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All Journal Harmoni Economics: International Journal of Economics and Accounting Optimal: Jurnal Ekonomi dan Manajemen
Sari Indah Setio Maria Savsavubun
Universitas 17 Agustus 1945 Surabaya

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The Influence Of Environmental Costing, Sustainable Per-formance Measurement, and Decision Making on Sustaina-bility Management Accounting Beby Wahyu Andre; Sari Indah Setio Maria Savsavubun; Gabriella Afe Glorya; Febri Risnandia Wibowo Putri; Maria Yovita R.Pandin
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 3 (2025): August: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v2i3.263

Abstract

This study aims to analyze the effect of Environmental Costing, Sustainable Performance Measurement, and Decision Making on Sustainability Management Accounting (SMA) in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2018–2022. The research method uses a quantitative approach with a descriptive and explanatory design. The sample was determined through a purposive sampling method with the criteria of companies that consistently publish annual reports, sustainability reports, and participate in the PROPER program. The data analysis technique used multiple linear regression with classical assumption tests such as normality, multicollinearity, heteroscedasticity, and autocorrelation. The results of the study indicate that simultaneously Environmental Costing, Sustainable Performance Measurement, and Decision Making have a negative and insignificant effect on Sustainability Management Accounting. Partially, the three independent variables also did not show a significant effect on SMA. This finding indicates that these sustainability elements have not been effectively integrated into the company's management accounting system. This study shows the need to increase management commitment and develop a more structured sustainability information system in order to support strategic decision making in line with sustainability principles.
Evaluasi Pengelolaan Keuangan Desa Berdasarkan Permendagri No. 20 Tahun 2018 di Desa Wearlilir Kecamatan Kei Kecil Kabupaten Maluku Tenggara Sari Indah Setio Maria Savsavubun
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 6 No. 1 (2026): Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v6i1.9328

Abstract

This study aims to analyze financial management in Wearlilir Village based on the provisions of Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management. The study used descriptive qualitative methods to obtain an in-depth overview of village financial management practices. Data collection techniques included direct observation of village financial administration activities, in-depth interviews with key informants including the Village Head, Village Secretary, and Head of Finance, and a documentary study of village financial planning, implementation, and reporting documents. The results indicate that, in general, Wearlilir Village's financial management has followed the stages of planning, implementation, administration, reporting, and accountability in accordance with applicable regulations. However, several weaknesses were identified, including the lack of a formal Activity Management Team (TPK) and delays in submitting financial accountability reports. Therefore, this study recommends increasing the capacity of village officials through training, strengthening transparency and accountability, and enhancing the oversight role of local government and community participation to achieve more effective and orderly village financial management.
Co-Authors Beby Wahyu Andre Febri Risnandia Wibowo Putri Gabriella Afe Glorya Maria Yovita R.Pandin