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All Journal Jurnal Manajemen Bisnis dan Keuangan Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review
Diva Kurniasari
Universitas 17 Agustus 1945 Surabaya
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.
Peran Anuitas, Nilai Sekarang Bersih (NPV), dan Internal Rate of Return (IRR) dalam Evaluasi Investasi Alif Fa'is Nurfadila; Julyana Fahreeta Corry; Aim Matus Noer Solehah; Diva Kurniasari; Maria Yovita R. Pandin
Jurnal Manajemen Bisnis dan Keuangan Vol 6 No 2 (2025): Oktober 2025
Publisher : https://jurnal.binamandiri.ac.id/

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51805/jmbk.v6i2.363

Abstract

Investment evaluation is a crucial component in the strategic decision-making process of companies, particularly amid fluctuating and uncertain economic conditions. This study aims to analyze the role of the Annuity, Net Present Value (NPV), and Internal Rate of Return (IRR) methods in assessing investment feasibility among companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. The research employs a quantitative approach with a descriptive-analytical method. The sample consists of 13 public companies selected through purposive sampling. Data were collected from annual financial reports and processed using SPSS version 27. The results indicate that companies in the banking and telecommunications sectors exhibit relatively stable cash flows and generate consistent Annuity values. Several firms, such as PT Indosat, PT Astra, and PT Bank Mandiri, recorded high positive NPV and IRR values, reflecting strong investment feasibility. In contrast, PT Gudang Garam and PT Semen Indonesia showed negative NPV and IRR values, suggesting potential investment loss risks. However, regression and correlation statistical tests revealed no significant relationship among the Annuity, NPV, and IRR methods. These findings indicate that each method provides a distinct perspective in evaluating investment performance and does not directly influence one another. Although the relationships among the three methods are not statistically significant, their simultaneous application remains essential, as they complement each other. This multidimensional approach is crucial for offering a more comprehensive understanding and supporting more accurate, rational, and strategic investment decisions amid market uncertainty.
Co-Authors Aim Matus Noer Solehah Alif Fa'is Nurfadila Dian Pramesti Agustina Julyana Fahreeta Corry Maria Yovita R. Pandin Titiek Rachmawati