Claim Missing Document
Check
Articles

Found 4 Documents
Search

Penerapan Green Economy Dalam Upaya Pencegahan Kerusakan Lingkungan Pada PT MHE Demag Indonesia Zufi Yustika Magitasiwi; Zahra Febriana Taufiq; Soputan, Sylvia Setyani; Maria Yovita R. Pandin
JURNAL RISET MANAJEMEN DAN EKONOMI (JRIME) Vol. 2 No. 3 (2024): Juli : JURNAL RISET MANAJEMEN DAN EKONOMI (JRIME)
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrime-itb.v2i3.1906

Abstract

This research was conducted at PT MHE Demag Indonesia in the city of Surabaya to determine the application of green economy in efforts to prevent environmental damage at PT MHE Demag Indonesia. This research uses qualitative methods obtained by taking primary data and secondary data through observation, interviews and documentation. The results of this research show that PT MHE Demag Indonesia has implemented the provisions of the Republic of Indonesia Government Regulation No. 22 of 2021 and carried out its environmental obligations through social activities around the company environment.
The Impact Of Convergence Of International Accounting Standards (IFRS) On The Quality Of Financial Reports: Meta-Analysis Zufi Yustika Magitasiwi; Anindya Frysa Irsyadi; Hwihanus Hwihanus
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 2 No. 3 (2024): Juli : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/wawasan.v2i3.2265

Abstract

This research uses qualitative meta-analysis to examine the impact of implementing International Financial Reporting Standards (IFRS) on the financial quality of companies. This meta-analysis examines 6 empirical studies that examine the relationship between IFRS and financial reporting quality. The meta-analysis results show that the implementation of IFRS has a significantly improves the quality of financial reporting, promoting transparency, accountability and better decision making.
Analisis Fundamental Makro, Struktur Modal Terhadap Nilai Perusahaan Dengan Arus Kas, Kinerja Keuangan, Karakteristik Perusahaan Sebagai Variabel Intervening Studi Kasus : Pada Perusahaan Tambang Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2019-2023 Hwihanus Hwihanus; Zufi Yustika Magitasiwi
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 2 No. 3 (2024): Juli : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/wawasan.v2i3.2266

Abstract

This research aims to determine the results of Macro Fundamental Analysis, Capital Structure on Company Value with Cash Flow, Financial Performance, Company Characteristics as Intervening Variables in mining companies. This research uses quantitative methods with secondary data originating from the financial reports of companies listed on the IDX which are then tested using SmartPLS software. The results of this research show that what has a relationship between variables in Macro Fundamental Analysis, Capital Structure on Company Value with Cash Flow, Financial Performance, Company Characteristics as Intervening Variables is macro fundamentals with financial performance, company characteristics with financial performance and company value, and performance finances with company value.
PENGARUH DIREKSI WANITA TERHADAP MANAJEMEN LABA Zufi Yustika Magitasiwi; Fernianda Wahyu Ramadanthy; Siti Ambar Mukti Puji Lestari; Dita Gerry Yulianto; Josephine Elliska Dinata
Jurnal Media Akademik (JMA) Vol. 1 No. 1 (2023): JURNAL MEDIA AKADEMIK
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/JMA/v1i1.14

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana pengaruh direksi wanita terhadap manajemen laba. konsep manajemen laba yang dimodifikasi dari model Jones, yang diukur menggunakan proksi accrual discretionary. Pengaruh wanita yang cenderung konservatif dalam melaporkan keuntungan dibandingkan dengan pria Oleh karena itu, penelitian ini melihat bagaimana kehadiran direksi wanita berkontribusi pada pengurangan praktik manajemen laba. Jumlah direktur wanita, persentase direktur wanita, dan rasio keahlian menunjukkan kehadiran direktur wanita. Peneliti menggunakan metode purposive sampling untuk mengumpulkan data dari perusahaan manufajtur Indonesia. Hasil penelitian menunjukkan bahwa jumlah direksi wanita memiliki pengaruh yang signifikan terhadap manajemen laba. Penelitian ini melihat enam variabel kontrol: board independence, audit quality, blockholders ownership, leverage dan return on equity. Salah satu variabel kontrol yang terbukti secara empiris berdampak positif pada manajemen laba adalah return on equity. Secara praktis, kehadiran direksi wanita dapat menguntungkan perusahaan.