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All Journal Jurnal Manajemen Terapan dan Keuangan KOLEGIAL : Jurnal Manajemen, Bisnis, dan Akuntansi Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah JURNAL PENDIDIKAN TAMBUSAI Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan GANEC SWARA BISEI: Jurnal Bisnis dan Ekonomi Islam Akubis: Jurnal Akuntansi dan Bisnis Jurnal Revenue : Jurnal Ilmiah Akuntansi INVEST : Jurnal Inovasi Bisnis dan Akuntansi Jurnal Manajemen Bisnis dan Keuangan Equity: Jurnal Akuntansi Jurnal Ilmiah Wahana Pendidikan Jurnal Ekonomi dan Bisnis Manajemen dan Bisnis Golden Ratio of Finance Management Jurnal Ekonomika Dan Bisnis Balance : Jurnal Akuntansi dan Manajemen Jurnal Ilmiah Ekonomi, Manajemen dan Syariah Business and Investment Review Journal of Business Management and Economic Development Jurnal Sistem Informasi dan Manajemen Jurnal Ekonomi, Manajemen, Akuntansi
Pandin, Maria Yovita R.
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Likuiditas, Pengelolaan Arus Kas, dan Investasi dalam Surat Berharga terhadap Stabilitas Keuangan Perusahaan Indrayanti, Tyas; Agustina, Dian Pramesti; Fauziah, Isnani Evita; Wardani, Widya Kusuma; Pandin, Maria Yovita R.
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 4 (2025): Juli-Agustus
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v5i4.3114

Abstract

This study aims to analyze the effect of liquidity, cash flow management, and investment in securities on the financial stability of digital technology sector companies in Indonesia in the period 2021–2024. A quantitative approach with a panel data regression analysis technique is used as a method. A total of eight companies became the sample of the study. The companies were selected using a purposive sampling technique. According to the results of the study, the company's financial stability is very positively and significantly influenced by liquidity. Cash flow management and investment in securities, meanwhile, did not show any significant influence. Companies need to focus on efforts to strengthen liquidity to maintain financial stability based on the indications of these findings, especially amidst global economic uncertainty. This study is expected to be a reference for academics and company management in developing more effective financial strategies in the digital technology sector.
Dampak Strategi Manajemen Kas, Diversifikasi Portofolio, dan Volatilitas Suku Bunga Terhadap Keputusan Investasi Surat Berharga Bandiah, Andini Putri; Mahesa, Mahesa; Irsyani, Faiqotun Nikmah; Zoe, Hana Putri; Pandin, Maria Yovita R.
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.847

Abstract

Penelitian ini bertujuan untuk mengevaluasi sejauh mana strategi manajemen kas, diversifikasi portofolio, dan volatilitas suku bunga terhadap keputusan investasi surat berharga, terutama perusahaan agro pangan yang tercantum di Bursa Efek Indonesia selama rentang waktu 2021-2024. Keputusan untuk berinvestasi merupakan elemen kunci dalam pengelolaan keuangan karena berkaitan dengan penentuan alokasi dana jangka panjang yang dapat memengaruhi nilai perusahaan secara keseluruhan. Kami memanfaatkan data sekunder dari laporan keuangan di Bursa Efek Indonesia dan suku bunga Bank Indonesia. Metode analisis yang digunakan bersifat kuantitatif dengan tujuan menguji hubungan antar variabel. Temuan ini diharapkan dapat menjadi rujukan manajer keuangan, untuk membantu pengambilan keputusan investasi yang mempertimbangkan keseimbangan antara risiko dan potensi imbal hasil, serta memberikan wawasan strategis bagi perusahaan dalam merancang kebijakan investasi yang lebih optimal di pasar keuangan.   This study aims to evaluate the extent to which cash management strategies, portfolio diversification, and interest rate volatility affect investment decisions for securities, especially agro-food companies listed on the Indonesia Stock Exchange during the 2021-2024 period. The decision to invest is a key element in financial management because it is related to determining the allocation of long-term funds that can affect the overall value of the company. We utilize secondary data from financial reports on the Indonesia Stock Exchange and Bank Indonesia interest rates. The analysis method used is quantitative with the aim of testing the relationship between variables. These findings are expected to be a reference for financial managers, to help make investment decisions that consider the balance between risk and potential returns, and provide strategic insights for companies in designing more optimal investment policies in the financial market.
The Effect of Green Accounting on Economic Performance (Case Study of Mining and Chemical Industry Sector Companies) Pratiwi, Nadia Dwi; Ananta, Mufita Dea; Fina, Fatika Rahma; Pandin, Maria Yovita R.
Jurnal Ekonomi dan Bisnis Vol 15 No 2 (2023): JEB Vol 15 No 2 Juli 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Port Numbay Jayapura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55049/jeb.v15i2.227

