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The Factors That Influence Carbon Emission Disclosure In Manufacturing Companies Listed On The Idx For The Period 2020-2022 Muttaqin, Husnul; Susanti, Susanti; Arimurti, Rizqa
Jurnal Mantik Vol. 8 No. 2 (2024): August: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v8i2.5540

Abstract

This study aims to investigate the factors that influence the disclosure of carbon emissions in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2022. This study focuses on several variables, such as the global reporting initiative (GRI), external auditor reputation, and leverage to determine their influence on the company's decision to disclose carbon emissions. This study uses quantitative methods with the population being all manufacturing companies listed on the IDX. Using purposive sampling method, 63 companies were selected as samples. Data analysis was conducted using multiple regression analysis. The results of this study indicate that GRI and external auditor reputation have a positive influence and leverage has a negative influence on carbon emissions disclosure. These findings support the importance of companies to continuously improve their environmental performance in an effort to reduce the impact of global climate change. The implications of this study are relevant for companies, investors, and policy makers focused on improving sustainability practices in the corporate sector
Determining Factors of Consumer Purchases Decisions in MSME BUMDesa Kuala Alam Bandar Jaya Arimurti, Rizqa; Raflah, Wan Junita; Rambe, Armita Novriana
Journal Economy and Currency Study (JECS) Vol. 5 No. 2 (2023)
Publisher : Pusdikra Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/jecs.v5i2.1605

Abstract

This research aims to determine the factors that influence purchases decisions at UMKM BUMDesa Kuala Alam Bandar Jaya, focusing on product innovation, product quality, and brand awareness. The population in this study were people in the Bengkalis City area. The sampling technique uses the accidental sampling method with the expected research sample being around 80 to 100 respondents. From the survey results, the research sample obtained was 85 respondents. The data source used is primary data, namely the researcher distributed questionnaires to the community in Bengkalis City. The data analysis method for this research uses Multiple Linear Regression analysis. The measurement indicators for this research use a Likert Scale and the data is processed using SPSS version 25. Based on the research results, it shows that the factors that influence purchases decisions in UMKM BUMDesa Kuala Alam Bandar Jaya are product innovation, product quality, and brand awareness. It is hoped that this research can contribute to the MSME BUMDES Kuala Alam Bandar Jaya by revealing the importance of recognizing the role of product innovation, product quality, and brand awareness in managing MSME business operations. This is a form of helping MSMEs to maintain the continuity and growth of their business, while achieving optimal income.
Inflation and Income Inequality in Riau Province Asrofillah, Muhammad Fuad; Arimurti, Rizqa
ABEC Indonesia Vol. 12 (2024): 12th Applied Business and Engineering Conference
Publisher : Politeknik Negeri Bengkalis

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Abstract

This study investigates the relationship between inflation, economic growth, and income inequality, focusingon the Riau province. This research uses panel data from 12 districts / cities in Riau province with the period 2018-2022and uses the granger causality test with EViews 13 software. The findings reveal no causal relationship between inflationand income inequality during the observed period, indicating that fluctuations in inflation rates do not predict changes inincome inequality, nor vice versa. This conclusion highlights the significance of government policy, economic structure,education, and labor force participation over inflation. While some studies suggest that moderate inflation may reduceinequality by increasing the value of assets held by lower-income groups, this effect is context-dependent. Furthermore,the analysis of economic growth reveals a complex relationship with income inequality, where the Granger causality testshows no predictive link, especially in developing nations where growth benefits often favor high-income groups.Although some research identifies a causal relationship under specific circumstances, the overall implication is thattargeted policy interventions addressing labor market dynamics and redistribution are essential for mitigating incomeinequality, rather than relying solely on economic growth. The study emphasizes the need for context-specific approachesto understand and address income inequality effectively.
THE INFLUENCE OF ENTREPRENEURSHIP EDUCATION ON STUDENTS' ENTREPRENEURIAL INTERESTS STATE VOCATIONAL SCHOOL 3 BENGKALIS Arvika Sari, Rini; Arimurti, Rizqa
JURNAL EKBIS Vol 25 No 2 (2024): JURNAL EKBIS (ANALISIS, PREDIKSI DAN INFORMASI)
Publisher : Universitas Islam Lamongan

