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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 Jurnal Review Pendidikan dan Pengajaran (JRPP) BISEI: Jurnal Bisnis dan Ekonomi Islam Akubis: Jurnal Akuntansi dan Bisnis Jurnal Ilmiah Akuntansi Kesatuan 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 Jurnal Ekonomi dan Bisnis Manajemen dan Bisnis Golden Ratio of Finance Management JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS Jurnal Ekonomika Dan Bisnis KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi MES Management Journal Journal of Artificial Intelligence and Digital Business Indonesian Research Journal on Education Jurnal Ilmiah Ekonomi, Manajemen dan Syariah Innovative: Journal Of Social Science Research Business and Investment Review Journal of Business Management and Economic Development IIJSE Jurnal Sistem Informasi dan Manajemen International Journal of Economic, Finance and Business Statistics (IJEFBS) VISA: Journal of Vision and Ideas El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Ekonomi, Manajemen, Akuntansi
Pandin, Maria Yovita R.
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Public Health Social Sciences Other

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The Effect of Green Accounting on Financial Resilience in Facing Climate Change Risks Ridayati, Salija; Setyowati, Rulis; Pandin, Maria Yovita R.
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 6 (2024): JIAKES Edisi Desember 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

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

Abstract

This study aims to analyze the financial resilience of banking companies in facing climate change risks through the implementation of green accounting in the 2022-2023 period. The increasing risk of climate change affects the financial sector, including banking, which needs to adapt to maintain financial stability. Green accounting as an accounting approach that considers environmental aspects in financial reporting is expected to be a solution to increase corporate resilience in facing climate change risks. This study uses quantitative methods and secondary data analysis from the annual reports of banking companies that have implemented green accounting. The study population includes 46 banking companies listed on the IDX for the 2022–2023 period. The sample was selected using purposive sampling, consisting of Bank BCA, Bank BRI, and Bank BNI, based on certain criteria. The results of the study show that the implementation of green accounting contributes positively to corporate financial resilience, especially in terms of climate risk mitigation and improving corporate reputation. This study contributes to providing empirical evidence on the effectiveness of green accounting as a strategic tool in corporate financial planning, which supports banks in responding to climate change challenges more effectively in the future.
Pengaruh Praktik Akuntansi Karbon dan Efisiensi Energi Terhadap Keberlanjutan Bisnis (Studi pada PT Bumi Resources di BEI Periode 2019-2022) Ramadhan, Charisma Bayu; Meliana, Yuli; Ainun Jariyah, Dara Shafa; Pandin, Maria Yovita R.
Innovative: Journal Of Social Science Research Vol. 4 No. 3 (2024): Innovative: Journal Of Social Science Research (Special Issue)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i3.12354

Abstract

Penelitian ini bertujuan untuk mengeksplorasi pengaruh praktik akuntansi karbon terhadap keberlanjutan bisnis dalam konteks perusahaan sektor energi PT. Bumi Resources. Penelitian ini menggunakan metode kuantitatif dengan teknik pengumpulan data sekunder yang diambil dari laporan keuangan serta laporan keberlanjutan perusahaan Bumi Resources pada periode 2019-2022. Hasil penelitian menunjukan bahwa praktik akuntansi karbon dan efisiensi energi berkontribusi terhadap keberlanjutan bisnis.
Analisis Bibliometrik Penelitian Pinjaman Online: Tren, Tema, dan Kontribusi Ilmiah Dari 2019 Hingga 2023 Fitrianti, Dwi; Wahyuni, Titin; Amelia, Azarine Nahdah; Octavia, Winda Dwi; Riyadi, Slamet; Pandin, Maria Yovita R.
VISA: Journal of Vision and Ideas Vol. 4 No. 3 (2024): VISA: Journal of Vision and Ideas
Publisher : IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/visa.v4i3.3627

Abstract

The aim of this study is to analyze the research topics of online lending along with the trends, themes and contributions used. The output of this study is to find other topics that can be used as research variables in the future. The research method used is a literature review using bibliometric analysis extraction through the Publish or Perish application with the Google Scholar database. After narrowing down the research results to journal articles specifically on online lending, 122 articles were obtained from 200 initial search results.The research results were then compiled through the Mendeley application and visualized through the VOSviewer application to see research trends.The results showed that the classification of online lending topics was divided into four clusters centered on fintech lending, p2p lending, consumer protection and pandemic. This research is limited by the lack of diversity in the research topics examined and the software used.
Meta Analysis: Impact of Just in Time Implementation on Cost Efficiency and Profit Urohman, Taufiq; Suryana, Alvian Jihad; Pandin, Maria Yovita R.
International Journal of Economic, Finance and Business Statistics Vol. 1 No. 2 (2023): Desember 2023
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijefbs.v1i2.1107

