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All Journal ProBank: Jurnal Ekonomi dan Perbankan BHIRAWA ADVANCE Equilibrium EBSJ Business Innovation and Entrepreneurship Journal FINANCIAL : JURNAL AKUNTANSI Global Financial Accounting Journal SOLUSI IJECS: Indonesian Journal of Empowerment and Community Services Daengku: Journal of Humanities and Social Sciences Innovation Wasana Nyata Joong-Ki : Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Abdi Makarti WASANA NYATA Joong-Ki Indonesian Journal of Applied Accounting and Finance JURDIASRA Joong-Ki Taawun: Jurnal Pengabdian kepada Masyarakat
Ika Swasti Putri
Universitas Dharma AUB Surakarta
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Veterinary Other

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PERAN STRUKTUR MODAL, PROFITABILITAS DAN PENGUNGKAPAN LINGKUNGAN TERHADAP NILAI PERUSAHAAN Fajarsari, Hesti; Putri, Ika Swasti; Vernando, Alexander Nova; Kaharudin, Erlitawati; Wahyono, Anang Tri
Equilibrium: Jurnal Penelitian Pendidikan dan Ekonomi Vol. 21 No. 02 (2024): Equilibrium: Jurnal Penelitian Pendidikan dan Ekonomi
Publisher : Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/equi.v21i02.9707

Abstract

Abstrak Penelitian ini mengkaji hubungan antara struktur modal, profitabilitas, dan pengungkapan lingkungan terhadap nilai perusahaan pada sektor minyak dan gas yang terdaftar di Bursa Efek Indonesia periode 2019-2023. Sampel penelitian terdiri dari 15 perusahaan dengan total 60 observasi. Pengumpulan data menggunakan data sekunder. Metode analisis yang digunakan adalah regresi linear berganda dengan pendekatan data panel. Hasil penelitian menunjukkan bahwa struktur modal dan profitabilitas berpengaruh positif signifikan terhadap nilai perusahaan, sedangkan pengungkapan lingkungan tidak berpengaruh signifikan. Struktur modal yang optimal dapat meningkatkan nilai perusahaan dengan menyeimbangkan komposisi utang dan ekuitas, sehingga memberikan sinyal positif kepada investor terkait stabilitas keuangan perusahaan. Profitabilitas yang tinggi mencerminkan efisiensi operasional dan kemampuan perusahaan menghasilkan laba secara konsisten, yang pada gilirannya meningkatkan nilai perusahaan. Di sisi lain, pengungkapan lingkungan tidak berpengaruh signifikan, kemungkinan disebabkan oleh kurangnya standar yang konsisten dalam pelaporan informasi lingkungan serta pertimbangan manajer terkait biaya modal dan risiko informasi. Penelitian ini memberikan wawasan mengenai faktor-faktor yang mempengaruhi nilai perusahaan di sektor minyak dan gas, serta implikasinya bagi pengambilan keputusan manajerial dan investasi. Keterbatasan penelitian meliputi fokus pada satu sektor industri dan ukuran sampel yang terbatas, sehingga penelitian selanjutnya disarankan untuk memperluas cakupan sektor dan sampel, serta menggunakan metode pengumpulan data yang lebih beragam. Kata kunci: struktur modal; profitabilitas; pengungkapan lingkungan; nilai perusahaan; sektor minyak dan gas Abstract This study examines the relationship between capital structure, profitability, and environmental disclosure on the value of companies in the oil and gas sector listed on the Indonesia Stock Exchange for the 2019-2023 period. The research sample consisted of 15 companies with a total of 60 observations. Data collection using secondary data The analysis method used is multiple linear regression with a panel data approach. The results of the study show that capital structure and profitability have a significant positive effect on the company's value, while environmental disclosure has no significant effect. An optimal capital structure can increase the value of the company by balancing the composition of debt and equity, thereby giving a positive signal to investors regarding the company's financial stability. High profitability reflects the company's operational efficiency and ability to generate profits consistently, which in turn increases the company's value. On the other hand, environmental disclosure has no significant effect, likely due to the lack of consistent standards in environmental information reporting as well as managers' considerations regarding capital costs and information risks. This study provides insight into the factors that affect the value of companies in the oil and gas sector, as well as their implications for managerial and investment decision-making. The limitations of the research include focusing on one industry sector and limited sample size, so further research is recommended to expand the scope of sectors and samples, as well as use more diverse data collection methods. Keywords: capital structure; profitability; environmental disclosure; the value of the company; oil and gas sector
Analysis of National QR Code Payment Systems: Practices in 3 Developing Countries (Indonesia, Nigeria, and India) Asrihapsari, Andi; Putri, Ika Swasti; Anaege, Arinze E.
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 1 (2025): June
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v4i1.2539

Abstract

This study explores the payment system practices using national quick response codes (QR codes) in three developing countries—Indonesia, India, and Nigeria—which are members of the World Trade Organization (WTO). Using a systematic literature review (SLR) approach guided by the PRISMA 2020 protocol, this study analyzed 15 peer-reviewed articles to examine the implementation of QR code-based payment systems. Specifically, the review evaluated trends in national policy practices, geographical focus, research methodologies, journal classifications, and theoretical frameworks employed. Although the study adopted a qualitative SLR methodology, it drew analytical insights from the Technology Acceptance Model (TAM) and the Unified Theory of Acceptance and Use of Technology (UTAUT). A key finding reveals that national QR code payment systems have been implemented in Indonesia (QRIS), India (BharatQR), and Nigeria (NQR). The goal of implementing national QR code systems is to support financial inclusion, transaction efficiency, and the transition to a cashless society. This study identifies a research gap related to security issues, data privacy, and the macroeconomic impact of QR code payments. This study provides direction for future studies by recommending a mixed-methods approach, cross-cultural exploration, and review of national policies as part of developing an inclusive and sustainable digital payment system.
Co-Authors Aloysius Harry Mukti Anaege, Arinze E. Andi Asrihapsari, Andi Anggoro Panji Nugroho Arief Budhi Dharma Aryanto, Dino Ayu Nurafni Octavia Ayu Puspitasari BRM Suryo Triono Bulqis, Tiara Charakas, Nana Yohana Desy Istiyowati Dino Aryanto Dwi Wahyuningsih Eko Madyo Sutanto Eko Madyo Sutanto Endang Saryanti Ersyafdi, Ilham Ramadhan Fajarsari, Hesti Fitriani, Laili Nur Friantin, Siti Hayati Efi Hanif Safika Rizky Ifah Lathifah Ifah Lathifah Kaharudin, Erlitawati Lilis Sulistyani Lilis Sulistyani Lisa Nur Hidayati Mulyadi Mulyadi Naini Rizka Amalia Oktavia Marpaung Rafles Ginting Restyandra Lavinia Fujianto Ridwan Wahyudi Rina Ani Sapariyah Riri Rumaizha Rizky, Hanif Safika Siti Hayati Efi Friantin Siti Hayati Efi Friantin Siti Hayati Efi Friantin Siti Hayati Efi Friantin Siti Hayati Efi Friantin Siti Hayati Efi Friantin Siti Hayati Efi Friantin Siti Hayati Efi Friantin Tri Nurdyastuti Umi Hanifah Vernando, Alexander Nova Wahyono, Anang Tri Wiwit Irawati Yanian Purwa Sagita Yuniatin Trisnawati DKW