Article Per Year (5 Year)
p-Index From 2021 - 2026
1.756
P-Index
This Author published in this journals
All Journal IQTISHADIA IJIBE (International Journal of Islamic Business Ethics) al-Uqud : Journal of Islamic Economics Jurnal ASET (Akuntansi Riset) Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam International Journal of Community Service Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE) Madania: Jurnal Kajian Keislaman JIMEKA
Ratna Mulyany, Ratna
Accounting Department, International Islamic University Malaysia
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

Published : 16 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : JIMEKA

 1 
BIAYA KARBON, BIAYA LIMBAH DAN DAMPAKNYA PADA BIAYA MODAL: KASUS DI INDONESIA Angraini, Kiki; Indayani, Indayani; Mulyany, Ratna
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 10, No 3 (2025): Agustus 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v10i3.34673

Abstract

Green economy policy No. 21 of 2022 concerning the Implementation of Carbon Economic Values has become a necessity in Indonesia. Environmental damage arising from greenhouse gas emissions requires companies to take responsibility and establish strategies to combat and mitigate negative impacts. Carbon costs and waste costs are corporate policy instruments that can encourage greenhouse gas emission reductions. This study investigates the effect of carbon costs and waste costs on the cost of capital in companies listed on the Indonesia Stock Exchange. The population in this study consisted of 912 manufacturing companies listed on the Indonesia Stock Exchange from 2021 to 2023. Secondary data sources were from company sustainability reports. The sample selection technique used purposive sampling. The research sample consisted of 85 companies with a total of 255 observations over 3 years. This study used Structural Equation Model-Partial Least Square (SEM-PLS) version 4.0 analysis. The results indicate that waste costs affect the cost of capital, while carbon costs do not. While carbon costs can influence a company's strategic decisions, their impact on the cost of capital is not always significant, especially in sectors not subject to strict emissions regulations. While waste costs indicate that poor waste management can potentially increase capital costs, good management can reduce these costs by reducing corporate risk.
ANALISIS PERKEMBANGAN USAHA MIKRO KECIL MENENGAH SEBELUM DAN SESUDAH MENERIMA PEMBIAYAAN SYARIAH (STUDI PADA PT. BPRS HIKMAH WAKILAH BANDA ACEH) Tri Irawan, Febrian; Mulyany, Ratna
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 3 (2020): Agustus 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine whether there is an improvement in the profit, the number of customers, and the number of employees for Micro, Small and Medium Enterprises (MSMEs) before and after receiving shariah financing. Total of 93 respondents were selected based on purposive sampling method with a focus on MSMEs which have received shariah financing from PT. BPRS Hikmah Wakilah Banda Aceh. This research is quantitative descriptive using questionnaires to obtain data about the development of MSMEs. Data was analyzed using the Wilcoxon sign rank test. This study found there is a difference and an increase in the profit based on the test of descriptive statistic and Wilcoxon rank test. Likewise with the aspects of customers and employees, this study discovered that there is a difference and an increase in the number of customers and employees pursuant to the receip of shariah financing by the MSMEs. It implies that sharia financing plays a role in the development of MSMEs.
Co-Authors Ade Irma Suryani Angraini, Kiki Anzib, Nuraini Ariffin, Noraini Mohd. Azuddin Yakob, Noor Bambang Bambang BZ, Fazli Syam Chenny Seftarita Evi Mutia Fahmi Yunus Farid Farid, Farid Fauziah Aida Fitri Geumpana, Teuku Aulia Hafas Furqani Halimatussakdiah Halimatussakdiah Hamoudah, Manal Mohammed Indayani Indayani, Indayani Iskandarsyah Madjid, Iskandarsyah Jhon Andra Asmara Majalis, Nazhatul Mirna Indriani Mohamad Laldin, Mohamad Muhammad Iqbal Munandar, Wahyu Nadirsyah, Nadirsyah Nizam, Ahmad Rahmansyah, Arif Shahul Hameed Mohamed Ibrahim, Shahul Hameed Mohamed Tri Irawan, Febrian Yunus, Fahmi Zuhri, Zata Hulwani Zuraida Zuraida