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ANALISIS KELAYAKAN ASPEK KEUANGAN RENCANA PENGEMBANGAN USAHA PEMBUATAN BRIKET SEKAM PADI (Studi Kasus Pada UMKM Desa Waringinkarya Kab Karawang) Hendri Nur Ardiansyah
Jurnal Ekonomi dan Bisnis (EK dan BI) Vol 6 No 2 (2023)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/ekbi.v6i2.1097

Abstract

The financial feasibility analysis is a part of a business assessment using theories in financial management. Briquette products are solid fuels made from biomass materials with high economic value. Waringinkarya is a village with the potential for biomass resources derived from rice waste that can be utilized as raw materials for briquette production. This research aims to determine the feasibility aspects of briquette manufacturing with the object being the UMKM involved in charcoal production in Waringinkarya Village. The research method used is a descriptive-analytical method, employing business feasibility analysis criteria such as PP, ARR, NPV, IRR, and PI. The research results indicate that the briquette production plan has a PP period of 3.42 months, ARR of 703%, NPV of Rp 3,224,997,657, IRR of 351%, and PI of 14.80. Based on the research findings, it can be concluded that the business plan for briquette production using rice husk waste as raw material is feasible for implementation based on financial aspects.
PENGARUH PENERAPAN GREEN ACCOUNTING DAN KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR (STUDI PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2023) Dede Sumarna; Budi Rismayadi; Hendri Nur Ardiansyah
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 3 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i3.15665

Abstract

Penelitian ini bertujuan untuk menguji pengaruh penerapan green accounting dan kinerja lingkungan terhadap kinerja keuangan. Objek penelitian yang digunakan adalah perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2021-2023. Data yang digunakan adalah data sekunder yang diperoleh dari laporan tahunan dan laporan keuangan yang dipublikasi periode 2021-2023 dan data peringkat kinerja lingkungan (PROPER) yang diambil dari Kementerian Kehutanan dan Lingkungan Hidup. Populasi dalam penelitian ini adalah 15 perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia pada periode 2021-2023. Penelitian ini menggunakan population sampling, yaitu teknik di mana seluruh populasi dijadikan sebagai sampel. Analisis data dilakukan dengan menggunakan program SPSS 27. Berdasarkan hasil pengujian secara parsial variabel green accounting berpengaruh tidak signifikan terhadap kinerja keuangan dan variabel kinerja lingkungan berpengaruh signifikan terhadap kinerja keuangan. Berdasarkan hasil pengujian secara simultan green accounting dan kinerja lingkungan berpengaruh signifikan terhadap kinerja keuangan.
Analisis Green Accounting Sebagai Implementasi Sustainable Development pada Industri Kimia di Karawang: Studi Kasus PT. Timuraya Tunggal Rd. Vera Gartika Kusumah; Lilis Lasmini; Hendri Nur Ardiansyah
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 8 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i8.7963

Abstract

This study aims to analyze the implementation of green accounting in the context of sustainable development at PT Timuraya Tunggal Karawang, which serves to provide environmental information to stakeholders. The method applied is descriptive qualitative using observation, interview, and literature study techniques. Data analysis was conducted using the Miles & Huberman model which includes data reduction, data presentation, and conclusion drawing. The research findings show that the company has allocated costs for environmental activities, but it has not been specifically recorded in the financial statements. The implementation of sustainable development is carried out through the Triple Bottom Line (TBL) approach, including the implementation of Corporate Social Responsibility (CSR) programs in Anggadita Village. In addition, the company also participated in the PROPER program and achieved a Blue rating, indicating compliance with environmental management standards.