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All Journal JURNAL PENDIDIKAN TAMBUSAI Neraca Manajemen, Akuntansi, dan Ekonomi LANCAH Jurnal Inovasi dan Tren
Calosa, Kristiana Greta
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Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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DAMPAK PERKEMBANGAN EKONOMI DIGITAL DAN AKSES INFORMASI TERHADAP PEMBUKUAN AKUNTANSI Calosa, Kristiana Greta; Hwihanus
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 9 No. 3 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v9i3.6319

Abstract

This study aims to analyze the impact of digital economy development and information access on accounting bookkeeping in companies. Using a qualitative approach, data was collected through interviews with five accountants from various companies. The results show that the development of the digital economy has improved the efficiency and accuracy of bookkeeping through automation of the transaction recording process and real-time data access. However, some challenges are also faced, such as data security risks and user training needs. In the long run, automation is expected to continue supporting bookkeeping efficiency and better financial decision-making. Keywords: Digital Economy, Information Access, Bookkeeping Accounting
Analisis Fundamental Makro, Struktur Kepemilikan, Profitabilitas Terhadap Nilai Perusahaan dengan Opini Auditor Sebagai Variabel Moderating Objeknya (Studi Kasus Sub: Sektor Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2023) Calosa, Kristiana Greta; Hwihanus
LANCAH: Jurnal Inovasi dan Tren Vol. 2 No. 2 (2024): JUNI-NOVEMBER 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ljit.v2i2.2717

Abstract

In this study, the authors used auditor opinion as a moderating variable to test the effect of macro fundamentals, ownership structure and profitability on firm value. The findings tell us that macro fundamentals work positively and significantly on profitability but have no effect on firm value. Auditor opinion has no significant effect on the value of a company. Ownership structure has no significant effect on the value of a firm as well as profitability. Auditor opinion has no moderating effect on the relationship between macro fundamentals, ownership structure, profitability and firm value. This study provides insight into the relationship between these variables and their impact on firm valuation.
Analisis Fundamental Makro, Struktur Kepemilikan, Profitabilitas Terhadap Nilai Perusahaan dengan Opini Auditor Sebagai Variabel Moderating Objeknya (Studi Kasus Sub: Sektor Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2023) Calosa, Kristiana Greta; Hwihanus
LANCAH: Jurnal Inovasi dan Tren Vol. 2 No. 2 (2024): JUNI-NOVEMBER 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ljit.v2i2.2717

Abstract

In this study, the authors used auditor opinion as a moderating variable to test the effect of macro fundamentals, ownership structure and profitability on firm value. The findings tell us that macro fundamentals work positively and significantly on profitability but have no effect on firm value. Auditor opinion has no significant effect on the value of a company. Ownership structure has no significant effect on the value of a firm as well as profitability. Auditor opinion has no moderating effect on the relationship between macro fundamentals, ownership structure, profitability and firm value. This study provides insight into the relationship between these variables and their impact on firm valuation.
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

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

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.
Co-Authors Angraini, Anggella  Hwihanus Pandin, Maria Yovita R. Rahmawati, Septiana Rozzi