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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Journal of Shariah Economics
Puteri Anggi Lubis
UIN Sulthan Thaha Saifuddin Jambi
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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FAKTOR – FAKTOR YANG MEMPENGARUHI PENYERAPAN ANGGARAN PADA PEMERINTAH DAERAH TANJUNG JABUNG BARAT DENGAN ADMINISTARASI SEBAGAI VARIABEL MODERASI Ferri Saputra Tanjung; Achyat Budianto; Puteri Anggi Lubis
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (667.685 KB) | DOI: 10.31959/jm.v11i2.1203

Abstract

This study aims to determine the effect of planning, human resources and budget execution on budget absorption with administration as a moderating variable in Tanjung Jabung Barat Regency. The samples in this study were the Budget User Authority (KPA), Commitment Making Officer (PPK), Expenditure Treasurer (BP), Financial Administration Officer (PPK), and Paying Order Signing Officer (PPSPM) in the Tanjung Jabung Barat Regency government which were collected 134 respondents. The data in this study are primary data. Hypothesis testing using multiple linear regression analysis and MRA with the help of the SPSS program. The results of research on planning, human resources and budget execution partially on budget absorption. Administration as a moderating variable succeeded in moderating the relationship between planning, human resources and budget execution on budget absorption.
Pengaruh Akuntansi Hijau, Kinerja Lingkungan Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan Subsektor Batubara Issi Tahun 2021–2024 Eka Febri Nurdiani; Mellya Embun Baining; Puteri Anggi Lubis
JOURNAL OF SHARIA ECONOMICS Vol 7 No 1 (2025): Jounal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Al Hikmah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35896/jse.v7i1.1352

Abstract

This study aims to analyze the influence of green accounting, environmental performance, and company size on the financial performance of coal-based energy companies listed on the Indonesian Sharia Stock Index (ISSI) for the 2021–2024 period. The study employed a quantitative approach with a causal associative approach. Secondary data were obtained from annual reports, sustainability reports, company financial reports, and data from the Corporate Performance Rating Program in Environmental Management (PROPER). The sampling technique used purposive sampling based on specific criteria. Financial performance was proxied using Return on Assets (ROA), green accounting was measured using the GRI 300 disclosure index, environmental performance was measured using the PROPER rating, and company size was measured by the natural logarithm of total assets. Data analysis was performed using multiple linear regression. The results showed that green accounting had a positive effect on financial performance. Environmental performance also had a positive effect on financial performance, indicating that companies with better environmental management tended to have higher levels of profitability. Furthermore, company size had a positive effect on financial performance because companies with larger assets have a better ability to manage resources and generate profits. Simultaneously, green accounting, environmental performance, and company size significantly influence the financial performance of coal-based energy companies listed on the ISSI (Indonesian Standard Chartered Accountants). This finding underscores the importance of implementing sustainable business practices to improve financial performance and support long-term corporate sustainability.
Co-Authors Achyat Budianto Eka Febri Nurdiani Ferri Saputra Tanjung Mellya Embun Baining