Majalah EkonomiPub Date : 2024-01-10DOI: 10.36456/majeko.vol28.no02.a8617
Gustian Prayogi, Widiar Onny Kurniawan
{"title":"TINJAUAN KEBERLANJUTAN LINGKUNGAN Studi Kasus PDAM Kabupaten Bondowoso","authors":"Gustian Prayogi, Widiar Onny Kurniawan","doi":"10.36456/majeko.vol28.no02.a8617","DOIUrl":"https://doi.org/10.36456/majeko.vol28.no02.a8617","url":null,"abstract":"This research aims to analyze the implementation of environmental accounting in PDAM Bondowoso, particularly concerning the management of production waste. In modern business, it is crucial for companies to consider financial aspects, social welfare, and the environment. Although the Republic of Indonesia Law number 23 of 1997 regarding Environmental Management identifies waste as operational residue requiring special handling, conventional accounting practices in PDAM Bondowoso tend to inadequately incorporate environmental aspects into their financial reports. \u0000This study aims to contribute to the development of environmental accounting practices, especially for similar companies, to reduce the negative impacts of production waste. The results are expected to serve as a basis for practical guidelines in applying environmental accounting, strengthening the understanding of the importance of environmental management in the context of a company's sustainability and its surroundings. \u0000Environmental pollution is the degradation of the environment caused by human activities or uncontrolled external factors. Environmental accounting is necessary to measure, assess, and disclose costs related to waste management. Allocating environmental costs requires systematization to ensure corporate accountability. The stages of environmental cost treatment include identification, recognition, and grouping of expenses associated with managing environmental impacts during the production process. \u0000This research provides a clearer perspective on the importance of incorporating environmental aspects into corporate accounting to implement sustainable practices, prevent negative impacts of production waste, and promote a balance between financial, social, and environmental considerations. \u0000 \u0000Keywords: Environmental Accounting; Sustainability; Financial Reporting.","PeriodicalId":486718,"journal":{"name":"Majalah Ekonomi","volume":"54 13","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140510971","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Majalah EkonomiPub Date : 2024-01-01DOI: 10.36456/majeko.vol28.no02.a8514
Aristha Purwanthari sawitri, Dendyk Pramudya
{"title":"Faktor Yang Mempengaruhi Pertumbuhan Laba Bank Pengkreditan Rakyat Wilayah Surabaya","authors":"Aristha Purwanthari sawitri, Dendyk Pramudya","doi":"10.36456/majeko.vol28.no02.a8514","DOIUrl":"https://doi.org/10.36456/majeko.vol28.no02.a8514","url":null,"abstract":"Kegiatan bisnis terbesar dari bank yaitu bidang pengkreditan. Kegiatan bisnis pengkreditan harus dikelola dengan baik dan menjaga kualitas kredit sebagai upaya pengendalian risiko. Bank dituntut untuk menjalankan kegiatan operasionalnya secara prudent karena pada saat bank mengalami kesulitan keuangan maka kepercayaan nasabah akan menurun dan akan memberikan dampak kepada bank lain yang sehat sehingga dampak besarnya akan menyebabkan keruntuhan kepercayaan terhadap sistem keuangan negara dan kelangsungan ekonomi negara tersebut akan terganggu. Berdasarkan pada hal tersebut mendorong peneliti untuk melakukan penelitian mengenai factor-faktor yang dapat mempengaruhi kinerja perusahaan perbankan khususnya pertumbuhan laba. Sampel penelitian ini adalah Bank Perkreditan Rakyat Wilayah Surabaya Periode 2019-2021. Hasil penelitian menunjukkan bahwa dana pihak ketiga, capital adequacy ratio dan non performing loan tidak mempengaruhi pertumbuhan laba Bank Perkreditan Rakyat Wilayah Surabaya.","PeriodicalId":486718,"journal":{"name":"Majalah Ekonomi","volume":"50 1-2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140521943","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Majalah EkonomiPub Date : 2024-01-01DOI: 10.36456/majeko.vol28.no02.a8040