Abstract

Excessive inventory results in losses for the industry due to capital being held back, increased storage costs, incurring tax and inventory insurance costs, the risk of falling prices and quality, and giving rise to the potential for damage and theft. Inventory shortages can also cause losses because they can disrupt the production process. This research identified and analyzed 20 journals related to the implementation and impact of just in time implementation. Implementing just in time can reduce inventory costs, increase time efficiency and production costs so that producers can focus more on quality and increase company profits. The implementation of just in time is accompanied by an increase in other higher costs, this can be caused by constraints in the supply chain and the risk of uncertain demand.
Pengaruh NPM, ROA, ROE Terhadap Ketahanan Keuangan Dalam Masa Krisis Ekonomi Pada PT. Garuda Indonesia Batuwael, Marcelia Adriana; Soraya, Bunga; Rasyid, Mochamad Nuruddin; Pandin, Maria Yovita R.
Bisei : Jurnal Bisnis dan Ekonomi Islam Vol 9 No 2 (2024): Desember 2024
Publisher : Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/bisei.v9i2.6584

Abstract

Tujuan penelitian ini adalah membahas dan menyelidiki bagaimana ketahanan keuangan PT Garuda Indonesia dipengaruhi oleh Net Profit Margin, Return on Equity, dan Return on Assets selama masa krisis ekonomi. Laporan keuangan PT Garuda Indonesia tahun 2018 -2023 dijadikan sebagai sampel penelitian ini. Digunakan metode regresi linier berganda untuk pengujian hipotesis. Uji ini dilaksanakan secara parsial dan simultan. Berdasarkan temuan penelitian, ketahanan keuangan PT Garuda Indonesia dipengaruhi secara signifikan oleh ROA dan ROE, sedangkan NPM tidak berpengaruh signifikan terhadap ketahanan keuangan
The impact of improving environmental performance and implementing environmental cost allocation on company profitability Pradhani, Tri Buana Wira; Shabana, Muhammad Ainul; Pandin, Maria Yovita R.
Jurnal Ekonomi Vol. 13 No. 01 (2024): Jurnal Ekonomi, Edition January - March 2024
Publisher : SEAN Institute

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

Abstract

Companies generally experience a business cycle, starting from the pioneering, growth, mature and decline stages. The company always maximizes performance and maintains company performance so that it can continue to compete with competitors and achieve optimal profits. In maintaining a company's financial performance, many factors must be considered, one of which is environmental factors. This research aims to discuss further the impact of improving environmental performance and implementing environmental cost allocation on company profitability, using the meta-analysis method. The data source used is secondary data, namely data obtained from previous research. The results show that almost all improvements in environmental performance and the use of environmental cost have an impact on company profitability.
PENGARUH EKONOMI DIGITAL DAN PEMASARAN DIGITAL TERHADAP TINGKAT PENDAPATAN UMKM DI KOTA SURABAYA ’Aini, Nabilah Qurrotul; Pramesti , Nurmala Galuh; Damayanti, Ruri Istia; Pandin, Maria Yovita R.
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 3 (2024): Volume 7 No 3 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i3.29339

Abstract

Era modern yang biasa disebut revolusi industri 4.0 atau 5.0 dipenuhi dengan teknologi maju dan konektivitas internet tanpa batas, hal tersebut berdampak pada ekonomi dan pemasaran berlandaskan digital terhadap Usaha Mikro, Kecil, dan Menengah (UMKM). Dalam sektor ekonomi digital, para pelaku UMKM memiliki potensi transformasi yang besar dengan menjelajahi dan memanfaatkan digital untuk meningkatkan efisiensi operasional mereka. Penelitian ini bertujuan untuk mengetahui pengaruh ekonomi digital dan pemasaran digital terhadap tingkat pendapatan UMUM di Kota Surabaya. Jumlah responden dalam penelitian ini adalah 220 orang responden, yang merupakan pelaku UMKM di Kota Surabaya bagian utara. Penelitian ini menggunakan data primer yang diperoleh secara langsung dari responden menggunakan metode kuesioner/angket. Teknik analisis data pada penelitian ini menggunakan model regresi linear berganda. Hasil penelitian ini menunjukkan secara parsial bahwa ekonomi digital dan pemasaran digital berpengaruh terhadap pendapatan UMKM di Kota Surabaya, selain itu ekonomi digital dan pemasaran digital juga berpengaruh secara simultan terhadap pendaptan UMKM di Kota Surabaya.
PENGARUH GREEN ECONOMY TERHADAP PENDAPATAN DOMESTIK BRUTO DAN PENDAPATAN PER KAPITA TAHUN 2018-2022 Amelia, Nurusyifa; Azizah, Titin Nur; Evitasari, Putri Ayu; Pandin, Maria Yovita R.
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 3 (2024): Volume 7 No 3 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i3.30333

