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Pengaruh Green Accounting terhadap Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Intervening pada Perusahaan Subsektor Industri Dasar dan Kimia (2020–2024)
Nuralisa Nuralisa
; Anwar Ramli
; Anwar Anwar
; Nurman Nurman
; Abdul Rahman
Jurnal Manajemen dan Ekonomi Bisnis
Vol 6
, No 1
(2026)
This research focuses on examining the relationship between environmental accounting practices and firm value creation, considering the role of profitability as an intermediary mechanism. The study was conducted on companies in the basic and chemical industry subsectors listed on the Indonesia Stock Exchange during the 2020–2024 period. Green Accounting in this study is represented through environmental cost disclosure, while firm value is proxied by Price to Book Value (PBV), and profitability...
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Accounting as a Social Construction: Interpreting the Meaning of Transparency and Responsibility in the Modern Business World
Fadillah Fadillah
; Romansyah Sahabuddin
; Anwar Ramli
; Ikhwan Maulana
Proceeding of the International Conference on Economics, Accounting, and Taxation
Vol 2
, No 2
(2025)
This study aims to understand how accounting functions as a social construction in shaping the meaning of transparency and responsibility in the modern business world. Accounting has long been viewed as a technical, neutral, and objective system; however, both financial and non-financial reporting practices also reflect the values, ideologies, and moral consciousness embedded within organizations. Using a qualitative interpretive approach within the framework of social constructivism (Berger &am...
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Analisis Rasio Untuk Menilai Kinerja Keuangan Pada PT. Indofood Sukses Makmur Tbk. Periode 2017-2021
Sulis Mifthaul Nisaa
; Muh. Ikhwan Maulana Haeruddin
; Anwar Ramli
; Romansyah Sahabuddin
; Burhanuddin Burhanuddi
Jurnal Manajemen dan Ekonomi Bisnis
Vol 3
, No 4
(2023)
This istudy iaims ito ianalyze ithe icompany's ifinancial iperformance iusing ifinancial iratios, iamong iothers, iProfitability iRatios, iSolvency iRatios, iLiquidity iRatios, iand iActivity iRatios iat iPT, iIndofood iSukses iMakmur iTbk. iThose ilisted ion ithe iIndonesia iStock iExchange isamples itaken iwere ithe ifinancial istatements iof iPT. iIndofood iSukses iMakmur iTbk. iPeriod i2017-2021. iThe itype iof idata iused iin ithis iresearch iis iquantitative idata. iThe iresults iof ithis...
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