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All Journal Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi
Octavia Dwi Sagita Sari
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Computer Self Efficacy, Literacy Digital, Dan Social Influence Terhadap Penggunaan Dompet Digital Pada Mahasiswa Akuntansi Untag Surabaya Octavia Dwi Sagita Sari; Putri Nadiya Puspitasari; Imeltiana Imeltiana; Maria Yovita .R. Pandin
Jurnal Riset Akuntansi Vol. 1 No. 3 (2023): August : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i3.430

Abstract

Tujuan penelitian ini untuk mengetahui pengaruh computer self efficacy, literacy digital, dan social influence padapenggunaan dompet digital oleh mahasiswa akuntansi Untag Surabaya. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan alat penunjang SPSS versi 22.Populasi penelitian ini adalah mahasiswa Untag Surabaya.Sebanyak 106 mahasiswa telah ditetapkan sebagaisampel penelitian ini karena telah memenuhi kriteria.Teknik regresi linier berganda digunakan untuk analisis hipotesis dalam penelitian ini.Hasil analisis data diketahui bahwa variable computer self efficacymemiliki nilai signifikansi 0,067 > 0,05 dan literacy digitalmemiliki nilai signifikansi 0,067 > 0,05 sehingga dapat dipastikan kedua variabel tersebuttidak memiliki pengaruh pada dompet digital pada mahasiswa akuntansi Untag, sedangkanvariabelsocial influence memiliki nilai signifikansi 0,000 < 0,05dapat dipastikan memiliki pengaruh pada penggunaan dompet digital mahasiswa akuntansi Untag Surabaya.
Analisis Rasio Keuangan untuk Menilai Kinerja Keuangan Perusahaan di Bidang Industri Tekstil yang Terdaftar di BEI Mirana Lavenia; Octavia Dwi Sagita Sari; Putri Nadiya Puspitasari; Imeltiana Imeltiana; Cholis Hidayati
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 3 No. 1 (2024): Februari : 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.v3i1.3301

Abstract

This research aims to conduct a financial ratio analysis of four textile companies in Indonesia, namely PT Argo Pantes, PT Century, PT Ever Shine, and PT Trisula, during the 2019-2021 period. By considering the impact of the COVID-19 pandemic, this research uses a quantitative approach with a descriptive study. The results of the liquidity ratio analysis show that PT Trisula has the best ability to fulfill short-term obligations. In terms of activity, PT Ever Shine stands out in collection turnover, while PT Century has the highest inventory turnover. The solvency ratio shows that PT Trisula has the lowest dependence on debt, while PT Argo Pantes needs to pay attention to its debt structure. In terms of profitability, PT Ever Shine stands out with the highest profit margin, while PT Argo Pantes and PT Century experience negative margins. Market analysis shows a good valuation for PT Trisula with a high PER. Strategy recommendations are provided for each company, including improving debt structure, operational strategy, and dividend policy.
Pengaruh Green Accounting dan Dampak Lingkungan terhadap Keberlanjutan Operasional pada Perusahaan Manufaktur Octavia Dwi Sagita Sari; Putri Nadiya Puspitasari; Imeltiana Imeltiana; Maria Yovita R Pandin
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): December: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i4.2603

Abstract

This study aims to analyze the influence of green accounting and environmental impact on the operational sustainability of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The method used is a quantitative method with data processing using SPSS. The study population includes 30 manufacturing companies listed on the IDX. The results of this study are that the green accounting variable has a significant influence on operational sustainability, while the environmental impact variable has a significant effect on sustainability. The green accounting and environmental impact variables have a significant effect simultaneously on operational sustainability.
Co-Authors Cholis Hidayati, Cholis Imeltiana Imeltiana Maria Yovita .R. Pandin Maria Yovita R Pandin Mirana Lavenia Putri Nadiya Puspitasari