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All Journal Journal of Accounting and Investment Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Martabe : Jurnal Pengabdian Kepada Masyarakat JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Media Ekonomi Jurnal Kebijakan Pembangunan Daerah : Jurnal Penelitian dan Pengembangan Kebijakan Pembangunan Daerah Journal of Applied Business, Taxation and Economics Reseach Jurnal Social Society Jurnal Kebijakan Pembangunan Daerah (JKPD)
Bastian, Elvin
Department Of Accounting, Universitas Sultan Ageng Tirtayasa, Banten.
Agriculture, Biological Sciences & Forestry Arts Humanities Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Environmental Management Accounting terhadap Kinerja Lingkungan Perusahaan Manufaktur dengan Green Innovation sebagai Variabel Mediasi Farhatul Jannah; Elvin Bastian; Sabaruddinsah Sabaruddinsah
Journal Social Society Vol. 6 No. 3 (2026): Juli - September 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/jss.6.3.2026.1301

Abstract

Urgensi penelitian ini adalah untuk mengetahui sejauh mana penerapan Environmental Management Accounting (EMA) dapat meningkatkan kinerja lingkungan perusahaan manufaktur melalui peran Green Innovation sebagai variabel mediasi dalam mendukung keberlanjutan lingkungan. Isu lingkungan menjadi perhatian penting bagi perusahaan manufaktur karena aktivitas produksi berpotensi menimbulkan dampak terhadap lingkungan. Perusahaan dituntut tidak hanya meningkatkan kinerja ekonomi, tetapi juga memperhatikan kinerja lingkungan melalui penerapan praktik pengelolaan lingkungan yang baik. Salah satu pendekatan yang digunakan adalah EMA dengan dukungan Green Innovation. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif kausal. Populasi penelitian adalah perusahaan manufaktur di wilayah Cilegon dan Serang, Provinsi Banten. Teknik pengambilan sampel menggunakan purposive sampling dengan jumlah responden sebanyak 60 orang yang terdiri dari pihak yang terlibat dalam pengelolaan lingkungan perusahaan. Instrumen penelitian menggunakan kuesioner dengan skala Likert untuk mengukur variabel EMA, Green Innovation, dan Kinerja Lingkungan. Teknik pengumpulan data dilakukan melalui penyebaran kuesioner secara langsung kepada responden. Analisis data menggunakan Structural Equation Modeling (SEM) berbasis Partial Least Square (PLS) dengan bantuan SmartPLS 4.0. Hasil penelitian menunjukkan bahwa Environmental Management Accounting tidak berpengaruh langsung terhadap Kinerja Lingkungan dengan nilai koefisien jalur sebesar -0,618, T-statistic 1,022, dan P-value 0,153 (tidak signifikan). Namun, EMA berpengaruh positif dan signifikan terhadap Green Innovation dengan koefisien 1,133, T-statistic 2,008, dan P-value 0,022. Selain itu, Green Innovation terbukti berpengaruh positif dan signifikan terhadap Kinerja Lingkungan serta mampu memediasi hubungan EMA terhadap Kinerja Lingkungan dengan nilai indirect effect sebesar 1,113, T-statistic 2,007, dan P-value 0,022 (full mediation). Kesimpulannya, EMA tidak mampu meningkatkan kinerja lingkungan secara langsung, tetapi akan efektif apabila dikombinasikan dengan Green Innovation sebagai mekanisme penghubung dalam meningkatkan kinerja lingkungan perusahaan.
PERAN KARAKTERISTIK APARAT PENGAWAS INTERNAL PEMERINTAH TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DENGAN KOMITMEN SEBAGAI VARIABEL PEMODERASI Dadan Darmawan; Helmi Yazid; Elvin Bastian
Jurnal Kebijakan Pembangunan Daerah Vol 6 No 2 (2022): Desember
Publisher : Badan Perencanaan Pembangunan Daerah Provinsi Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56945/jkpd.v6i2.191

Abstract

Accountability is one of the keys to achieving good governance and aims to measure how well the Government Agencies carry out their main tasks and use the budget. The evaluation value of the Banten Province AKIP from year to year tends to increase, but is not significant. The growth of the Banten Province SAKIP Value from 2016 to 2017 was only 0.03. Meanwhile, the growth of SAKIP Value from 2017 to 2018 was 4.30. Presidential Decree No. 29 of 2014 explains that the Government Internal Supervisory Apparatus (APIP) is given more authority to play a role in achieving local government performance. This study aims to analyze and examine the Effect of the Characteristics of Assistance for Government Internal Supervisory Apparatus (APIP) on the Performance Accountability of Government Agencies (AKIP). Several factors that greatly affect APIP's performance become independent variables in this study, namely the level of APIP capability, the number of APIP with Management Commitment as moderating. Sampling used purposive sampling method with 61 respondents consisting of Government Agencies Performance Accountability Reporters (LAKIP) in 42 Banten Provincial Government Officials and 29 APIP Banten Provincial Inspectorates in charge of evaluating LAKIP. The data analysis technique used the Partial Least Square (PLS) approach. The results of this study state that the APIP Capability Level has an effect on the Performance Accountability of Government Agencies (AKIP), while the number of APIPs does not affect the Performance Accountability of Government Agencies (AKIP) and Management Commitment does not moderate the APIP Capability Level on the Performance Accountability of Government Agencies (AKIP), but moderating the Number of APIP Personnel on the Performance Accountability of Government Agencies (AKIP).
THE EFFECT OF FIRM SIZE AND SALES GROWTH ON FIRM VALUE: ROA AND COST EFFICIENCY AS MEDIATORS Rizki Aisyah Maharani; Elvin Bastian; Iis Ismawati
Jurnal Media Ekonomi (JURMEK) Vol 31 No 1 (2026): Jurnal Media Ekonomi
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jurnalmediaekonomi.v31i1.3344

