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INDONESIA
JAD: Jurnal Riset Akuntansi & Keuangan Dewantara
Published by STIE PGRI Dewantara Jombang
ISSN : -     EISSN : 26544369     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi Dewantara (JAD) merupakan terbitan berkala ilmiah sebagai sarana untuk menyebarluaskan hasil penelitian dan ilmu pengetahuan di bidang Akuntansi yang diterbitkan oleh Lembaga Penerbitan dan Publikasi Karya Ilmiah (LP2KI) STIE PGRI Dewantara Jombang, secara berkala 2 (dua) kali setahun setiap bulan Juni dan Desember dengan tujuan menyebarluaskan hasil-hasil penelitian, pengkajian, dan pengembangan bidang Akuntansi.
Arjuna Subject : -
Articles 105 Documents
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GOOD CORPORATE GOVERNANCE DAN PERMODALAN PERBANKAN: PERAN MANAJEMEN RISIKO DI ERA PRA-COVID Nurianah; Beni Sucipto; Irea Arahima
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 8 No. 2 (2025): Juli (2025) - Desember (2025)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v8i2.1537

Abstract

This study investigates the effect of Good Corporate Governance (GCG) on bank capital, with risk management serving as an intervening variable. The research focuses on Indonesian banks during the period 2015–2019, representing the pre-Covid era when economic conditions were relatively stable and had not yet experienced major shocks from the pandemic. GCG is considered a mechanism that strengthens public trust and enhances the quality of bank management, while risk management functions as a mediating process that translates sound governance into effective risk mitigation strategies. A quantitative approach was employed, using the Capital Adequacy Ratio (CAR) to measure capital adequacy and Non-Performing Loans (NPL) to assess risk management. The sample comprised all banks listed on the Indonesia Stock Exchange (IDX) during 2015–2019, resulting in 1,150 annual reports from 46 banks. Hypothesis testing was conducted using path analysis. The findings indicate that GCG has a direct effect on NPL, while NPL does not exert a direct effect on CAR. In contrast, without the intervening variable, GCG demonstrates an indirect effect on CAR. The results provide insights into the extent to which GCG contributes to strengthening bank capital through risk management and offer practical implications for regulators and banking practitioners in maintaining financial sector stability.
PENGARUH GAJI, TUNJANGAN, INSENTIF DAN FASILITAS KERJA TERHADAP KINERJA PEGAWAI (STUDI KASUS PADA PEGAWAI NON PNS BIDANG NON MEDIS DI RSI MASYITHOH BANGIL) Novira Imanda Ryanta; Umi Setyorini; Desak Gede Tiara Sharasshita; Mariatul Iftiyah; Sri Puji Rahayu
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 6 No. 1 (2023): Januari (2023) - Juni (2023)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v6i1.1538

Abstract

Berdasarkan hasil observasi pada beberapa pegawai Non PNS Bidang Non Medis di RSI Masyithoh Bangil terdapat perbedaan gaji, tunjangan, insentif dan fasilitas kerja antara pegawai PNS dan pegawai Non PNS. Dengan adanya perbedaan tersebut dapat berpengaruh terhadap kinerja pegawai Non PNS terutama Bidang Non Medis. Tujuan Penelitian ini adalah untuk menganalisis Pengaruh Gaji, Tunjangan, Insentif Dan Fasilitas Kerja Terhadap Kinerja Pegawai Non PNS Bidang Non Medis di RSI Masyithoh Bangil. Jenis penelitian ini adalah penelitian kuantitatif. Metode yang digunakan adalah metode kuantitatif deskriptif dengan menyebarkan kuisioner yang dibantu dengan alat uji statistik SPSS. Hasil penelitian menunjukkan Gaji (X1) dan Fasilitas Kerja (X4) berpengaruh terhadap Kinerja Pegawai. Sedangkan variabel lain Tunjangan (X2) dan Insentif (X3) tidak berpengaruh terhadap Kinerja Pegawai.
PERAN INSENTIF PAJAK DALAM MENINGKATKAN INVESTASI HIJAU DAN PENURUNAN EMISI KARBON: STUDI EMPIRIS DI INDONESIA Sri Yaumi; Rita Nataliawati; Mesra Berlyn Hakim; Abdul Majid
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 9 No. 1 (2026): Januari (2026) - Juni (2026)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v9i1.1490

Abstract

This study aims to analyze the role of tax incentives in encouraging green investment and reducing carbon emissions in Indonesia. The study used a descriptive qualitative approach with a systematic literature review design. Secondary data sources included green fiscal policies, official government reports, and reputable journal articles related to tax incentives, green investment, and carbon emissions from 2014–2024. The study's results indicate that since the strengthening of the green fiscal framework through the 2021 HPP Law, Presidential Regulation No. 98 of 2021 concerning the Economic Value of Carbon, and various PMKs on tax incentives, the value of green investment has increased by an average of around 21% per year, particularly in the renewable energy, low-carbon manufacturing, electric vehicles, and waste management sectors. National carbon emissions showed a moderate downward trend and a cumulative reduction of approximately 9.8 million tons of CO₂e in the 2020–2023 period. These findings confirm that tax incentives play a significant role as a fiscal instrument to accelerate the transition to a low-carbon economy.
PERANTARA KINERJA LINGKUNGAN YANG BAIK DALAM AKUNTANSI HIJAU MENDORONG KINERJA KEUANGAN Utomo, Langgeng Prayitno
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 5 No. 1 (2022): Januari (2022) - Juni (2022)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v5i1.1548

Abstract

When green accounting is combined with environmental costs, it shows that businesses who want to make more money will take into consideration all expenses, even those that have a negative impact on the environment. The purpose of this study is to ascertain how green accounting affects financial performance in main consumer goods manufacturing companies listed on the Indonesia Stock Exchange for the years 2021–2023, using environmental performance as a mediating variable. The study used a quantitative technique and purposive selection to select samples from 108 data sets that were taken from each company's sustainability and annual reports. Path analysis was the data analysis method employed. The findings show that financial performance is positively impacted by green accounting, environmental performance is positively impacted by green accounting, and the relationship between green accounting and financial performance is mediated by environmental performance.
PENGARUH STRUKTUR KEPE MILIKAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN CONSUMER NON CYCLICAL YANG TERDAFTAR DI BEI TAHUN 2020-2024 Mochamad Fatikhul Thorik; Lailatus Sa’adah
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 6 No. 2 (2023): Juli (2023) - Desember (2023)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v6i2.1540

Abstract

This study aims to analyze the effect of ownership structure and capital structure on firm value with dividend policy as an intervening variable, focusing on consumer non-cyclical sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Firm value is a critical indicator for investors in assessing a company’s performance and future prospects in the capital market. Ownership structure and capital structure are assumed to influence managerial decisions in determining dividend policy, which in turn affects market perceptions of firm value. This research employs a quantitative approach using path analysis to examine both the direct and indirect relationships among the variables. The data used are secondary data obtained from annual reports and financial statements of companies in the consumer non-cyclical sector. The findings indicate that both ownership structure and capital structure have a significant impact on firm value, either directly or indirectly through dividend policy. These results provide important implications for company management and investors in formulating strategies related to ownership, funding structure, and dividend distribution policies in order to maximize firm value.

Page 11 of 11 | Total Record : 105

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