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All Journal BISNIS: Jurnal Bisnis dan Manajemen Islam Jurnal Akuntansi Multiparadigma Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Jurnal AKSI (Akuntansi dan Sistem Informasi) International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Jurnal Riset Akuntansi Politala Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Revenue : Jurnal Ilmiah Akuntansi Journal of Economics and Business UBS SENMEA
Triyono Triyono
Universitas Muhammadiyah Surakarta
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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APAKAH AKUNTANSI LINGKUNGAN BERKONTRIBUSI TERHADAP FAKTOR INTERNAL DAN NILAI PERUSAHAAN? Agus Dwianto; Triyono Triyono; Banu Witono; Fatchan Achyani
Jurnal Akuntansi Multiparadigma Vol 14, No 3 (2023): Jurnal Akuntansi Multiparadigma (Desember 2023 - April 2024)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.3.43

Abstract

Abstrak – Apakah Akuntansi Lingkungan Berkontribusi terhadap Faktor Internal dan Nilai Perusahaan?Tujuan Utama – Penelitian ini bertujuan menginvestigasi peran akuntansi lingkungan terhadap Faktor internal dan nilai perusahaan.Metode – Penelitian ini menggunakan metode regresi linier berganda. Perusahaan manufaktur yang terdaftar di BEI untuk periode 2019-2022 merupakan sampel penelitian.Temuan Utama – Struktur modal, pertumbuhan perusahaan, serta keputusan investasi yang optimal dapat mengurangi risiko keuangan, menarik investasi, dan meningkatkan nilai perusahaan. Meskipun demikian, profitabilitas dan deviden tinggi tidak selalu langsung meningkatkan nilai perusahaan. Pada sisi lainnya, pengungkapan lingkungan yang baik menunjukkan komitmen perusahaan terhadap keberlanjutan dan tanggung jawab sosial.Implikasi Teori dan Kebijakan – Hasil penelitian ini memperkuat teori legitimasi serta mendukung konsep triple bottom line. Pada aspek praktik, penelitian ini merekomendasikan perusahaan untuk mengintegrasikan prinsip keberlanjutan dan tanggung jawab lingkunganKebaruan Penelitian - Kebaruan penelitian ini terletak pada penekanan terhadap peran moderasi akuntansi lingkungan dalam pengaruh faktor internal dan nilai perusahaan. Abstract - Does Environmental Accounting Contribute to Internal Factors and Firm Value?Main Purpose - This study aims to investigate the role of environmental accounting on internal factors and the value of firms.Method - This study uses multiple linear regression methods. The research sample is manufacturing companies listed on the IDX during 2019-2022.Main Findings - Capital structure, firm growth, and optimal investment decisions can reduce financial risk, attract investment, and increase firm value. However, high profitability and dividends do not always directly increase the firm value. On the other hand, good environmental disclosure shows the company's commitment to sustainability and social responsibility. Theory and Practical Implications - The results of this study strengthen legitimacy theory and support the triple bottom line concept. In terms of practice, this study recommends that companies integrate the principles of sustainability and environmental responsibility.Novelty - This study has novelty lies in the emphasis on the moderating role of environmental accounting in the influence of internal factors and firm value.
INTRODUKSI PDRB RIEL RANTAI NILAI BAGI BPS SURAKARTA DAN SUKOHARJO Agung Riyardi; Bambang Setiaji; Didit Purnomo; Triyono Triyono
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 1 No. 1 (2016): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2016
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS NUSANTARA PGRI KEDIRI

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Abstract

GRDP counting based on chain value method is important to be known by Surakarta’s and Sukoharjo’s stakeholders. The provided data can accompany GRDP counting based on current and constant price methods so that the macro economy of Surakarta and Sukoharjo is described well. The aim of this public serving is to raise the know-how of Surakarta and Sukoharjo Statistics through motivation encouraging, strengthening and sustaining of GRDP chain value method counting. The public service method is an assistancy method by offering discussion, practising and performing a simple ‘animation’ of GRDP counting using chain value method. The result shows that discussion encourages motivation of GRDP counting using chain value method. The result also shows that practicing and performing a simple ‘animation’ of GRDP counting using chain value method do not strengthen and sustain the motivation to raise the know-how. Performing the microsoft powerpoint presentation as a simple ‘animation’ is too simple to sustain the know-how of GRDP counting using value chain method. Therefore, the public serving can motivate the Surakarta and Sukoharjo Statistics, but cannot strengthen and sustain the motivation to raise know-how of GRDP counting using chain value method
MODEL ROOT CAUSE ANALYSIS SISTEM INFORMASI PEMERINTAHAN DAERAH (SIPD) DALAM PENGELOLAAN KEUANGAN DAERAH (Studi Empiris Pada Dinas Tenaga Kerja Kabupaten Wonogiri) Dian Praharaningtyas; Fatchan Achyani; Triyono Triyono
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13708

Abstract

Use of the Regional Government Information System (SIPD) as a form of regional government transparency in disclosing information to the public. How SIPD is implemented in regional financial management at the Wonogiri Regency Manpower Service is the focus of this research. The author uses qualitative research with the Root Cause Analysis model "5 Why Analysis", namely asking why five times or repeatedly until finding the root of the problem. The main technique used in data collection is conducting interviews with staff who are SIPD operators by making a list of questions for observation and documentation. The author's conclusion is that not all informants have the same root problems in implementing SIPD. There are 3 main factors that cause less than maximum problems, namely communication constraints, application constraints and human resource constraints.
Co-Authors Agung Manfa Agung Riyardi Agus Dwianto Amaria Febriyanti Andy Bawono Anita Puspitasari Ardella Wahyu Luthvia Bambang Setiaji Banu Witono Chuzaimah Chuzaimah Dian Praharaningtyas Didit Purnomo Fatchan Achyani Inka Ayu Nurhana Maizin Rachmadhani Muhammad Shodiq Nugroho Naufal Fata Arkan Noer Sasongko Triyono Triyono