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All Journal Lead Journal of Economy and Administration Ascendia: Journal of Economic and Business Advancement
Maurheen Queena Hamada
Universitas 17 Agustus 1945 Surabaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Integration of Triple Bottom Line (People, Planet, Profit) in Sustainability Accounting and Reporting in Manufacturing Companies Maurheen Queena Hamada; Silvi Kurnia Kurnia; Achmad Alfin Nahdi Fadhulloh; Viery Erlangga Nugraha; Maria Yovita R Pandin
Lead Journal of Economy and Administration Vol 4 No 1 (2025): Lead Journal of Economy and Administration (LEJEA)
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/lejea.v4i1.311

Abstract

This study aims to evaluate the integration of the Triple Bottom Line (TBL) approach People, Planet, and Profit into Sustainability Accounting and Reporting (SAR) practices within manufacturing companies in Indonesia. The analysis focuses on four major corporations: PT Unilever Indonesia Tbk, PT Semen Indonesia Tbk, PT Indofood Sukses Makmur Tbk, and PT Astra International Tbk, all of which have consistently published sustainability reports during the 2021–2024 period. A qualitative descriptive method was applied, using content analysis of sustainability reports based on the Global Reporting Initiative (GRI) Standards and the Indonesian Financial Services Authority Regulation No. 51/POJK.03/2017. The findings reveal that the profit (economic) aspect is more prominently and consistently reported, while the people (social) and planet (environmental) aspects tend to be symbolic and lack in-depth, measurable indicators. Although all companies demonstrate a commitment to sustainability, there are noticeable differences in the depth of disclosure and the selection of non-financial indicators. These results highlight the need for harmonized reporting standards, enhanced internal capacity, and more relevant qualitative metrics. Integrating TBL principles into SAR provides a more accountable and comprehensive reporting framework, supporting both internal strategic decision-making and external transparency to stakeholders. This study contributes to the advancement of more substantial and coordinated sustainability reporting practices in Indonesia’s manufacturing sector.
The Relationship Between Financial Ratios, Company Growth, and Shareholder Value in Financial Statement Reporting Rafif Putra Wiryamanta; Silvi Kurnia; Maurheen Queena Hamada; Viery Erlangga Nugraha; Maria Yovita R Pandin
Lead Journal of Economy and Administration Vol 4 No 1 (2025): Lead Journal of Economy and Administration (LEJEA)
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/lejea.v4i1.312

Abstract

This study examines the relationship between corporate expansion, crucial financial indicators, and the worth attributed to shareholders, specifically within companies listed on the Indonesia Stock Exchange. The financial metrics considered in this analysis are Return on Equity (ROE), the Debt to Equity Ratio (DER), and Earnings Per Share (EPS). A quantitative approach was adopted, involving the examination of financial statements spanning from 2018 to 2022. Multiple regression analysis was utilized to assess how independent variables affect shareholder value. The findings indicate that both ROE and company growth positively influence shareholder value, whereas a higher DER negatively impacts it. These results highlight the critical role of proficient management in optimizing equity utilization and managing debt to enhance company valuation. This study contributes to a deeper understanding of how financial ratios and growth interact to shape shareholder value. It offers recommendations for company leadership to prioritize boosting ROE and fostering sustainable growth while mitigating debt-related risks. Furthermore, it suggests that future studies could benefit from a broader sample and the inclusion of macroeconomic factors for more robust conclusions. Consequently, this research can inform sound investment choices and financial management approaches for businesses.
Pengaruh Self-Reward dan Gaya Hidup terhadap Perilaku Konsumtif Mahasiswa dengan Kontrol Diri sebagai Variabel Moderasi Maurheen Queena Hamada; Hwihanus Hwihanus
Journal of Economic and Business Advancement Vol. 2 No. 1 (2026): : September: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/er6qg341

Abstract

This empirical study investigates the influence of self-reward and lifestyle on the consumptive behavior of university students, incorporating self-control as a moderating variable. Utilizing an explanatory quantitative approach, data were gathered from one hundred active undergraduate students in Malang through structured questionnaires and analyzed using moderated regression analysis. The findings reveal that both self-reward and lifestyle exert a positive and significant effect on student consumptive behavior, driven largely by digital marketing exposure and social conformity. Furthermore, self-control acts as a pure moderator that significantly mitigates the positive relationship between these predictors and consumptive habits. These results highlight that strengthening students internal regulatory mechanisms is crucial for mitigating excessive spending tendencies and fostering sustainable financial management in higher education
Co-Authors - Hwihanus Achmad Alfin Nahdi Fadhulloh Maria Yovita R Pandin Rafif Putra Wiryamanta Silvi Kurnia Silvi Kurnia Kurnia Viery Erlangga Nugraha