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ANALISIS PENERAPAN KINERJA KEUANGAN, KINERJA LINGKUNGAN DAN GREAN ACCOUNTING TERHADAP LAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR Annisa Miftahul Rosada; Khoirul Riyansyah; Muji Wasini; Siti Khodijah; Ersi Sisdianto
Jurnal Media Akademik (JMA) Vol. 2 No. 4 (2024): JURNAL MEDIA AKADEMIK Edisi April
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/v2i4.263

Abstract

Penerapan Green Accounting dan kinerja lingkungan terhadap kinerja keuangan perusahaan. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia tahun 2018-2019. Sampel dipilih dengan menggunakan metode purposive sampling dengan tiga kriteria yang menghasilkan 15 perusahaan yang layak diobservasi. Industri Barang Konsumsi yang terdaftar dalam Bursa Efek Indonesia (BEI) periode 2017-2021. Total sample 246. Penelitian ini menggunakan analisis regresi berganda dengan menggunakan program SPSS. Pada penelitian ini, variabel Green Accounting diukur dengan menggunakan metode dummy, variabel kinerja lingkungan dengan menggunakan nilai peringkat PROPER dan variabel kinerja keuangan menggunakan ROA. Berdasarkan kriteria yang sudah ditentukan. Dalam penelitian ini menggunakan Teknik analisis regresi linear berganda. Hasil analisis menunjukkan bahwa secara parsial. (1) Kinerja Keuangan terhadap laporan keuangan (2) Kinerja Lingkungan terhadap laporan keuangan perusahaan manufaktur., (3) Green Accounting berpengaruh terhadap laporan keuangan perusahaan manufaktur. Diharap dapat bermanfaat terhadap indonesia terkait kinerja lingkunganan serta keberlangsungan makhluk hidup.
Bersama Membangun Gapura Desa: Gotong Royong Mewujudkan Ikon Baru Desa Kota Guring, Kec.Rajabasa, Kab.Lampung Selatan Kanada Komariyah; Caca Ramanda; Oktia Tri Komala; Robi Zulfikar; Aisyah Wahyuni; Mea Puspita Sari; Erna finayunita; Khoirul Riyansyah; Rayendra Valoga
Karya Nyata : Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 3 (2024): September : Karya Nyata : Jurnal Pengabdian kepada Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/karyanyata.v1i3.496

Abstract

Kota Guring Village is located in Rajabasa District and has significant potential for development, both in terms of natural resources and human resources. The construction of the gate aims to make Kota Guring Village have an icon that is visible and known to the outside community. Community service in building a village gate through cooperation in Kota Guring Village, Rajabasa District, South Lampung Regency aims to create a new symbol for the village that can increase the sense of togetherness and awareness of residents. The construction of the Kota Guring Village gate has several stages in building village infrastructure that will become the icon and identification mark of the village. This process is carried out with a holistic and participatory approach. The results of the construction of the gate in Kota Guring Village which was carried out on July 28, 2024 and ended on August 15, 2024. The results of this activity are not only seen in the physical form of the gate, but also have a positive impact on the community and the surrounding environment. First of all, the results of this activity can be observed through the entrance gate which stands firmly as a visual symbol of the character of the community. Therefore, the implementation of this community service activity needs to be carried out with an appropriate strategy to overcome various existing challenges and ensure the success of the construction of the village gate which will become a new icon for Kota Guring Village