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All Journal Journal of Accounting and Finance Management (JAFM) Goodwood Akuntansi dan Auditing Reviu
Endah Yuni Puspitasari
Politeknik Negeri Lampung, Bandar Lampung, Indonesia
Economics, Econometrics & Finance Education Other

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Pengaruh Pemahaman Akuntansi, Penggunaan Informasi Akuntansi, Modal Usaha, Kreativitas dan Pemanfaatan Media Sosial Terhadap Keberhasilan UMKM di Kota Bandar Lampung Iluh Anggrainingsih; Artie Arditha Rachman; Endah Yuni Puspitasari
Journal of Accounting and Finance Management Vol. 6 No. 5 (2025): Journal of Accounting and Finance Management (November - December 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i5.2755

Abstract

Pertumbuhan pesat usaha mikro, kecil, dan menengah (UMKM) di Bandar Lampung menunjukkan peran penting sektor ini dalam perekonomian lokal. Namun, banyak pelaku UMKM menghadapi tantangan dalam mengelola pembukuan keuangan, memanfaatkan informasi akuntansi, serta beradaptasi dengan pemasaran digital, yang dapat menghambat keberhasilan usaha mereka. Penelitian ini bertujuan untuk menganalisis pengaruh pemahaman akuntansi, penggunaan informasi akuntansi, modal usaha, kreativitas, dan pemanfaatan media sosial terhadap keberhasilan UMKM. Dengan menggunakan pendekatan kuantitatif, penelitian ini melibatkan survei terhadap 120 pemilik atau pengelola UMKM di Bandar Lampung, dengan pengumpulan data melalui kuesioner. Hasil penelitian yang dianalisis menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM) menunjukkan bahwa kelima faktor tersebut berpengaruh positif terhadap keberhasilan UMKM. Penelitian ini menyimpulkan bahwa kombinasi pemahaman akuntansi, penggunaan informasi akuntansi yang efektif, modal yang memadai, kreativitas, dan pemanfaatan media sosial dapat meningkatkan performa dan daya saing UMKM.
Green Accounting, Green Intellectual Capital, and Carbon Emission Disclosure: Implications for Energy Sector Firm Value Charina Oktariani Harahap; Sahilly Dzulhasni; Dian Nirmala Dewi; Arif Makhsun; Endah Yuni Puspitasari
Goodwood Akuntansi dan Auditing Reviu Vol 5 No 1 (2026): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v5.n1.p57-75.2026

Abstract

Purpose: This study examines the associations of Green Accounting, Green Intellectual Capital, and Carbon Emission Disclosure with the firm value of IDX-listed energy companies during 2021–2024.Research Methodology: Annual and sustainability reports were analyzed using a Random Effect Model in EViews v13. Purposive sampling yielded 18 companies and 72 observations. Firm value is measured by PER, Green Accounting by an environmental-cost-to-profit ratio, and the other variables by disclosure indices.Results: Green Accounting has a positive significant coefficient (p = 0.0003). Green Intellectual Capital (p = 0.1823) and Carbon Emission Disclosure (p = 0.0902) are insignificant at 5%. The joint test is significant (p = 0.000685); weighted R-squared is 0.220581.Limitations: The four-year sample includes profitable companies. Investor perceptions, disclosure credibility, delayed benefits, and alternative error covariance structures are not directly evaluated.Conclusions: The measures have different valuation associations. Joint significance does not establish that every practice increases firm value or that their combination creates additional value.Contributions: The study provides Indonesian energy-sector evidence on the distinction between monetary environmental commitments and sustainability disclosure breadth in valuation.
Co-Authors Arif Makhsun Artie Arditha Rachman Charina Oktariani Harahap Dian Nirmala Dewi Iluh Anggrainingsih Sahilly Dzulhasni