Abstract

Perkembangan ekonomi berkelanjutan telah menjadi fokus utama bagi banyak negara dalam upaya untuk mengurangi pengaruh negatif terhadap lingkungan dan meningkatkan kesejahteraan sosial. Penelitian ini memiliki tujuan yaitu untuk menganalisis pengaruh Green Economy terhadap Pendapatan Per Kapita dan Pendapatan Domestik Bruto (PDB). Studi literatur dilakukan untuk mengumpulkan pemahaman yang mendalam tentang hubungan antara Green Economy dengan Penadapatan Domestik Bruto, dan Pendapatan Per Kapita. Hasil analisis literatur menunjukkan bahwa penerapan prinsip-prinsip Green Economy dapat mempunyai pengaruh yang negative signifikan pada pertumbuhan ekonomi suatu negara. Pendekatan ekonomi yang berkelanjutan mendorong inovasi teknologi hijau, investasi dalam sumber daya alam yang terbarukan, dan promosi praktik bisnis yang ramah lingkungan. Penelitian ini menggunakan suatu metode analisis penerapan green economy yang mempengaruhi pertumbuhan pendapatan. Dalam penelitian yang dilakukan oleh ini, peneliti menggunakan metode analisis kuantitatif. Data yang dikumpulkan peneliti adalah sejak tahun 2018 sampai dengan tahun 2022 (5 tahun) dengan menggunakan Smart-PLS sebagai teknik analisis data penelitiannya. Studi tersebut menyimpulkan bahwa penerapan ekonomi hijau berpotensi meningkatkan pendapatan per kapita dan pendapatan domestik bruto dalam rentan waktu yang lama, sambil mempromosikan pembangunan yang berkelanjutan dan melindungi lingkungan hidup untuk generasi mendatang.
ANALISIS SENTIMEN PASAR DAN DAMPAKNYA TERHADAP HARGA CRYPTOCURRENCY DALAM INVESTASI SPEKULATIF Hesti Ning Tyas; Wulandari, Amalia Devi; Pandin, Maria Yovita R.
Jurnal Review Pendidikan dan Pengajaran Vol. 8 No. 1 (2025): Volume 8 No. 1 Tahun 2025
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v8i1.36848

Abstract

Penelitian ini berjudul “Analisis Sentimen Pasar dan Dampaknya terhadap Harga Cryptocurrency dalam Investasi Spekulatif” bertujuan untuk memahami bagaimana sentimen pasar mempengaruhi harga cryptocurrency dan bagaimana investor dapat memanfaatkan analisis ini untuk mengelola risiko dalam investasi spekulatif. Cryptocurrency, sebagai aset digital yang sangat volatile, menarik perhatian investor yang berusaha meraih keuntungan dari fluktuasi harga jangka pendek. Penelitian ini menekankan bahwa sentimen pasar, yang mencerminkan persepsi dan emosi pelaku pasar, memainkan peran penting dalam pergerakan harga cryptocurrency. Melalui pendekatan kualitatif dengan metode fenomenologi, penelitian ini menganalisis faktor-faktor yang membentuk sentimen pasar, termasuk pengaruh berita global, kebijakan pemerintah, serta interaksi di media sosial. Hasil penelitian menunjukkan bahwa sentimen pasar dapat diprediksi melalui analisis media sosial dan forum diskusi, dan perubahan mendadak dalam sentimen dapat menyebabkan volatilitas harga yang signifikan. Penelitian ini menyimpulkan bahwa pemahaman mendalam tentang sentimen pasar dapat memberikan panduan bagi investor dalam menghadapi tantangan investasi di pasar cryptocurrency yang terus berkembang.
Analisis Bibliometrik Tentang Perkembangan Penelitian Debt Covenant Nugroho, Ario Bagus; Ermayanti, Dian; Ervina, Ervina; Putra, Rakmat Dwi Anugrah; Riyadi, Slamet; Pandin, Maria Yovita R.
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i8.3505

