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All Journal INTERACTION: Jurnal Pendidikan Bahasa SEMNASTERA (Seminar Nasional Teknologi dan Riset Terapan) Cantaka: Jurnal Ilmu Ekonomi dan Manajemen
Herny Nurhayati
Politeknik Sukabumi
Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Mechanical Engineering Social Sciences

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Analisis Rasio Likuiditas Untuk Menilai Kondisi Keuangan Dinas Ketahanan Pangan Pertanian dan Perikanan Kota Sukabumi Tahun 2017 - 2019 Deliana Reihany Salamah; Herny Nurhayati
SEMNASTERA (Seminar Nasional Teknologi dan Riset Terapan) Vol 3 (2021)
Publisher : SEMNASTERA (Seminar Nasional Teknologi dan Riset Terapan)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (166.944 KB)

Abstract

Laporan keuangan merupakan suatu data yang dapat memberikan gambaran dan informasi. Informasi yang diberikan adalah mengenai keadaan keuangan suatu perusahaan pada suatu saat tertentu atau pada periode tertentu. Laporan keuangan dianalisis untuk mengetahui apa arti dari angka-angka yang tercantum dalam laporan keuangan tersebut, sehingga bermanfaat bagi pemakainya. Tujuan dari penelitian ini adalah untuk menganalisis kinerja keuangan Dinas Ketahanan Pangan, Pertanian, dan Perikanan Kota Sukabumi yang ditinjau dari rasio likuiditas, rasio derajat desentraslisasi, dan rasio efektivitas PAD selama tahun 2017 -2019. Penelitian ini ditujukan untuk mengetahui kinerja keuangan dan tingkat kesehatan instansidari periode satu ke periode berikutnya. Metode penelitian menggunakan metode analisis horisontal. Jenis penelitian ini menggunakan pendekatan deskriptif yang dilakukan dengan menggunakan data primer dan sekunder dari laporan keuangan tahunan selama kurun waktu tiga tahun yaitu dari tahun 2017 hingga tahun 2019, buku-buku, dan sumber lainnya. Hasil dari penelitian ini menunjukkan tingkat kesehatan keuangan berdasarkan Rasio Likuiditas tidak sehat, berdasarkan Rasio Derajat Desentralisasi sangat baik, dan berdasarkan Rasio Efektivitas PAD sangat efektif.
The Influence of Digitalization on the Increase in MSME Turnover in West Java Herny Nurhayati; Dadang Rifki
INTERACTION: Jurnal Pendidikan Bahasa Vol 10 No 2 (2023): INTERACTION: Jurnal Pendidikan Bahasa
Publisher : Universitas Pendidikan Muhammadiyah (UNIMUDA) Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/jurnalpendidikanbahasa.v10i2.4904

Abstract

This research analyzes the effect of digitalization on increasing turnover in Micro, Small and Medium Enterprises (MSMEs) in West Java. Digitalization, such as the internet, social media and digital payment technology, has provided new opportunities for MSMEs to increase sales. This research used data from 20 journals related to digitalization and MSMEs in West Java. The research results show that adopting digital technology significantly impacts increasing the turnover of MSMEs in West Java. MSMEs that use social media and have an online presence through websites or e-commerce platforms tend to experience higher turnover growth. Apart from that, MSMEs that implement digital payment methods also experience a significant increase in turnover. This research explains the importance of digitalization for MSMEs in West Java in increasing turnover. This research implies the need for government and stakeholder support to facilitate digital access for MSMEs and provide training and assistance in using digital technology.
Literature Review: Peran Green Accounting dan Kinerja Lingkungan Dalam Meningkatkan Kinerja Keuangan, Nilai Perusahaan, dan Keberlanjutan Herny Nurhayati
Cantaka: Jurnal Ilmu Ekonomi dan Manajemen Vol. 4 No. 2 (2026): Agustus
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/cantaka.v4i2.609

Abstract

This study aims to examine the role of green accounting and environmental performance on financial performance, company value, and corporate sustainability through a literature review approach by reviewing ten relevant national and international journals. This study is motivated by increasing environmental problems caused by industrial activities and stakeholder demands for corporate transparency and environmental responsibility. The results of the literature review show th at most studies find green accounting and environmental performance to have a positive effect on financial performance and company value because they can improve operational efficiency, transparency, and stakeholder trust. However, some studies show insignificant or negative results, particularly in industries with high environmental intensity, such as basic materials, whe re environmental costs are still perceived as a burden that reduces short-term profits. The differences in research findings are influenced by industry sector characteristics, measurement methods, and corporate governance quality. Therefore, it can be concluded that green accounting and environmental performance have the potential to support corporate sustainability, although their effectiveness is highly dependent on the context and conditions of the company.
Co-Authors Dadang Rifki Deliana Reihany Salamah