Abstract

This research is motivated by the advancement of science, especially in the field of technology which is very fast, along with competition in the increasingly tight industrial sector where companies have used sophisticated and modern equipment in carrying out their production activities. Research was conducted to examine the effect of Green Accounting on Economic Performance. The quantitative approach method used uses simple linear regression analysis data processing. Return On Assets (ROA) is used for measurement of research variables. The companies as samples for this study were 7 companies in the mining industry sector and the chemical industry sector listed on the IDX for the 2017-2021 period. The results showed that the Green Accounting variable had no positive effect on Economic Performance, as tested through the T-test.
Corporate Social Responsibility, Employee Welfare and Social Return on Investment Pranata, Natasha Anjanette; Batuwael, Marcelia Adriana; Mahmud, M. Riza; Handoko, Steven Nathanael; Wicaksono, Septia; Pandin, Maria Yovita R.
Equity: Jurnal Akuntansi Vol. 6 No. 1: September 2025
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v6i1.644

Abstract

Corporate Social Responsibility (CSR) has become a major focus in the business world, as companies are not only required to achieve profits, but also contribute socially to society and the environment. This study aims to analyze the relationship between CSR implementation and community welfare on Social Return On Investment (SROI) with the case of PT Astra International Tbk during the 2020-2024 period. This research method uses a quantitative approach that utilizes secondary data from the company's sustainability report, while the data analysis is carried out with the help of SPSS. The research findings show that CSR and employee welfare partially or simultaneously have no significant influence on SROI. The study suggests that future research should increase the amount of data, determine other relevant variables, and handle multicollinearity to get more precise results.
Pengaruh Persepsi, Pengetahuan Dan Motivasi Mahasiswa Akuntansi Pada Minat Berkarir Di Bidang Perpajakan (Survey Pada Mahasiswa Universitas 17 Agustus 1945 Surabaya. Dr. Soetomo Dan Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya Abur, Matcella Trianita; Pandin, Maria Yovita R.
Jurnal Ilmiah Wahana Pendidikan Vol 11 No 9.A (2025): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pandangan, pemahaman, dan keinginan mahasiswa akuntansi untuk bekerja di bidang perpajakan sebagai sebuah profesi menjadi fokus penelitian ini. Mahasiswa jurusan akuntansi dari Universitas 17 Agustus 1945, Fakultas Ekonomi Indonesia dan Sekolah Tinggi Ilmu Ekonomi Indonesia Dr. Soetomo semuanya berpartisipasi dalam penelitian ini, yang dilakukan di Surabaya. Survei yang dikirimkan kepada masyarakat umum dan mahasiswa di ketiga kampus tersebut menjadi sumber informasi utama untuk penelitian ini. Survei tersebut secara khusus menargetkan mahasiswa jurusan akuntansi yang telah mengambil kelas perpajakan sejak angkatan 2021. Temuan dari analisis statistik ini menunjukkan bahwa data terdistribusi normal, tidak menunjukkan tanda-tanda heteroskedastisitas, dan bebas dari multikolinearitas. Temuan penelitian menunjukkan bahwa persepsi, pengetahuan, dan motivasi, baik secara terpisah maupun kolektif, memberikan dampak memiliki efek positif dan substansial terhadap aspirasi lulusan akuntansi untuk perpajakan sebagai sebuah profesi. Universitas 17 Agustus 1945 Surabaya, Dr. Soetomo, dan Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya.
Analisis Hubungan antara Green Accounting, Efisiensi Sumber Daya, dan Pelaporan Keberlanjutan dalam Sustainability Management Accounting pada PT. Pertamina dari Tahun 2014-2023 Sabrina, Celine Amanda Sarifatul; Salih, Lea Berlian a Jeni; Sari, Nur Fitroten Dian; Sihaloho, Yolanda Maghdalena; Pandin, Maria Yovita R.
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 6: September 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i6.12105