Yaya Musayyada
{"title":"Peran BAPPEDA Dalam Pengentasan Kemiskinan Ekstrem Di Kabupaten Pati","authors":"Yaya Musayyada","doi":"10.36456/majeko.vol28.no02.a8040","DOIUrl":"https://doi.org/10.36456/majeko.vol28.no02.a8040","url":null,"abstract":"Penelitian ini bertujuan untuk mengidentifikasi bagaimana strategi perencanaan Bappeda dalam penanggulangan kemiskinan ekstrem di Kabupaten Pati. Penelitian ini merupakan penelitian lapangan dengan pendekatan kualitatif. Lokus dan fokusnya yakni pada perencanaan pengentasan kemiskinan di Bappeda Kabupaten Pati. Data yang dianalisis merupakan data sekunder yang diperoleh dari laporan kemiskinan Kabupaten Pati tahun 2022. Pengumpulan data dilaksanakan dengan mengolah data sekunder dan data primer melalui wawancara terhadap Kepala Bidang Pemerintahan dan Pembangunan Manusia Bappeda Kabupaten Pati dan para anggotanya. Metodenya dilakukan dengan studi dokumen publik seperti peraturan perundangan, laporan kinerja dan dokumen lainnya. Adapun teknik yang digunakan untuk pengumpulan data dalam penelitian ini adalah teknik observasi, wawancara, dan dokumentasi. Bappeda Pati dalam melakukan strategi perecanaan penanggulangan kemiskinan dilakukan secara integratif, melalui sinkronisasi kebijakan mulai dari Pemerintah Pusat, Provinsi dan Kabupaten sesuai dengan kewenangannya masing-masing serta penanganan secara kolaboratif membutuhkan kerja sama yang baik dengan semua pihak, termasuk dengan melibatkan masyarakat. Strategi yang digunakan dalam pengentasan kemiskinan antara lain, mengurangi beban pengeluaran masyarakat miskin, meningkatkan kemampuan dan pendapatan penduduk miskin, mengembangkan dan menjamin UMKM, serta Mensinergikan kebijakan dan program penanggulangan kemiskinan.","PeriodicalId":486718,"journal":{"name":"Majalah Ekonomi","volume":"176 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140521492","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Majalah EkonomiPub Date : 2024-01-01DOI: 10.36456/majeko.vol28.no02.a8540
Nadila Kartikasari, Afrizal Miradji, Mega Afiqoh, S. Dewi, Akbar Ababil
{"title":"Analisis Studi Kelayakan Bisnis \"Baginda Gedhang\"","authors":"Nadila Kartikasari, Afrizal Miradji, Mega Afiqoh, S. Dewi, Akbar Ababil","doi":"10.36456/majeko.vol28.no02.a8540","DOIUrl":"https://doi.org/10.36456/majeko.vol28.no02.a8540","url":null,"abstract":"ABSTRACT \u0000In the post-pandemic period, many large companies and Micro Small and Medium Enterprises (MSME) have revived, in an era like this needs are increasing, especially for food. Supported by technological advances, everything can be accessed quickly and easily. Many Gen Z are trying their luck in the businees world, therefore a new idea emerged to create a product called “Baginda Gedhang” this product is an Innovation made from bananas combined with spring roll skin. The ingredients and production process for this product are always considered to maintain the taste and quality of the product. \u0000Keywords :Banana, UMKM, Business Idea","PeriodicalId":486718,"journal":{"name":"Majalah Ekonomi","volume":"15 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140526650","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Majalah EkonomiPub Date : 2024-01-01DOI: 10.36456/majeko.vol28.no02.a8470
Rosy Suwito
