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Synergy of Green Accounting, Operational Efficiency, and Marketing Effectiveness in Optimizing Corporate Financial Performance Putri Sari Nuraini; Ana Kadarningsih
Green Economics: International Journal of Islamic and Economic Education Vol. 2 No. 1 (2025): January: Green Economics: International Journal of Islamic and Economic Educati
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/greeneconomics.v2i1.85

Abstract

The purpose of this study is to examine the effect of green accounting, operational efficiency, and marketing effectiveness on financial performance in mining companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. This study uses a quantitative method based on annual financial report data and annual reports for 3 years (2021-2023) from Mining Companies listed on the Indonesia Stock Exchange (IDX). The research sample includes 83 companies with a total of 249 observation data for (3) periods. Data analysis was carried out using Eviews 12 software with the Multiple Regression Analysis method based on panel data with the Common Effect Model (CEM) method. The results of the study show that Green Accounting has a positive and significant effect on financial performance. Conversely, Operational Efficiency does not have a significant effect on financial performance, while Marketing Effectiveness has a positive and significant effect on financial performance.
PERSIAPAN WARGA PANTI DARUSSHOLIHIN MEMASUKI DUNIA KERJA DI ERA DIGITAL Sih Darmi Astuti; Ana Kadarningsih; Dian Prawitasari
Jurnal Padamu Negeri Vol. 1 No. 2 (2024): April : Jurnal Padamu Negeri (JPN)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/tf36eq89

Abstract

In the current digital era, there is an imbalance between the number of job seekers and job vacancies in both state and private companies. Tight competition between job seekers demands more skills and expertise as a competitive advantage for job seekers. One thing that job seekers must have is personal branding that highlights the positive qualities of job seekers. Personal branding is an added value or skill to win the job search competition. In this community service activity (PKM), the expected output is that training participants can optimize their abilities, skills and positive values ​​so as to increase personal branding. This community service activity was carried out at the Darussholihin Orphanage, Mranggen, Demak with a total of 65 training participants. The training provided includes public speaking and team building training. This training was provided by the community service team of the Faculty of Economics and Business program, management studies, Dian Nuswantoro University. The aim of the public speaking and team building training is to prepare residents of the Darussholihin Orphanage, Mranggen, Demak to enter the world of work in the digital era. Apart from that, the aim of training and community service activities is to create personal branding for the residents of the Darussholihin Orphanage, Mranggen, Demak so that they have competitiveness in the world of work.
Influence of Operating Cost, Production Cost and Sales Volume on Net Profit of IDX-Listed Pharmaceuticals Shintya Putri Salsabila; Ana Kadarningsih
Proceeding of the International Conference on Management, Entrepreneurship, and Business Vol. 2 No. 2 (2025): Proceeding of the International Conference on Management, Entrepreneurship, and
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/icmeb.v2i2.280

Abstract

This study analyzes the effect of operating costs, production costs, and sales volume on net profit in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2024. Using a quantitative method with panel data regression analysis, this study took a sample of 11 companies and secondary data from financial reports. The results of the hypothesis test show that operating costs, production costs, and sales volume partially have a positive and significant effect on net profit. These findings are consistent with existing literature and indicate that efficient cost management and increased sales volume are crucial factors in maximizing profitability in the pharmaceutical sector. Furthermore, this research is also relevant to Agency Theory, which suggests that management, as agents, must manage costs and sales transparently to align their interests with those of shareholders, ultimately leading to the sustainable increase of company value. This study contributes to understanding key factors driving financial performance in the industry.
Peningkatan Pemahaman Masyarakat Terhadap Aspek Hukum Credit Union di Kecamatan Ngaliyan Semarang Endang Setyowati; Dian Prawitasari; Ana Kadarningsih
Svarga Pena : Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 4 (2025): Desember :Svarga Pena : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Veteran Bangun Nusantara Sukoharjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/svargapena.v2i4.188

Abstract

Credit Unions are empowering institutions, which were founded with the aim of controlling the use of money, improving the moral and physical values ​​of each person, and empowering their members to be independent. In line with the government's program to empower Micro, Small and Medium Enterprises (MSMEs), the existence of Credit Unions will really help micro and small economic actors. Credit Unions have the characteristic of being community based. One of the credit unions currently developing in the city of Semarang is Mitra Satuhu Credit Union. Increasing understanding of the legal aspects of Credit Union is carried out with the aim of providing understanding to Credit Union members regarding legal aspects, especially regarding the legal entity status of Credit Union. The methods used in this activity vary, namely: conveying information, interactive, group discussion, and social analysis. Through this activity, it is hoped that it can provide benefits to the community in general and Mitra Satuhu Credit Union in particular.
Tuntutan Kerja Sebagai Faktor Dominan Mempengaruhi Loyalitas Karyawan dan Kepuasan Kerja pada Karyawan Toko Emas di Pasar Tradisional Kabupaten Grobogan Pingkan Ananda Ardiyanto; Masitha Fahmi Wardhani; Artha Febriana; Ana Kadarningsih
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 1 (2026): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v6i1.10313

