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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Akuntansi Barelang
Anggun Permata Husda
Universitas Tanjungpura
Economics, Econometrics & Finance

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PENGARUH GREEN ACCOUNTING DAN ESG TERHADAP KINERJA KEBERLANJUTAN PERUSAHAAN AGRICULTURE YANG TERDAFTAR DI BEI TAHUN 2020-2024 Anggun Permata Husda; Nur Inda Sari; Sari Budiarti
JURNAL AKUNTANSI BARELANG Vol 10 No 2 (2026): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i2.11558

Abstract

This study aims to examine the effect of green accounting and Environmental, Social, and Governance (ESG) on the sustainability performance of agriculture sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This research employs a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sample consists of seven companies selected through purposive sampling. Data analysis is conducted using multiple linear regression.The results indicate that green accounting has a positive and significant effect on sustainability performance, suggesting that effective environmental cost management enhances operational efficiency and profitability. ESG disclosure also shows a positive and significant effect, indicating that transparency and sustainability practices strengthen investor confidence and firm value. Simultaneously, both variables significantly contribute to improving sustainability performance. Keyword: Green Accounting, ESG Disclosure, Sustainability Performance
Fenomenologi Mental Accounting Dalam Pengelolaan Keuangan Rumah Tangga Pada Masyarakat Kota Sampit Wukuf Dilvan Rafa; Anggun Permata Husda; Syarbini Ikhsan
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3578

Abstract

This exploratory qualitative research using a phenomenological approach aims to uncover the role of accounting implementation and the contribution of mental accounting in household financial management practices in the community of Kota Sampit. The phenomenon of financial failure in households, which often triggers high divorce rates due to economic motives, is a crucial background for this study. Data were collected through in-depth interviews with five married informants with varying occupational backgrounds and income sources. Data analysis was conducted using non-statistical methods including data reduction, data presentation, and conclusion drawing. The results show that the application of accounting principles in the form of consistent cash flow recording has a direct positive impact on economic growth and family stability. Families that make financial decisions based on financial records have a clear planning direction, experience an improved quality of life, and are able to anticipate unnecessary consumptive expenses. Conversely, financial management that relies purely on intuition without record-keeping is prone to wasteful behavior and dependence on digital debt (paylater). Furthermore, the construction of mental accounting, manifested through the classification of budget items and psychological flexibility in revising expenses, has proven to act as an effective early warning system. Amid economic uncertainty caused by logistical constraints and global inflationary pressures, mental accounting skills are a lifeline for people's purchasing power and maintain household harmony. Self-control, practical accounting literacy, and transparency between husband and wife are key factors in creating strong family financial resilience.
Co-Authors Nur Inda Sari Sari Budiarti Syarbini Ikhsan Wukuf Dilvan Rafa