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All Journal Jurnal Manajemen Perbankan Keuangan Nitro Jurnal Ilmiah Niaga Bisnis Elektronik KARIR Jurnal Ilmiah Manajemen
Iryani, Rina
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Economics, Econometrics & Finance Social Sciences

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10.61533 IMPLEMENTASI GREEN ACCOUNTING DAN INVESTASI LINGKUNGAN TERHADAP KINERJA KEUANGAN (STUDI KASUS DI PT INDOCEMENT TUNGGAL PRAKARSA TBK) Iryani, Rina
Jurnal Ilmiah Niaga Bisnis Elektronik Vol 5 No 1 (2025): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v5i1.414

Abstract

This article aims to analyze the implementation of Green Accounting and Environmental Investment on the financial performance of the company at PT Indocement Tunggal Prakarsa Tbk, one of the largest cement companies in Indonesia that actively applies sustainability principles. The Methodology uses a quantitative approach with multiple linear regression analysis, and the data used are secondary data obtained from the company’s financial and sustainability reports for the period 2020 to 2023. The results show that Green Accounting and Environmental Investment both partially and simultaneously have a positive and significant effect on financial performance as measured by Return on Assets (ROA). These findings support Legitimacy Theory, which states that companies aligning their activities with societal values and expectations tend to gain social legitimacy and investor trust, ultimately leading to increased profitability. Therefore, the strategy of implementing green accounting and sustainable investment is proven to be effective in enhancing a company's financial performance.
CONSUMER BEHAVIOR AND RICE DEMAND PATTERNS IN TRADITIONAL MARKETS IN BANGKA BELITUNG Iryani, Rina
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 1 No. 4 (2025): Special Volume for International Collaboration
Publisher : LP2M IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56858/jmpkn.v1i4.770

Abstract

This study aims to analyze consumer behavior and the pattern of rice demand in traditional markets in the Bangka Belitung region. Rice is the main staple food in Indonesia, and its demand level is strongly influenced by various economic and social factors. The research employed a qualitative descriptive approach with data collected through interviews, observations, and documentation. The results show that rice prices are not the main determinant of purchasing decisions, as rice is a basic necessity that cannot easily be substituted. Significant factors influencing rice demand include consumer income, preferences for rice type and quality, population size, and seasonal conditions affecting stock availability. The study concludes that understanding consumer behavior is essential for business actors and local governments to maintain distribution stability and rice availability in traditional markets.
Analisis Pengaruh Persepsi Harga Dan Kualitas Pelayanan Terhadap Keputusan Pembelian Rina, Rina Iryani
KARIR Jurnal Ilmiah Manajemen Vol. 4 No. 2 (2025): KARIR Jurnal Ilmiah Manajemen
Publisher : Prodi Manajemen Universitas Pamulang Kampus Serang

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Abstract

Dunia usaha saat ini berkembang sangat cepat, termasuk di sektor kuliner yang paling diminati masyarakat. Salah satu usaha kuliner lokal yang cukup dikenal di Kota Pangkalpinang, khususnya di kalangan anak muda dan pekerja, adalah Warkop Komang PGK. Dengan konsep yang sederhana namun nyaman, serta menu yang terjangkau, Warkop Komang PGK telah berhasil menarik banyak pelanggan dari berbagai kalangan. Namun, untuk tetap diminati oleh pelanggan dalam jangka panjang, sebuah usaha tidak cukup hanya mengandalkan lokasi yang strategis atau harga yang murah. Ada dua hal yang mempengaruhi seseorang dalam memutuskan pembelian, yaitu persepsi terhadap harga dan kualitas pelayanan. Penelitian ini bertujuan untuk mengetahui dan menganalisis bagaimana pengaruh persepsi harga dan kualitas pelayanan terhadap keputusan pembelian pada Warkop Komang PGK. Penelitian ini menerapkan deskriptif kuantitatif. Sampel yang digunakan dalam penelitian ini sebanyak 50 responden. Sample diambil dengan cara menggunakan accidental sampling. Teknik pengambilan data melalui perolehan data primer dan data sekunder, lalu dianalisis dengan Statistik Deskriptif. Hasil penelitian menunjukkan bahwa persepsi harga berpengaruh positif dan signifikan terhadap keputusan pembelian. Demikian juga, kualitas pelayanan berpengaruh positif dan signifikan terhadap keputusan pembelian. Dua varibel tersebut secara simultan berpengaruh signifikan terhadap keputusan pembelian.    
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