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PENGARUH PENGUNGKAPAN AKUNTANSI LINGKUNGAN DAN CSR TERHADAP KINERJA KEUANGAN PERUSAHAAN SUBSEKTOR FARMASI DI BURSA EFEK INDONESIA TAHUN 2018-2021 Enjelina Situmeang; Thezar Fiqih Hidayat Hasibuan; Rana Fathinah Anada; Fauziah Rahman
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 1 No. 1 (2024): Vol. 1 No. 1 Edisi Januari 2024
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v1i1.21

Abstract

This research aims to determine the effect of environmental accounting and corporate social responsibility disclosures on the financial performance of pharmaceutical sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2018-2021. Environmental accounting disclosures will encourage the ability to minimize environmental problems faced by the Company, problems of environmental damage, their causes and their impact on human life both now and in the future. This encourages people to realize the importance of environmental conservation. This research uses quantitative methods. The sample in this research was 36 data collection using the company's annual report. Sampling used total sampling and the significance level used was 0.05. Based on research results, Environmental Accounting positively and significantly influences financial performance, Corporate Social Responsibility positively and significantly influences financial performance, Environmental Accounting disclosure and Corporate Social Responsibility simultaneously influence the financial performance of Pharmaceutical Sub-Sector Manufacturing Companies Listed on the Stock Exchange Indonesia in 2018-2021.
Pengaruh Intergovernmental Revenue dan Kekayaan Pemerintah Daerah terhadap Kinerja Keuangan Pemerintah Daerah Wilayah Sumatera Utara Tahun 2021–2023 Rahmadiyah Syafitri; Sucitra Dewi; Fauziah Rahman
Community Engagement and Emergence Journal (CEEJ) Vol. 5 No. 4 (2024): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i1.7956

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh intergovernmental revenue  dan kekayaan pemerintah daerah terhadap kinerja keuangan pemerintah daerah wilayah Sumatera Utara tahun 2021-2023. Penelitian ini menggunakan data sekunder, data sekunder ini diperoleh dari datalaporan keuangan pemerintah daerah wilayah sumatera utara melalui www.ppid.kemenkeu.go.id  atau melalui aplikasi PPID yang tersedia. Populasi dalam penelitian iniadalah laporan keuangan pemerintah daerah wilayah Sumatera Utara sebanyak 33 kabupaten/kota periode tahun 2021-2023. Teknik sampel jenuh digunakan untuk mengambil sampel dalam penelitian ini. Sampel penelitian ini adalah kabupaten/kota yang memenuhi kriteria yaitu sebanyak 33 kabupaten/kota Sumatera Utara. Teknik analisis data dalam penelitian ini menggunakan regresi data panel. Hasil dari penelitian ini menunjukkan bahwa intergovernmental revenue berpengaruh positif dan signifikan terhadap kinerja keuangan, kekayaan pemerintah daerah berpengaruh negatif dan signifikan terhadap kinerja keuangan sedangkan hasil penelitian secara simultan menunjukkan bahwa intergovernmental revenue dan kekayaan pemerintah daerah secara simultan berpengaruh dan signifikan terhadap kinerja keuangan pemerintah kabupaten/kota yang ada di Provinsi Sumatera Utara.
Green Entrepreneurship: The Role of Sandwich Generation Intentions through Entrepreneurial Orientation and SDGs Literacy Tri Auri Yanti; A'an Nurhadi; Fauziah Rahman; Irna Triannur Lubis
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 5 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i6.9286

Abstract

This study aims to analyse the role of the sandwich generation's intentions in shaping green entrepreneurship through entrepreneurial orientation and Sustainable Development Goals (SDGs) literacy in Deli Serdang Regency. The research approach used a quantitative method with a survey of the sandwich generation running micro and small businesses, and analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM). The results showed that entrepreneurial orientation and SDGs literacy had a significant influence on the formation of green entrepreneurship, while entrepreneurial intention acted as a mediator in strengthening this relationship. These findings emphasise the importance of developing entrepreneurial orientation and understanding of SDGs as strategies to encourage environmentally friendly business practices among the sandwich generation. This study provides practical implications for the government, educational institutions, and business actors in designing training and education programmes that support sustainable entrepreneurship.