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All Journal Jurnal Kajian Akuntansi EKSPANSI Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI International Journal of Business, Economics, and Social Development Journal of Economic and Management (JECMA) JAMU : Jurnal Abdi Masyarakat UMUS IIJSE
Putri Puspita Ayu, Putri Puspita
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Determinants That Affect Going Concern Audit Opinion Andriyanto, Rio; Srianti, Amani; Ayu, Putri Puspita
International Journal of Business, Economics, and Social Development Vol. 5 No. 3 (2024)
Publisher : Rescollacom (Research Collaborations Community)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v5i3.642

Abstract

Companies listed on the Indonesia Stock Exchange (IDX) in the consumer goods industry will be the focus of this study, which aims to analyze the influence of going concern audit views on these companies using financial and non-financial factors. These factors include profitability, leverage, liquidity, firm size, and the previous year's audit opinion. Throughout the study period, secondary data was culled from the following sources: yearly financial statements and independent auditor reports of every firm listed on the IDX in the consumer products industrial category. The sample population consisted of 107 IDX-listed consumer products businesses from 2020 to 2022. Using a purposive sampling technique, 132 observations were collected over the course of three years from 44 qualifying enterprises in the consumer products industry. Utilising SPSS version 25, Logistic Regression Analysis was used as the data analysis approach.This research shows that profitability, leverage and going concern audit opinions in the previous year have a significant positive influence on going concern audit opinion making, then liquidity and company size have a significant negative influence on going concern audit opinion taking. 
Implementation of Green Accounting at PT Cirebon Electric Power Safira, Adinda; Oktaviani, Devira; Ayu, Putri Puspita
International Journal of Business, Economics, and Social Development Vol. 5 No. 4 (2024)
Publisher : Rescollacom (Research Collaborations Community)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v5i4.651

Abstract

The aim of this research was written by researchers to determine and analyze the implementation of Green Accounting at PT Cirebon Electric Power on the company's environmental performance and costs. This research was conducted because researchers wanted to analyze Green Accounting or environmental accounting at PT Cirebon Electric Power , whether the implementation of Green accounting was going well or not. Pollution that occurs due to the production process and waste produced by companies has caused the Indonesian government to plan to implement the Cirebon Steam Power Plant (PLTU) operational shutdown program sooner than initially planned. The method used in this research is a qualitative method with data collection techniques using interviews. The resource persons in this research were company employees from the environment division. The research results show that the implementation of Green Accounting at PT Cirebon Electric Power regarding environmental performance and costs has been implemented well. In implementing Green Accounting at PT Cirebon Electric Power, the performance rating obtained by the company is a green rating, which means that a company's environmental management performance assessment has achieved good environmental management performance. PT Cirebon Electric Power in implementing Green Accounting has 3 environmental costs , namely: prevention costs, planning costs and unexpected costs. These environmental costs do not have a direct impact on company profits, each year environmental costs are budgeted by each share holder for operational implementation and prevention of environmental impacts.
Determinan Pertumbuhan Ekonomi Ditinjau dari Pendapatan Daerah dan Tingkat Kemandirian Daerah Ayu, Putri Puspita; Septiani, Tika
Jurnal Kajian Akuntansi Vol 3 No 2 (2019): DESEMBER 2019
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v3i2.2731

Abstract

Declining economic growth rate in West Java province for the last six years (2012-2016) resulted in the purchasing power of low society. This situation led to the weakening of economic activity in West Java province during this period, so it is necessary to do efforts to stimulate related parties especially the provincial government of West Java to be more centered on local economic empowerment to increase its regional revenues. This condition will have an impact on increasing economic growth. The purpose of this article was intended to examine the influence of indigenous revenue, transfer income, other legitimate revenues and the level of regional independence to economic growth in the province of West Java. This study uses a method of verificative. The population in this study was all the local governments of the regency and city of West Java in 2012-2017 and obtained 162 samples of research data consisting of 1 province, 26 districts and cities. The data analysis techniques in this study used multiple regression analyses. Based on the results of regression analysis showed that the economic growth rate of the district and the city of West Java province was significantly influenced by the regional original revenue (PAD), transfer income, other legitimate income, and the level of Regional independence.Keyword: Economic growth; Local revenue; Transfer income; Other legitimate revenues; Level of independence Abstrak Menurunnya laju pertumbuhan ekonomi di Provinsi Jawa Barat selama enam tahun terakhir (2012-2016) menghasilkan daya beli masyarakat yang rendah. Situasi ini menyebabkan melemahnya kegiatan ekonomi di Provinsi Jawa Barat dalam kurun waktu tersebut, sehingga perlu dilakukan upaya menstimulasi pihak terkait khususnya pemerintah provinsi Jawa Barat agar lebih terpusat pada pemberdayaan ekonomi lokal untuk meningkatkan pendapatan daerahnya. Kondisi tersebut akan berdampak pada peningkatan pertumbuhan ekonomi. Tujuan artikel ini dimaksudkan untuk menguji pengaruh pendapatan asli daerah, pendapatan transfer, lain-lain pendapatan yang sah dan tingkat kemandirian daerah terhadap tingkat pertumbuhan ekonomi di Provinsi Jawa Barat. Studi ini menggunakan metode verifikatif. Populasi dalam penelitian ini adalah semua pemerintah daerah Kabupaten dan kota Jawa Barat pada 2012-2017 dan diperoleh 162 sampel data penelitian yang terdiri dari 1 provinsi, 26 kabupaten dan kota. Teknik analisis data dalam kajian ini menggunakan analisis regresi berganda. Berdasarkan hasil analisis regresi menunjukkan bahwa laju pertumbuhan ekonomi kabupaten dan kota Se-provinsi Jawa barat dipengaruhi secara signifikan oleh pendapatan asli daerah (PAD), pendapatan transfer, pendapatan lain-lain yang sah, dan tingkat kemandirian daerah.Kata kunci : Pertumbuhan ekonomi; Pendapatan asli daerah; Pendapatan transfer; Lain-lain pendapatan yang sah; Tingkat kemandirian
Co-Authors Agus Mulyana Agustiana, Eja Andriyanto, Rio Angelina, Niqa Fasya Azqiya, Nida Nurul Dahniar Dahniar Editya Nurdiana Fatia, Ayunda Listy Marcia, Siti Nurnazmi Muftiyuddin, Akhyar Oktaviani, Devira Oktaviani, Fera Nur Safira, Adinda Sholihah, Fida Safiya Srianti, Amani Suwanda, Aprizal Tika Septiani Wulan Ramadhani