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All Journal Jurnal Riset Akuntansi Aksioma Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Akuntansi'45 Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Brilliant International Journal of Management and Tourism (BIJMT) Economic Reviews Journal CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Journal of Social And Economics Research Journal of Administrative and Sosial Science (JASS) Gemilang: Jurnal Manajemen dan Akuntansi Profit: Jurnal Manajemen, Bisnis dan Akuntansi Journal of Creative Student Research Journal of Student Research Jurnal Mutiara Ilmu Akuntansi Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Manajemen dan Ekonomi Kreatif Jurnal Kendali Akuntansi Jurnal Manajemen Riset Inovasi Manajemen Kreatif Jurnal Journal of Management and Creative Business Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Manajemen dan Ekonomi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Jurnal Ilmiah Dan Karya Mahasiswa Jurnal Kajian Dan Penalaran Ilmu Manajemen Jurnal Riset dan Inovasi Manajemen Riset Ilmu Manajemen Bisnis dan Akuntansi Economy and Finance Enthusiastic Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) FINANCE : International Journal Of Management Finance Jurnal Media Akademik (JMA) Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Kajian Ekonomi dan Akuntansi Terapan Green Inflation: International Journal of Management And Strategic Business Leadership ManBiz: Journal of Management and Business journal of social and economic research J-CEKI Jurnal Ilmiah Manajemen Dan Kewirausahaan Ekonosfera: Jurnal Ekonomi, Akuntansi, Manajemen, Bisnis dan Teknik Global Brilliant International Journal of Management and Tourism
Maria Yovita R. Pandin
Unknown Affiliation
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Transportation Other

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Pengaruh Sustainability Report, Good Corporate Governance, Dan Profitability Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Sektor Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia BEI Periode 2020 – 2022 Sintha Ayu Pithaloka; Maria Yovita R. Pandin
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): Maret : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i1.336

Abstract

This study aims to examine the effect of sustainability report, good corporate governance, and profitability on the value of manufacturing companies in the food and beverage sector in 2020-2022. The population in this study is 33 food and beverage sector manufacturing companies in 2020-2022. This type of research is quantitative research. The research sampling technique uses the purposive sampling method, namely sample selection based on predetermined criteria so that 12 companies are obtained as research samples. This study used secondary data obtained from the annual report of the official website of the Indonesia Stock Exchange (IDX) and the website of the company that was the research sample. This analysis technique uses SPSS software version 26. The results showed that sustainability report and good corporate governance did not affect company value, profitability had a positive and significant effect on company value.  
Pengaruh Sistem Informasi Akuntansi dan Penggunaan Teknologi Informasi Terhadap Kinerja Individu Karyawan Pada PT Fajar Abadi Mahameru Feny Nur Rohmawati; Maria Yovita R. Pandin
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 2 (2023): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (154.425 KB) | DOI: 10.55606/jumia.v1i2.1023

Abstract

PT Fajar Abadi Mahameru, which is located at Jalan Kadaka No. 7A, Jatimulyo, Lowokwaru, Malang City, is a company engaged in the manufacturing sector. The phenomenon that occurs at PT Fajar Abadi Mahameru is that company assignments carried out by employees have not provided maximum performance for the company. The purpose of this research is to examine and analyze the influence of Accounting Information Systems and Information Technology Use on the performance of individual employees at PT Fajar Abadi either partially or simultaneously. This type of research is quantitative with data collection techniques using questionnaires distributed to 40 employees according to the research criteria. Based on the findings of the analysis, it can be concluded that the accounting information system and the use of information technology partially have a positive but not significant effect on the performance of individual employees. While the accounting information system and the use of information technology simultaneously (together) affect the performance of individual employees.
Penerapan Ekonomi Hijau Dan Akuntansi Lingkungan Dalam Strategi Bisnis PT. Surabaya Industrial Estate Rungkut (SIER) Yohana Natalia Cristati; Windiana Wahyu Ekaputri; Wandira Regita Putri Cahyani; Maria Yovita R. Pandin
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 3 (2024): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i3.3035

Abstract

Surabaya Industrial Estate Rungkut (SIER) is a company that develops and manages industrial estates located in Surabaya, East Java, Indonesia. Established in 1991, PT. SIER has become one of the important industrial centers in the East Java region. The main focus of PT. Surabaya Industrial Estate Rungkut (SIER) is to provide complete and high-quality infrastructure to support various types of industries, ranging from manufacturing to logistics. The purpose of this research is to analyze the implementation of green economy and environmental accounting in the business strategy of PT. Surabaya Industrial Estate Rungkut (SIER), an industrial estate development company in Surabaya, Indonesia. Green economy and environmental accounting are important approaches for companies to achieve sustainability goals and corporate social responsibility.
The Role Of Green Economy In Ncouragig Enterpreneurial Innovation Of MSME Coconut Ice Sellers Cailah Nasywa Afrila; Diah Indri Anggriyanti; Dela Wahyu Putri Awanda; Maria Yovita R. Pandin
Kajian Ekonomi dan Akuntansi Terapan Vol. 1 No. 2 (2024): Juni : Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v1i2.187