Abstract

Purpose: This study addresses inconsistent evidence on whether firm size and sales growth create market value directly or only after they improve internal performance. It tests return on assets (ROA) and the BOPO operating-cost ratio as mediating pathways.Empirical Problem: During 2021-2025, the Indonesian Consumer Non-Cyclicals index declined by 61.27%, while the composite market index increased by 17.34%, indicating that defensive demand and revenue expansion did not automatically translate into market valuation.Research Methodology: A quantitative causal-explanatory design covered 37 Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange, yielding 185 firm-year observations. The thesis outputs were analyzed through three pooled company-year regressions and one-tailed Sobel tests in EViews 12.Results: Firm size was positively associated with firm value and ROA, whereas sales growth affected ROA but not firm value directly. Firm size increased the BOPO ratio, sales growth did not significantly affect BOPO, and both ROA and BOPO were positively associated with firm value. The reported one-tailed Sobel tests indicated ROA mediation for both antecedents and BOPO mediation for firm size only.Conclusions: ROA is the more consistent value-creation pathway. The positive BOPO coefficient must be interpreted as higher operating-cost intensity, not as an efficiency improvement; it may capture expansion, distribution, or capability-building expenditures that investors tolerate when accompanied by scale.Limitations: The study is limited to one sector, a five-year window, a pooled estimator without reported panel-model selection tests, an inverse BOPO proxy, and Sobel rather than bootstrap mediation evidence.Contributions: The study extends signaling theory with a sequential-confirmation mechanism: size and sales growth operate as preliminary signals, while profitability and operating-cost structure confirm or qualify their valuation relevance. Managers should evaluate expansion through incremental ROA and distinguish productive operating investment from avoidable cost inefficiency
ACCOUNTING INFORMATION SYSTEMS INFLUENCE BUSINESS DECISION QUALITY: FINANCIAL LITERACY AND GOVERNANCE MODERATION Wahyu Nugroho; Elvin Bastian; Roza Mulyadi
Jurnal Media Ekonomi (JURMEK) Vol 31 No 1 (2026): Jurnal Media Ekonomi
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jurnalmediaekonomi.v31i1.3345

Abstract

Research Gap: Prior studies largely examine the direct effects of accounting information systems on decisions in private organizations, leaving unclear whether users' financial capability and governance arrangements jointly determine the decision value of accounting information in public-community enterprises. Purpose: This study examines whether accounting information systems (AIS) and management accounting information systems (MAIS) improve business decision quality and whether financial literacy and governance strengthen those relationships in jointly owned village enterprises. Research Methodology: An associative quantitative survey was conducted among managers of 26 active BUM Desa Bersama-UPK LKD units in Serang Regency, Indonesia. Of 145 questionnaires distributed, 109 usable responses were obtained (75.17%). Reflective constructs were measured using five-point Likert scales and analyzed with PLS-SEM in SmartPLS 4.1.1.8. Results: AIS and MAIS positively affected business decision quality (beta = 0.258 and 0.208; p < 0.001). Financial literacy strengthened the AIS and MAIS effects (beta = 0.291 and 0.340; p < 0.001), while governance also strengthened both effects (beta = 0.327 and 0.335; p < 0.001). The model explained 81.4% of decision-quality variance, had acceptable fit (SRMR = 0.073), and showed positive global predictive relevance (Q2 = 0.814). Conclusions: Accounting information improves decisions not merely because it is available, but because financially literate managers can interpret it and governance mechanisms require transparent, accountable use. Limitations: The cross-sectional, self-reported design and single-regency setting limit causal and geographic generalization; the Q2 statistic is an in-sample global predictive-relevance index rather than an out-of-sample PLSpredict result. Contributions: The novelty lies in modeling financial literacy as an interpretive capability and governance as an agency-control mechanism simultaneously. The findings extend Agency Theory by showing that information systems reduce agency problems only when agents possess the capability and incentives to use evidence responsibly. Practically, BUM Desa Bersama should combine standardized AIS/MAIS reports with financial-literacy development, documented decision protocols, and governance review.
Co-Authors Adam Nur Firdausy Agus Sholikhan Yulianto Agus Sholikhan Yulianto Ani Tjitra Handayani Dadan Darmawan Didit Haryadi Dwi Irawan Farhatul Jannah Fitriyah Nurhidayah Fitriyani, Fara Gestariana, Larissa Anditha Helmi Yazid Imam Abu Hanifah Ismawati, Iis Lia Uzliawati Meutia, Meutia Muhammad Sultan Athoriq Mulyadi, Roza Nanda Febiana Putri Mutira Ramdhani, Dadan Ratih Purnamasari Rizki Aisyah Maharani Sabaruddinsah Sabaruddinsah Susanty, Dessy Tubagus Ismail Wahyu Nugroho Yanti Yanti