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All Journal Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi MDP Student Conference
USNIA WATI KERISTIN
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Social Sciences

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Journal : MDP Student Conference

 1 
Dampak Penerapan Kinerja Lingkungan dan Corporate Social Responbility terhadap Profitabilitas Melita Giovani Khoe; USNIA WATI KERISTIN
MDP Student Conference Vol 2 No 2 (2023): The 2nd MDP Student Conference 2023
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1227.725 KB) | DOI: 10.35957/mdp-sc.v2i2.4341

Abstract

Penelitian ini bertujuan untuk mengetahui apakah Kinerja Lingkungan dan Corporate Social Responsibility (CSR) memiliki pengaruh terhadap Profitabilitas. Data yang digunakan merupakan data sekunder, dan sampel dipilih dengan menggunakan metode purposive sampling. Dengan menggunakan teori legitimasi dan stakeholder diperoleh bahwasanya secara parsial Kinerja Lingkungan memiliki pengaruh terhadap profitabilitas dan CSR berpengaruh negatif terhadap profitabilitas. Lalu, secara simultan, kedua variable ini memiliki pengaruh positif dan signifikan terhadap profitabilitas 13 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2017-2021.
Pengaruh Eco-Efficiency dan Intellectual Capital terhadap Kinerja Keuangan Perusahaan Consumer Non-Clycicals yang Terdaftar di BEI Tahun 2022-2024. Winia Agasy; Usnia Wati Keristin
MDP Student Conference Vol 5 No 1 (2026): The 5th MDP Student Conference 2026
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v5i1.14685

Abstract

Discrepancies in previous research regarding the connection between Eco-Efficiency, intellectual capital, and financial performance highlight the need for additional study. This research aims to explore how Eco-Efficiency and intellectual capital affect the financial outcomes of companies in the non-clycical consumer sector listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. A quantitative methodology is utilized, relying on secondary data obtained from the IDX. The sample consists of 44 firms chosen through purposive sampling, with the data analyzed using multiple linear regression. The results indicate that Eco-Efficiency does not significantly impact financial performance, while intellectual capital has a notable partial effect. Overall, both Eco-Efficiency and intellectual capital significantly impact financial performance.
Pengaruh Ukuran Perusahaan dan Struktur Modal Terhadap Nilai Perusahaan Sektor Energi Ravel Velicia Wijaya; Usnia Wati Keristin
MDP Student Conference Vol 5 No 1 (2026): The 5th MDP Student Conference 2026
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v5i1.15087

Abstract

This study aims to examine the effect of firm size and capital structure on firm value. The sample of this study consists of 58 companies selected through purposive sampling from a total of 91 energy sector companies listed on the Indonesia Stock Exchange during the 2022-2024 period. The data used are secondary data obtained from the companies’ annual reports published on the official website of the Indonesia Stock Exchange. The data were analyzed using linear regression with the assistance of SPSS version 23. The results of the study indicate that firm size and capital structure have no significant effect on firm value.
Kesiapan & Efektivitas TER PPh 21 dalam Administrasi Pajak pada Perusahaan Dagang di Palembang Fidel Rizky Caesar; Usnia Wati Keristin
MDP Student Conference Vol 5 No 1 (2026): The 5th MDP Student Conference 2026
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v5i1.15300

Abstract

This study examines company readiness and the effectiveness of implementing the Average Effective Rate (TER) for Income Tax Article 21 in tax administration at trading companies in Palembang City. The purpose of this study was to determine company readiness and assess the effectiveness of the Average Effective Rate (TER) in tax administration at trading companies. The approach used in this study was quantitative. The study population included all trading companies operating in Palembang City, while the sample size was determined using the Slovin formula. Primary data were collected through questionnaires. Data processing and analysis were performed using the SmartPLS 4 application. The analysis results showed that readiness and effectiveness had a positive and significant impact, with t-statistics of 3.279 and 6.640, and p-values ​​of 0.001 and 0.000, respectively.
Analisis SIA Terhadap Penjualan Obat Pasien Umum di Rumah Sakit Pusri Palembang M. Rifqi Arsyi; Usnia Wati Keristin
MDP Student Conference Vol 5 No 1 (2026): The 5th MDP Student Conference 2026
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v5i1.15445

Abstract

This study aims to analyze the SIA for general patient drug sales at Pusri Hospital in Palembang, which uses the Neural Universal Healthcare Application (NUHA) system. This study used a qualitative approach with descriptive methods. Data were obtained through in-depth interviews, observations, and documentation in the pharmacy, cashier, and finance units. The results indicate that the NUHA system has been used to support the integrated medicine sales and transaction recording process. However, the SIA is not yet fully optimal because several obstacles still impact the smoothness of medicine sales and the quality of service to patients. This study discusses these obstacles and the efforts that can be made to overcome them. It is hoped that this system can be used as material for evaluation and development of SIA in the future.
Co-Authors Cecillia Julianty Fidel Rizky Caesar M. Rifqi Arsyi Melita Giovani Khoe Ravel Velicia Wijaya Winia Agasy