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All Journal Jurnal Wacana Ekonomi Jurnal Financia : Akuntansi dan Keuangan Land Journal
Fitria, Yanisa Zahra Nurul
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analysis of Green Economy Implementation in The Concept of Money Digitalization in Indonesia Fitria, Yanisa Zahra Nurul; Asyriyanti, Mulki
Jurnal Wacana Ekonomi Vol 23, No 1 (2023): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v23i1.3119

Abstract

In the concept of green economy, an organization creates environmentally friendly ideas, not only pursuing profit, contributing to society (people) and preserving the environment (planet). The Indonesian government pays full attention to new renewable energy by setting the direction of low-carbon development policies, including implementing the digitalization of money. In the field implementation in scalability, network infrastructure is not accessible to everyone, so public interest in the digital economy is still low.  The research method uses qualitative methods with a phenomenological approach to study and convey certain events that occur through coherent literature studies, documentation and secondary data.  The results showed that digitalization of money contributes to society, maintains environmental sustainability and social welfare and encourages increased economic growth, while the constraints on the implementation of the digital payment system are from differences in preferences in the community, facilities and infrastructure supporting the electronic payment system are still uneven, so improvements to the digitalization supporting infrastructure are needed.
The Effect of Green Accounting and Environmental Performance on The Value of Companies Moderated by Proptability in Idx30 Companies in 2018-2023 Fitria, Yanisa Zahra Nurul; Novi Nurcahyani
Jurnal Wacana Ekonomi Vol 23 No 3 (2024): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v23i3.41785

Abstract

This study addresses ongoing environmental issues, particularly in the manufacturing and mining sectors, which significantly contribute to environmental degradation. The research aims to understand the impact of green accounting and environmental performance on firm value, with profitability as a moderating variable. This is a quantitative study, utilizing a non-probability sampling method with purposive sampling techniques. The analysis methods used include classical assumption tests, determination coefficients, Moderate Regression Analysis, and hypothesis testing. The results of the study conclude that green accounting and profitability as moderating variables do not have an impact on firm value. In contrast, environmental performance and profitability as moderating variables do influence firm value. The simultaneous analysis shows that green accounting and environmental performance together affect firm value when moderated by profitability. The findings of this research are expected to raise awareness among business practitioners about the importance of considering environmental issues and the impact of environmental pollution caused by production processes, with an emphasis on planning through the concept of green accounting. This study focuses on the analysis of green accounting and environmental performance on firm value, moderated by profitability, in companies listed in the IDX30 index. 
Analysis of Green Economy Implementation in The Concept of Money Digitalization in Indonesia Fitria, Yanisa Zahra Nurul; Asyriyanti, Mulki
Jurnal Wacana Ekonomi Vol 23 No 1 (2023): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v23i1.3119

Abstract

In the concept of green economy, an organization creates environmentally friendly ideas, not only pursuing profit, contributing to society (people) and preserving the environment (planet). The Indonesian government pays full attention to new renewable energy by setting the direction of low-carbon development policies, including implementing the digitalization of money. In the field implementation in scalability, network infrastructure is not accessible to everyone, so public interest in the digital economy is still low.  The research method uses qualitative methods with a phenomenological approach to study and convey certain events that occur through coherent literature studies, documentation and secondary data.  The results showed that digitalization of money contributes to society, maintains environmental sustainability and social welfare and encourages increased economic growth, while the constraints on the implementation of the digital payment system are from differences in preferences in the community, facilities and infrastructure supporting the electronic payment system are still uneven, so improvements to the digitalization supporting infrastructure are needed.
PENGARUH FINANCIAL BEHAVIOR, INVESTMENT KNOWLEDGE, RISK TOLERANCE DAN FINANCIAL TECHNOLOGY TERHADAP KEPUTUSAN INVESTASI DENGAN MODERASI INVESTMENT COMMUNITY Fitria, Yanisa Zahra Nurul; Benardin, Deden Edwar Yokeu; Natalia, Lia
LAND JOURNAL Vol. 6 No. 2 (2025): Juli 2025
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v6i2.4334

