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All Journal Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Journal of Economics, Assets, and Evaluation
Pandin, Maria
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Penerapan Green Accounting dan Green Economy terhadap Ketahanan Keuangan Perusahaan Sektor Manufaktur Fitriani, Dita; Pandin, Maria
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 1 (2025): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i1.2183

Abstract

Penelitian ini bertujuan untuk mengevaluasi pengaruh akuntansi hijau dan ekonomi hijau terhadap ketahanan finansial di sektor manufaktur. Metode yang diterapkan adalah kuantitatif, dengan teknik purposive sampling untuk pemilihan sampel. Sampel penelitian ini melibatkan 10 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2020-2023. Data yang digunakan dalam penelitian ini diambil dari laporan tahunan dan laporan keberlanjutan perusahaan, kemudian dianalisis dengan menggunakan perangkat lunak Smart PLS. Hasil analisis mengindikasikan bahwa akuntansi hijau berdampak signifikan terhadap ketahanan finansial (t-statistik = 3,29 > 1,96) dan ekonomi hijau juga memiliki dampak signifikan terhadap ketahanan keuangan (t-statistik = 5,05 > 1,96)
The Effects of Momentum Trading, Market Volatility, and Liquidity on the Risk of Sharia Stock Portfolios in Indonesia Indrayanti, Tyas; Bandiah, Andini; Aryaningtyas, Tsinta; Fauziah, Isnani; Saputra, Bagas; Pandin, Maria
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 3 No. 2 (2025): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v3i2.958

Abstract

This study aims to analyze the effect of momentum trading, market volatility, and liquidity on the risk of sharia stock portfolios at Islamic banks in Indonesia. The research population consists of four Islamic banks listed on the Indonesia Stock Exchange (BANK, BRIS, BTPS, and PNBS) during the period 2022–2024. Data were obtained from the official website of the Indonesia Stock Exchange and processed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method with the help of the SmartPLS 4 application. The independent variables used were momentum trading (RSI, MACD, Stochastic Oscillator), market volatility (ATR and Bollinger Bandwidth), and liquidity (Turnover Ratio and Bid-Ask Spread), while the dependent variables were sharia stock portfolio risk (Beta and Standard Deviation). The results of the study indicate that momentum trading and market volatility have a positive and significant effect on the risk of sharia stock portfolios, while liquidity has no significant effect. Simultaneously, all three variables have a significant effect on portfolio risk with an R² value of 0.829. These findings indicate that market volatility is the dominant factor affecting the risk of sharia stock portfolios in Indonesia. The implication of this study is that investors need to pay attention to technical indicators such as momentum and volatility to minimize investment risk, while Islamic capital market managers are advised to improve literacy and transparency so that investment strategies are more oriented towards fundamentals and Islamic principles.
HR Competence and Internal Control System on the Quality of Financial Statements at PT. SPIL Nikmah, Anisa; Pandin, Maria
Journal of Economics, Assets, and Evaluation Vol. 3 No. 3 (2026): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jeae.v3i3.1047

Abstract

This study examines the impact of PT Salam Pacific Indonesia Lines' internal control system and employee capabilities about the caliber of financial reporting. In this study, questionnaires were distributed to 235 employees to collect primary data, and saturation sampling was used to cover all participants. The data was evaluated by applying multiple regression analysis. The findings show that the internal control system shows that the quality of financial reporting is not much impacted by staff competencies. The quality of financial reporting is also greatly influenced by the personnel's skills and the internal control system. These findings indicate that while an excellent internal control system plays a crucial role in providing high-quality financial reporting, the capabilities of personnel also play a significant role when supported by strong control mechanisms.
Co-Authors Aryaningtyas, Tsinta Bandiah, Andini Fauziah, Isnani Fitriani, Dita Indrayanti, Tyas Nikmah, Anisa Saputra, Bagas