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All Journal Jurnal Manajemen Terapan dan Keuangan Journal of Environmental Economics and Sustainability
Solehsi, Devi Alita
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Humanities Economics, Econometrics & Finance Environmental Science Social Sciences

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PENGARUH EKONOMI DIGITAL DAN SELF-CONTROL TERHADAP KETAHANAN FINANSIAL MAHASISWA AKUNTANSI Sholikudin, Mukhamad; Fadila, Baity Nur; Solehsi, Devi Alita; Pandin, Maria Yovita R.
Jurnal Manajemen Terapan dan Keuangan Vol. 13 No. 03 (2024): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v13i03.34043

Abstract

Tujuan penelitian ini guna menguji pengaruh ekonomi digital dan self-control terhadap ketahanan finansial mahasiswa Akuntansi Universitas 17 Agustus 1945 Surabaya. Desain penelitian ini adalah penelitian kuantitatif, dimana data penelitian dihimpun melalui kuesioner dengan sekala likert, teknik pengambilan sampel dengan menggunakan metode yamane pada tingkat toleransi sebesar 10%, dengan jumlah responden sebanyak 86 mahasiswa dari populasi sebanyak 602 mahasiswa. Data penelitian dianalisis dengan memanfaatkan perangkat lunak SPSS versi 22. Berdasarkan hasil penelitian mengungkapkan bahwa pertama, ekonomi digital tidak signifikan dalam mempengaruhi ketahanan finansial mahasiswa. Kedua, self-control memiliki pengaruh yang signifikan terhadap ketahanan finansial mahasiswa. Ketiga, terbukti secara simultan, ekonomi digital dan self-control memberikan pengaruh yang signifikan terhadap ketahanan finansial mahasiswa Akuntansi Universitas 17 Agustus 1945 Surabaya.
The Influence of Carbon Emission Disclosure, Environmental Performance, and Firm Size on the Financial Performance of Coal Mining Subsector Firms Solehsi, Devi Alita; Rachmawati, Titiek
Journal of Environmental Economics and Sustainability Vol. 3 No. 2 (2026): February
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jees.v3i2.1071

Abstract

This study looks at how the financial success of coal mining companies listed on the Indonesia Stock Exchange is affected by disclosure of carbon emissions, environmental performance, and company size. Using a quantitative approach with purposive sampling, six companies were selected as the sample. Carbon emission disclosure was measured using Carbon Emission Disclosure (CED), and environmental performance was assessed using environmental costs and PROPER ratings. Total company assets were used as a proxy variable, and financial performance was evaluated using ROA and ROE. SmartPLS 3 was used to analyze PLS-SEM data. The findings demonstrate that environmental management expenses lower short-term profitability and that disclosure of carbon emissions has a detrimental impact on both financial and environmental performance. Firm size has a positive, albeit slight, effect on financial performance. In conclusion, environmental sustainability efforts by coal mining companies help maintain corporate legitimacy and relationships with stakeholders, but they do not directly improve financial performance.
Co-Authors Fadila, Baity Nur Mukhamad Sholikudin Pandin, Maria Yovita R. Titiek Rachmawati