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All Journal Formosa Journal of Social Sciences (FJSS) Justika : Jurnal Sistem Informasi Akuntansi
Yuyun Yuniati Yuningsih
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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The Influence of Working Capital and Sales Growth on Net Profit at PT Sido Muncul Tbk (Case Study on the Indonesian Stock Exchange for the 2018-2023 Period) Neng Anis Safitri; Yuyun Yuniati Yuningsih
Formosa Journal of Social Sciences (FJSS) Vol. 3 No. 2 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjss.v3i2.10040

Abstract

Working capital is a tool to measure a company's ability to create value for investors through the profits it produces. Net profit is a ratio to determine the amount of net profit that has been obtained by the company. Based on this, the author gave the title of this research, namely: "The influence of capital work and sales growth towards net profit for the 2018-2023 period". This research aims to: (1) how working capital, sales growth and net profit at PT Sido TBK appear for the 2018-2023 period. (2) what is the effect of working capital on net profit at PT Sido appears TBK for the 2018-2023 period. (3) how does sales growth affect net profit at PT Sido appears TBK for the 2018-2023 period. (4) what is the influence of working capital and sales growth on net profit at PT Sido appears TBK 2018-2023. The method used in this research is descriptive - associative with an ex-fost facto approach. The data collection method used is documentation. and sampling using non-probability sampling. The data source used is secondary data with the type of data used is quantitative data. The statistical data testing method uses the t statistical test with a significance level of 0.05 and the f test with a significance of 0.010 using the SPSS 26 for Windows program. The research results show that working capital has a negative effect on net profit with a calculated t value of 0.550 and a significance value of 0.05 and a correlation value of 0.079, which means the level of relationship has a negative effect
Implementasi Green Accounting Berbasis AMO Pada Perusahaan Manufaktur Di Jawa Barat Galih Raspati; Yuyun Yuniati Yuningsih; Lis Saumi Ramdhani; Andi Riyanto
JUSTIKA : Jurnal Sistem Informasi Akuntansi Vol 6 No 1 (2026): Juni 2026
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/justika.v6i1.12751

Abstract

Penelitian ini bertujuan menganalisis implementasi green accounting berbasis kerangka Ability–Motivation–Opportunity (AMO) pada perusahaan manufaktur di Jawa Barat. Penelitian menggunakan pendekatan kualitatif deskriptif dengan desain studi kasus tunggal pada PT XYZ, sebuah perusahaan manufaktur tekstil dan garmen yang telah menerapkan pelaporan keberlanjutan. Data dikumpulkan melalui wawancara mendalam, studi dokumentasi dan observasi non-partisipan, kemudian dianalisis menggunakan model interaktif Miles, Huberman dan Saldaña. Hasil penelitian menunjukkan bahwa implementasi green accounting dipengaruhi oleh interaksi tiga dimensi utama AMO. Pada dimensi ability, perusahaan telah melakukan pelatihan terkait pengukuran emisi dan konsumsi energi, namun masih terdapat kesenjangan kompetensi antara aspek teknis lingkungan dan akuntansi finansial. Pada dimensi motivation, implementasi lebih banyak didorong oleh faktor ekstrinsik seperti tekanan regulasi, tuntutan pelanggan global dan kebutuhan akses green financing, sedangkan motivasi intrinsik terkait komitmen keberlanjutan belum sepenuhnya terinternalisasi. Pada dimensi opportunity, dukungan manajemen puncak dan keberadaan Komite ESG menjadi faktor pendorong, tetapi masih terdapat hambatan berupa sistem teknologi yang belum terintegrasi, silo antar departemen, dan keterbatasan infrastruktur monitoring lingkungan. Penelitian ini menyimpulkan bahwa keberhasilan implementasi green accounting memerlukan keseimbangan antara kemampuan, motivasi dan kesempatan karena kelemahan pada salah satu dimensi dapat menjadi bottleneck yang menghambat efektivitas implementasi. Penelitian ini memberikan kontribusi teoretis dalam pengembangan kerangka AMO pada konteks akuntansi keberlanjutan serta implikasi praktis bagi perusahaan, regulator dan institusi pendidikan dalam memperkuat implementasi Environmental Management Accounting (EMA).
Co-Authors Andi Riyanto Galih Raspati Lis Saumi Ramdhani Neng Anis Safitri