{"title":"Kepemimpinan Di Era Milenial","authors":"Rosy Suwito","doi":"10.36456/majeko.vol28.no02.a8470","DOIUrl":"https://doi.org/10.36456/majeko.vol28.no02.a8470","url":null,"abstract":"Setiap orang memiliki potensi yang berbeda-beda yang telah diminatinya sejak dini. Maka dari itu dengan terus berlatih dapat meningkatkan potensi tersebut untuk menjadi seorang pemimpin. Seorang pemimpin harus memiliki sikap dan sifat yang jujur, bertanggung jawab, disiplin dan berani dalam mengungkapkan pendapatnya perlu dilatih sejak dini agar terbentuk sebuah kebiasaan yang nantinya akan diterapkan di masa mendatang. Usia dini atau masa kanak-kanak merupakan masa dimana pembentukan karakter sangat dibutuhkan. Ada banyak cara untuk menumbuhkan sikap kepemimpinan di era milenial yaitu dengan cara berlatih bertindak jujur, disiplin waktu, menawari atas tindakan yang dilakukan, memiliki rasa simpati dan empati kepada orang lain, berani bertindak tegas dalam hal keadilan. Jenis penelitian ini yaitu deskriptif kualitatif. Sedangkan teknik pengumpulan data pada penelitian ini menggunakan observasi, wawancara, studi literatur dan dokumentasi. \u0000Kata kunci : Kepemimpinan, generasi milenial, karakter","PeriodicalId":486718,"journal":{"name":"Majalah Ekonomi","volume":"11 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140525747","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Majalah EkonomiPub Date : 2024-01-01DOI: 10.36456/majeko.vol28.no02.a7511
Asyifa Tamara, Afidah Sabila, Hana Laili, Yustisia Nayola, Achmad Riyan Efendi, Muhammad Farhan Adiyatma, Yohanes Yanto Lung
{"title":"Analisis Studi Kelayakan Bisnis Mafia Sushi","authors":"Asyifa Tamara, Afidah Sabila, Hana Laili, Yustisia Nayola, Achmad Riyan Efendi, Muhammad Farhan Adiyatma, Yohanes Yanto Lung","doi":"10.36456/majeko.vol28.no02.a7511","DOIUrl":"https://doi.org/10.36456/majeko.vol28.no02.a7511","url":null,"abstract":"Current business opportunities are very helpful to the community's economy, one of which is the food business, because all people need food to meet their food needs. At present there are many beginners who are trying to innovate food to be different and hopefully attract consumers. Mafia Sushi is one of our innovations in the food sector so that consumers are interested in buying our products. Currently, the most commonly encountered sushi is ordinary sushi wrapped in nori, but our product is different. Our product is Fried Sushi which we coat with panir flour with our own sauce. Our products have affordable prices that can be enjoyed by all groups of people \u0000Keywords: Fried Sushi, Mafia Sushi, Bussines Opportunity","PeriodicalId":486718,"journal":{"name":"Majalah Ekonomi","volume":"41 19","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140518045","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Majalah EkonomiPub Date : 2024-01-01DOI: 10.36456/majeko.vol28.no02.a8405
Mega Rosdiana
{"title":"Perolehan Bukti Audit Berdasarkan Standar Audit 570 dan 580 Untuk Mendukung Opini Audit","authors":"Mega Rosdiana","doi":"10.36456/majeko.vol28.no02.a8405","DOIUrl":"https://doi.org/10.36456/majeko.vol28.no02.a8405","url":null,"abstract":"Pembahasan studi ini ditujukan untuk menilai kepatuhan standar audit 570 dan 580 dalam konteks opini audit. Auditor sekarang dituntut untuk mengungkapkan ketahanan usaha entitas (going concern) melalui laporan auditnya. Standar audit 570 berkaitan dengan bukti audit terkait ketahanan usaha, yang mewajibkan auditor untuk mengekspresikan pendapatnya tentang ketahanan usaha dalam opini audit. Sementara dalam standar audit 580, auditor bertanggung jawab atas representasi tertulis dari manajemen yang mendukung audit atau mengonfirmasi informasi tertentu. Objek penelitian ini adalah sebuah perusahaan yang diaudit oleh KAP CSR dan memiliki defisiensi ekuitas. Metode penelitian yang diterapkan adalah pendekatan kualitatif dengan analisis deskriptif untuk menggambarkan keadaan perusahaan tersebut. Hasil penelitian menunjukkan adanya gangguan terhadap ketahanan usaha (going concern) yang tercermin dari rasio likuiditas, solvabilitas, dan saldo laba. Hal ini menunjukkan