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All Journal Jurnal Bisnis dan Kewirausahaan (Journal of Business and Entrepreneurship) Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Media Ilmiah Akuntansi
Nelson, Catheryn Iona
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Social Sciences

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Dinamika Kinerja Keuangan Perusahaan di Sektor Kesehatan, Keuangan, dan Teknologi Breliastiti, Ririn; Nelson, Catheryn Iona; Daynarra, Babyrra; Sutanto, Kevin Amadis; Claudia T., Stephany
Media Ilmiah Akuntansi Vol. 12 No. 1 (2024): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mia.v12i1.43

Abstract

This study explores the financial performance comparison of three major service sectors: healthcare, finance, and technology, with a focus on liquidity, solvency, activity, and profitability. Using data from 2021 and 2022, the study aims to provide in-depth insights into the financial strengths and weaknesses of each sector during the Covid-19 pandemic period. The analysis involves comparing the financial ratios of selected companies within each sector to industry averages to identify trends, differences, and potential issues. The results show that the healthcare sector has the highest liquidity, solvency, and profitability among the three sectors. The finance sector demonstrates the highest operational efficiency compared to the other two sectors but has the lowest liquidity, solvency, and profitability. The technology sector shows adequate liquidity, solvency, and profitability but lacks efficiency in its operations. Future strategies for the healthcare sector should include diversifying investments, optimizing operations, and enhancing customer service. For the finance sector, strategies should focus on improving liquidity and solvency, innovating in products and services to boost profitability. The technology sector should invest in automation, human resource development, and maintain a strong focus on innovation.
Transformasi Praktik Akuntansi dan Laporan Berkelanjutan Melalui Asuransi Karbon Anjani, Angelica Dara Wahyu; Hanjaya, Anthony Evan; Gwendella, Richelly; Nelson, Catheryn Iona; Breliastiti, Ririn
Journal of Business And Entrepreneurship Vol. 13 No. 1 (2025): JOURNAL OF BUSINESS AND ENTREPRENEURSHIP (May 2025 Edition)
Publisher : APPS Publications

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46273/m2v6sw27

Abstract

The study presented in this paper examines how carbon accounting can be implemented as a part of a company sustainable strategy, bringing changes to accounting practices to address global challenges such as climate change. Carbon accounting is crucial for measuring and reporting the greenhouse gas (GHG) emissions emitted by either human or business activites. This reasearch uses a quantitative descriptive method with secondary data obtained from Sustainablity Reports in 2023 of companies listed on Indonesia Stock Exchange. Our findings show that companies apply various methods to calculate their GHG emissions. These methods include the Greenhouse Gas Protocol guidelines, the Global Reporting Initiative (GRI), and other international standards. They cover the measurement of Scope 1, 2, and 3 emissions as well as the deployment of low-carbon technologies in the transition to renewable energy. Our study also recommends that companies enhance the transparency and efficiency of their sustainability reporting by strengthening their carbon accounting frameworks.
Transisi Energi Terbarukan: Peran PLTS dalam Efisiensi Ekonomi dan Ketahanan Energi Indonesia Rosewita, Bella; Daynarra, Babyrra; Breliastiti, Ririn; Nelson, Catheryn Iona
Media Ilmiah Akuntansi Vol. 13 No. 1 (2025): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mia.v13i1.54

Abstract

This study examines the role of Solar Power Plants (PLTS) in supporting the renewable energy transition in Indonesia, focusing on their contribution to economic efficiency and national energy security. As a country with significant potential for solar energy development, Indonesia is striving to reduce its dependence on fossil fuels, particularly coal, which have negative environmental and economic impacts. The use of PLTS as a renewable energy alternative can not only reduce carbon emissions but also provide long-term economic benefits through operational cost savings and reduced dependence on fluctuating fossil fuel prices. This study also discusses the Indonesian government's policy in achieving the 23% renewable energy mix target by 2025 and its contribution to reducing greenhouse gas (GHG) emissions, as stipulated in the Paris Agreement. By utilizing secondary data from government reports and related institutions, as well as a review of relevant literature, this study concludes that the development of PLTS can be a strategic solution to strengthen Indonesia's energy security, support the achievement of sustainable economic targets, and mitigate the impacts of climate change. This study also suggests the need for policies that further support the acceleration of the energy transition, as well as increased investment and development of other renewable energy technologies such as wind and biomass
PENGARUH BEBAN PAJAK TANGGUHAN, PERENCANAAN PAJAK DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Cahyadi, Stefanus; Nelson, Catheryn Iona
Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Vol. 6 No. 1 (2025): Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Publisher : Program Studi Akuntansi Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55122/jabisi.v6i1.1622

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh beban pajak tangguhan, perencanaan pajak, dan profitabilitas terhadap nilai perusahaan di consumer non-cyclical sector yang terdaftar di Bursa Efek Indonesia pada tahun 2021–2023. Variabel independen dalam penelitian ini adalah beban pajak tangguhan (BPT), perencanaan pajak yang diproksikan dengan tarif pajak efektif (ETR), dan profitabilitas yang diproksikan dengan return on assets (ROA). Nilai perusahaan sebagai variabel dependen diukur dengan rasio Tobin’s Q. Sampel penelitian terdiri dari 57 perusahaan yang dipilih dengan teknik purposive sampling. Data dianalisis dengan analisis regresi linier berganda dengan pengujian asumsi klasik yang diperlukan. Hasil penelitian menunjukkan bahwa profitabilitas (ROA) memiliki pengaruh signifikan terhadap nilai perusahaan, sementara beban pajak tangguhan (BPT) dan perencanaan pajak (ETR) tidak memiliki pengaruh signifikan terhadap nilai perusahaan. Temuan ini menunjukkan bahwa pasar lebih responsif terhadap informasi keuangan dasar seperti profitabilitas, dibandingkan dengan informasi pajak yang dianggap menyampaikan sinyal yang lebih lemah terhadap nilai perusahaan. Hasil ini mendukung teori sinyal, yang menyatakan bahwa hanya informasi yang penting dan mudah dipahami oleh investor yang dapat memengaruhi persepsi pasar terhadap nilai perusahaan.
Co-Authors Anjani, Angelica Dara Wahyu Breliastiti, Ririn Cahyadi, Stefanus Claudia T., Stephany Daynarra, Babyrra Gwendella, Richelly Hanjaya, Anthony Evan Rosewita, Bella Sutanto, Kevin Amadis