Article Per Year (5 Year)
p-Index From 2020 - 2025
0.778
P-Index
This Author published in this journals
All Journal Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Jurnal Riset Ekonomi dan Akuntansi Jurnal Ekonomi, Akuntansi dan Perpajakan
Diana Indah Sri Lestari P. A
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
Pengaruh Penerapan Ekonomi Hijau Terhadap Peningkatan Pendapatan Pada PT. Pertamina Geothermal Energy Tbk. Divil Hikma Dwi Yanti; Diana Indah Sri Lestari P. A; Sunarti Sunarti; Maria Yovita R.Pandin
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 3 (2024): Juli : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i3.2831

Abstract

This study explores the impact of green economy implementation on revenue generation in the renewable energy sector in Indonesia, with a focus on PT Pertamina Geothernal Energy Tbk. Regression analysis shows that total electricity equivalent production has a significant effect on increasing the company's net profit, while government investment does not show a significant effect. These results suggest that increasing renewable energy production is one of the key factors in increasing revenue in this sector. The study also identified strategies to maximize the economic and environmental benefits of the transition to clean energy. These strategies include regulatory and policy reforms, effective management of public investment, and development of people- and environment-oriented policies. Implementing a green economy in Indonesia's renewable energy sector has the potential to increase revenues, promote sustainable economic growth, and preserve the environment.
Analisis Rasio Keuangan untuk Mengukur Kinerja Keuangan Perusahaan Manufaktur pada Sektor Kimia di Indonesia Tahun 2019-2023 Siti Nurul Hidayati; Putri Rahayu; Diana Indah Sri Lestari P. A; Cholis Hidayati
Jurnal Riset Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v3i1.2855

Abstract

This research aims to evaluates a financial performance at PT Alkindo Naratama Tbk, PT Toba Pulp Lestari Tbk, and PT Tjiwi Kimia Paper Mill Tbk in the Indonesian chemical manufacturing industry for the 2019–2023 period using descriptive methodologies and a qualitative approach. In addition to other sources like articles and journals, secondary data was collected from the financial and annual reports of businesses listed on the Indonesia Stock Exchange (IDX). The results of the analysis show that PT Alkindo Naratama Tbk has excellent liquidity and operational efficiency, indicating the company's ability to meet short-term obligations and practice prudent asset management. The most successful business, as determined by ROA and ROE, is PT Toba Pulp Lestari Tbk, which makes efficient use of equity and assets. With the highest dividend and the lowest debt-to-asset ratio, PT Pabrik Kertas Tjiwi Kimia Tbk stands out in terms of funding stability and offers investors alluring rewards. In order to increase the competitiveness of Indonesia's chemical manufacturing industry, managers, investors, and policymakers should utilize this study's summary of financial performance as a strategic guide.
Pengaruh Literasi Keuangan dan Gaya Hidup Terhadap Perilaku Pengelolaan Keuangan pada Mahasiswa Akuntansi Universitas 17 Agustus 1945 Surabaya Diana Indah Sri Lestari P. A; Hwihanus Hwihanus
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 2 No. 4 (2024): Oktober : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/wawasan.v2i4.2621

Abstract

This study aims to analyze the influence of financial literacy and lifestyle on the financial management behavior of accounting students at the University of 17 August 1945 Surabaya. The research uses a qualitative approach, collecting data through open-ended questionnaires distributed to five students. The results show that financial literacy plays a significant role in helping students manage their finances, such as prioritizing academic needs and saving. However, a consumptive lifestyle influenced by social media can pose challenges in financial management, especially when students are more influenced by trends than the financial knowledge they possess. This study concludes that the development of financial literacy programs among students is necessary to promote healthy financial habits and achieve better financial well-being.
Tinjauan Literatur: Akuntansi Manajemen dalam Mendukung Tata Kelola Perusahaan yang Efektif Cailah Nasywa Afrila; Diana Indah Sri Lestari P. A; Cholis Hidayati
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 3 (2025): Agustus : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i3.1164

Abstract

This article explores the strategic role of management accounting in supporting the implementation of effective corporate governance. In today’s complex and dynamic business environment, management accounting functions not only as an internal financial recording tool but also as a provider of relevant information for decision-making, control, and strategic planning. Using a literature review approach, this study identifies the contributions of management accounting in enhancing investment efficiency, promoting transparency through responsibility accounting, strengthening internal audit functions, and reducing information asymmetry. The integration between management accounting systems and Good Corporate Governance (GCG) principles has been proven to create synergy in both operational management and strategic oversight. The findings indicate that a well-structured, transparent, and governance-oriented management accounting system serves as a fundamental pillar for building accountable and sustainable organizations.
Co-Authors Cailah Nasywa Afrila Cholis Hidayati Divil Hikma Dwi Yanti Hwihanus Hwihanus Maria Yovita R.Pandin Putri Rahayu SITI NURUL HIDAYATI Sunarti Sunarti