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All Journal Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Ekonomi Keuangan Syariah dan Akuntansi Pajak International Journal of Economics, Commerce, and Management
Salma Dewi Ambarsari
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Mathematics Social Sciences Other

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Analisis Fundamental Makro, Struktur Modal Terhadap Nilai Perusahaan Dengan Struktur Kepemilikan, Kinerja Keuangan, Karakteristik Perusahaan Sebagai Variabel Intervening Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Salma Dewi Ambarsari; Hwihanus Hwihanus
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 1 No. 3 (2024): Juli : Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v1i3.255

Abstract

By considering the role of intervening variables, such as ownership structure, financial performance, and company characteristics, this study aims to analyze the impact of macro fundamentals, capital structure, and on firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The analytical tool used is Smart-PLS and descriptive quantitative methodology. This study states that ownership structure, macro fundamentals, and capital structure insignificantly affect firm value. In addition, an examination of intervening variables reveals that, in contrast to business characteristics, ownership structure and financial performance moderate the relationship between macro fundamentals, capital structure, and firm value. These results imply that macro fundamentals, capital structure, ownership structure, and financial performance should be considered in evaluating firm value. These results highlight the importance of maintaining an ideal capital structure and improving financial performance for firms to increase firm value.
The Role Of Green Accounting In Promoting Corporate Sustainability Salma Dewi Ambarsari; Salva Dewi Ambarwati; Hwihanus Hwihanus
International Journal of Economics, Commerce, and Management Vol. 1 No. 3 (2024): July : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v1i3.106

Abstract

Through literature analysis, this study identifies various concepts, methods and practices related to Green Accounting. This concept includes carbon footprint measurement, product life cycle analysis, environmental impact evaluation and sustainability reporting. Methods such as input-output analysis, environmental cost analysis, and ecological value evaluation are used to measure and account for the environmental impact of a company's activities. The research results show that implementing Green Accounting can help companies identify opportunities for resource efficiency, reduce environmental risks, improve the company's image, and meet stakeholder demands regarding sustainability. However, challenges such as limited data, measurement complexity, and lack of uniform standards are still obstacles in implementing Green Accounting. The global perspective in this study highlights differences in the acceptance and implementation of Green Accounting in various countries and industrial sectors. Several developed countries have adopted regulations that encourage sustainability reporting, while developing countries still face challenges in integrating Green Accounting principles into their business practices. Thus, this research concludes that Green Accounting has an important role in encouraging corporate sustainability globally. Further research is needed to overcome implementation challenges and increase understanding of the positive impacts that can be generated through implementing Green Accounting in the context of corporate sustainability.
Peningkatan Kualitas dan Daya Saing UMKM Soappahollic Melalui Kolaborasi Inovasi Produk Sabun Organik Tries Ellia Sandari; Thesalonika Djumaifin; Gabriella Afe Glorya; Salma Dewi Ambarsari; Salva Dewi Ambarwati; Felix Chandra Pranoto
Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Vol. 4 No. 1 (2025): Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri
Publisher : Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/sejahtera.v4i1.2877

Abstract

The potential of the organic soap market is increasingly promising along with the increasing public awareness of the importance of products made from natural and environmentally friendly ingredients. Our organic soap UMKM still faces many challenges, including competition with similar products and lack of access to more modern production knowledge. UMKM Utopia Bodysoap is an UMKM formed by several students of the University of 17 August 1945 Surabaya which aims to provide high-quality natural skin care products to the community. Then collaborate with UMKM Soappahollic with the aim of collaboration between UMKM Soappahollic and Utopia is to increase the competitiveness and profitability of UMKM through the development of innovative and high-quality organic soap products. This collaboration process involves several stages, starting from identifying potential collaboration, knowledge exchange, new product development, product testing and evaluation, to product marketing and sales. The results of the collaboration created a new organic soap recipe that combines the advantages of each, so that UMKM Soappahollic succeeded in improving product quality, product diversification, and business profitability. This community service program has also succeeded in increasing the sustainability of the Soappahollic UMKM business through product diversification and wider market access.
Co-Authors Felix Chandra Pranoto Gabriella Afe Glorya Hwihanus Hwihanus Salva Dewi Ambarwati Thesalonika Djumaifin Tries Ellia Sandari