Article Per Year (5 Year)
p-Index From 2020 - 2025
4.905
P-Index
This Author published in this journals
All Journal BAHASA DAN SASTRA Kinerja Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Edu Elektrika Journal Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis Dan Akuntansi JKM (Jurnal Kebidanan Malahayati) Jurnal Darma Agung Ishlah: Jurnal Ilmu Ushuluddin, Adab dan Dakwah Narra J MASTER: Jurnal Manajemen Strategik Kewirausahaan CITIZEN: Jurnal Ilmiah Mulitidisiplin Indonesia JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS Journal of Natural Science and Technology Adpertisi: Bidang Sains dan Teknologi Global Journal Basic Education Journal Keperawatan ASJN (Aisyiyah Surakarta Journal of Nursing) JURNAL PARADIGMA: Journal of Sociology Research and Education Jurnal Pendidikan Indonesia (Japendi) The Eastasouth Management and Business TOFEDU: The Future of Education Journal Journal of World Future Medicine, Health and Nursing Journal of Business Management and Islamic Banking Relinesia: Jurnal Kajian Agama dan Multikulturalisme Indonesia Jurnal Multidisiplin Indonesia Jurnal Pengabdian Siliwangi Ruang Komunitas : Jurnal Pengabdian Masyarakat Journal of Health, Medicine and Nursing Jurnal Ilmiah Ilmu Kesehatan
Desiana Desiana, Desiana
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

Published : 43 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Owner : Riset dan Jurnal Akuntansi

 1 
Determinan Pengungkapan Emisi Karbon: Sebuah Studi di Sektor Energi Desiana, Desiana; Luthfia Nanda, Ulfa; Hermansyah, Iwan
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2493

Abstract

The issue of global warming is an issue that attracts the world's attention, the increase in carbon emissions released by industry and motor vehicles is suspected to be the cause, the world is committed to reducing the effects of greenhouse gases in the Kyoto Protocol, the Kyoto Protocol is an international convention that agrees to reduce the effects of greenhouse gases implemented in Kyoto in 1997. This study aims to see the effect of environmental performance, financial performance, company size, reputation of public accounting firms and company age on carbon emission disclosure, the population in this study are energy sector companies listed on the Indonesian Stock Exchange for 2018-2022 that publish annual reports and/or sustainability reports, the sampling technique uses purposive sampling, the total sample in this study is 90 energy sector companies that meet the criteria, the analysis technique uses multiple linear regression analysis to test the hypothesis. The results of this study indicate that environmental performance and company age have a significant effect on carbon emission disclosure, while financial performance, reputation of public accounting firms and company size have no effect on carbon emission disclosure  
E-commerce, Financial Technology, Media Sosial dan Pengaruhnya terhadap Pendapatan UMKM Kota Tasikmalaya Desiana, Desiana; Bintari, Vivi Indah; Nanda, Ulfa Luthfia
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2264

Abstract

MSMEs are the pillars of the national economy, MSMEs are also economic drivers as well as absorbing quite a lot of labor, however the pandemic attack had quite a bad impact on MSMEs, MSMEs need to work hard to be able to recover from the downturn of the pandemic, and now MSMEs can start developing their businesses again by take advantage of many opportunities, especially in business digitalization. This research shows the influence of e-commerce, financial technology, and social media on MSME income in Tasikmalaya city. The population in this study is 123.010 MSMEs in Tasikmalaya City, from this population, 100 samples were obtained used probability sampling with simple random sampling technique. The data analysis technique in this research used multiple linier regression analysis. The results of this research show that the e-commerce partially influences the income of MSMEs in Tasikmalaya City, while the financial technology and social media partially have no influence on MSME income in Tasikmalaya city, and simultaneously e-commerce, financial technology and social media influence MSME income in Tasikmalaya City.
Co-Authors Adinda, Charisma Afdhal Afdhal Agus Jatmiko Agus Pahrudin Ainal Mardhiah Andriani, Rd. Neneng Rina Apriza Apriza, Apriza Arianto, Nanang Asbath, Asbath Ashari, Annisa Diyah Azhar Azhar Aziz, Nur Jannah Abdi Badruzaman, Jajang Bintari, Vivi Indah Bustami Bustami Bustami, Alek Wissalam Bustami, Yuserizal Chairul Anwar Dede Sri Rahayu Dermawan, Wildan Dwi Dimas, Dimas Eka Putra Endah Sri Wahyuni Erjati Abas Erlangga, Ade Erlinawati Erlinawati, Erlinawati Farid, Ahmad Salman Fitria, Sri Futra, Sandy Gazali, Syahrul Ghifari, Dimas Al Hafifatul Mukarohmah, Ayun Harahap, Samsul Bahry Hasibuan, Rial Sukma Hasibuan, Susanti Hendi Hendra Cipta Hermansyah, Iwan Ichwan, Khairunnisa Irianti , Evi Jamni, Teuku Jiao, Deng Koderi Kusnandar, Deasy Lestary Lathifah Hanum, Lathifah Latifah Hanum Layana, Ratti Linaci, Ahmad Novta Sebad Lolita Sary Luthfia Nanda, Ulfa Mappadang, Adelaide Auwike Mardhiah , Ainal Mar’atun Jannah, Imrawati, Muzakkir Baitz, Mochammad Imron Awalludin Mu’arrif, Zul Ihsan Munazar Munazar Mustofa, Ihsan Nanda, Ulfa Luthfia Nilda, Elvi Niswah Niswah Nurhayati Nurhayati Nurhayati, Nurhayati Nurjannah Nurjannah Nurliani Nurliani Oktabina, Rizki Wan Patimah, Hj. Siti Putri, Nopela Rahmad Julianto Rahman, Rani Ramadani, Dinda Fitria Ramadhani, Indi Ratu Vina Rohmatika, Ratu Vina Rimadeni, Yeni Ritawati Ritawati Rizki Wan Okta Bina Rosi Novita, Rosi Rosidah, Euis Rumadani Sagala Rustendi, Tedi Salsabila, Raddine Silamma, Angel Zwita Della Sitio, Roma Sofyan Sufri Sugiarti, Rubi'ah Suherman, Suherman Sukriani Kursia, Sukriani Sumanti, Eva Sumantri Sumantri Supriyanti Supriyanti Suwardi Suwardi Syaiful Anwar Syamsarina, Syamsarina Syarif, Dafiar syukrawati, syukrawati Tajudin, Nilawati Utami, Vida Wira Wahid, Nisa Noor Werdyaningsih , Endang Wildan Dwi Dermawan Wirda Hayati Wiyan Mailindra, Wiyan