Abstract

The purpose of this study on the Role of Green Economy in Encouraging Entrepreneurial Innovation of MSME’s Selling Coconut Ice is to find out how to classify waste that can be processed into something that can be reused and waste that cannot be processed. Coconut ice sellers sometimes do not know how coconut waste can be processed into something that has economic value. Therefore, coconut ice sellers only sell coconut to be made into coconut ice with various variants by providing innovative flavors other than original such as palm sugar flavors, or using flavored syrups. With so many coconut ice sellers today, there is a large amount of coconut waste generated every day. Materials that sometimes cause waste in MSME entrepreneurs selling coconut ice are waste that is not used or discarded such as coconut shells, coconut fibers, syrup bottles, milk cans, and plastic (other waste). This is a problem for traders who have difficulty distributing waste so that it can be processed into something that can be used or useful and has economic value for waste that is reprocessed. To emphasize the environmentally friendly aspects of coconut waste and can increase the attractiveness for consumers to care about their environment regarding the waste. So from the conclusion of this research can emphasize, how important the green economy is in encouraging innovation regarding entrepreneurship in MSME’s for coconut ice sellers.
Dampak Kebijakan Dividen, Good Corporate Governance Dan Beban Pajak Tangguhan Terhadap Manajemen Laba Pada Perusahaan Yang Terdaftar Dalam Index High Dividen 20 Di Bursa Efek Indonesia Binti Yuliatin; Maria Yovita R. Pandin
AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI Vol. 16 No. 1 (2024): AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI
Publisher : Universitas Buddhi Dharma/Fakultas Bisnis/Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/aktek.v16i1.2707

Abstract

Penelitian dilakukan dengan tujuan untuk menguji apakah good corporate governance, kebijakan dividen, dan beban pajak tangguhan mempengaruhi manajemen laba pada perusahaan yang terdaftar di index high dividen 20 di Bursa Efek Indonesia periode 2018-2022. Penelitian ini disusun dengan pendekatan kuantitatif asosiatif kausal untuk menjelaskan hubungan sebab akibat antara variabel independen dan variabel dependen. Data yang digunakan adalah data sekunder berupa laporan keuangan dan laporan tahunan yang diperolah dari website perusahaan terkait dan IDX. Melalui teknik purposive sampling, terpilih 10 perusahaan yang telah memenuhi kriteria yang dibutuhkan dalam penelitian ini. Penelitian ini menggunakan metode Structural Equation Modelling (SEM) dengan pendekatan Partical Least Square (PLS). Analisis data dilakukan dengan outer model, inner model dan pengujian hipotesis yang diolah dengan SmartPLS 4.0. Hasil penelitian menunjukkan bahwa good corporate governance berpengaruh positif dan signifikan terhadap manajemen laba, kebijakan laba tidak berpengaruh terhadap manajemen laba dan beban pajak tangguhan berpengaruh negatif dan signifikan terhadap manajemen laba.
The Influence of Interest Rates and Inflation on Asset Allocation Strategies in Investment Portfolios in Indonesia Cailah Nasywa Afrila; Diah Indri Anggriyanti; Maria Yovita R. Pandin
Green Inflation: International Journal of Management and Strategic Business Leadership Vol. 1 No. 4 (2024): November : Green Inflation: International Journal of Management and Strategic B
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/greeninflation.v1i4.127

Abstract

This study examines the impact of interest rates and inflation during the 2019-2023 period on asset allocation strategies in Indonesia's investment portfolio. Investment decisions are heavily influenced by two macroeconomic components, namely interest rates and inflation. These factors mainly affect how assets comprise a portfolio. In this study, data on Bank Indonesia's benchmark interest rate and the national inflation rate over the past five years are analyzed to see the pattern of change and its impact on asset allocation strategies, which include stocks, bonds, property, and other assets. The results show that rising interest rates significantly encourage people to shift from high-risk assets (e.g. stocks) to safer assets (e.g. bonds and deposits). Meanwhile, high inflation triggers an increased allocation to physical assets such as property and gold as a hedge against declining purchasing power. This research provides insights for investors to adjust their investment portfolios based on macroeconomic dynamics, especially in the face of interest rate volatility and inflation. The findings also highlight the importance of flexibility and diversification in asset allocation strategies to achieve optimal investment objectives amid economic uncertainty. The conclusion of this study confirms the importance of understanding interest rate and inflation dynamics in formulating effective investment strategies in Indonesia. The implications of these findings can be used by investors and policymakers in designing better monetary policies and investment strategies, in order to maintain national economic stability.
Pengaruh Blue Ecconomy terhadap Pengelolaan Keuangan di Sektor Kelautan dan Perikanan pada Kampung Nelayan Morokrembangan Luluk Mushfiroh; Vivi Duwi Lestari; Aliatus Nurrochmah; Maria Yovita R. Pandin
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3341

