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All Journal Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) International Journal of Economics, Management and Accounting
Rika Apriana
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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A Review of Green Accounting for Firm Value Literature Rika Apriana
Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Vol. 1 No. 4 (2024): Agustus
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jimea.v1i4.1614

Abstract

Penelitian ini mengkaji literatur yang berkaitan dengan green accounting beserta pengaruhnya terhadap nilai perusahaan. Green accounting merupakan salah satu praktik akuntansi yang mengintegrasikan informasi lingkungan ke dalam laporan keuangan perusahaan. Kajian ini dimaksudkan untuk mengidentifikasi konsep, metode, dan temuan utama dalam penelitian sebelumnya serta mengeksplorasi hubungan antara green accounting dan nilai perusahaan. Melakukan analisis berbagai studi empiris dan teoritis, penelitian ini menemukan bahwa penerapan green accounting secara umum berkontribusi positif terhadap nilai perusahaan.
Analysis of the Board of Commissioners, Board of Directors, and Internal Audit on Competitiveness Suparlan Suparlan; Nandyta Frismaya Putri; Ramlah Budiarti; Rika Apriana; Ulfa Tiana
International Journal of Economics, Management and Accounting Vol. 1 No. 4 (2024): December : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v1i4.284

Abstract

This study aims to examine the influence of the board of commissioners, board of directors, and internal audit on the company's competitiveness. Where, the company's competitiveness in question is ROA, CAR and BOPO. This study used purposive sampling with a sample size of 15 banking companies listed on the Indonesian Stock Exchange in 2021-2023. The results of this study indicate that the Board of Commissioners does not affect the company's competitiveness with ROA, BOPO and CAR indicators. The board of directors does not affect the company's competitiveness with ROA, BOPO, and CAR indicators. Internal Audit does not affect the company's competitiveness with ROA, BOPO, and CAR indicators. However, the Board of Commissioners, Board of Directors, and Internal Audit affect the company's competitiveness together with the BOPO indicator. This indicates that the Board of Commissioners, Board of Directors, and Internal Audit can increase the company's competitiveness together by streamlining its operational costs and operating income.
How Artificial Intelligence Has Impacted Accounting: A Systematic Literature Review Rika Apriana; Armiani Armiani
International Journal of Economics, Management and Accounting Vol. 2 No. 1 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i1.416

Abstract

This article demonstrates the broad and deep integration between artificial intelligence technology and accounting. It presents the results of a literature review of various scientific articles on artificial intelligence and accounting. This review uses various international article sources to reach more widely about artificial intelligence in accounting. Artificial intelligence comes with various novelties. Where the novelty of this intelligence will have a positive or negative impact and provide challenges and opportunities in accounting for both academics, practitioners, and policymakers.
Co-Authors Armiani Armiani Jayawarsa, A.A. Ketut Nandyta Frismaya Putri Ramlah Budiarti Ulfa Tiana