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All Journal Pena Justisia: Media Komunikasi dan Kajian Hukum Jurnal Akuntansi dan Keuangan Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Endah Sri Wahyuni
Fakultas Ekonomi Universitas Esa Unggul
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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Disclosure of Carbon Emissions, Covid-19, Green Innovations, Financial Performance, and Firm Value Prasetyo Ramadhan; Puspita Rani; Endah Sri Wahyuni
Jurnal Akuntansi dan Keuangan Vol. 25 No. 1 (2023): MAY 2023
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.25.1.1-16

Abstract

The purpose of this study is to investigate the effect of the publication of carbon emissions, COVID-19, and green innovation on financial overall performance and their impact on firm value. The population utilized here are Indonesian companies registered at the Indonesia Stock Exchange from 2015 to 2021 acquired from forty-eight organizations as a sample using purposive sampling. Path analysis is used as the analysis method. This study found that the publication of carbon emissions had no enormous impact on financial performance, while COVID-19 had a full-size negative impact on financial overall performance and green inno­vation had a substantial-higher-quality impact on financial performance. Meanwhile, COVID-19 has an extensive negative impact on firm value, financial performance has a substantial effect on firm value, and disclosure of carbon emissions and green innovation has no massive effect on firm value. Similarly, financial performance cannot seriously mediate the effect of carbon emission disclosure on firm value. However, financial performance was capable of noticeably mediating the bad effect of COVID-19 on firm value and the big high effect of green innovation on firm value.
ANALISIS PENGARUH STRUKTUR ASET, VOLATILITAS LABA, FLEKSIBILITAS KEUANGAN,DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL Fahmansyah, Doni; Wahyuni , Endah Sri
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 1 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

Tujuan penelitian ini untuk mengetahui bagaimana struktur aset, volatilitas laba, fleksibilitas keuangan, dan ukuran bisnis mempengaruhi struktur modal. struktur aset diproksikan Fixed Assets Ratio terhadap total aset, volatilitas laba diproksikan koefisien variasi laba, fleksibiltas keuangan diproksikan Current Ratio, dan ukuran perusahaan diproksikan Logaritma Natural Total Penjualan, dan struktur modal diproksikan Debt to Ekuity Ratio memiliki 95 popualsi perusahaan food and beverage dengan rentang waktu 2021-2023 dengan jumlah sampelnya adalah 183 sampel. Teknik penelitian ini ialah dengan menggunakan statistik deskriptif dan uji asumsi klasik dengan analisis agresi linear berganda. Hasil penelitian ini adalah struktur aset dan ukuran perusahaan berpengaruh positif dan signifikan terhadap struktur modal, fleksibilitas keuangan berpengaruh positif tidak signifikan terhadap struktur modal, dan volatilitas laba berpengaruh negatif tidak signifikan terhdapa struktur modal. Penelitian selanjutnya dapat mengkaji lebih dalam faktor-faktor lain yang mempengaruhi struktur modal, seperti kondisi ekonomi makro, kebijakan fiskal, atau dinamika pasar yang dapat mempengaruhi hubungan antara variabel-variabel tersebut. Selain itu, peneliti masa depan dapat memperluas sampel penelitian untuk mencakup berbagai sektor industri guna memperoleh wawasan yang lebih komprehensif tentang pengaruh berbagai faktor terhadap struktur modal.
A PERSPECTIVE OF DIGITAL ACCOUNTING AND DIGITAL LITERACY ON FINANCIAL STATEMENT PREPARATION IN THE CONTEXT OF LAW NO. 18/2019: PERSPECTIVE OF DIGITAL ACCOUNTING AND DIGITAL LITERACY ON FINANCIAL STATEMENT PREPARATION IN THE CONTEXT OF LAW NO. 18/2019 tegar hary pribadi; Endah Sri Wahyuni; Alfiyan
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 24 No. 1 (2025): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v24i1.5948

Abstract

Several Islamic boarding schools (pesantren) have established and rapidly developed MSMEs. This study was conducted at the Al-Bismi Islamic Boarding School Association. The objective of this research is to analyze the influence of digital accounting and digital literacy on the preparation of financial statements in MSME Al-Bismi. This study employs an explanatory research approach. It is a quantitative study that tests hypotheses using Partial Least Squares (PLS). The research subjects include the Islamic boarding school administrators and students managing the pesantren-owned MSMEs. The variables examined in this study are digital accounting, digital literacy, and financial statement preparation. The findings indicate that partially digital accounting influences financial statement preparation, and digital literacy also has an impact on financial statement preparation. It is known that not all caregivers of Islamic boarding schools fully understand the regulations governing these laws. However, the majority of students majoring in accounting comprehend and support the regulations by enhancing their accounting competencies. Additionally, students from non-accounting majors also support these regulations and are committed to developing the business ventures of the Islamic boarding schools.
Co-Authors Alfiyan Fahmansyah, Doni Prasetyo Ramadhan Puspita Rani tegar hary pribadi