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All Journal E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Mutiara Ilmu Akuntansi Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen KENDALI: Economics and Social Humanities Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Riset Akuntansi International Journal of Management Research and Economics Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset Jurnal Ilmiah Ekonomi dan Manajemen Akuntansi: Jurnal Riset Ilmu Akuntansi FINANCE : International Journal Of Management Finance
Maria Yovita R.Pandin
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Penerapan Resilience Finance dan Resistnance Finance Terhadap Laporan Keuangan Yang Menekankan Pada Kemampuan PT Paninvest Tbk Untuk Bertahan dan Pulih Nurul Laily; Avita Anggraeni; Rista Intan Pertama Sari; Maria Yovita R.Pandin
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 3 (2024): Juli : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v4i3.1513

Abstract

This research data is obtained from the web based on the financial statements of PT Paninvest Tbk to determine the effect between financial resilience and financial resistance by analyzing financial statement data that occurred in 2022. We (researchers) use quantitative data in this study, namely by analyzing the report data we get so that we as researchers can present PT Paninvest Tbk's financial statements in a journal entitled "the application of resilience finance and resistance finance to financial statements that emphasize the ability of pt paninvest tbk to survive and recover".
Potensi Blue Economy Pada Sektor Perikanan Dalam Meningkatkan Pendapatan UMKM : Studi Kasus Tambak Mulia Samudra Sidoarjo Reginata Saharany Kustanti; Josephine Elliska Dinata; Anisa Lailatul Nikmah; Maria Yovita R.Pandin
Akuntansi Vol. 3 No. 2 (2024): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i2.1991

Abstract

The potential of marine resources in the fisheries sector has become a general illustration in developing the blue economy to encourage economic growth in Indonesia. The aim of the research is to determine the potential for a blue economy through fisheries sector businesses in fish farms that cultivate seaweed and milkfish. This research was carried out in Tambak Mulia Samudra, Sidoarjo Regency, East Java. This research uses primary and secondary data which is analyzed using a descriptive-qualitative approach. The research results show that there is waste processing and two environmentally friendly pond cultivation management systems in the marine ecosystem. The implementation of seaweed cultivation has also regulated the water area based on the carrying capacity of the water, so that it can produce optimal seaweed production, display cultivation components by protecting the water area and increasing economic welfare by opening employment opportunities for coastal communities.
Implementasi Green Accounting Dalam Meningkatkan Keberlangsungan Operasional Pada Perusahaan Pakan Ternak PT Malindo Di Gresik Marcella Trianita Abur; Rosaria Rudeng; Sinta Dewi; Maria Yovita R.Pandin
Jurnal Riset Akuntansi Vol. 1 No. 3 (2023): August : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i3.418

Abstract

The purpose of this study is to determine how the company's green accounting implementation in improving operational activities. The type of research conducted in this study is quantitative research with the object of research, namely PT Malindo Feedmil in Gresik. The variables used are Return On Asset, Environmental Performance and Environmental Disclosure. Data analysis using SPSS 22, where the results of the analysis obtained are environmental performance (Environmental Performance) does not significantly affect ROA with a significance value of (0.927) ˃ 0.05), while Environmental Disclosure affects ROA with a significance value of 0.002 ˂ 0.05.
Peranan Digital Accounting Berbasis Accurate Terhadap Laporan Keuangan Pada PT Kurnia Eka Nusa Yuli Meliana; Joanne Intania Rut Simunapendi; Rizka Maya Shova; Maria Yovita R.Pandin
Jurnal Riset Akuntansi Vol. 1 No. 3 (2023): August : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i3.419