adanya ketidakpastian yang signifikan mengenai kemampuan perusahaan untuk berkelanjutan. Laporan keuangan disusun dengan memperoleh bukti audit dari representasi tertulis manajemen, yang menunjukkan bahwa auditor sudah melaksanakan kewajibannya pada saat pembentukan laporan keuangan yang disesuaikan dengan aturan terkait pelaporan.","PeriodicalId":486718,"journal":{"name":"Majalah Ekonomi","volume":"27 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140524436","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Majalah EkonomiPub Date : 2024-01-01DOI: 10.36456/majeko.vol28.no02.a7669
Yonathan Palumian, Benedictus Felex Giarto, Wilma Laura Sahetapy
{"title":"Peranan Risk Taking Propensity dan Cognitive Flexibility Dalam Membentuk Entrepreneurial Intention di Kalangan Mahasiswa Tingkat Akhir di Surabaya","authors":"Yonathan Palumian, Benedictus Felex Giarto, Wilma Laura Sahetapy","doi":"10.36456/majeko.vol28.no02.a7669","DOIUrl":"https://doi.org/10.36456/majeko.vol28.no02.a7669","url":null,"abstract":"Penelitian ini bertujuan untuk menjelaskan bagaimana kecenderungan mengambil risiko dan kemampuan berfikir fleksibel mempengaruhi niat untuk menjadi seorang wirausahawan di kalangan mahasiswa tingkat akhir di Surabaya. Metode penelitian yang digunakan adalah pendekatan kuantitatif. Populasi penelitian terdiri dari mahasiswa tingkat akhir di kota Surabaya, dengan sampel sebanyak 130 responden. Variabel yang diteliti meliputi kecenderungan mengambil risiko, kemampuan berfikir fleksibel, dan niat berwirausaha. Data dikumpulkan melalui kuesioner. Data yang terkumpul kemudian diolah menggunakan berbagai metode, termasuk uji validitas, uji reliabilitas, serta asumsi klasik regresi dan regresi linier berganda. Temuan penelitian menunjukkan bahwa kecenderungan mengambil risiko dan kemampuan berfikir fleksibel memiliki pengaruh positif dan signifikan terhadap niat berwirausaha di kalangan mahasiswa tingkat akhir.","PeriodicalId":486718,"journal":{"name":"Majalah Ekonomi","volume":"20 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140522881","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Majalah EkonomiPub Date : 2024-01-01DOI: 10.36456/majeko.vol28.no02.a8530
Ismawati, Yuni Sukandani
{"title":"Pengaruh Debt to Equity Ratio, Cash Holdings dan Kebijakan Dividen Terhadap Nilai Perusahaan Terindeks LQ45","authors":"Ismawati, Yuni Sukandani","doi":"10.36456/majeko.vol28.no02.a8530","DOIUrl":"https://doi.org/10.36456/majeko.vol28.no02.a8530","url":null,"abstract":"Riset ini menguji pengaruh Debt to Equity Ratio, cash holdings dan kebijakan dividen terhadap nilai perusahaan. Populasi riset ini didasarkan atas laporan keuangan tahunan perusahaan terindeks LQ45 periode 2017-2021 dan sampelnya sejumlah 6 perusahaan. Teknik pengambilan sampel menggunakan purposive sampling sementara itu pengumpulan data melalui dokumentasi. Riset ini mengaplikasikan uji asumsi klasik, analisis regresi linier berganda, koefisien determinasi dan hipotesis. Berdasarkan kesimpulan dari uji-t ada pengaruh Debt to Equity Ratio pada nilai perusahaan, mendapatkan tingkat sig. 0,004 (0,004 < 0,05). Cash holdings mempengaruhi nilai perusahaan, mendapatkan tingkat sig. 0,001 (0,001 < 0,05). Sedangkan kebijakan dividen tidak mempengaruhi nilai perusahaan, mendapatkan tingkat sig. 0,508 (0,508 < 0,05). Pada hasil uji-F mendapatkan sig. 0,002 (0,002 < 0,05) membuktikan bahwasanya Debt to Equity Ratio, cash holdings dan kebijakan dividen secara bersamaan mempengaruhi nilai perusahaan. Hasil riset, bisa dijadikan bahan evaluasi manajemen agar mengoptimalkan kinerja perusahaan maupun investor bila akan berinvestasi.","PeriodicalId":486718,"journal":{"name":"Majalah Ekonomi","volume":"47 13","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140518201","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}