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All Journal LaGeografiA Jurnal Revenue : Jurnal Ilmiah Akuntansi REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN
Adyatma, Rafi
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Humanities Economics, Econometrics & Finance Education Physics Social Sciences Other

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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%.
Identifikasi Lokasi Potensial Mikrohidro Menggunakan Metode AHP dan SIG di DAS Sembakung Kalimantan Utara Nurrohman, Andy Wibawa; Adyatma, Rafi; Awaliah, Rohmatul Arsy; Fadilah, Hasna Rizqi
LaGeografia Vol 23, No 3 (2025): Juni
Publisher : UNIVERSITAS NEGERI MAKASSAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35580/lageografia.v23i3.73816

Abstract

Microhydro Power Plant (MHP) is a promising renewable energy solution for remote rural areas that have not been reached by electricity, especially in areas with abundant water resources. This study aims to identify potential locations for MHP development in the Sembakung Watershed, North Kalimantan, by integrating the Analytical Hierarchy Process (AHP) and Geographic Information System (GIS) methods. Seven spatial parameters were used in the analysis, namely elevation, slope, distance from the river, land cover, number of electricity customers, and level of ground motion vulnerability. Each parameter was weighted using AHP based on its level of influence on the feasibility of MHP development, and processed in GIS to produce a location suitability map. The results of the analysis show that the Lumbis Ogong sub-district area has a high level of suitability for MHP development, supported by ideal geographical characteristics and urgent electrical energy needs. This study shows that the AHP-SIG approach is effective in supporting spatial decision-making and can be a local potential-based renewable energy planning strategy. The findings also provide an opportunity to sustainably accelerate rural electrification in Indonesia's border regions, which are still lagging in terms of energy infrastructure.
PENGARUH GREEN ACCOUNTING DAN INOVASI PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN PADA INDUSTRI MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Adyatma, Rafi; Pandin, Maria Yovita R.
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 6, No 2 (2025): REMITTANCE DESEMBER 2025
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol6no2.759

Abstract

This study aims to determine the effect of green accounting and corporate innovation on the financial performance of companies in the food and beverage industry listed on the Indonesia Stock Exchange in 2021-2023, both partially and simultaneously. This study employed quantitative research methods and utilized secondary data from 12 sample companies for the period 2021-2023. The results showed that green accounting did not affect corporate financial performance. Corporate innovation did not affect corporate financial performance. However, green accounting and corporate innovation simultaneously influenced corporate financial performance.Penelitian ini bertujuan untuk mengetahui pengaruh green accounting dan inovasi perusahaan terhadap kinerja keuangan perusahaan pada industri makanan dan minuman yang terdaftar di Bursa Efek Indonesia pada tahun 2021-2023 baik secara parsial maupun secara simultan. Penelitian ini menggunakan metode penelitian kuantiatif dan menggunakan data sekunder dari 12 sampel perusahaan pada periode tahun 2021-2023. Hasil penelitian menunjukkan bahwa green accounting tidak berpengaruh terhadap kinerja keuangan perusahaan. Inovasi perusahaan tidak berpengaruh terhadap kinerja keuangan perusahaan. Akan tetapi, green accounting dan inovasi perusahaan secara simultan berpengaruh terhadap kinerja keuangan perusahaan.
Co-Authors Awaliah, Rohmatul Arsy Fadilah, Hasna Rizqi Nurrohman, Andy Wibawa Pandin, Maria Yovita R. Primardiningtyas, Filzah Putri Shamaya, Veren Yovita R Pandin , Maria