Abstract

The purpose of the research is to find out whether the role of accurate-based digital accounting is useful, appropriate and in accordance with what is needed by PT Kurnia Eka Nusa in presenting its financial statements. In the form of qualitative research with observation, interview and documentation methods. The results obtained that accurate-based digital accounting at PT Kurnia Eka Nusa in terms of the role of accurate, the differences before and after using accurate-based digital accounting and the advantages and disadvantages of using accurate in presenting financial statements PT Kurnia Eka Nusa stated that accurate helps present financial statements but accurate is not the best software for now.
Green Accounting On The Financial Performance Of Pt. Sari Coffe Indonesia Dyah Ayu Pramesti; Novia Paramida; Maria Yovita R.Pandin
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 2 No. 3 (2023): Agustus : Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v2i3.1929

Abstract

The activities of a company will have an impact on the environment. The application of green accounting in companies can improve the company's environmental performance which ends in an increase in financial performance with environmental benefits that can be managed and preserved properly according to government regulations. This study aims to analyze the application of green accounting by companies and determine the effect of green accounting on the company's financial performance.
Dari Risiko Menjadi Peluang: Analisis Strategi Ketahanan Keuangan PT Denpoo Mandiri Indonesia Dalam Menghadapi Perekonomian Global Angelina Wijaya Tan; Nathalie Elshaday Betrix Ambouw; Shirky Kharisma Fitri Hasnita; Maria Yovita R.Pandin
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 4 No. 3 (2024): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v4i3.3011

Abstract

The ever-changing and volatile global economy poses significant challenges for businesses around the world. Faced with this uncertainty, financial resilience strategies are essential to help businesses not only survive but also thrive in a turbulent environment . This article aims to analyze the financial recovery strategies undertaken by PT. Denpoo Mandiri Indonesia in the face of a volatile global economy. Through a case study approach, we explore the specific steps these companies took to turn risks into opportunities, as well as the strategies that proved most effective in strengthening their key financial positions. Taking into account factors such as portfolio diversification, risk management and financial flexibility, we present an in-depth look at how PT Denpoo Mandiri Indonesia has managed to overcome the challenges of the global economy and turn them into opportunities for growth and long-term success.
Pengaruh Kecerdasan dan Literasi Keuangan Terhadap Ketahanan Keuangan UMKM di Sentra Wisata Kuliner Jambangan Surabaya Alinda Dwi Jofanka; Shofiatus Sa’diyah; Farah Estianingtyas; Maria Yovita R.Pandin
Lokawati : Jurnal Penelitian Manajemen dan Inovasi Riset Vol. 1 No. 4 (2023): Juli : Jurnal Penelitian Manajemen dan Inovasi Riset
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/lokawati.v1i4.274

Abstract

The purpose of this study was to determine the effect of intelligence and financial literacy on the financial resilience of Micro, Small and Medium Enterprises in the Jambangan Culinary Tourism Center, Surabaya. This research was conducted on the type of business, namely in the culinary or trading business sector with a sample size of 30 micro, small and medium enterprises. In this study using a quantitative approach method. This study uses multiple linear regression techniques for hypothesis analysis. The results of the study show that intelligence and financial literacy have a high impact of 57,1% on the financial resilience of Micro, Small and Medium Enterprises in the Jambangan Culinary Tourism Center, Surabaya.
Pengaruh Penerapan Ekonomi Hijau Terhadap Peningkatan Pendapatan Pada PT. Pertamina Geothermal Energy Tbk. Divil Hikma Dwi Yanti; Diana Indah Sri Lestari P. A; Sunarti Sunarti; Maria Yovita R.Pandin
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 3 (2024): Juli : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i3.2831

Abstract

This study explores the impact of green economy implementation on revenue generation in the renewable energy sector in Indonesia, with a focus on PT Pertamina Geothernal Energy Tbk. Regression analysis shows that total electricity equivalent production has a significant effect on increasing the company's net profit, while government investment does not show a significant effect. These results suggest that increasing renewable energy production is one of the key factors in increasing revenue in this sector. The study also identified strategies to maximize the economic and environmental benefits of the transition to clean energy. These strategies include regulatory and policy reforms, effective management of public investment, and development of people- and environment-oriented policies. Implementing a green economy in Indonesia's renewable energy sector has the potential to increase revenues, promote sustainable economic growth, and preserve the environment.
METODE BALANCED SCORECARD (BSC) SEBAGAI ALAT PENGUKURAN KINERJA PERUSAHAAN PADA PT UNILEVER INDONESIA TBK Novelia Ananda; Maria Yovita R.Pandin
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 2 (2023): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (144.172 KB) | DOI: 10.55606/jumia.v1i2.1026