Abstract

The increasing awareness of financial freedom from an early age, especially among Gen Z, is driving increased investment activity in Indonesia. However, this trend is not always accompanied by adequate readiness in making sound investment decisions. This study aims to examine the influence of financial behavior, investment knowledge, risk tolerance, and financial technology on investment decisions, with investment community as a moderating variable. The research employed a quantitative method using a descriptive-verificative approach and data analysis with Moderated Regression Analysis (MRA). This study is important as it provides empirical insight into internal and external factors that influence investment behavior among Generation Z, particularly members of the ISP Investment Community in Bandung. The results show that, partially, financial behavior does not significantly influence investment decisions, while investment knowledge, risk tolerance, and financial technology have significant effects. However, the investment community variable does not moderate any relationship between the independent variables and investment decisions. Simultaneously, the four independent variables significantly influence investment decisions
The Effect of Green Tax and Green Accounting on Firm Value Moderated by the Environmental Disclosure Index Fitria, Yanisa Zahra Nurul; Rahmawati, Renita; Nurhasanah, Risdayanti Imelda; Aldian, Rafi
Jurnal Wacana Ekonomi Vol 24 No 3 (2025): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

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

Abstract

The global environmental crisis necessitates the integration of sustainability dimensions into corporate financial and accounting systems. This study aims to examine the effect of green tax and green accounting on firm value, with the environmental disclosure index (EDI) acting as a moderating variable. The study focuses on the consumer non-cyclicals sector listed on the Indonesia Stock Exchange for the period 2022–2024, using a quantitative associative approach with panel data. The estimation model employs the Estimated Generalized Least Squares (EGLS) method to address heteroskedasticity and autocorrelation issues. Results reveal that green accounting significantly and positively affects firm value, while green tax is not significant directly but becomes positively significant when moderated by EDI. Conversely, the interaction between green accounting and EDI shows a significant negative effect, indicating potential greenwashing or inconsistencies between disclosure and operational practices. These findings underscore the strategic importance of credible environmental disclosure in enhancing corporate legitimacy and market perception of sustainability strategies. This study offers updated empirical insights for strengthening environmental fiscal policy and corporate governance in emerging economies.
KINERJA KEUANGAN DAERAH: PENERIMAAN PAD (PENDAPATAN ASLI DAERAH) Bernardin, Deden Edwar Yokeu; Agustina, Wiwit Dwi; Fitria, Yanisa Zahra Nurul
Jurnal Financia Vol. 4 No. 2 (2023): Jurnal Financia
Publisher : LPPM Universitas Adhirajasa Reswara Sanjaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51977/financia.v4i2.1291

Abstract

Untuk mewujudkan kemampuan keuangan yang baik, maka daerah harus mampu mengenali sumber kekayaan yang dimilikinya. Sumber PAD (Pendapatan Asli Daerah) merupakan indikator penting dalam peningkatan kinerja keuangan. Penelitian ini untuk menguji pengaruh pajak daerah, retribusi daerah, hasil pengelolaan kekayaan daerah yang dipisahkan dan lain-lain PAD yang sah terhadap PAD dan dampaknya terhadap kinerja keuangan daerah, dengan pendekatan kuantitatif dengan metode deskriptif verifikatif dan analisis jalur. Hasil dari penelitian ini menunjukkan bahwa secara individual pajak daerah, retribusi daerah dan hasil pengelolaan kekayaan daerah yang dipisahkan berpengaruh tidak signifikan terhadap PAD, lain-lain PAD yang sah berpengaruh signifikan terhadap PAD, secara simultan berpengaruh signifikan. PAD mampu memediasi pengaruh hubungan antara pajak daerah, retribusi daerah, hasil pengelolaan kekayaan daerah yang dipisahkan dan lain-lain PAD yang sah terhadap kinerja keuangan namun tidak signifikan. Secara parsial pajak daerah, retribusi daerah, hasil pengelolaan kekayaan daerah yang dipisahkan dan lain-lain PAD yang sah berpengaruh tidak signifikan terhadap kinerja keuangan, PAD berpengaruh signifikan terhadap kinerja keuangan dan secara simultan berpengaruh signifikan.
PROFITABILITAS DALAM PERSPEKTIF STRUKTUR MODAL DAN UKURAN PERUSAHAAN SERTA DAMPAKNYA TERHADAP HARGA SAHAM Bernardin, Deden Edwar Yokeu; Ramona, Nur Syafira; Fitria, Yanisa Zahra Nurul
Jurnal Financia Vol. 5 No. 1 (2024): Jurnal Financia
Publisher : LPPM Universitas Adhirajasa Reswara Sanjaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51977/financia.v5i1.1555

