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All Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Gudang Jurnal Multidisiplin Ilmu
Sulastri, Ranti
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The Relationship Between Green Accounting, Environmental Performance and Environmental Costs and Profitability: A Scoping Review Sulastri, Ranti; Mulyadi, JMV; Sailendra, Sailendra
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 3 (2024): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i3.2645

Abstract

This study aims to determine the relationship between Green Accounting, Environmental Performance, and Environmental Costs with Profitability as well as the development of research conducted by previous studies. The research method carried out in this study uses the Scoping review method, which is an ideal study method to determine the scope of the scope of a collection of literature on a particular topic. The scope review also provides a clear picture of the volume of literature and provides a broad and detailed overview of the researcher. Of the many benefits obtained by mining sector companies, do these companies think about the impacts caused such as environmental damage or have awareness of implementing green accounting in the company? In its regulation, the Ministry of Industry has encouraged all mining companies to protect the environment in the production process. Industrial law number 3 of 2014 regulates green industry by underlining that green industry prioritises the use of resources more efficiently and sustainably, so that industrial development can be harmonised with the preservation of environmental functions and can provide benefits to society in the future. The results of this study from the many studies conducted by previous researchers are still not enough to have an impact on the awareness of industrial business actors to protect the environment in company operations.
Pengaruh Modal Kerja Kotor Dan Penjualan Terhadap Laba Bersih Setelah Pajak Pada PT. Astra Otoparts TBK.: (Studi Kasus Yang Terdaftar Di Bursa Efek Indonesia Periode 2016 – 2023) Sulastri, Ranti; Yanti Andriani, Neneng
Gudang Jurnal Multidisiplin Ilmu Vol. 2 No. 7 (2024): GJMI - JULI
Publisher : PT. Gudang Pustaka Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59435/gjmi.v2i7.745

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh modal kerja kotor dan penjualan terhadap laba bersih setelah pajak pada PT. Astra Otoparts Tbk, yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2023. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan deskriptif asosiatif. Data yang digunakan meliputi laporan keuangan PT. Astra Otoparts Tbk selama periode tersebut. Pengujian hipotesis dilakukan dengan menggunakan uji t untuk analisis parsial dan uji F untuk analisis simultan. Hasil penelitian menunjukkan bahwa secara parsial, modal kerja kotor dan penjualan memiliki pengaruh positif dan signifikan terhadap laba bersih setelah pajak. Modal kerja kotor berpengaruh positif dengan nilai signifikansi 0,000 dan t-hitung 5,570, sementara penjualan juga menunjukkan pengaruh signifikan dengan nilai signifikansi 0,000 dan t-hitung 6,297. Secara simultan, modal kerja kotor dan penjualan mempengaruhi laba bersih setelah pajak dengan kontribusi sebesar 76,9%. Penelitian ini menyimpulkan bahwa pengelolaan modal kerja kotor dan strategi penjualan yang efektif dapat meningkatkan laba bersih perusahaan. Diharapkan temuan ini dapat membantu perusahaan dalam merencanakan strategi keuangan yang lebih baik dan meningkatkan kinerja keuangan di masa depan.
Co-Authors JMV Mulyadi Sailendra, Sailendra Yanti Andriani, Neneng