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All Journal Kresna: Jurnal Riset dan Pengabdian Masyarakat Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Ilmiah Akuntansi Jurnal Ilmiah Manajemen dan Akuntansi
Anissa Amalia Mulya
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Social Sciences Other

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Pengelolaan Sampah Online Pada Bank Sampah Matahari Menuju Lingkungan Bersih Sampah Titin Fatimah; Anissa Amalia Mulya; Utomo Budiyanto; Atik Ariesta; Bijan Austin Pratama; Rulli Sofansyah
KRESNA: Jurnal Riset dan Pengabdian Masyarakat Vol 4 No 2 (2024): Jurnal KRESNA November 2024
Publisher : DRPM Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/kresna.v4i2.176

Abstract

Bank Sampah Matahari Kelurahan Pedurenan dibentuk sebagai salah satu upaya dalam menciptakan lingkungan yang bersih dari sampah. Dengan periode bulanan, Bank Sampah Matahari melakukan kegiatan penimbangan sampah yang dikumpulkan oleh warga yang menjadi nasabah Bank Sampah Matahari. Nasabah mengisi formulir setor sampah, menimbang sampahnya, kemudian pengurus bank sampah akan mencatatnya di buku tabungan sampah milik nasabah. Sampah yang semakin banyak tentu akan menimbulkan masalah, sehingga memerlukan pengolahan seperti membuat sampah menjadi produk yang berguna. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kemampuan dan keterampilan para pengurus Bank Sampah Matahari dengan memberikan edukasi dan pengetahuan mengenai bank sampah digital melalui Aplikasi Mobile Bank Sampah Matahari serta pelatihan mendaur ulang sampah menjadi produk yang memiliki manfaat ekonomi. Metode pelaksanaan dalam pengabdian kepada masyarakat ini memuat tahapan yang terdiri dari sosisalisasi, pelatihan, dan penerapan teknologi. Peran aktif pengurus Bank Sampah Matahari sebagai mitra dan peserta menjadi kunci suksesnya kegiatan pengabdian kepada masyarakat ini. Kegiatan ini meningkatkan kemampuan manajemen mitra dalam mengelola bank sampah sebesar 87% dan meningkatkan keterampilan dalam mengolah sampah sebesar 100%.
Pengaruh Pertumbuhan Perusahaan, Debt Default, Ukuran KAP dan Audit Tenure terhadap Opini Audit Going Concern: (Studi Empiris pada Perusahaan Property dan Real Estate yang Terdaftar pada Bursa Efek Indonesia Periode 2019 - 2023) Elisa Tiurma Gratia; Anissa Amalia Mulya
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 4 No. 2 (2025): April : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v4i2.3976

Abstract

This study aims to test and analyze the effect of Company Growth, Debt default, KAP Size, and Audit tenure on Going concern Audit Opinions on property dan real estate companies listed on the IDX for the period 2019 - 2023. The sample selection technique used purposive sampling method so that 67 research sample companies were obtained. The analytical tool used in this research is logistic regression analysis using SPSS version 22.0. The results of this study indicate that debt default has a significant positive effect on going concern audit opinion, audit tenure has a significant negative effect on going concern audit opinion, while company growth and KAP size have no effect on going concern audit opinion.
PENGARUH FIRM SIZE, CURRENT RATIO, DEBT TO EQUITY RATIO, TOTAL ASSETS TURNOVER TERHADAP KINERJA KEUANGAN Leonardo Krisman; Anissa Amalia Mulya
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 5 (2025): September : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/x3apea88

Abstract

This research aims to examine the influence of Firm Size, Current Ratio, Debt to Equity Ratio, Total Assets Turnover on Finansial Performance. Firm Size, Current Ratio, Debt to Equity Ratio, Total Assets Turnover as an independent variable, Finansial Performance as the dependent variable. This research uses secondary data with a population of 44 companies, namely on Nikel sub sector mining companies listed on the Indonesian Stock Exchange in 2021-2024, 13 (thirteen) companies are the research sample with the observation year 2021-2024. The sampling technique used was purposive sampling with multiple linear regression analysis method. The results of this research show that partially and simultaneously Firm Size Influences Stock Price. Meanwhile, Current Rasio, Debt to Equity Ratio, Total Assets Turnover have No. Effects on Financial Performance.
PENGARUH BIAYA LINGKUNGAN, LEVERAGE, UKURAN DAN LIKUIDITAS TERHADAP KINERJA KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN SUB SEKTOR AGRICULTURAL PRODUCT YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2024). Siti Mudrikah; Anissa Amalia Mulya
Jurnal Ilmiah Akuntansi Vol. 2 No. 4 (2025): November : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/hkz0t879