Abstract

This study aims to analyze the influence of work integrity and job demands on employee loyalty, with job satisfaction as a mediating variable on gold shop employees in traditional markets in nine sub-districts in Grobogan Regency. The method used is explanatory quantitative research with PLS-SEM analysis using SmartPLS version 4.1.1.6, involving 154 respondents selected through purposive sampling technique. The results of the study indicate that work integrity does not significantly influence job satisfaction or employee loyalty. In contrast, job demands have a significant positive effect on job satisfaction and loyalty, although the direction of the influence is different from the initial hypothesis. In addition, job satisfaction has a significant positive effect on employee loyalty, and is proven to mediate the relationship between job demands and loyalty, but does not mediate the relationship between work integrity and loyalty. These findings confirm that employee loyalty is more influenced by perceptions of job demands and levels of job satisfaction than by work integrity. Practically, the results of the study recommend the importance of proportional management of job demands and increasing aspects of job satisfaction to strengthen employee loyalty in gold shops.
Dinamika Perbankan Saat Krisis : ROA, LDR, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Perbankan Dengan Pendekatan Stress Test Izza Fauziah; Ana Kadarningsih
Jurnal Akuntan Publik Vol. 1 No. 4 (2023): Desember : Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i4.1752

Abstract

This research aims to determine the effect of ROA, LDR, and company size on company value in banking companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The population taken was banking company semi-annual data for 3 periods totaling 264 data. This research uses a panel data regression analysis method with a stress test approach. The type of stress test used in this research is sensitivity theory, where ROA, LDR, and company size on banking company value show sensitive results when the Covid-19 pandemic shock occurs. In addition, the research results show that ROA, LDR, and company size have a negative and significant effect on company value.
Pertumbuhan Aset Sebagai Kunci Utama Dalam Meningkatkan Profitabilitas Bisnis Perusahaan Annatalia Annatalia; Ana Kadarningsih
Jurnal Akuntan Publik Vol. 1 No. 4 (2023): Desember : Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i4.1753

Abstract

The profitability of a company is used to evaluate or measure whether profits have increased in relation to the seller's total assets and equity capital, whether the company makes a profit, and the profits earned. Company profits are used for the welfare of the company itself. Apart from that, profit also plays an important role in determining the success of a business and as a tool for managerial decision-making. The three objectives of this research are: the effect of asset growth on company profitability; the effect of capital structure on company profitability; and the effect of liquidity on company profitability; In this study, 87 companies registered in oil, gas and geothermal mining were listed on the Indonesia Stock Exchange from 2018 to 2022. Samples taken according to the criteria were collected using a purposive sampling technique. The samples collected included 42 companies, and a total of 210 data were processed. This research analysis uses multiple linear regression analysis, along with descriptive statistical tests, classical assumption tests, and hypothesis tests. The analytical tool used is SPSS version 25. The research results show that only one factor influences the company's profitability, namely asset growth. Capital structure and liquidity, on the other hand, do not affect a company's profitability. Asset growth has a positive impact, while capital structure and liquidity have a negative impact.
Keberlanjutan Bisnis Di Industri Makanan dan Minuman: Studi Struktur Modal, Profitabilitas, dan Pertumbuhan Perusahaan Selama Masa Pandemi Asna Shofia; Ana Kadarningsih
Jurnal Akuntan Publik Vol. 1 No. 4 (2023): Desember : Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i4.1754

Abstract

This research aims to analyze the impact of capital structure, profitability and company growth on company value during the pandemic in beverage and food companies verified on the IDX. This study had a population of 90 companies from December 2019-June 2023. To collect samples in accordance with the requirements, a purposive sampling strategy was applied, 25 companies met the sample collection criteria and a total of 200 data were processed. Descriptive statistical analysis, traditional assumption tests, multiple linear regression testing, and hypotheses are all used in the research analysis approach. The analysis tool uses IBM SPSS version 26. The results of the study show that the structure and partial independent variables have a positive and significant impact on company value. Partial profitability has a positive and significant impact on company value and partial company growth does not have a significant impact on company value. The results of all independent variables simultaneously have an impact on company value.