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Abstract

This study examines the impact of entrepreneurship education on students' entrepreneurial interest at SMKN 3 Bengkalis. High unemployment rates in Indonesia are partly due to a lack of job opportunities for high school graduates and a low entrepreneurial spirit. Entrepreneurship education is crucial in shaping students' creativity, independence, and willingness to take risks in starting a business. Using a quantitative descriptive method, the study involved 100 students selected through random sampling. Data were collected via questionnaires and analyzed using the product moment correlation. The findings reveal a significant correlation (r=0.613) between entrepreneurship education and students' entrepreneurial interest, suggesting that exposure to entrepreneurship education increases students' motivation and interest in entrepreneurship. The study recommends enhancing entrepreneurship programs in schools to better prepare students for the business world, fostering an entrepreneurial mindset that contributes to economic development.
Eradicating Extreme Poverty in Bengkalis Regency: A Strategic Breakthrough with Holistic Approach Asrofillah, Muhammad Fuad; Arimurti, Rizqa; Rambe, Armita Novriana
Journal of Public Representative and Society Provision Vol. 4 No. 3 (2024): Journal of Public Representative and Society Provision
Publisher : Pusat Studi Pembangunan dan Pemberdayaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55885/jprsp.v4i3.448

Abstract

Extreme poverty in Bengkalis Regency is one of the main challenges of regional development, especially in coastal and island areas. This article analyzes strategies to accelerate the elimination of extreme poverty by using a holistic approach of socio-economic programs and government intervention innovations. The study focuses on programs such as Gerakan Desa Mandiri and Direct Cash Assistance that are designed to improve the welfare of extreme poor households through entrepreneurship training, cash transfers, and basic infrastructure development. Using data from the 2023 Integrated Database Updating (PBDT) and 2024 BPS, multiple linear regression analysis was conducted to identify the determinants of program success. Results show an extreme poverty reduction of 7% between 2023 and 2024, with the highest achievements in Mandau (31%) and Rupat (23%) sub-districts. However, major challenges remain in remote areas such as Bengkalis sub-district. This article suggests intensification of community-based programs, improving access to employment, and cross-sector coordination to achieve the target of eliminating extreme poverty by 2025.
Pemberdayaan Mahasiswa sebagai Learning Society Agents untuk Merintis Kampung Inggris di Rusunawa Politeknik Negeri Bengkalis Rambe, Armita Novriana; Arimurti, Rizqa; Dwi Astari, Yanisha
TANJAK : Jurnal Pengabdian Kepada Masyarakat Vol 6 No 1 (2025): TANJAK : Jurnal Pengabdian Kepada Masyarakat
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/rffy9n39

Abstract

Tujuan pengabdian ini adalah Pemberdayaan Mahasiswa Rusunawa Politeknik Negeri Bengkalis (Polbeng) sebagai Learning Society Agents untuk merintis Kampung Inggris di Politeknik Negeri Bengkalis. Mahasiswa tidak hanya akan menjadi pengajar, tetapi juga pembelajar, menciptakan lingkungan belajar bahasa Inggris yang saling mendukung di Rusunawa. Dengan demikian, program ini tidak hanya memberdayakan masyarakat dalam hal kemampuan bahasa Inggris, tetapi juga dalam mengaktualisasikan diri sebagai pemimpin yang peduli pada pembangunan lokal. Kegiatan ini diusulkan berdasarkan hasil diskusi Kasubbag Umum Politeknik Negeri Bengkalis sebagai Pengelola Rusunawa Polbeng. Melalui kegiatan ini diharapkan dapat membantu kelompok mitra yaitu mahasiswa Rusunawa Politeknik Negeri Bengkalis dalam meningkatkan kemampuan percakapan bahasa Inggris mahasiswa Rusunawa Politeknik Negeri Bengkalis sebagai agen learning society, dalam agenda merintis Kampung Inggris di Rusunawa Politeknik Negeri Bengkalis. Luaran yang diharapkan yaitu terselenggaranya kegiatan workshop dan sosialisasi serta tersedianya pocket book bagi kegiatan dan tugas-tugas yang diampu sebagai agen learning society Kampung Inggris, seperti memulai percakapan sehari-hari dalam Bahasa Inggris agar terwujudnya rintisan Kampung Inggris di Polbeng, dimana mahasiswa menggunakan Bahasa Inggris sebagai bahasa kedua di percakapan harian di lingkungan Rusunawa Polbeng khususnya dan di lingkungan keseluruhan Politeknik Negeri Bengkalis pada umumnya. Metode yang digunakan adalah workshop dan pelatihan. Luaran yang diharapkan yaitu terselenggaranya kegiatan workshop dan sosialisasi “Kampung Inggris Goes to Polbeng: Pemberdayaan Mahasiswa sebagai Learning Society Agents untuk Merintis Kampung Inggris di Rusunawa Politeknik Negeri Bengkalis” sehingga mahasiswa dapat mempraktekkan percakapan bahasa Inggris sebagai bahasa percakapan sehari-hari dan mewujudkan Kampung Inggris Polbeng.
Pendampingan Pembuatan dan Implementasi Media Campaign melalui Utilization Marketplace untuk Meningkatkan Brand Awareness Produk - Produk Bumdes Kuala Alam Raflah, Wan Junita; Rambe, Armita Novriana; Arimurti, Rizqa
TANJAK : Jurnal Pengabdian Kepada Masyarakat Vol 5 No 1 (2024): TANJAK : Jurnal Pengabdian Kepada Masyarakat
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/pjqvk867

