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All Journal Jurnal Akuntansi Kompetif Economics and Digital Business Review Jurnal Ilmu Sosial dan Humaniora
Sinaga, Jannes
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

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Peran Akuntansi Manajemen Lingkungan Dalam Meningkatkan Kinerja Keberlanjutan Perusahaan Sinaga, Jannes; Simanjuntak, Hartati; Saribu, Ardin Dolok; Manullang, Anjelina; Mardame Siregar, Ronia Renata; Siahaan, Pinta Romarito; Sianturi, Tiurmaida Mariati
Economics and Digital Business Review Vol. 6 No. 2 (2025)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v6i2.2778

Abstract

Penelitian ini mengkaji peran Akuntansi Manajemen Lingkungan (Environmental Management Accounting/EMA) dalam meningkatkan kinerja keberlanjutan perusahaan di tengah kompleksitas permasalahan lingkungan akibat aktivitas industri. Sistem akuntansi konvensional sering kali gagal mengungkap biaya lingkungan secara transparan, sehingga menghambat efisiensi dan pengambilan keputusan strategis. Penelitian ini bertujuan menganalisis kontribusi EMA dalam mengidentifikasi dan mengendalikan biaya tersembunyi terkait limbah dan emisi, serta dampaknya terhadap efisiensi biaya, kinerja lingkungan, citra perusahaan, dan daya saing global. EMA merupakan sistem informasi yang mengintegrasikan data fisik dan moneter terkait lingkungan, seperti penggunaan bahan baku, energi, serta limbah dan emisi yang dihasilkan. Melalui metode studi pustaka, penelitian ini menemukan bahwa EMA berperan penting dalam mengungkap biaya tersembunyi dan mendorong efisiensi operasional serta pengelolaan risiko lingkungan. Selain itu, EMA mendukung inovasi “produksi bersih” melalui insentif investasi pada teknologi ramah lingkungan. Penelitian terdahulu juga menunjukkan hubungan positif antara implementasi EMA dan peningkatan kinerja keberlanjutan. Namun, penerapan EMA masih menghadapi tantangan, seperti rendahnya kesadaran perusahaan, minimnya tekanan pemangku kepentingan, lemahnya regulasi lingkungan, serta keterbatasan sistem informasi. Studi ini menegaskan pentingnya EMA dalam mendorong transformasi strategis menuju keberlanjutan jangka panjang.
The Impact of Negative Interest Rates (Negative Interest Gates ) on Guarantee And Liquidity Models In Clearing Houses L Gea, Feman Jaya; Sianturi, Firman; Sinaga, Jannes; Sagala, Teguh; Siallagan, Hamonangan
Jurnal Ilmu Sosial dan Humaniora Vol. 3 No. 4 (2025): Oktober
Publisher : CV Putra Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58540/isihumor.v3i4.1307

Abstract

The Negative Interest Rate Policy (NIRP) is an unconventional monetary tool adopted by several central banks in response to deflationary pressures and economic slowdown. This study aims to analyze the impact of negative interest rates on collateral models and liquidity conditions within clearing institutions (central counterparties/CCPs). The research employs a descriptive qualitative approach through literature review, using secondary data from academic journals, BIS, IMF, and ECB reports, as well as regulatory documents related to risk management in clearing institutions. The findings indicate that negative interest rates increase demand for high-quality liquid assets (HQLA), tighten the availability of eligible collateral, and prompt CCPs to raise margin requirements and haircut levels. Furthermore, negative interest rates place liquidity pressures on financial institutions due to reduced banking profitability and increased variation margin needs during periods of heightened volatility. These dynamics heighten systemic risk if not accompanied by adequate mitigation frameworks. This study highlights the importance of strengthening liquidity structures, diversifying collateral assets, and ensuring access to central bank liquidity facilities to maintain clearinghouse stability under negative interest rate environments
PENGARUH KEPUTUSAN INVESTASI, KEBIJAKAN DEVIDEN, KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Sinaga, Jannes; Sihombing, Halomoan; Siboro, Danri Toni
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2781

Abstract

This study aims to determine the effect of investment decision (PER), dividend policy (DPR), and debt policy (DER), partially and simultaneously on firm value in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange during the 2022–2024 period. The period used in this study was three years, from 2022 to 2024. The sample was taken using a purposive sampling method. The population in this study consisted of all manufacturing companies in the food and beverage sub-sector that were listed and still listed on the Indonesia Stock Exchange during the 2022–2024 period. Based on predetermined criteria, several companies were obtained as research samples with an observation period of three years (2022–2024). The data were analyzed using multiple linear regression. Based on the results of data analysis, it can be concluded that investment decision (PER) has a positive and significant effect on firm value with a t-value of 5.393 and a significance value of 0.000, therefore the first hypothesis is accepted. Dividend policy (DPR) has a negative and significant effect on firm value with a t-value of -2.145 and a significance value of 0.036, therefore the second hypothesis is accepted. Debt policy (DER) has a negative and significant effect on firm value with a t-value of -2.452 and a significance value of 0.017, therefore the third hypothesis is accepted. The goodness of fit test shows that investment decision (PER), dividend policy (DPR), and debt policy (DER) simultaneously affect firm value. This is indicated by the F-value of 12.492 and a significance value of 0.000. The coefficient of determination (R²) of 0.388 indicates that the influence of investment decision (PER), dividend policy (DPR), and debt policy (DER) on firm value is 38.8%, while the remaining 61.2% is explained by other variables not examined in this study
Co-Authors Danri Toni Siboro Gea, Feman Jaya Hamonangan Siallagan Manullang, Anjelina Mardame Siregar, Ronia Renata Sagala, Teguh Saribu, Ardin Dolok Siahaan, Pinta Romarito Sianturi, Firman Sianturi, Tiurmaida Mariati Sihombing, Halomoan Simanjuntak, Hartati