Abstract

This study aims to analyze the influence of environmental costs, leverage, firm size, and liquidity on financial performance (an empirical study on agricultural product sub-sector companies listed on the indonesia stock exchange for the period 2021-2024). The research method used was secondary data obtained from companies’ annual reports. Samples were selected using purposive sampling based on specific criteria, and data were analyzed using multiple linear regression. The results show that leverage has a significant negative effect on financial performance. Meanwhile, environmental costs, size, and liquidity have no effect on financial performance.
PENGARUH NET PROFIT MARGIN, DEBT TO EQUITY RATIO, EARNING PER SHARE, CURRENT RATIO TERHADAP HARGA SAHAM Daniel Sardon Agustinus Marbun; Anissa Amalia Mulya
Jurnal Ilmiah Akuntansi Vol. 2 No. 4 (2025): November : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/61e64d59

Abstract

This study aims to examine the influence of Net Profit Margin, Debt to Equity Ratio, Earning Per Share, and Current Ratio on Stock Prices. In this research, Net Profit Margin, Debt to Equity Ratio, Earning Per Share, and Current Ratio are treated as the independent variables. Meanwhile, Stock Price acts as the dependent variable. This research utilizes secondary data from food and beverage subsector companies listed on the Indonesia Stock Exchange for the 2021–2024 period, with a sample of 51 companies. The sampling technique used is purposive sampling, and the analytical method is multiple linear regression. The results indicate that Debt to Equity Ratio has a negative influence on Stock Prices. Conversely, Net Profit Margin, Earning Per Share, and Current Ratio show a positive influence on Stock Prices
PENGARUH UKURAN PERUSAHAAN, CURRENT RATIO, DEBT TO EQUITY RATIO, DAN RETURN ON ASSETS TERHADAP NILAI PERUSAHAAN Louis Louis; Anissa Amalia Mulya
Jurnal Ilmiah Akuntansi Vol. 2 No. 4 (2025): November : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/467f9g57

Abstract

This study aims to examine the effect of Company Size, Current Ratio, Debt to Equity Ratio, and Return on Assets on Firm Value. Company Size, Current Ratio, Debt to Equity Ratio, and Return on Assets serve as independent variables, while Firm Value serves as the dependent variable. This study uses secondary data from a population of 25 companies, namely Infrastructure companies in the Construction sub-sector listed on the Indonesia Stock Exchange in 2021-2024. A total of 21 (twenty-one) companies were sampled for the study, with observation periods of 2021-2024. The sampling technique used was purposive sampling with multiple linear regression analysis. The results of this study indicate that Company Size, Current Ratio, Debt to Equity Ratio, and Return on Assets partially and simultaneously influence Firm Value.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE, PROFITABILITAS, DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE Sonia Natalia; Anissa Amalia Mulya
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 1 (2026): Januari : Jurnal Ilmiah Manajemen dan Akuntansi (in progress)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/4wyx9b08

Abstract

The purpose of this study is to investigate how tax avoidance is impacted by capital intensity, profitability, leverage, and corporate social responsibility. The dependent variable is tax avoidance, and the independent variables are capital intensity, profitability, leverage, and corporate social responsibility. With 95 businesses from the food and beverage manufacturing subsector listed on the Indonesia Stock Exchange between 2021 and 2024, this study makes use of secondary data. 44 businesses in all, spanning the observation years 2021–2024, were chosen as the research sample. Purposive sampling was the sample strategy used, while multiple linear regression was the analysis methodology. According to the study's findings, tax avoidance is significantly impacted by corporate social responsibility in both a partial and simultaneous manner. On the other hand, tax avoidance is not much impacted by leverage, profitability, or capital intensity..
Co-Authors Atik Ariesta Bijan Austin Pratama Daniel Sardon Agustinus Marbun Elisa Tiurma Gratia Leonardo Krisman Louis Louis Rulli Sofansyah siti mudrikah Sonia Natalia Titin Fatimah Utomo Budiyanto