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All Journal HUMAN: Journal of Social Humanities and Science Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review
Dian Pramesti Agustina
Universitas 17 Agustus 1945 Surabaya
Humanities Economics, Econometrics & Finance Other

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Analisis Implementasi ESG dalam Perspektif Akuntansi Keberlanjutan pada PT Pertamina (Persero) Dian Pramesti Agustina; Diva Kurniasari; Titiek Rachmawati
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 6 No. 1 (2026): June
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v6i1.4091

Abstract

Penelitian ini bertujuan untuk menganalisis implementasi Environmental, Social, and Governance (ESG) dalam perspektif akuntansi keberlanjutan pada PT Pertamina (Persero). Isu keberlanjutan menjadi semakin penting dalam dunia bisnis, khususnya pada sektor energi yang memiliki dampak signifikan terhadap lingkungan dan sosial. Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif, serta memanfaatkan data sekunder berupa laporan keberlanjutan perusahaan, jurnal ilmiah, dan dokumen pendukung lainnya. Teknik pengumpulan data dilakukan melalui studi dokumentasi, sedangkan analisis data menggunakan metode deskriptif kualitatif. Hasil penelitian menunjukkan bahwa PT Pertamina (Persero) telah mengimplementasikan prinsip ESG melalui pengelolaan aspek lingkungan, sosial, dan tata kelola. Dalam perspektif akuntansi keberlanjutan, implementasi tersebut tercermin melalui penyusunan laporan keberlanjutan yang mengungkapkan informasi keuangan dan non-keuangan secara lebih transparan. Penerapan ESG memberikan dampak positif terhadap peningkatan reputasi perusahaan, kepercayaan pemangku kepentingan, serta efisiensi operasional. Namun, terdapat tantangan dalam implementasinya, seperti belum seragamnya standar pelaporan dan keterbatasan dalam pengukuran aspek non-keuangan. Oleh karena itu, diperlukan pengembangan lebih lanjut agar implementasi ESG dapat berjalan secara optimal dan berkelanjutan.
The Effects of Herding Behavior, Anchoring Bias, and Availability Bias on Retail Investors' Trading Behavior Nevanda Julya Rizki; Ni Putu Ayu Sinta Widiasih; Amelia Wardatus Rizki; Dian Pramesti Agustina; Maria Yovita R. Pandin
HUMAN: Journal of Social Humanities and Science Vol. 3 No. 2 (2026): HUMAN: Journal of Social Humanities and Science, January 2026
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/human.v3i2.1205

Abstract

This study aims to analyze the influence of herding behavior, anchoring bias, and availability bias on retail investor trading behavior, especially among students as novice investors. The phenomenon of increasing the number of retail investors in Indonesia has not been fully balanced with good analytical skills, so investment decisions are often influenced by psychological factors. This study uses a descriptive qualitative approach through an open questionnaire that is distributed to students who have experience or interest in investment activities. The results showed that although the majority of respondents began to show a tendency to think more rationally and independently, the three behavioral biases still had an influence on decision-making. Herding behavior arises when respondents feel more confident following the majority, anchoring bias appears through the habit of making the initial price the main reference, while availability bias can be seen from the dependence of some respondents on information that often appears such as news and social media. This study confirms that retail investors are still in the transition stage towards more mature and rational investment behavior. Improving financial literacy and understanding of investment psychology is needed so that trading decisions can be made more objectively and measurably, thereby minimizing the risk of losses in the capital market.
Co-Authors Amelia Wardatus Rizki Diva Kurniasari Maria Yovita R. Pandin Nevanda Julya Rizki Ni Putu Ayu Sinta Widiasih Titiek Rachmawati