Abstract

This research was conducted in Morokrembangan to determine the influence of the Blue Economy on financial management. The quantitative methodology used in this research was by distributing questionnaires to Morokrembangan fishermen. A total of 50 respondents participated in this research. To test the hypothesis, researchers conducted survey results via SPSS. The results of this test produced information that the Blue Economy provides financial management for Morokrembangan fishermen.
STRATEGI MANAJEMEN INVESTASI DALAM MENINGKATKAN KETAHANAN KEUANGAN : STUDI KASUS INVESTOR RITEL UNTAG SURABAYA Kristiana Greta Calosa; Della Widyasari; Nur Fitroten Dian Sari; Maria Yovita R. Pandin
Jurnal Riset Akuntansi Vol 23 No 2 (2024): Jurnal Riset Akuntansi Aksioma, Desember 2024
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v23i2.430

Abstract

Investor ritel, yang terdiri dari individu yang berinvestasi di pasar modal untuk tujuan pribadi, memainkan peran penting dalam ekosistem keuangan. Penelitian ini mengeksplorasi strategi manajemen investasi yang efektif bagi investor ritel dalam upaya meningkatkan ketahanan keuangan di tengah volatilitas pasar dan ketidakpastian ekonomi. Ketahanan keuangan mencakup kemampuan individu dalam mengelola sumber daya keuangan secara berkelanjutan untuk menghadapi tantangan ekonomi, seperti krisis keuangan, penurunan pendapatan, atau inflasi. Penelitian ini menggunakan metode kualitatif deskriptif dengan pendekatan wawancara terhadap investor ritel di Pasar Modal Indonesia yang menerapkan strategi diversifikasi portofolio. Hasil penelitian menunjukkan bahwa mayoritas investor menyadari pentingnya diversifikasi portofolio dalam mengelola risiko dan memperkuat stabilitas keuangan mereka. Investor yang menerapkan strategi diversifikasi cenderung memiliki kepercayaan lebih tinggi terhadap ketahanan finansialnya, meskipun ada beberapa yang tetap merasa rentan terhadap risiko pasar. Temuan ini menegaskan perlunya literasi keuangan dan pengetahuan tentang manajemen investasi bagi investor ritel untuk mencapai ketahanan keuangan yang optimal
Implementation of Green Accounting to Concern For The Working Environment of Garment Micro, Small and Medium Enterprises in Gerbang Kertasusila Siti Maisyaroh; Salija Ridayati; Rr Jihan Faadhilah Yuwandono; Maria Yovita R. Pandin
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 3 No. 2 (2023): JULI : JURNAL ILMU MANAJEMEN, EKONOMI DAN KEWIRAUSAHAAN
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v3i2.1769

Abstract

The purpose of this study was to determine the level of understanding and concern of Micro, Small and Medium Enterprises in the gate Garment ethical paper relating to the application of green accounting in its business. Green Accounting is the development of accounting information, which has its own role through voluntary reporting in the company's financial statements related to environmental costs. Observation,interview and documentation techniques were used to collect research data. Data analysis in this qualitative descriptive research using Miles and Huberman data analysis model in (Sugiyono, Metode Penelitian Kuantitatif, Kualitatif, dan R&D., 2017) specifically reduces data, presents data, then makes conclusions. The results of this study indicate that two out of three Micro, small and medium Garment business actors in Gerbang Kertasusila understand and understand about good care in maintaining the work environment as a form of green accounting. Although for details about the expenditure of business costs garment and the environment they have not telesuri in detail but they realize that the environmental cost is a responsibility that is loaded on the financial statements of their businesses that do not include details, but they recognize that the environmental cost is the responsibility of reporting on their business finance research.
Pengaruh Tren Environmental Social Governance (ESG) Terhadap Strategi Portofolio di Pasar Modal Indonesia Rahmawatii; Soraya, Bunga; Friska Dhea Narulita; Maria Yovita R. Pandin
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 1 (2025): Edisi Januari 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v5i1.1727

