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All Journal Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Mutiara Ilmu Akuntansi Transformasi: Journal of Economics and Business Management Jurnal Kendali Akuntansi Jurnal Riset Ekonomi dan Akuntansi Riset Ilmu Manajemen Bisnis dan Akuntansi Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Kajian Ekonomi dan Akuntansi Terapan Jurnal Inovasi Ekonomi Syariah dan Akuntansi Akuntansi dan Ekonomi Pajak: Perspektif Global Pajak dan Manajemen Keuangan Panggung Kebaikan : Jurnal Pengabdian Sosial
Nurdiana Fitri Isnaini
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Public Health Other

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Journal : Pajak dan Manajemen Keuangan

 1 
Pengaruh Pengungkapan Kinerja Lingkungan, Kinerja Sosial dan Kinerja Ekonomi terhadap Nilai Perusahaan pada Sektor Pertambangan dan Energi yang Terdaftar di BEI Periode 2019-2023 Sherly Amalia Rahmah; Nur Ainiyah; Nurdiana Fitri Isnaini
Pajak dan Manajemen Keuangan Vol. 1 No. 4 (2024): Agustus : Pajak dan Manajemen Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v1i4.432

Abstract

Sustainability report disclosure is becoming increasingly important for companies, and this can be seen from several perspectives, including corporate social responsibility (CSR), and investor confidence. This study aims to analyze the effect of disclosure of environmental, social, and economic performance on company mining sector on the IDX for the period 2019-2023. Using quantitative method with multiple linear regression through SPSS 25, the sample was taken with purposive sampling with a population of companies in the mining sector listed on the IDX. Sustainability report disclosure is measured using the GRI G4 index, while firm value is measured by Market to Book Value. The results show that environmental, social, and economic performance each has a positive and significant effect on firm value. Simultaneously, the three variables also have a significant influence on firm value.
Pengaruh Sistem Pengendalian Internal terhadap Siklus Pembelian Bahan Baku : (Studi Kasus pada PT Ramen Master Indonesia) Silsy Eprillcia Florensa; Nur Ainiyah; Nurdiana Fitri Isnaini
Pajak dan Manajemen Keuangan Vol. 1 No. 4 (2024): Agustus : Pajak dan Manajemen Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v1i4.433

Abstract

The internal control system has an important role in the raw material purchase cycle in the company because the existence of an internal control system can avoid the risk of delays in the arrival of raw materials, therefore an internal control system is needed. The purpose of this study is to determine the influence of the control environment, risk assessment, control activities, communication and information as well as supervision on the raw material purchase cycle at PT Ramen Master Indonesia. The object of this research is the workforce of PT Ramen Master Indonesia Mojokerto, Surabaya Merr, Surabaya Lontar, Batu, Sidoarjo, and Gresik branches. This type of research uses a quantitative method using primary data, data analysis using SEM-PLS version 4. The results of this study are that the control environment, risk assessment, control activities, communication and information as well as supervision have a positive and significant effect on the raw material purchase cycle.
Co-Authors Adhe Sarah Ris Dwinomo Agoes H. P Dara Nadeya Dinanty Dhea Kurnela Dian Dwi Sahniar Emilia Kurniawati Hari Setiono Hartono Hartono Hartono Hartono Ike Febriyanti Ilmidaviq, Muhammad Bahril Imam Baidlowi Indah Dewi Sekar Ayu Mahandika Candra Kirana Nur Ainiyah Ratu Seroja Laras Wangi Rohmatul Virnanda Aprilliani Ronny. M. Abar Sabrina Salsabila Azzahra Saputri Dwi Fitriani Septiana Irma Nugraheni Sherly Amalia Rahmah Silsy Eprillcia Florensa Silvi Dwi Anggraini Siti Meisaroh Tatas Ridho Nugroho Virta Dwi Tri Agustina Yogi Permani Yuliasnita Verlandes Yunita Widya Rahayu