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All Journal PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Journal of Feminism and Gender Studies (JFGS)
Juniar Alisa
Universitas Siliwangi
Humanities Economics, Econometrics & Finance Education Social Sciences

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Green Accounting dan Green Innovation: Pengaruhnya Pada Nilai Perusahaan Ulfa Luthfia Nanda; Tiara Pradani; Winda Ayu Anggraini; Juniar Alisa
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.950

Abstract

Penelitian ini memiliki tujuan adalah untuk menganalisis pengaruh green accounting dan green innovation terhadap nilai perusahaan Sub Sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia periode 2020–2022. Pada variabel green accounting dan green innovation, variabel dummy digunakan untuk mewakili setiap item indikator yang ada. Sementara variabel nilai perusahaan menggunakan rumus Tobin’s Q. Populasi berjumlah 35 perusahaan dengan sampel berjumlah 28 perusahaan. Sampel dipilih menggunakan teknik purposive sampling dengan beberapa kriteria yaitu terdaftar berturut-turut selama periode penelitian, ketersediaan annual report, sustainability report dan penyajian laporan keuangan dengan menggunakan mata uang rupiah. Pengolahan data menggunakan SPSS versi 25. Berdasarkan hasil penelitian, disimpulkan bahwa green accounting dan green innovation secara simultan berpengaruh terhadap nilai perusahaan. Hasil analisis secara parsial menunjukan green accounting tidak berpengaruh terhadap nilai perusahaan sementara green innovation berpengaruh terhadap nilai perusahaan. 
Gender Stereotypes from A Management Perspective: A Literature Review Juniar Alisa; Ela Laela; Rita Nurjanah
Journal of Feminism and Gender Studies Vol. 4 No. 2 (2024): Journal of Feminism and Gender Studies
Publisher : Pusat Studi Gender Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jfgs.v4i2.45136

Abstract

Gender stereotypes are often assumed to limit the capacity to develop and make decisions. Gender stereotypes are also considered the main reason for the glass ceiling and maze effect. This study uses a literature review to synthesize gender stereotype research. A literature search was carried out with publication years limited from 2003 to 2023. The literature analyzed was collected from Scopus-indexed journals with the ScienceDirect, Springer, Wiley Online Library, and Emerald Insight databases. This research synthesizes and analyzes 40 relevant articles focusing on discussing gender stereotypes. Based on the analysis results, men and women have different stereotypes. Men are considered superior in their characteristics. However, while gender stereotypes still hamper women, there are reasons to remain optimistic. When women are the targets of gender bias, it is not just them but the organizations where they work and society as a whole who suffer. Conclusions with limitations and recommendations for further research are included in the article.
Co-Authors Ela Laela Rita Nurjanah Tiara Pradani Ulfa Luthfia Nanda Winda Ayu Anggraini