Abstract

The amount of research done by researchers would make finding information a piece of cake, for the last 10 years (2013-2024) research about debt covenants were considered adequate for management to help fix the company’s accounting management problems. But there’s still quite a lot of things circling the debt covenant that were still untouched that could fix and could also worsen the company’s situation. This study tried to dig deep into the connections that occurred based on the previous research by using two steps which was the use of Publish or perish software to find publications data and the use of VOSviewer software to cluster and visualize those publications data. The results of this research were items of research like firm value on a yellow cluster didn’t have any connection on a blue cluster’s items of research but has connections with the red cluster which was debt covenant violation and the items of research debt contract on a green cluster. The other result was there were items of research like firm value and audit quality that were studied rarely also their average of publication years were quite new. These things could support those items of research to become the new indicators for future research on debt covenant.
Co-Authors Abur, Matcella Trianita Agustina, Dian Pramesti Ainun Jariyah, Dara Shafa Aldi, Mukhamad Fauzan Amelia, Azarine Nahdah Amelia, Nurusyifa Amiartuti Kusmaningtyas Ananta, Mufita Dea Angraini, Anggella  Asri, Sukma Azizah, Elok Tri Nur Azizah, Titin Nur Baderi, Rahmawati Nur Batuwael, Marcelia Adriana Calosa, Kristiana Greta Cindy Rahmawati Corry, Julyana Fahreeta da Costa, Francisco Da Costa, Juvenal da Silva, Jose Damayanti, Ruri Istia Divara, Sylvanda Aprilia Ermayanti, Dian Ervina Ervina Evitasari, Putri Ayu Fadila, Baity Nur Fatwa, Muhammad Nabil Fauziah, Isnani Evita ferreira, Paulino da costa Fina, Fatika Rahma Fitrianti, Dwi Gloria, Angelica Cristy Goo, Maria Alni Lau H, Dicky Satria Ananta Handoko, Steven Nathanael Hatuina, Suci Harira Sari HATUMENA, GRACE LORDITA Hayon, Yulita Alfonsia Hermawan, Arfindo Hesti Ning Tyas Indrayanti, Tyas Jannah, Maufirotul K, Gabrielle Michaela Kurnia Putri, Pradita Andina Kurniasari, Diva Kurniawati, Aprilia Tri Kusnul Kotimah, Kusnul Maharani, Dorifahtu Afirstantian Mahendra, Aditya Risky Mahmud, M. Riza Maricar, Alifiarisma Maulida, Meilani Nur Meliana, Yuli Missel, Rheinata Audreyna Mukhamad Sholikudin Mukti, Chandra Fitriyani Crisna Narulita, Friska Dhea NATALIA, YOHANA FRANSISKA Nugroho, Ario Bagus Nurfadila, Alif Fa'is Octavia, Winda Dwi P, Maftuhin Agung Paramida, Novia Pradhani, Tri Buana Wira Pramesti , Nurmala Galuh Pranata, Natasha Anjanette Pratiwi, Nadia Dwi Prewati, Puri Handayani Sura Putra, Rakmat Dwi Anugrah Putri, Nanda Karisma Rahayu, Putri Rahmawati, Septiana Rozzi Ramadhan, Charisma Bayu Ramadhani, Noviana Ramadhanti, Nouva Ayu Rasyid, Mochamad Nuruddin Ridayati, Salija Rochmah, Annisa Nur Rohman, Muhammad Iqbal Ainur Sabrina, Celine Amanda Sarifatul Salih , Lea Berliana Jeni Salih, Lea Berlian a Jeni Salma, Mustika Auliya Salsabela, Dania Santika, Nilam Sari, Nur Fitroten Dian Setyowati, Rulis Shabana, Muhammad Ainul Sihaloho, Yolanda Maghdalena SITI NURUL HIDAYATI Slamet Riyadi Solehah, Aim Matus Noer Solehsi, Devi Alita Soraya, Bunga Sudarynianto NS Sunarti Suryana, Alvian Jihad Titin Wahyuni Urohman, Taufiq Wardana, Muhammad Indra Wardani, Widya Kusuma Wibowo, Febrian Dimas J. Wicaksono, Septia Wulandari, Amalia Devi Wulandari, Ayu Lus Yunari, Syahna Shinta Yuwandono, Rr Jihan Faadhilah ’Aini, Nabilah Qurrotul