Abstract

This study aims to analyze the influence of Environmental Social Governance (ESG) trends on portfolio strategy in the Indonesian capital market. Using data from 11 companies listed on the Indonesia Stock Exchange and a quantitative approach through linear regression, this study found that social values have a significant effect on portfolio strategy with a p-value of 0.048, while environmental and governance values do not show a significant effect (p-value 0.068 and 0.051 respectively). In addition, the combined ESG scores did not have a significant effect on portfolio strategy with a p-value of 0.134. These findings suggest that despite the increasing attention to social factors, investors in Indonesia still tend to focus on traditional financial aspects in making investment decisions. Thus, especially in the context of the Indonesian capital market, there needs to be further promotion and education on the importance of ESG in investment.
Co-Authors Adam Nurdin N Ade Putri Indri Rohmawati Adeanto Putra Satyatama Adhyasta Chakra Whisnu Arsyana Afi Masruroh Ahmad Q. Izzuddin Aim Matus Noer Solehah Aliatus Nurrochmah Amalia Tizka Zhahrina Amar'atus Laila Amru Karim Alhabsyi Ananta Kumala Sari Anastasia Putri Anindya Frysa Irsyadi Annisa Ari Suci Annisa Nurul Pebriyanti Annisa Rahma Qur’aini Annisa Trimur Fadila Ari Rohmana Aura Shavina Unnov Salsabilla Aurora Fahriza Pribadi Ayu Asari Bagas Firmansyah Banafsyah Imanda Safa Binti Yuliatin Cailah Nasywa Afrila Charisma Bayu Ramadhan Cindy Larissa Cindy Septiana Rahayu Cita Kesha Avrilianda Dara Shafa Ainun Jariyah Dela Wahyu Putri Awanda Della Erdiana Della Widyasari Devi Nadia Agustina Devira Larasati Diah Indri Anggriyanti Dian Amanda Diana Oktavia Kholimah Wati Dinata, Josephine Elliska Dita Gery Yulianto Dwi Dita Ratnasari Elmiano AE Erong Erinda Aprilia Erinda Aprilia Puspitasari Eva Elysa Putri Fajar Ardian Nur Alif Fannya Mutiara Sari Farah Nabilah Fathur Hardiansyah Fatika Rahma Fina Febrika Nurfianti Febriyanti Artika Putri Felisya Natalia Purwanto Feny Nur Rohmawati Feriona Ayurizta Iliyas Fillah Ardhi Fadhillah Fina Adistianingsih Fiqri Najmuddien Firstya Trista Faradiba Fitriatul Rohmadani Friska Dhea Narulita Hana Damayanti Tarihoran Hanif Dwi Hastungkara Intan Pandini Irma Nur Fadlia Jelita Prakasita Handi Dhaneswara Karina Sekar Rachmadanti Krisogonus A. Seleman Kristiana Greta Calosa Linda Afifah Lola Via Marcellina Luluk Mushfiroh M Wachid Ridho Madaniyah Nur Aisyah Putri Marcella Trianita Abur Maria Ulrika Jeniwati Maylizza Putri Dyansyah Mei Nurlinda Meyola Krisma Agatha Miky Ardianus K. Tokan Moch. Abid Atoillah Maulana Mohammad Fajar Saputra Mufita Dea Ananta Mustafiyatus Nur Lailina Nadia Dwi Pratiwi Nadine Ramadhanty Nadya Andreyanto Neiska Oliviana Nelya Arofatin Nensi Rahma Nor Hakiki Nia Nur Yanti Agustin Nilam Santika Nindya Cahya Puspita novia Mega Putri Noviana Ramadhani Nur Fitroten Dian Sari Nurfadilah Nurfadilah Nurhayat Rokhmat Wijaya Nurwijayanti Petrus Mau Dwi Setiawan Hayong Putri, Nabila Amelia Rahmawatii Reginata Saharany Kustanti Revalina Dwi Anggita Reza Mutiara Rista Intan Permatasari Rizki Luthfi Auliav Rr Adzkia Larasati Rr Adzkia Larasati Meyrizky Rr Jihan Faadhilah Yuwandono Rulis Setyowati Salija Ridayati Salsabila Maulidiya S.B Salsabila Maulidya Supriadi Bahrim SARAH SARAH Sariah Selma Nevira Shinta Putri Shofianti Prisilia Sindi Mayangsari Sintha Ayu Pithaloka Siti Maisyaroh Siti Nur Azizah Slamet Riyadi Soputan, Sylvia Setyani Soraya, Bunga Stefani Sindita Sari Sullicyanna Luna Bianca Tanya Tata Putri Srikandi Theresia Uli Sianturi Tiffany Shahnaz Wati Titin Nur Azizah Uci Oktavia Via Wahyuningtyas Vidinia Nuansa Citra Vika Triya Wahyuni Viona Eka Putri Mardiono Virna Febryaningrum Vivi Ade Rivani Vivi Duwi Lestari Wandira Regita Putri Cahyani Windiana Wahyu Ekaputri Yaohan Ad’nnia Jannah3 Yoel Rastafel Yohana Natalia Cristati Yunita Budi A M Zahra Febriana Taufiq Ziyadatul Khoiroh Zufi Yustika Magitasiwi