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The Effect of Environmental Performance, Environmental Costs, and Environmental Disclosure on Profitability of Manufacturing Companies Listed in Indonesia Stock Exchange 2016 - 2020 Fandy Wicaksono; Barkah Susanto; F Farida
Urecol Journal. Part B: Economics and Business Vol. 2 No. 1 (2022): January-June
Publisher : Konsorsium LPPM Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53017/ujeb.130

Abstract

This study aims to empirically examine the effect of environmental performance, environmental cost and environmental disclosure on profitability that is measured using the (ROA) as a market performance ratio. This type of research is quantitative research conducted using secondary data in the form of data from annual reports from 2016 to 2020. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2020. The sampling method uses purposive sampling and obtained a sample of 13 companies or 65 company samples. Hypothesis testing is done by using multiple linear regression analysis. The results of this study indicate that the environmental performance and environmental disclosure have a positive effect on profitability. However, environmental cost had no effect on the profitability.
The Effect of Internal Control System, Firm Size, Leverage and Operating Profit on Audit Delay during the Covid-19 Pandemic Anita Viani; Siti Noor Khikmah; F Farida
Urecol Journal. Part B: Economics and Business Vol. 2 No. 1 (2022): January-June
Publisher : Konsorsium LPPM Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53017/ujeb.131

Abstract

Audit delay is the length or time span of the completion of audit which is measured from the closing date of the financial year to the date of issuance of the audit report. This study aims to examine the factors that affect audit delay which include Internal Control System, firm size, leverage and operating profit. The population of this study are consumer cyclicals sector listed on the IDX for the 2019-2020 period. The sampling technique used in the study used purposive sampling method and the type of data used was secondary data. The selected sample is 78 companies or 156 samples through the specified criteria. Statistical analysis in this study using multiple linear regression. The results of the research show that the Internal Control System and operating profit have a negative effect on audit delay. While the leverage and firm size have no effect on audit delay.
Optimizing Giri Cendana edutourism as support for the SDGs of Ngrancah Village Anissa Hakim Purwantini; Farida Farida; Pranita Siska Utami
Community Empowerment Vol 8 No 11 (2023)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/ce.10277

Abstract

Ngrancah Village has the potential for coffee education tourism, which is crucial for supporting the community's economic independence towards achieving the Village Sustainable Development Goals (SDGs). However, there are several challenges hindering business development, such as a lack of strong branding and insufficient knowledge among human resources regarding institutional and financial management. This results in the less organized running of edutourism. Additionally, partnerships and collaboration with village officials are not optimal, further hampering business development. This community service involves activities in the form of outreach, training, and mentoring based on Participatory Rural Appraisal (PRA). The outcomes of these community service activities are as follows: (1) Ngrancah Village's coffee edutourism now has strong branding, expanding its market share; (2) increased knowledge regarding institutional management, enabling members to fulfill their duties and collaborate with stakeholders for business development; and (3) enhanced knowledge and understanding of financial management, leading to the preparation of accountable and transparent financial reports.
Optimization of the business management in the MSMEs of pothil in Mertoyudan, Regency Magelang Farida Farida; Adam Bharesta Melano Samiaji; Natasyifa Ramadhanti; Deni Pebrianto; Della Aprilia Sari; Annisa Alfiyani Susanti
Community Empowerment Vol 9 No 7 (2024)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/ce.9931

Abstract

Gedongan Lor Village has significant potential for the development of pothil snack SMEs. However, most SMEs still face challenges in packaging, labeling, and business management. This activity aimed to provide understanding of labeling, packaging, simple bookkeeping, and NIB issuance. The objectives were achieved through socialization and training. The results showed that pothil snack SMEs were able to create new labels, conduct marketable packaging, and maintain simple bookkeeping. Additionally, all members of the pothil SME association have obtained a Business Identification Number (NIB) as a business legality.