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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 REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN 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 Balance : Jurnal Akuntansi dan Manajemen MES Management Journal Business Management 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 Journal of Ekonomics, Finance, and Management Studies 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 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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Akuntansi Manajemen Lingkungan dengan Indikator Biaya Operasional pada Pengelolaan Limbah di Klinik Paradise Surabaya Maulida, Meilani Nur; Rahmawati, Cindy; Maricar, Alifiarisma; Pandin, Maria Yovita R.
Jurnal Pendidikan Tambusai Vol. 8 No. 1 (2024): April 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v8i1.12516

Abstract

Krisis lingkungan timbul dari skala minimal yang mempengaruhi beberapa ekosistem bahkan dapat menimbulkan permasalahan secara ekstrem, mengganti lanskap lingkungan. Tujuan penelitian ini untuk mendapatkan jawaban suatu perumusan masalah dan mengerti bagaimana AML diterapkan pada adanya biaya operasional, proses pengolahan limbah yang terjadi di Klinik Paradise Surabaya pastinya akan membuat biaya tersebut muncul pada laporan yang nantinya akan dikeluarkan oleh pihak klinik untuk pengolahan limbah tersebut. Teknik analisis data penelitian ini menggunakan jenis kualitatif deskriptif dengan menggunakan metode pendekatan studi kasus. Hasil penelitian didapatkan melalui proses wawancara dan proses pengolahan data yaitu triangulasi sumber data. Klinik Paradise memiliki limbah jenis medis dan limbah jenis non-medis. Klinik telah melakukan pemisahan antara limbah medis akan diproses oleh PT Ara sebagai perusahaan yang bekerja sama untuk pengendalian limbah medis, limbah non-medis yang akan ditanggulangi oleh petugas sampah. Klinik Paradise dalam penerapan AML sudah dapat dikatakan efektif, namun masih terdapat beberapa kekurangan dalam pencatatan laporan.
Pengaruh Green Economy terhadap Green Accounting pada UMKM di Desa Tambak Rejo Sidoarjo Angraini, Anggella ; Calosa, Kristiana Greta; Rahmawati, Septiana Rozzi; Pandin, Maria Yovita R.
Jurnal Pendidikan Tambusai Vol. 8 No. 2 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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Abstract

Penelitian dengan judul “Pengaruh Green Economy terhadap Green Accounting pada UMKM di Desa Tambakrejo Sidoarjo” ini memiliki tujuan untuk meningkatkan kesadaran akan kelestarian lingkungan untuk mendorong perhatian pada praktik bisnis yang ramah lingkungan utamanya pada sektor UMKM. Artikel ini bertujuan untuk menginvestigasi pengaruh Green Economy terhadap Green Accounting pada UMKM di Desa Tambakrejo, Sidoarjo. Metode kuantitatif diterapkan guna mengolah data yang diperoleh berdasarkan survei yang dilakukan terhadap sejumlah UMKM di wilayah tersebut. Penelitian ini mencakup evaluasi praktik Green Economy yang diadopsi oleh UMKM, serta pengukuran tingkat implementasi Green Accounting dalam aktivitas bisnis mereka. Hasil analisis data akan memberikan wawasan tentang sejauh mana pengaruh Green Economy dalam mendorong Green Accounting di tingkat UMKM, serta implikasi potensialnya terhadap keberlanjutan lingkungan dan kesejahteraan ekonomi di tingkat lokal. Temuan akhir dalam penelitian ini menyatakan green economy tidak berpengaruh signifikan terhadap green accounting pada UMKM di desa tambakrejo sidoarjo.
Peran GRI Standard 2021 dalam Meningkatkan Transparansi dan Akuntabilitas Laporan Keberlanjutan pada PT. Bank Mandiri Tahun 2023 Putri, Nanda Karisma; Prewati, Puri Handayani Sura; Pandin, Maria Yovita R.
Jurnal Pendidikan Tambusai Vol. 8 No. 3 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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Abstract

Penelitian ini mengkaji Peran GRI Standard 2021 dalam Meningkatkan Transparansi dan Akuntabilitas Laporan Keberlanjutan pada PT Bank Mandiri tahun 2023. Melalui penerapan GRI Standard 2021, PT Bank Mandiri bertujuan meningkatkan kualitas pelaporan keberlanjutan, yang menjadi alat penting bagi perusahaan dalam menunjukkan dampak ekonomi, sosial, dan lingkungan dari operasionalnya. Penelitian ini menggunakan metode deskriptif kualitatif dengan data sekunder yang berasal dari laporan keberlanjutan Bank Mandiri, diperoleh dari situs resmi perusahaan dan Bursa Efek Indonesia. Analisis dilakukan dengan mengevaluasi sejauh mana standar GRI tercakup dalam laporan, meliputi aspek tata kelola, kinerja sosial, serta lingkungan, termasuk pengelolaan emisi dan praktik anti-korupsi. Hasil penelitian menunjukkan bahwa penerapan GRI Standard 2021 memungkinkan Bank Mandiri menyajikan laporan yang lebih transparan dan akuntabel. Standar ini juga mendukung bank dalam menyeimbangkan tujuan profitabilitas dan tanggung jawab sosial. Kesimpulannya, penerapan GRI Standard 2021 memberikan nilai tambah bagi Bank Mandiri dengan meningkatkan kepercayaan publik dan pemangku kepentingan terhadap komitmen bank dalam keberlanjutan.
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.
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

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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.
Co-Authors Abur, Matcella Trianita Agustina, Dian Pramesti Ainun Jariyah, Dara Shafa Aldi, Mukhamad Fauzan Amelia, Azarine Nahdah Amelia, Nurusyifa Ananta, Mufita Dea Angraini, Anggella  Asri, Sukma Azizah, Elok Tri Nur Azizah, Titin Nur Baderi, Rahmawati Nur Bandiah, Andini Putri Batuwael, Marcelia Adriana Calosa, Kristiana Greta Cindy Rahmawati Corry, Julyana Fahreeta Damayanti, Ruri Istia Divara, Sylvanda Aprilia Ermayanti, Dian Ervina Ervina Evitasari, Putri Ayu Fadila, Baity Nur Farida Yulianti 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 Irsyani, Faiqotun Nikmah Islami, Yuliana Indira Izzuddin, Ahmad Qois Jannah, Maufirotul K, Gabrielle Michaela Kurnia Putri, Pradita Andina Kurniasari, Diva Kurniawati, Aprilia Tri Kusmaningtya, Amiartuti Kusnul Kotimah, Kusnul Magdarina, Melinda Maharani, Dorifahtu Afirstantian Mahesa, Mahesa Mahmud, M. Riza Maricar, Alifiarisma Maulida, Meilani Nur Meliana, Yuli Missel, Rheinata Audreyna Mukti, Chandra Fitriyani Crisna N, Aginsha Caurel Narulita, Friska Dhea NATALIA, YOHANA FRANSISKA Nugroho, Ario Bagus Nurfadila, Alif Fa'is Nurul Hasanah 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 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 Sholikudin, Mukhamad Sihaloho, Yolanda Maghdalena SITI NURUL HIDAYATI Slamet Riyadi Solehah, Aim Matus Noer Solehsi, Devi Alita Soraya, Bunga Sudarynianto NS Sunarti Suryana, Alvian Jihad Urohman, Taufiq Wahyuni, Titin 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 Zoe, Hana Putri ’Aini, Nabilah Qurrotul