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All Journal Jurnal Penelitian Ekonomi Manajemen dan Bisnis Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Akuntansi: Jurnal Riset Ilmu Akuntansi
Karina Sekar Rachmadanti
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Kinerja Keuangan Terhadap Pelaporan Terintegrasi : Studi Kasus di Perusahaan Pertambangan Yang Terdaftar Di BEI Afi Masruroh; Karina Sekar Rachmadanti; Nindya Cahya Puspita; 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.v3i2.2001

Abstract

This study aims to evaluate the influence of financial performance on integrated reporting in the Indonesian mining sector listed on the Indonesia Stock Exchange (BEI). The study employs a case study approach to examine selected mining companies. Data is gathered from detailed financial statements and integrated reports owned by the companies during the period of 2020-2022. The analysis results indicate that integrated reporting positively contributes to the companies' financial achievements.
Pengaruh Penerapan Green Accounting Terhadap Profitabilitas Pada Perusahaan (Studi kasus pada Perusahaan Indofood) Charisma Bayu Ramadhan; Karina Sekar Rachmadanti; Rr Adzkia Larasati; 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.v2i3.1956

Abstract

Tujuan dari penelitian ini untuk menganalisis pengaruh penerapan green accounting terhadap profitabilitas pada perusahaan dengan menggunakan studi kasus pada Perusahaan Indofood. Green accounting merupakan metode akuntansi yang mempertimbangkan dampak lingkungan dari kegiatan perusahaan dalam pengambilan keputusan bisnis. Studi ini menerapkan pendekatan kuantitatif dengan memanfaatkan informasi yang sudah tersedia sebagai data sekunder dari laporan keuangan Perusahaan Indofood pada periode 2019-2022. Data Analisis dilakukan melalui prosedur pengujian hipotesis. Temuan dari studi tersebut menyimpulkan bahwa penerapan green accounting memiliki pengaruh buruk dan tidak signifikan terhadap profitabilitas pada Perusahaan Indofood. Dengan demikian, penelitian ini memberikan kontribusi penting bagi manajemen perusahaan tetap mempertimbangkan faktor lingkungan dalam pengambilan keputusan bisnis yang berdampak di masa mendatang.
Pengaruh Manajemen Hutang, Piutang, Persediaan, terhadap Profitabilitas dengan Arus Kas sebagai Variabel Intervening Pada Perusahaan Sektor Kesehatan yang terdaftar BEI Karina Sekar Rachmadanti; Slamet Riyadi
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 3 No. 1 (2025): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v3i1.1230

Abstract

This Research Has The Purpose Of Analyzing The Effect Of Debt Management, Receivables Management, And Inventory Management On Company Profitability With Cash Flow As An Intervening Variable. The Techniques Applied Include Quantitative Descriptive Research Design, With Statistics Taken Through The Annual Reports Of Health Sub-Sector Companies Listed On The Stock Exchange! Indonesia During The Period Of 2019 To 2022. The Research Population Consists Of 12 Companies, With Samples Obtained By The Purposive Sampling Method, So That 5 Companies Are Obtained For The Object Of The Research. The Research Results State That Inventory Management Has A Significant Influence On Profitability, While Debt Management And Receivables Management Do Not Show A Significant Influence On Profitability Or Cash Flow. In Addition, Cash Flow Does Not Work As A Significant Intervening Variable In The Relationship Between Debt, Receivable, And Inventory Management On Profitability. This Finding Indicates That Efficient Inventory Management Can Improve Cash Flow And, In Turn, Contribute To The Company's Profitability. However, Less-Off Debt And Receivable Management Can Hinder The Company's Profit Potential. This Research Provides Important Implications For Company Management In The Health Sub-Sector To Focus More On Inventory And Cash Flow Management To Improve Financial Performance. In Addition, The Results Of This Research Also Show The Need For A More Holistic Strategy In Financial Management, Which Does Not Only Focus On One Aspect, But Also Integrates Debt, Receivable, And Inventory Management Effectively. Thus, Companies Can Achieve Better And Sustainable Profitability In The Future.
Pengaruh Kinerja Keuangan Terhadap Pelaporan Terintegrasi : Studi Kasus di Perusahaan Pertambangan Yang Terdaftar Di BEI Afi Masruroh; Karina Sekar Rachmadanti; Nindya Cahya Puspita; 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.v3i2.2001

Abstract

This study aims to evaluate the influence of financial performance on integrated reporting in the Indonesian mining sector listed on the Indonesia Stock Exchange (BEI). The study employs a case study approach to examine selected mining companies. Data is gathered from detailed financial statements and integrated reports owned by the companies during the period of 2020-2022. The analysis results indicate that integrated reporting positively contributes to the companies' financial achievements.
Co-Authors Afi Masruroh Charisma Bayu Ramadhan Maria Yovita R. Pandin Nindya Cahya Puspita Rr Adzkia Larasati Slamet Riyadi