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All Journal USU LAW JOURNAL Jurnal Ilmiah Peuradeun Eklektik : Jurnal Pendidikan Ekonomi dan Kewirausahaan Jurnal Hukum Samudra Keadilan EQIEN - JURNAL EKONOMI DAN BISNIS Profit : Jurnal Kajian Ekonomi dan Perbankan Syariah Ius Civile: Refleksi Penegakan Hukum dan Keadilan REUSAM ; Jurnal Ilmu Hukum Jurnal Pengabdian kepada Masyarakat Nusantara Asia-Pacific Journal of Public Policy Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat Wisanggeni : Jurnal Pengabdian Masyarakat Jurnal Ilmiah Mahasiswa Fakultas Hukum Universitas Malikussaleh Jurnal Hukum Pelita JOMPA ABDI: Jurnal Pengabdian Masyarakat JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Jurnal Abdimas Maduma J-ISCAN : Journal of Islamic Accounting Research
Eko Gani PG
Universitas Malikussaleh
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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GREEN ACCOUNTING AND FINANCIAL PERFORMANCE: EVIDENCE FROM BASIC MATERIALS MANUFACTURING COMPANIES Chyntia, Eka; Maisyarah, Siti; Maharani, Riantari; PG, Eko Gani
JURNAL PROFIT Vol 9, No 2 (2025): Economic And Financial Institutions
Publisher : Nurul Jadid University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33650/profit.v9i2.12654

Abstract

This study investigates the impact of environmental costs and environmental performance on financial performance in manufacturing companies within the basic materials sector listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The research aims to provide empirical evidence on how green accounting practices influence profitability, measured by Return on Assets (ROA). The study employs a quantitative approach with a causal-comparative design, using purposive sampling to select 25 companies that consistently published financial reports and participated in the Ministry of Environment and Forestry’s PROPER program. A total of 75 panel data observations were analyzed. Data were collected through documentation of financial statements, annual reports, and PROPER assessments, and further supported by literature review. Statistical analysis was conducted using descriptive statistics, classical assumption tests, and multiple linear regression with SPSS version 30.0. The results reveal that both environmental costs and environmental performance partially influence financial performance, while simultaneously they significantly affect ROA. These findings indicate that companies in the basic materials sector can achieve a balance between environmental responsibility and financial goals. The study supports legitimacy theory and stakeholder theory, suggesting that proactive environmental strategies not only fulfill regulatory compliance but also enhance firm value. This research contributes theoretically to green accounting in emerging markets and provides practical implications for management in formulating sustainability policies aligned with financial performance.
Model Perlindungan Hukum terhadap Hak Tenaga Kerja Wanita dalam Kontrak Kerja Perkebunan Sawit Aceh Utara Eko Gani PG; Muksalmina Muksalmina; Tasyukur Tasyukur; Nabhani Yustisi; Eka Chyntia
JURNAL HUKUM PELITA Vol. 6 No. 2 (2025): Jurnal Hukum Pelita November 2025
Publisher : Direktorat Penelitian dan Pengabdian (DPPM) Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jhp.v6i2.6327

Abstract

This study aims to analyze the legal protection of women workers in employment contracts within the palm oil plantation sector in North Aceh Regency, with particular emphasis on the gap between normative regulations and their implementation in practice. The research employed a normative-empirical legal approach by combining statutory analysis with field data collected through interviews and observations with women workers, company representatives, and local labor authorities. The analysis was conducted qualitatively to compare the provisions of labor laws regarding maternity leave, menstrual leave, reproductive health rights, and social security with actual conditions experienced by women workers, most of whom are employed under daily or short-term contracts. The findings show that written contracts often fail to guarantee fundamental rights, while weak government oversight and persistent gender discrimination exacerbate the precarious position of women workers. The study concludes that an integrative model of legal protection is needed, which combines clear and fair contractual arrangements, effective state supervision, active participation of labor unions, and continuous gender-based legal education. Such a model is expected to ensure more equitable and humane working conditions for women workers in the palm oil plantation sector
PERLINDUNGAN HUKUM TERHADAP PELAKU UMKM DALAM MENJALANKAN TRANSAKSI DAGANG SECARA ELEKTRONIK DI KOTA LHOKSEUMAWE Muksalmina Muksalmina; Eko Gani PG; Muhammad Hafizh
Jurnal Hukum Samudra Keadilan Vol 20 No 2 (2025): Jurnal Hukum Samudra Keadilan
Publisher : Fakultas Hukum, Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jhsk.v20i2.13119

