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All Journal Jurnal Interprof Innovation Business Management and Accounting Journal
Windu Mulyasari
Sultan Ageng Tirtayasa University
Economics, Econometrics & Finance

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Puppet Accountant Muhammad Aras Prabowo; Dewi Nisaul Mukaromah; Mariska Nur Hanifa; Windu Mulyasari; Mohd Rushdan Yasoa
Innovation Business Management and Accounting Journal Vol. 4 No. 3 (2025): Financial Crime in Digital Era
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.icals.2024.020

Abstract

This research examines the application of accounting principles to Javanese cultural values ​​reflected in wayang art, as well as the importance of maintaining and implementing cultural codes of ethics in preserving this valuable cultural heritage. This approach is carried out through a literature review in a systematic process to identify and synthesize relevant research on the topic. The results of the literature review show the character values ​​found in wayang. Analyzing various related documents to understand Javanese cultural values ​​and wayang characters. This research identifies five wayang values ​​in Javanese society to strengthen the guidelines for the code of ethics for accountants. These values ​​include: (1) Responsibility (tanggung jawab) (2) Mutual cooperation (Gotong royong) (3) Be careful (Ati-ati) (4) Be firm (Teges) (5) Be wise (sikap wicaksana). These five values ​​can strengthen the implications of this research, including efforts to increase public understanding of the values ​​of Javanese wayang culture.
GREEN INTELLECTUAL CAPITAL, ESG, CARBON EMISSION DISCLOSURE, AND FIRM VALUE IN ENERGY FIRMS Syamsul Bahri; Windu Mulyasari; Ina Indriana
Jurnal Interprof Vol 12 No 1 (2026): Jurnal Interprof, April 2026
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/interprof.v12i1.3173

Abstract

Purpose: This study examines the effect of Green Intellectual Capital Disclosure on firm value and tests whether ESG Disclosure and Carbon Emission Disclosure mediate this relationship. Research Methodology: The study uses a quantitative explanatory design with secondary data from annual reports and sustainability reports of energy sector companies listed on the Indonesia Stock Exchange during 2020-2023. The final sample consists of 189 firm-year observations. Panel regression with random effects and Sobel tests were processed using Stata 17. Results: Carbon Emission Disclosure has a positive and significant effect on firm value, whereas Green Intellectual Capital Disclosure and ESG Disclosure do not have direct significant effects. Green Intellectual Capital Disclosure significantly increases ESG Disclosure and Carbon Emission Disclosure. The mediation test confirms Carbon Emission Disclosure as a significant mediator, while ESG Disclosure is not significant. Conclusions: Carbon transparency is the most effective signaling channel through which green knowledge resources are translated into higher firm value in the Indonesian energy sector. Limitations: The study is limited by the availability of complete sustainability data and by content-analysis measures that primarily capture disclosure quantity. Contributions: The study contributes to signaling theory and provides practical insight for managers, investors, and regulators concerning the market relevance of carbon disclosure.
Co-Authors Dewi Nisaul Mukaromah Ina Indriana Mariska Nur Hanifa Mohd Rushdan Yasoa Muhammad Aras Prabowo Syamsul Bahri