Abstract

Penelitian ini menganalisis hubungan antara Green Accounting, Efisiensi Sumber Daya, dan Pelaporan Keberlanjutan terhadap Sustainability Management Accounting (SMA) pada PT. Pertamina periode 2014-2023. Menggunakan pendekatan kuantitatif dengan analisis PLS-SEM, data sekunder dikumpulkan dari laporan keberlanjutan tahunan perusahaan. Hasil riset menghasilkan bahwa Green Accounting berpengaruh positif dan signifikan terhadap SMA (koefisien 0,074, p-value 0,009), mengindikasikan bahwa praktik akuntansi lingkungan meningkatkan pengelolaan akuntansi berkelanjutan. Sebaliknya, Efisiensi Sumber Daya berpengaruh negatif dan signifikan (koefisien -0,336, p-value 0,002), menunjukkan bahwa upaya efisiensi tanpa pendekatan holistik dapat merugikan keberlanjutan. Pelaporan Keberlanjutan tidak berpengaruh signifikan (p-value 0,849), mengindikasikan bahwa laporan keberlanjutan belum dimanfaatkan optimal sebagai alat manajerial. Temuan ini memberikan wawasan bagi PT. Pertamina untuk mengoptimalkan praktik SMA dengan memperkuat Green Accounting dan mengintegrasikan efisiensi dengan prinsip keberlanjutan.
Peran Anuitas, Nilai Sekarang Bersih (NPV), dan Internal Rate of Return (IRR) dalam Evaluasi Investasi Nurfadila, Alif Fa'is; Corry, Julyana Fahreeta; Solehah, Aim Matus Noer; Kurniasari, Diva; Pandin, Maria Yovita R.
Jurnal Manajemen Bisnis dan Keuangan Vol 6 No 2 (2025): Oktober 2025
Publisher : https://jurnal.binamandiri.ac.id/

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51805/jmbk.v6i2.363

Abstract

Investment evaluation is a crucial component in the strategic decision-making process of companies, particularly amid fluctuating and uncertain economic conditions. This study aims to analyze the role of the Annuity, Net Present Value (NPV), and Internal Rate of Return (IRR) methods in assessing investment feasibility among companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. The research employs a quantitative approach with a descriptive-analytical method. The sample consists of 13 public companies selected through purposive sampling. Data were collected from annual financial reports and processed using SPSS version 27. The results indicate that companies in the banking and telecommunications sectors exhibit relatively stable cash flows and generate consistent Annuity values. Several firms, such as PT Indosat, PT Astra, and PT Bank Mandiri, recorded high positive NPV and IRR values, reflecting strong investment feasibility. In contrast, PT Gudang Garam and PT Semen Indonesia showed negative NPV and IRR values, suggesting potential investment loss risks. However, regression and correlation statistical tests revealed no significant relationship among the Annuity, NPV, and IRR methods. These findings indicate that each method provides a distinct perspective in evaluating investment performance and does not directly influence one another. Although the relationships among the three methods are not statistically significant, their simultaneous application remains essential, as they complement each other. This multidimensional approach is crucial for offering a more comprehensive understanding and supporting more accurate, rational, and strategic investment decisions amid market uncertainty.
Co-Authors Abur, Matcella Trianita Agustina, Dian Pramesti Amelia, Nurusyifa Ananta, Mufita Dea Asri, Sukma Azizah, Elok Tri Nur Bandiah, Andini Putri Batuwael, Marcelia Adriana Corry, Julyana Fahreeta Fadila, Baity Nur Fatwa, Muhammad Nabil Fauziah, Isnani Evita ferreira, Paulino da costa Fina, Fatika Rahma Gloria, Angelica Cristy Handoko, Steven Nathanael HATUMENA, GRACE LORDITA Hayon, Yulita Alfonsia Hermawan, Arfindo Indrayanti, Tyas Irsyani, Faiqotun Nikmah Islami, Yuliana Indira Jannah, Maufirotul K, Gabrielle Michaela Kurnia Putri, Pradita Andina Kurniasari, Diva Kurniawati, Aprilia Tri Kusnul Kotimah, Kusnul Magdarina, Melinda Maharani, Dorifahtu Afirstantian Mahesa, Mahesa Mahmud, M. Riza Missel, Rheinata Audreyna Mukti, Chandra Fitriyani Crisna N, Aginsha Caurel NATALIA, YOHANA FRANSISKA Nurfadila, Alif Fa'is P, Maftuhin Agung Paramida, Novia Pranata, Natasha Anjanette Pratiwi, Nadia Dwi Prewati, Puri Handayani Sura Putri, Nanda Karisma Rahayu, Putri Ramadhan, Charisma Bayu Ramadhani, Noviana Ramadhanti, Nouva Ayu Rasyid, Mochamad Nuruddin Rochmah, Annisa Nur Sabrina, Celine Amanda Sarifatul Salih , Lea Berliana Jeni Salih, Lea Berlian a Jeni Salma, Mustika Auliya Salsabela, Dania Santika, Nilam Sari, Nur Fitroten Dian Sholikudin, Mukhamad Sihaloho, Yolanda Maghdalena SITI NURUL HIDAYATI Solehah, Aim Matus Noer Solehsi, Devi Alita Soraya, Bunga Sudarynianto NS Sunarti Wardana, Muhammad Indra Wardani, Widya Kusuma Wicaksono, Septia Yunari, Syahna Shinta Yuwandono, Rr Jihan Faadhilah Zoe, Hana Putri