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All Journal JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Bilancia : Jurnal Ilmiah Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Utami, Ni Kadek Cahya Dwi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Influence of Sustainability Reports on Financial Performance in Banking Companies Listed on the Indonesia Stock Exchange (IDX) for the 2016-2023 Period Zulkarnaini; Utami, Ni; Pranogyo, Antaiwan; Andini, Ni
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 1 (2025): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i1.2244

Abstract

This study aims to determine the impact of sustainability reports, which are described in three dimensions of disclosure: Social, Environmental, and Economic, on financial performance by using profitability ratios proxied by the ROA ratio and adding company size as a control variable. The population in this study consists of banking companies listed on the Indonesia Stock Exchange that disclosed Sustainability Reports using the GRI G4 standard during the period 2017-2023. The results obtained are that the dimensions of social and environmental disclosure have a negative insignificant effect on financial performance, while the dimension of economic disclosure has a significantly positive effect on financial performance. The addition of company size as a control variable does not affect the obtained results. The results of this study can be used by investors in making investment decisions, especially by considering the sustainability report variable.
PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN PADA NILAI PERUSAHAAN DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL PEMODERASI Utami, Ni Kadek Cahya Dwi; Pradipa, Nyoman Angga; Andini, Ni Wayan Lady; Suryadana, Putu Eka
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 1 (2025): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v9i1.9364

Abstract

This research aims to obtain empirical evidence regarding the influence of profitability and company size on firm value and the role of managerial ownership in moderating this influence. The population of this research is property and real estate companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The sampling technique used was purposive sampling technique and a sample of 102 observations was obtained. The data analysis technique used is Moderated Regression Analysis. The results of the analysis provide evidence that, 1) profitability has a positive effect on firm value, 2) company size has a negative effect on firm value, 3) managerial ownership does not moderate the effect of profitability on firm value, and 4) managerial ownership does not moderate the effect of company size on firm value.
ANALISIS PROSEDUR PEMBERIAN KREDIT PADA KSP SARI MERTHA UTAMA Utami, Ni Kadek Cahya Dwi; Andini, Ni Wayan Lady; Yastini, Ni Putu Yeni Ari; Adnyana, I Wayan
Bilancia : Jurnal Ilmiah Akuntansi Vol 9 No 3 (2025): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v9i3.5239

Abstract

This study aims to identify and describe the credit granting procedures at Koperasi Simpan Pinjam (KSP) Sari Mertha Utama, as well as to examine and describe the implementation of the 5C principles in the credit granting procedures at KSP Sari Mertha Utama. Data were collected through interviews, observation, and documentation. The study employed a qualitative data analysis technique, including data reduction, data presentation, and conclusion drawing or verification. This research used a qualitative approach with a descriptive research design. The findings indicate that KSP Sari Mertha Utama has implemented structured and systematic credit granting procedures. These procedures consist of several important stages, namely: submission of credit applications, interview process, creditworthiness analysis, credit decision-making, signing of the credit agreement, and credit disbursement. The application of the 5C principles (Character, Capacity, Capital, Collateral, and Condition) as guidelines for evaluating creditworthiness at KSP Sari Mertha Utama has been carried out effectively. Each aspect serves as the basis for assessing the eligibility of prospective borrowers to receive credit facilities. Penelitian ini bertujuan untuk mengetahui dan mendeskripsikan prosedur pemberian kredit pada Koperasi Simpan Pinjam (KSP) Sari Mertha Utama, serta mengetahui dan mendeskripsikan penerapan prinsip 5C dalam prosedur pemberian kredit pada KSP Sari Mertha Utama. Pengumpulan data dilakukan melalui metode wawancara, observasi, dan dokumentasi. Penelitian ini menggunakan teknik analisis data kualitatif yaitu reduksi data, penyajian data, dan penarikan kesimpulan atau verifikasi. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif. Hasil penelitian menunjukkan KSP Sari Mertha Utama telah menerapkan prosedur pemberian kredit secara terstruktur dan sistematis. Prosedur tersebut mencakup beberapa tahapan penting, yaitu: pengajuan permohonan kredit, proses wawancara, analisis kelayakan kredit, pengambilan keputusan kredit, penandatanganan perjanjian kredit, serta realisasi pencairan kredit. Penerapan prinsip 5C (Character, Capacity, Capital, Collateral, dan Condition) sebagai pedoman evaluasi kelayakan kredit pada Koperasi Simpan Pinjam (KSP) Sari Mertha Utama telah dilaksanakan dengan baik. Setiap aspek digunakan sebagai dasar untuk menilai kelayakan calon debitur dalam menerima fasilitas kredit.
Co-Authors AA Sudharmawan, AA Andini, Ni I Wayan Adnyana Ni Putu Yeni Ari Yastini, Ni Putu Yeni Ari Ni Wayan Lady Andini Nyoman Angga Pradipa Pranogyo, Antaiwan Putu Eka Suryadana