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All Journal Bata Ilyas Journal of Accounting International Journal of Economic Research and Financial Accounting
Linda Razak
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Economics, Econometrics & Finance Social Sciences

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Pengaruh Green Accounting Terhadap Kinerja Keuangan Perusahaan Yayu Yayu; Wahyudi Wahyudi; Damayanti Damayanti; Fitri Eka; Arsita Arsita; Linda Razak
Bata Ilyas Journal of Accounting Vol 4, No 1 (2023): Maret
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v4i1.4756

Abstract

Penelitian ini bertujuan untuk menguji pengaruh penerapan Green Accounting terhadap kinerja keuangan pada perusahaan Manufaktur di sektor makanan dan minuman yang terdaftar di BEI. Green Accounting muncul sebagai salah satu solusi untuk memecahkan kebuntuan permasalahan yang terjadi antara pelaku ekonomi yang melakukan aktivitas yang berdampak lingkungan maupun masyarakat yang merasakan dampak dari aktivitas lingkungan. Penelitian ini dilakukan pada perusahaan manufaktur sektor makanan dan minuman yang terdaftar di BEI dengan menggunakan laporan tahunan (annual report) tahun 2019-2020. Sampel dalam penelitian ini adalah 23 perusahaan manufaktur sektor makanan dan minuman yang terdaftar di BEI. Data yang digunakan adalah data sekunder yang diperoleh dari www.idx.co.id. Pengolahan data menggunakan aplikasi SPSS 22. Dari penelitian ini diperoleh hasil bahwa Indeks Biaya Lingkungan (IBL) atau biaya lingkungan tidak berpengaruh terhadap kinerja keuangan perusahaan. Kata Kunci : Indeks Biaya Lingkungan, Kinerja Keuangan, Return On Asset
Measuring Financial Performance Using Economic Value Added On Food And Beverage Companies In The Indonesia Stock Exchange (Idx) Index 2020-2022 Agung Winardi; Putri Amelia Sudriman; Misbah, Misbah; Maghfirah, Maghfirah; Siti Nurhana; Reski Amelia; Linda Razak
International Journal of Economic Research and Financial Accounting Vol 1 No 4 (2023): IJERFA JULY 2023
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v1i4.38

Abstract

This study aims: To find out, analyze, discuss and explain financial performance appraisal using the Economic Value Added method for food and beverage companies listed on the Indonesia Stock Exchange for the 2020-2022 period. This research uses a quantitative descriptive analysis method. The samples used were six food and beverage companies listed on the Indonesia Stock Exchange. Calculation results of Economic Value Added for food and beverage companies, there are three companies that produce Economic Value Added or (EVA > 0) during 2020 to 2022, it is stated positive, meaning that there has been additional economic value for the company so that financial performance is declared good. used is secondary data obtained from www.idnfinancial.co.id. The data analysis method used in this study is the panel regression model. Data processing uses the SPSS 22 application. From this study, the results show that the Economic Value Adeed Method has a positive effect on the company's financial performance.
The Influence of Financial Inclusion, Financial Literacy and Financial Behavior on Company Performance in MSMEs in Makassar City Wahyuni Saskia; Andi Ainil Putri; Hismawati, Hismawati; A.Muh.Nurjalal; Ishak, Ishak; Linda Razak
International Journal of Economic Research and Financial Accounting Vol 1 No 4 (2023): IJERFA JULY 2023
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v1i4.40

Abstract

This study aims to analyze the effect of financial inclusion, financial literacy, and financial behavior on company performance in the MSME study in Makassar. Company performance is an achievement (result) obtained through human resources with the division of activities in the form of tasks, roles and responsibilities to achieve company goals. Seeing the potential of micro, small and medium enterprises which are very promising but neglecting financial management is the phenomenon behind this research. This study uses an associative approach. The population and samples are 30 micro, small and medium enterprises in Makassar City. The research data is primary data from respondents which are then analyzed using multiple linear regression techniques. The results of the study using multiple linear regression show that financial inclusion has no significant and positive effect on company performance. Financial literacy has a significant and positive effect on company performance. Financial behavior has no significant effect on company performance.
The Use Of Accounting Information Systems For Micro, Small And Medium Enterprises (MSMEs In The City Of Makassar) Rina Andriany; Nilan Pradana; Nurhalisa Ramadhan; Muh Khalid Nurqadri; Linda Razak
International Journal of Economic Research and Financial Accounting Vol 1 No 4 (2023): IJERFA JULY 2023
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v1i4.41

Abstract

The purpose of this study is to determine the factors that influence the use accounting information on MSME actors in Makassar .The independent variables in this study are accounting knowledge, business experience, work motivation, education level and business scale. While the dependent variable is the use of accounting information. Deep data collection methods this study using simple random sampling, obtained sample 30 .data collection method in this study using questionnaire. This study uses statistical data analysis techniques regression with the help of SPSS. The results of this study indicate accounting knowledge business experience, work motivation, education level, and business scale positive effect on the use of information accountant. There are still other independent variables that can influence the use of accounting information that were not examined in this study. Future research agendas are suggested to extend a longer observation period to get better results and add research variables that influence the use of accounting information.
The Effect Of Financial Management Of Village Fund Allocation On The Development Of Tabbinjai Village, Gowa Regency Muh. Alamsyah Perdana Putra; Linda Razak; Waode Rayyani
International Journal of Economic Research and Financial Accounting Vol 2 No 1 (2023): IJERFA OCTOBER 2023
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i1.56

Abstract

This study aims to determine the influence of village officials and village community participation on the development of the village of Tabbinjai, Gowa Regency. This type of research used in research is research with a quantitative approach using a questionnaire. The research subjects were village officials in the village of Tabbinjai, Gowa Regency and the people of Tabbinjai village. The data used is primary data in the form of questionnaire results from respondents. Respondents from the study were 120 respondents. The analysis technique used is descriptive statistics and multiple linear regression analysis. The results of the study show that village officials and village community participation have a positive and significant effect on village development. Village officials are influential because of the ability that village officials have in managing village funds. Village community participation is influential because the higher the participation, the more development of the village.
Co-Authors A.Muh.Nurjalal Agung Winardi Andi Ainil Putri Arsita Arsita Damayanti Damayanti Fitri Eka Hismawati, Hismawati Ishak Ishak Maghfirah Maghfirah Misbah Misbah Muh Khalid Nurqadri Muh. Alamsyah Perdana Putra Nilan Pradana Nurhalisa Ramadhan Putri Amelia Sudriman Reski Amelia Rina Andriany SITI NURHANA Wa Ode Rayyani Wahyudi Wahyudi Wahyuni Saskia Yayu Yayu