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All Journal JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Journal of Social Research Journal Of World Science Return : Study of Management, Economic and Bussines CARE: Jurnal Pengabdian Multi Disiplin
Destiana, Rizka
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Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Green Accounting Disclosure and Its Effect on Financial Performance of Mining Company Destiana, Rizka; Simorangkir, Bella Rizky Anggraini
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 12 No. 2 (2024): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2024
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v12i2.7905

Abstract

This research examines the influence of environmental costs, environmental performance, and environmental disclosure on financial performance in the mining industry. The population in this study comprises all mining companies listed on the Indonesia Stock Exchange during the period 2018-2022. By using a purposive sampling method, 15 companies meet the criteria with a total of 175 data sets. Quantitative data analysis was employed in this study using time-series data. Data collection method utilized in this research was a documentation method. The analytical tool in this study is the multiple regression analysis. In this study, data is processed by using the SPSS program. The primary contribution of this research is to underscore the importance of effective environmental management within the context of the mining industry. The research findings indicate that environmental costs have a negative influence on financial performance, while environmental performance and environmental disclosure have a positive influence on financial performance.
Accounting Students’ Perceptions : Anticipatory Socialization, Professional Commitment, and Moral Intensity Regrading Whistleblowing Intentions Destiana, Rizka; Savitri, Mellisa Dhea
Journal of Social Research Vol. 4 No. 7 (2025): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v4i7.2633

Abstract

The purpose of this research is to provide accounting students with a thorough conceptual framework for internal whistleblowing, which will subsequently be empirically validated. In order to achieve this goal, the study looks at the moderating effect of moral intensity perception and the mediating role of professional commitment in relation to anticipatory socialization's impact on the inclination to report infractions. The study's target demographic consists of accounting majors who plan to graduate in 2024. A survey that is self-administered is given to 186 accounting students. To evaluate the suggested hypotheses, route analysis and moderation regression analysis are also used. The results of the hypothesis test show that the following relationships exist: moral intensity positively influences whistleblowing intention, moral intensity negatively moderates the relationship between professional commitment and whistleblowing intention, and moral intensity does not moderate the mediating effect of anticipatory socialization on whistleblowing intention. Positive relationships are found between anticipatory socialization and professional commitment, professional commitment and whistleblowing intention, and professional commitment and professional socialization. The aforementioned results highlight the significance of incorporating ethical education into undergraduate courses and educating students about the ethical principles, goals, and societal duties of the accounting profession.
Analysis of Differences in Company Financial Performance Before and After Mergers or Acquisitions in Companies Carrying out a Merger or Acquisition on the Indonesian Stock Exchange 2019-2021 Period Destiana, Rizka; Amyza, Nur
Journal of World Science Vol. 3 No. 7 (2024): Journal of World Science
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jws.v3i7.664

Abstract

In the world of capital markets, the influence of investment is very influential. Mergers and acquisitions are considered one of the most efficient ways to gain access to new markets or enhance the capabilities necessary to face the world's challenges. The purpose of this study is to prove whether there is a difference in 9 financial ratios consisting of NPM, ROA, ROE, CR, QR, DR, TATO, EPS, and EVA before and after the merger or acquisition. This study is quantitative research; the assessment of the company's financial performance in this study uses financial statements 1 year before and 1 year after the merger or acquisition. The sample used in this study includes all companies that go public that carry out mergers or acquisitions on the Indonesia Stock Exchange for the 2019-2021 period. Sampling was conducted using the purposive sampling method so that 26 companies that carried out mergers or acquisitions were obtained. The analysis methods used were descriptive statistical tests, the One-Sample Kolmogorov Smirnov Test normality test, and the Wilcoxon Signed Rank Test differentiated tests. The results in this study showed that there was no difference in the variables NPM, ROA, ROE, CR, QR, DR, TATO, and EPS before and after the merger or acquisition, while there was a difference in EVA before and after the merger or acquisition.
The Influence of Attitude, Subjective Norms, Perceived Behavioral Control, and Financial Literacy on Investment Intention Hidayati, Nurul Yulia; Destiana, Rizka
Return : Study of Management, Economic and Bussines Vol. 2 No. 7 (2023): Return : Study of Management, Economic And Bussines
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v2i7.137

Abstract

This study aims to examine the influence of attitude, subjective norm, perceived behavioral control, and financial literacy on stock investment intention in Batam State Poyltechnic students. This study refers to the Theory of Planned Behavior (TPB) to determine the factors that influence investment intentions. The method used in this study is a quantitative method and sample selection is based on the purposive sampling. A total of 185 respondents were obtained through a questionnaires which were distributed online via Google Drive to Batam State Polytechnic students, majoring in Business Management, Managerial Accounting Study Program class of 2019-2020. Data were analyzed using Structural Equation Modelling (SEM) which is processed with SPSS 25 and AMOS 21. The result of this study show that attitude, subjective norms, and perceived behavioral control have a positive and significant effect on investment intentions. However, financial literacy does not have significant effect on investment intention.
Desiminasi Permainan Edukasi Gonggong Elektrik Di Pusat Layanan Autis Kota Batam Diono, Diono; Jefiza, Adlian; Firdaus, Fadli; Mulyadi, Indra Hardian; Wicaksono, Muhammad Jaka Wimbang; Ghozali, Muhammad Syafei; Destiana, Rizka; Wulandari, Febrina; Yangu, Juliasyah
CARE: Journal Pengabdian Multi Disiplin Vol. 1 No. 2 (2023)
Publisher : Fakultas Agama Islam Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/care.v1i2.16676

Abstract

Permainan edukatif merupakan salah satu sarana dalam memberikan pembelajaran tertentu bagi setiap anak, khususnya anak penyandang autis. Banyak layanan yang dapat dioptimalkan Pusat Layanan Autis (PLA) kota Batam. Permasalahan utama adalah minimnya permainan edukatif yang berfungsi untuk pembelajaran pengendalian emosi siswa anak autis. Pada pengabdian ini diusulkan sebuah perangkat pembelajaran berupa permainan edukatif melalui permainan Gonggong Elektrik. Permainan Gonggong elektrik merupakan penerapan fisika dasar dimana siswa akan terlatih secara emosional dalam memainkan gonggong tersebut. Hasil dari kuisioner kepuasan pengguna di PLA kota Batam menunjukkan 90% alat permainan edukatif Gonggong Elektrik dapat digunakan dalam menunjang pengendalian emosi siswa autis.
Co-Authors Amyza, Nur Diono, Diono Firdaus, Fadli Ghozali, Muhammad Syafei Hidayati, Nurul Yulia Jefiza, Adlian Mulyadi, Indra Hardian Savitri, Mellisa Dhea Simorangkir, Bella Rizky Anggraini Wicaksono, Muhammad Jaka Wimbang Wulandari, Febrina Yangu, Juliasyah