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) merupakan pilar utama perekonomian Indonesia yang berkontribusi signifikan terhadap pertumbuhan ekonomi nasional, termasuk di Kota Lhokseumawe. Perkembangan teknologi digital mendorong UMKM untuk beradaptasi melalui transaksi dagang elektronik dengan memanfaatkan marketplace, media sosial, maupun aplikasi e-commerce. Transformasi ini memang memberikan peluang dalam memperluas pasar dan meningkatkan daya saing, namun juga menimbulkan persoalan hukum, seperti keabsahan kontrak elektronik, perlindungan konsumen, keamanan data pribadi, hingga mekanisme penyelesaian sengketa daring. Penelitian ini bertujuan untuk menganalisis pengaturan hukum transaksi elektronik bagi UMKM, menelaah implementasi perlindungan hukum di Kota Lhokseumawe, serta merumuskan solusi penguatan perlindungan hukum berbasis kebutuhan lokal. Penelitian menggunakan pendekatan yuridis empiris (socio legal research), dengan menggabungkan kajian normatif terhadap peraturan perundang-undangan dan teori hukum, serta kajian empiris melalui wawancara dengan pelaku UMKM yang bertransaksi secara elektronik. Hasil penelitian menunjukkan bahwa meskipun regulasi nasional seperti UU ITE, UU Perlindungan Konsumen, UU Perdagangan, dan UU UMKM telah memberikan kerangka normatif, implementasinya di Kota Lhokseumawe masih menghadapi kendala. Kendala substantif meliputi regulasi yang bersifat fragmentaris dan reaktif, sementara kendala fungsional berkaitan dengan belum adanya kebijakan lokal yang secara eksplisit melindungi UMKM dalam transaksi elektronik. Oleh karena itu, diperlukan regulasi yang lebih adaptif, peningkatan literasi hukum digital yang berkelanjutan, pembentukan mekanisme penyelesaian sengketa daring yang efektif, serta sinergi kebijakan pusat dan daerah. Dengan langkah-langkah tersebut, perlindungan hukum terhadap UMKM dapat terwujud lebih optimal sehingga menciptakan ekosistem perdagangan digital yang aman, adil, dan berkelanjutan.
Co-Authors Anfadi, Farid Arnita Arnita Azzahra, Ayasha Putri Eka Chyntia Faisal Faisal Fitri Maghfirah Fitria Mardhatillah Hasballah Thaib Hasim Purba Hasra, Lusi Dyana Herlina Herlina Hidayat, Hidayat Hikalmi, Hikalmi Hrp, Ninda Iklimah Idha Aprilyana Sembiring Khiarunnisa , Khiarunnisa Maharani, Riantari Mardhatillah, Fitria Maryana Maryana, Maryana Muammar Muammar, Muammar Muhammad Hafizh Mukhlis Mukhlis Muksalmina Muksalmina Muksalmina Muksalmina Mulia Andirfa Nabhani Yustisi Nanda Amalia Quraisy, Muhammad Rahmadana, Rahmadana Romi Asmara Samtria Shalawati Shira Thani Siti Maisyarah Siti Maisyarah Sulaiman Sulaiman Sulaiman Tasyukur Tasyukur Tasyukur, Tasyukur Tazrin, Cut Nisrina Thani, Shira Yulia Yulia Yusrizal Zahara, Ana