Abstract

The Balanced Scorecard is part of the strategy-based success measurement concept. The balanced scorecard is a management tool used in measuring company performance with four perspectives, namely a financial perspective, a customer perspective, an internal business process perspective, and a growth and learning perspective. The article aims to see how PT Unilever Indonesia Tbk's performance is measured using the balanced scorecard method. This article is qualitative in nature and the data used is secondary data in the form of PT Unilever Indonesia's financial statements for the period 2018 - 2021. The results of this article can be concluded that the company's performance in the period 2018 - 2021 when compared to 2019 and 2020 got quite good results compared to with 2021 which got less good results. So it can be said that performance measurement can use the balanced scorecard as a tool to measure company performance as a whole.
Pengaruh Kenaikan Cukai Rokok Terhadap Kinerja Perusahaan dan Resistance Finance : Studi Kasus PT Gudang Garam Riska Septi Ariani; Fernianda Wahyu Ramadanthy; Hanum Cheffi Ambarwati; Maria Yovita R.Pandin
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 7 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i7.1805

Abstract

Tujuan penelitian ini untuk mengetahui bagaimana kenaikan tarif pajak (cukai) rokok mempengaruhi kinerja perusahaan dan Resistance Finance yang berfokus pada salah satu perusahaan rokok PT Gudang Garam. Metode Analisa yang digunakan yaitu metode kuantitatif dengan analisis regresi linear. Data sekunder yang diperoleh dari laporan tahunan keuangan perusahaan yang ada di Bursa Efek Indonesia periode 2020-2023. Hasil dari penelitian menunjukkan bahwa kenaikan tarif pajak (cukai) rokok sangat berpengaruh signifikan terhadap kinerja perusahaan dan Resistance Finance PT. Gudang Garam. Oleh karena itu, perusahaan rokok harus mempertimbangkan strategi bisnis yang lebih efektif dalam menghadapi kenaikan tarif cukai.
Co-Authors Alinda Dwi Jofanka Amelia Wardatus Rizki Angelina Wijaya Tan Anisa Lailatul Nikmah Avita Anggraeni Ayu Asari Berliana Indah Kusumaningrum Diana Indah Sri Lestari P. A Divil Hikma Dwi Yanti Dyah Ayu Pramesti Elfalina Magymai Farah Estianingtyas Fauziyah Fadhilah Fernianda Wahyu Ramadanthy Fiqri Najmuddien Hanum Cheffi Ambarwati Hasna Khalisha Putri Joanne Intania Rut Simunapendi Josephine Elliska Dinata Lufvi Selvia Febriati Marcella Aullia J Marcella Aullia Jayadi Marcella Trianita Abur Nanik Dwi Siswati Nathalie Elshaday Betrix Ambouw Naula Chantika Putri F Nesa Mia Kassandra Nevanda Julya Rizki Novelia Ananda Novia Paramida Noviana Ramadhani Nurfadilah Nurfadilah Nurul Laily Putu Rena Suci Novalita Reginata Saharany Kustanti Riska Septi Ariani Rista Intan Pertama Sari Rizka Maya Shova Rosaria Rudeng Rulis Setyowati Shirky Kharisma Fitri Hasnita Shofiatus Sa’diyah Sinta Dewi Sukma Asri Sunarti Sunarti Tanya Tata Putri Srikandi Trenda Indri Ardianti Uhti Noer Choliza Safitri Vika Triya Wahyuni Vivi Ade Rivani Yuli Meliana Yunita Budi A M Zaschia Flanivolya Matulessy