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All Journal Jurnal Akuntansi Keuangan Dan Perpajakan
Marliani Marliani
Universitas Sriwijaya
Economics, Econometrics & Finance

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Greenwashing in Sustainability Reports: Analysis of ESG Disclosure Quality in Multinational and Indonesian Companies Luffi Lestari; Massagar Al Sya’ban; Marliani Marliani; Yusnaini Yusnaini
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This research is focused on assessing the caliber of Environmental, Social, and Governance (ESG) disclosures within sustainability reports, while also examining patterns of greenwashing activities in multinational corporations and firms in Indonesia. The research utilized the Systematic Literature Review (SLR) approach, analyzing 31 articles indexed in Scopus and SINTA from 2020 to 2026. The review's findings indicate that a higher level of ESG disclosures does not necessarily signify a real enhancement in the execution of sustainable practices. Various studies point out discrepancies between details presented in the reports and the actual performance related to ESG, suggesting the likelihood of greenwashing. In comparison, multinational corporations generally produce more organized reports and align with international guidelines, although there remains a tendency for selective reporting. Conversely, Indonesian companies are making progress in sustainability reporting; however, the uniformity and thoroughness of disclosures across ESG areas, particularly environmental matters, still show inconsistencies. This research highlights that the quality of disclosures regarding thoroughness, fairness, consistency, and trustworthiness of information is more crucial than simply counting the indicators mentioned. These results add to knowledge concerning ESG and greenwashing and provide insights for regulators and stakeholders to enhance the clarity and reliability of sustainability reports.
Activity-Based Management sebagai Strategi Efisiensi Biaya dalam Mendukung Daya Saing Usaha Mikro Kecil dan Menengah Kiky Anggrita; Adhalia Tryani; Jainal Arifin; Marliani Marliani; Mukhtaruddin Mukhtaruddin
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study analyzes the effectiveness of implementing ABM in enhancing cost efficiency within the Micro, Small, and Medium Enterprises (MSMEs) and Small and Medium Industries (SMIs) sectors.Cost efficiency is a crucial issue because many MSMEs still face limitations in their accounting systems, distortions in overhead cost allocation, and suboptimal mapping of production activities, which affect the accuracy of strategic decision-making. This study uses a qualitative approach through the Systematic Literature Review (SLR) method on scientific articles from 2020 to 2025 that discuss the implementation of ABM in the context of small and medium industries. The results of the synthesis indicate that ABM enhances cost efficiency by identifying and eliminating non-value-added activities, with potential cost savings ranging from 0.52% to 7.5%, depending on the complexity of costs and the organization’s level of readiness. In addition, ABM improves cost information accuracy, improves overhead allocation, and strengthens the basis for strategic decisions. However, there is a gap between theoretical potential and practice, especially in MSMEs with limited systems and technology
Co-Authors Adhalia Tryani Jainal Arifin Kiky Anggrita Luffi Lestari Massagar Al Sya’ban Mukhtaruddin Mukhtaruddin Yusnaini Yusnaini