Abstract

Dalam memperoleh sumber pendanaan, perusahaan memiliki struktur modal (DER) yang dananya diperoleh dari hutang jangka panjang dan modal sendiri yang terstruktur dengan baik lalu dengan ukuran perusahaan yang besar mampu meningkatan keberhasilan perusahaan dan mampu meningkatkan profitabilitas (ROA) perusahaan secara efesien. Bagi perusahaan yang mengeluarkan saham dipasar modal, struktur modal, ukuran perusahaan dan profitabilitas perusahaan mampu mencermin harga saham. Pada penelitian ini penulis menganalisis tentang pengaruh struktur modal dan ukuran perusahaan terhadap profitabilitas perusahaan dan dampaknya terhadap harga saham pada perusahaan manufaktur sub sektor otomotif yang terdaftar di Bursa Efek Indonesia periode 2011-2020. Sempel pada penelitian ini terdiri dari 11 perusahaan. alat analis yang digunakan adalah path analys yang bertujuan untuk menganalisis hubungan antar variabel struktur modal, ukuran perusahaan, profitabilitas perusahaan dan harga saham dengan menggunakan software SPSS v 25. Hasil penelitian menunjukan bahwa dari struktur 1 yaitu struktur modal (DER) dan ukuran perusahaan secara simultan berpengaruh signifikan terhadap profitabilitas perusahaan (ROA) sedangkan dengan struktur 2 secara simultan struktur modal (DER),ukuran perusahaan dan profitabilitas perusahaan (ROA) berpengaruh signifikan terhadap harga saham (PER).
PENGARUH PROFITABILITAS, LEVERAGE, TOTAL ARUS KAS, DAN UKURAN PERUSAHAAN TERHADAP FINANCIAL DISTRESS Bernardin, Deden Edwar Yokeu; Fitria, Yanisa Zahra Nurul; Lestari, Linda
Jurnal Financia Vol. 5 No. 2 (2024): Jurnal Financia
Publisher : LPPM Universitas Adhirajasa Reswara Sanjaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51977/financia.v5i2.1743

Abstract

Penelitian ini bertujuan untuk menganalisis dan menguji pengaruh profitabilitas, leverage, total arus kas, dan ukuran perusahaan terhadap financial distress di perusahaan PT Sepatu Bata Tbk. secara parsial maupun simultan. Metode penelitian ini menggunakan metode deskriptif verifikatif dengan pendekatan kuantitatif untuk menguji kebenaran suatu data dan pengujian hipotesis serta mengetahui pengaruh variabel penelitian. Data sekunder yang digunakan berupa laporan keuangan PT Sepatu Bata Tbk dari tahun 2015 – 2022 yang diperoleh dari PT Sepatu Bata Tbk. Dengan hasil penelitian secara parsial profitabilitas berpengaruh tidak signifikan terhadap financial distress, leverage berpengaruh signifikan terhadap financial distress, total arus kas berpengaruh signifikan terhadap financial distress, dan ukuran perusahaan berpengaruh tidak signifikan terhadap financial distress. Secara simultan profitabilitas, leverage, total arus kas, dan ukuran perusahaan berpengaruh signifikan terhadap financial distress.
Co-Authors Agustina, Wiwit Dwi Aldian, Rafi Asyriyanti, Mulki Benardin, Deden Edwar Yokeu Deden Edwar Yokeu Bernardin Lestari, Linda Lia Natalia, Lia Novi Nurcahyani Nurhasanah, Risdayanti Imelda Rahmawati, Renita Ramona, Nur Syafira