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INTEGRASI PRINSIP KEBERLANJUTAN DALAM SUPPLY CHAIN UNTUK MENINGKATKAN EFISIENSI DAN MENGURANGI DAMPAK LINGKUNGAN DI PABRIK TAHU Santika, Nilam; Ramadhani, Noviana; Yuwandono, Rr Jihan Faadhilah; Pandin, Maria Yovita R.
KOLEGIAL Vol 12 No 2 (2024): Juli-Desember
Publisher : STIE DWI SAKTI BATURAJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55744/kolegial.v12i2.275

Abstract

This research focuses on the implementation of Green Supply Chain Management (GSCM) in the tofu industry in Bohar, Sidoarjo, with the aim of increasing efficiency and reducing environmental impacts. The research method used is a qualitative approach through interviews and direct observation in the field. The results showed that the tofu factory in Bohar has implemented GSCM practices, including pollution prevention, product management, and sustainable development. One example is the utilization of solid waste as animal feed and the treatment of liquid waste using a wastewater treatment plant (WWTP), which has a positive impact on the environment. However, challenges such as efficient water use management still need to be addressed. Recommendations from this study include the importance of innovation and collaboration with stakeholders to improve the sustainability of the tofu industry in the area.
Pengaruh Intellectual Capital, Company Size, dan Capital Structure Terhadap Kinerja Keuangan pada Perusahaan Properti and Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2020 – 2023 Yuwandono, Rr Jihan Faadhilah; Trihastuti, Rr Adiati
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 02 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : Desember-Febuari
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i02.967

Abstract

This study aims to analyze the effect of intellectual capital, company size, and capital structure on the financial performance of Property and Real Estate sector companies listed on the Indonesia Stock Exchange (IDX) in the 2020-2023 period. Financial performance is measured using three ratios, namely Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE). The research sample consisted of 43 companies selected using purposive sampling method. The analysis methods used in this research are descriptive test, model feasibility test, multiple linear regression, classical assumption test and hypothesis testing. The results showed that intellectual capital has a positive and significant effect on the company's financial performance. Meanwhile, company size has no significant effect on financial performance. On the other hand, capital structure has a significant effect on NPM and ROE, but has no significant effect on ROA. These findings indicate the importance of intellectual capital management and capital structure in improving the financial performance of companies in the Property and Real Estate sector, although company size has no significant effect.