Abstract

Tujuan kegiatan pengabdian ini bertujuan untuk memberikan Pendampingan Pembuatan dan Implementasi  Media Campaign  melalui  Utilization  Marketplace  untuk Meningkatkan Brand Awareness Produk – produk UMKM BUMDesa Kuala Alam. Kegiatan ini diusulkan atas permintaan Direktur Bumdes Kuala Alam yang disampaikan pada Focus Group Discussion  (FGD) Bersama Kepala Pusat Penelitian dan Pengabdian kepada Masyarakat (P3M) dan Ketua Jurusan Administrasi Niaga di Politeknik Negeri bengkalis. Melalui kegiatan ini diharapkan dapat membantu kelompok mitra yaitu Bumdes Kuala Alam dalam meningkatkan nilai jual produk dan kesadaran merek masyarakat akan produk – produk UMKM. Metode yang digunakan adalah workshop dan pelatihan. Luaran yang diharapkan yaitu terselenggaranya kegiatan  workshop  dan pelatihan Pembuatan dan Implementasi  Media Campaign  melalui  Utilization Marketplace  untuk Meningkatkan Brand Awareness Produk – produk UMKM sehingga mitra dapat mempraktekkan langsung proses pembuatan media campaign melalui utilization marketplace seperti website, media sosial (Instagram,  facebook, tik  -tok) untuk meningkatkan kesadaran merk masyarakat. Dampak kegiatan ini diharapkan kedepannya produk  –  produk UMKM Bumdesa Kuala Alam ini dapat dikenal masyarakat Bengkalis maupun Luar Bengkalis sebagai produk oleh- oleh, reseller maupun distributor dalam jumlah besar serta menjalin Kerjasama yang berkesinambungan antara Politeknik Negeri Bengkalis dan Bumdes Kuala Alam.
Dampak Penerapan SAK Berbasis ESG Terhadap Kinerja Keuangan Perusahaan Non Keuangan di Indonesia Arimurti, Rizqa; Muhammad Fuad Asrofillah; Larbiel Hadi; Emon Sulaeman
Journal of Business & Banking Vol 15 No 01 (2025): Mei-Oktober 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jbb.v15i01.5370

Abstract

Penelitian ini dilatarbelakangi oleh isu penerapan Standar Akuntansi Keuangan (SAK) berbasis environmental, social, and governance (ESG) yang diyakini berpotensi memengaruhi kinerja keuangan perusahaan, meskipun bukti empiris yang ada masih menunjukkan hasil yang beragam. Tujuan penelitian ini adalah untuk menganalisis pengaruh penerapan SAK berbasis ESG terhadap kinerja keuangan yang diukur menggunakan rasio ROA, ROE, dan NPM, dengan mempertimbangkan variabel ukuran perusahaan, leverage, serta perbedaan sektor industri. Populasi penelitian mencakup perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2024, dengan jumlah sampel sebanyak 109 perusahaan yang ditentukan melalui teknik purposive sampling. Data penelitian diperoleh dari laporan tahunan dan laporan keberlanjutan yang dipublikasikan oleh perusahaan, kemudian dianalisis dengan metode regresi kuantitatif. Hasil penelitian menunjukkan bahwa secara parsial ESG, ukuran perusahaan, dan leverage tidak berpengaruh signifikan terhadap profitabilitas, serta tidak ditemukan perbedaan pengaruh ESG antar sektor industri. Namun, secara simultan ketiga variabel tersebut terbukti berpengaruh signifikan terhadap ROA. Temuan ini mengindikasikan bahwa kombinasi penerapan ESG, ukuran perusahaan, dan leverage tetap memiliki relevansi dalam menjelaskan variasi profitabilitas. Oleh karena itu, integrasi praktik ESG dengan strategi keuangan menjadi penting untuk mendukung keberlanjutan kinerja perusahaan dalam jangka Panjang.