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All Journal JAZ: Jurnal Akuntansi Unihaz Jurnal Mutiara Ilmu Akuntansi
Wandira Regita Putri Cahyani
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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ANALISIS PENGARUH KEPEMILIKAN MANAJERIAL, KEBIJAKAN DIVIDEN, DAN KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN Rista Intan Permata Sari; Windiana Wahyu Ekaputri Suwondo; Yunia Six Putri; Wandira Regita Putri Cahyani; Sabhita Kamila Jasmine; Annisa Rahma Qur'aini
Jurnal Ilmu Akuntansi Vol 7 No 1 (2024): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/62saka11

Abstract

This research aims to investigate the impact of three main factors, namely managerial ownership, dividend policy, and debt policy, on firm value. Company value is vital parameter in evaluating the performance ans achievements of company in the market. To achieve a significant increase in company value, management must consider various internal and external factors that can influence their strategic decisions. In this study, researchers focused on these three factors, identifying their relationship to firm value. Manageril ownership is the main focus in assessing the extent to which managers have interest and incentives that are in line with the company's long-term goals. We also explore whether companies with consistent dividend policies tend to have a higher value in the market, as this can be considered an indicator a company's financial stability and health. By understanding the impact of managerial ownership, dividend policy, and debt policy, management  can take appropriate steps to achieve the company's long-term goals and increase shareholder confidence.  
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 Corporate Social Responsibility in Enhancing Resilience and Sustainability of Manufacturing SMEs: A European Perspective Windiana Wahyu Eka Putri; Wandira Regita Putri Cahyani
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.v2i3.3113

Abstract

This study investigates the implementation of Corporate Social Responsibility (CSR) practices in the manufacturing sector, with a focus on comparing the experiences and outcomes of small and large enterprises in Europe. Utilizing a mixed-methods approach, the research examines how these enterprises adopt CSR practices and the resultant impacts on financial and environmental performance. The findings indicate that both small and large enterprises benefit significantly from CSR, evidenced by improvements in key financial metrics such as Return on Assets (ROA) and Return on Equity (ROE), as well as reductions in carbon emissions and enhancements in energy efficiency. Small enterprises, despite facing challenges such as limited financial resources and lack of expertise, achieve notable local community engagement and operational efficiencies through targeted CSR initiatives. Large enterprises leverage their extensive resources to implement comprehensive CSR strategies, resulting in substantial environmental and financial gains. The study highlights the importance of stakeholder engagement, government support, and a robust organizational culture in facilitating effective CSR adoption. These insights underscore the need for supportive measures to help SMEs overcome barriers and enhance their contributions to sustainable development.
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 Corporate Social Responsibility in Enhancing Resilience and Sustainability of Manufacturing SMEs: A European Perspective Windiana Wahyu Eka Putri; Wandira Regita Putri Cahyani
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.v2i3.3113

Abstract

This study investigates the implementation of Corporate Social Responsibility (CSR) practices in the manufacturing sector, with a focus on comparing the experiences and outcomes of small and large enterprises in Europe. Utilizing a mixed-methods approach, the research examines how these enterprises adopt CSR practices and the resultant impacts on financial and environmental performance. The findings indicate that both small and large enterprises benefit significantly from CSR, evidenced by improvements in key financial metrics such as Return on Assets (ROA) and Return on Equity (ROE), as well as reductions in carbon emissions and enhancements in energy efficiency. Small enterprises, despite facing challenges such as limited financial resources and lack of expertise, achieve notable local community engagement and operational efficiencies through targeted CSR initiatives. Large enterprises leverage their extensive resources to implement comprehensive CSR strategies, resulting in substantial environmental and financial gains. The study highlights the importance of stakeholder engagement, government support, and a robust organizational culture in facilitating effective CSR adoption. These insights underscore the need for supportive measures to help SMEs overcome barriers and enhance their contributions to sustainable development.
Co-Authors Annisa Rahma Qur'aini Maria Yovita R. Pandin Rista Intan Permata Sari Sabhita Kamila Jasmine Windiana Wahyu Eka Putri Windiana Wahyu Ekaputri Windiana Wahyu Ekaputri Suwondo Yohana Natalia Cristati Yunia Six Putri