Browsing A - Economics and Business by Author "Kusumawardani, Anisa"
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Accounting students are required to conceive how to arrange a sustainability report and conceive it concept. The aims of this study are to interpret student’s literacy on defining green accounting and find out the challenge on improving it. This qualitative study was conducted in interpretive paradigm using phenomenological approach. The analysis unit are the higher education institution which have accounting bachelor degree program in East Kalimantan. The interpretation of student’s literacy was define based on their conceive to green accounting concept which involve the qualitative characteristic information generated, the principles underlying of green accounting, and the components of green accounting report. This research finds out that the accounting student’s literacy on green accounting were divided in three results; (1) high literacy in defining qualitative characteristic information generated, (2) low literacy in defining the principles underlying of green accounting, and (3) awful literacy in defining the components of green accounting report. There are still lack of understanding in defining some green accounting concept, it caused by; (1) student’s lack of interest and curiosity to explore this concept inclusively, (2) some higher education institution have not provide a specific subject in learning it, (3) the lack of student’s research in exploring some themes related to green accounting. This study implies accounting bachelor degree program to have several curriculum evolvements to improve it. Inclusive interpretations are crucial to describe the literacy of green accounting concept in higher education institutions including lecture’s literacy on it, meanwhile this study have focused on student’s literacy only. Keywords: green accounting, student’s literacy
Iskandar, Iskandar; Kusumawardani, Anisa; Syakura, Muhammad Abadan; Gusnawati, Gusnawati; Azizah, Nor; Sharfina, : Triani Rizky (2021-09-09)Pandemi COVID-19 memberikan efek yang sangat besar terhadap perekonomian dunia. Hampir semua industri terkena dampak dari penyebaran virus COVID-19 yang massive. Ketakutan masyarakat terhadap virus COVID-19 menimbulkan ... -
Bankruptcy Prediction And Its Effect On Stock Prices As Impact Of The COVID-19 Pandemic
Kusumawardani, Anisa (Technium Social Sciences Journal, 2021-11-09)Abstract. As COVID-19 pandemic hit the world since early 2020, one business sector in many countries that struggling to survive is tourism and its derivatives, such as restaurants and hotels. This study aims to examine ... -
Board Structure And Disclosure Of Intellectual Capital: An Empirical Study In An Emerging Market
Wardhani, Wirasmi; Kusumawardani, Anisa; Maria, Siti; Yudaruddin, Rizky (Virtus Interpress, 2021-08-06) -
BOARD STRUCTURE AND DISCLOSURE OF INTELLECTUAL CAPITAL: AN EMPIRICAL STUDY IN AN EMERGING MARKET
Kusumawardani, Anisa; Wardhani, Wirasmi; Maria, Siti; Yudaruddin, Rizky (Journal of Governance and Regulation, 2021-08-09)Capital market regulators have concentrated on company transparency, including and also intellectual capital disclosure (ICD) throughout the previous decade. Jensen and Meckling (1976) stated that high disclosure can reduce ... -
Corporate Governance's Policy on the Impact of Cash Holding in Indonesia
Kusumawardani, Anisa (Universal Journal of Accounting and Finance, 2021-07-19) -
Corporate Governance's Policy on the Impact of Cash Holding in Indonesia
Kusumawardani, Anisa; Yudaruddin, Rizky (Universal Journal of Accounting and Finance, 2021-07-19)Abstract The Asian Financial Crisis in 1997 and various other scandals in large companies in Indonesia led to the emergence of good corporate governance (GCG). Regulators on the capital markets understand that good corporate ... -
Dividend policy and its implication on stock prices, Examples of evaluation in Indonesia
Kusumawardani, Anisa (Technium Social Sciences Journal, 2021-04) -
engaruh business group dan financial distress terhadap cash holding perusahaan pulp & paper yang terdaftar di bei periode 2012-2016
Fahreza, Rio; Iskandar, Iskandar; Kusumawardani, Anisa (Jurnal FEB Unmul, 2021-06-30)Penelitian ini bertujuan untuk menganalisis pengaruh dari Business Group, Financial Distress, dan Business Group yang di interaksikan dengan Financial Distress terhadap Cash Holding perusahaan Pulp & Paper yang terdaftar ... -
FOREIGN DIRECT INVESTMENT (FDI) AND GROWTH OF COMPANY’S EXPORT: A CASE STUDY IN ASEAN COUNTRIES
Kusumawardani, Anisa (Allied Academies, 2021-10)The amount of FDI which flows to a country usually depends on the amount of output of multinational corporations in the country, or the magnitude of market size possessed by the country, which can be measured through ... -
Pengaruh dana pihak ketiga (dpk), capital adequecy ratio (car), dan loan to deposit ratio (ldr) terhadap profitabilitas
Kusumawardani, Anisa (Jurnal Ilmu Akuntansi Mulawarman, 2021-12-23)Dana Pihak Ketiga dan Capital Adequecy Ratio serta Loan to Deposit Ratio terhadap Profitabilitas pada Bank BUMN yang terdaftar di Bursa Efek Indonesia (BEI) Periode Tahun 2011-2017 dibawah bimbingan Sri Mintarti dan Anisa ... -
PENGARUH PEMBIAYAAN DEBT FINANCING DAN EQUITY FINANCING SERTA LEASE FINANCING TERHADAP PROFITABILITAS DENGAN NON PERFORMING FINANCING (NPF) SEBAGAI VARIABEL MODERATING PADA BANK UMUM SYARIAH DI INDONESIA
Kusumawardani, Anisa (Jurnal Tabarru’ : Islamic Banking and Finance, 2021-05-01)Penelitian ini bertujuan untuk menganalisis pengaruh sistem debt financing, equity financingdan, lease financingterhadap profitabilitas yang diproksikan dengan net profitmargin(NPM) pada Bank Umum Syariah di ... -
Pengaruh tax avoidance, keputusan investasi dan kebijakan dividen terhadap nilai perusahaan
Kusumawardani, Anisa (Fakultas Ekonomi dan Bisnis Universitas Mulawarman, 2021-12-31)Penelitian ini bertujuan untuk mengetahui apakah tax avoidance, keputusan investasi dan kebijakan dividen terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di BEI dengan menggunakan data panel dari ... -
Peran perangkat desa dalam pengelolaan dana desa
Kusumawardani, Anisa (Jurnal Ilmu Akuntansi Mulawarman, 2021-12-31)Penelitian ini bertujuan untuk mengetahui seberapa besar peran perangkat desa kota bangun iii dalam pengelolaan dana desa, apakah telah berperan atau tidak. Tehnik pengumpulan data yang digunakan dalam penelitian ini adalah ... -
STRATEGI AKUNTANSI MANAJEMEN RUMAH SAKIT SELAMA MASA PANDEMI COVID-19
Kusumawardani, Anisa (-, 2021-09-29)Pandemi COVID-19 memberikan efek yang sangat besar terhadap perekonomian dunia. Hampir semua industri terkena dampak dari penyebaran virus COVID-19 yang massive. Ketakutan masyarakat terhadap virus COVID-19 menimbulkan ...