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All Journal AKUNTANSI DEWANTARA Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Manajemen Stratejik dan Simulasi Bisnis Jurnal Ekonomi, Manajemen, Akuntansi
Primardiningtyas, Filzah
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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ANALISIS DAMPAK CARBON TAX TERHADAP KINERJA KEUANGAN PERUSAHAAN: STUDI KASUS PADA PT. INDOCEMENT TUNGGAL PRAKARSA TBK Primardiningtyas, Filzah; Adyatma, Rafi; Putri Shamaya, Veren; Yovita R Pandin , Maria
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.772

Abstract

The purpose of this research is to determine the impact of carbon tax implementation on the financial performance of PT Indocement Tunggal Prakarsa tbk. This study uses a descriptive qualitative method. The result of this research is that the implementation of the Carbon Tax on PT Indocement Tbk will affect the company's financial performance. With the implementation of the carbon tax, the amount of profit will also decrease because the profit will be used to pay the carbon tax of PT Indocement Tunggal Prakarsa Tbk. The decrease in the company's profit will affect the financial performance of PT Indocement Tunggal Prakarsa Tbk. This will impact the ratios of PT Indocement Tunggal Prakarsa Tbk such as the ROA and ROE ratios. In 2023, the ROA of PT Indocement Tunggal Prakarsa Tbk was 6.57% and the ROE was 9.30%.
Pengaruh Penerapan GRI Standart 2021 Terhadap Kinerja Lingkungan Dan Sosial Perusahaan Pada Perusahaan Tambang Batu Bara Yang Terdaftar Di BEI Tahun 2023 Primardiningtyas, Filzah; Jelita Prakasita Handi Dhaneswara; Maria Yovita R Pandin
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 3: Maret 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i3.7166

Abstract

Tujuan dari penelitian ini adalah untuk mengkaji bagaimana penerapan Standar GRI 2021 berdampak pada kinerja sosial dan lingkungan perusahaan industri batubara tahun 2022–2023. Berdasarkan hasil penelitian, kinerja sosial dan lingkungan perusahaan membaik ketika Standar GRI 2021 diterapkan. Berdasarkan pedoman GRI, Perusahaan Sektor Batubara telah berhasil meningkatkan pengelolaan limbah, pemanfaatan energi terbarukan, dan pengendalian emisi. Dari segi sosial, perusahaan menunjukkan peningkatan dalam hal kesejahteraan tenaga kerja, kesehatan dan keselamatan kerja, serta hubungan yang lebih baik dengan masyarakat sekitar. Penelitian ini menyimpulkan bahwa penerapan Standar GRI 2021 mendorong Perusahaan Sektor Batubara untuk lebih berkomitmen dalam mencapai keberlanjutan, baik dari segi lingkungan maupun sosial.
Pengaruh Struktur Modal, Struktur Aktiva Dengan Variabel Intervening Kinerja Keuangan dan Manajemen Laba Terhadap Intensitas Pajak Efektif Pada Perusahaan Subsektor Industri Rokok yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2019-2022 Primardiningtyas, Filzah; Hwihanus, Hwihanus
Jurnal Manajemen Stratejik dan Simulasi Bisnis Vol. 4 No. 2 (2023): Jurnal Manajemen Stratejik dan Simulasi Bisnis
Publisher : Fakultas Ekonomi Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/mssb.4.2.119-130.2023

Abstract

The study aims to analyze the impact of the capital structure, asset structure on effective tax rates with intervening variables of financial performance and profit management on the BEI-listed tobacco industry in 2019-2022. The study uses descriptive quantitative data with secondary data obtained from the annual report of the cigarette company for 2019-2022. The population of this study is cigarette companies that are listed in the BEI 2019-2022 using purposive sampling method. The research technique uses Smart-PLS4 software with SEM- PLS analysis consisting of an external model and an inner model. The test results showed from the nine hypotheses, that only the capital structure against profit management and the asset structure towards profit management were significant with a negative influence.
PENGARUH AKUNTABILITAS, TRANSPARANSI, DAN PEMANFAATAN TEKNOLOGI TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN PENGELOLAAN KEUANGAN SEBAGAI VARIABEL INTERVENING DI KABUPATEN PASURUAN Primardiningtyas, Filzah; Hidayat, Muhammad Taufik
AKUNTANSI DEWANTARA Vol 9 No 1 (2025): Vol 9 No 1 (2025): AKUNTANSI DEWANTARA VOL. 9 NO.1 APRIL 2025
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v9i1.19055

Abstract

With the use of intervening factors related to regional financial management in Pasuruan Regency, this research intends to examine the effects of accountability, transparency, and technology use on the quality of financial reports. This study makes use of quantitative methods, such as descriptive analysis and a census-based sampling strategy. A total of 87 respondents from each regional apparatus operation (OPD) were included in this research, all of them were members of the finance, budget, and treasury personnel. Information gathered from surveys and processed with the use of PLS 3 software, including both outside and inner model testing. The study found that several factors influence financial report quality: accountability, transparency, and technology use all have positive and significant effects on report quality; transparency has a positive but insignificant effect on report quality; financial management has a negative but insignificant effect on report quality; and regional financial management has no control over the variables of report quality that relate to technology use, transparency, and accountability.
Co-Authors - Hwihanus Adyatma, Rafi Jelita Prakasita Handi Dhaneswara Maria Yovita R Pandin Muhammad Taufik Hidayat Putri Shamaya, Veren Yovita R Pandin , Maria