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All Journal Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Berajah Journal INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE
Devia Septyani
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Library & Information Science Social Sciences

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PRINCIPLES OF FINANCIAL MANAGEMENT: OPERATIONAL LEVERAGE AND FINANCIAL LEVERAGE Muhammad Haekal Yunus; Ni Komang Septia Noriska; Hartati, Sri; Devia Septyani
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 11 (2024): November
Publisher : Adisam Publisher

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

Abstract

Understanding and mastering the principles of financial management is not only the key to success in running a business, but also very vital in our personal lives. In this world full of uncertainty, the ability to manage finances wisely can determine financial stability in the future. With good financial management, companies can allocate expenditure and income funds appropriately. Understanding the principles of operational leverage and financial leverage is very important in financial management. Both can be used to maximize profits, but also carry risks that need to be managed properly. With the right strategy, companies can use leverage to achieve their financial goals. In financial management, leverage is an important concept used to increase the company's profit potential. The utilization of fixed costs in the business's cost structure is associated with operational leverage. Leverage in finance is the process of using debt to fund a company's operations and assets. The performance of the business as a whole may be impacted by these two interrelated forms of leverage. Nevertheless, the amalgamation of these two categories of leverage can also increase risk, so financial managers need to be careful in planning the company's cost and financing structure.
Pengaruh Pengungkapan ESG Terhadap Nilai Perusahaan M. Fakhriansyah; Devia Septyani; K.M. Faisal Reza
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 1 (2025): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i1.2257

Abstract

ESG disclosure of company value is a theme in this research. Where ESG disclosure in Indonesia is important and mandatory for companies listed on the stock exchange. The sample for this research is mining sector companies listed on the IDX for the period 2018 - 2023. The SPSS 24 software tool is used to see the relationship between ESG disclosure and company value. The results obtained by ESG disclosure have a positive influence on company value in Indonesia in mining sector companies for the period 2018 - 2023. The results of data processing research provide output results of 27.4% of ESG disclosure variables having an effect on company value. Even though ESG disclosure has less than 50% influence on company value, in fact the implementation of ESG disclosure in the mining sector is expected to be a guideline for sustainable development by considering ESG aspects.
PERAN KINERJA LINGKUNGAN SEBAGAI VARIABEL MODERASI DALAM HUBUNGAN AKUNTANSI HIJAU DAN KINERJA KEUANGAN Devia Septyani; Maya Matofani
Berajah Journal Vol. 5 No. 12 (2026): Berajah Journal
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/bj.v5i12.633

Abstract

This study aims to analyze the effect of green accounting on financial performance and the role of environmental performance as a moderating variable in energy and mining sector companies listed on the LQ45 index. The study used a quantitative approach with secondary data in the form of company annual reports for the 2022–2024 period. Green accounting was measured using the KSCI index, financial performance was proxied by Return on Assets (ROA), and environmental performance was measured using the PROPER rating. Data analysis was performed using linear regression using SPSS 24, accompanied by normality tests, t-tests, and coefficient of determination tests. The results showed that green accounting had a positive and significant effect on financial performance. Environmental performance directly negatively affected financial performance in the short term, indicating environmental compliance costs. However, when environmental performance acted as a moderating variable, the relationship between green accounting and financial performance became stronger, as reflected in an increase in the R-square value of 76.3%. This finding supports stakeholder theory and legitimacy, suggesting that sustainable practices accompanied by good environmental performance can improve the effectiveness of a company's financial performance.
Co-Authors K.M. Faisal Reza M. Fakhriansyah Maya Matofani Muhammad Haekal Yunus Ni Komang Septia Noriska Sri Hartati