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All Journal Journal of Economic, Bussines and Accounting (COSTING) JURNAL PENDIDIKAN TAMBUSAI Jurnal Ilmiah Edunomika (JIE) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Pengabdian Pada Masyarakat Indonesia (JPPMI) Jurnal Ekonomi Review Gajah Putih (GPJER) Jurnal Ilmiah Ilmu Manajemen (JUIIM) Biram Samtani Sains Journal of Accounting Research, Organization and Economics (JAROE)
Surahman, Bambang
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH TEKNOLOGI BLOKCHAIN TERHADAP EFISIENSI DAN KEAMANAN TRANSAKSI KEUANGAN: STUDI KASUS PADA INDUSTRI PERBANKAN DI INDONESIA Erari, Anita; Hartono, Pierdijono; Surahman, Bambang; Mahdi, Mahdi; Kraugusteeliana, Kraugusteeliana
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13285

Abstract

This Research aims to see the influence of bloking technology on the efficiency and security of financial transaction, with a case study in the banking industry in Indonesia. The method in this research uses a combination approach, including analytical and descriptive approaches. The result of this research are that the use of this technology provides significant benefits in terms of safety and operational efficiency. This blokchain technology can increase transaction security and reduce the risk of fraud, besides that it can strengthen data integrity so that transactions are more efficient. This blokchain technology can increase transaction security and increase the trust of customers and banking authorities.
ETHICAL ISSUES IN ACCOUNTING PRACTICES AND THEIR IMPLICATIONS TO GREEN WASHING Pamungkas, Eko Wiji; Surahman, Bambang; Patria, Nelly
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 2 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/7qjnta08

Abstract

This study aims to analyze ethical issues in accounting practices and their implications for greenwashing in corporate sustainability reporting. The research employs a qualitative approach using the literature review method by examining various academic journals, books, research reports, and sustainability reporting frameworks related to accounting ethics and environmental disclosure. The findings indicate that unethical accounting practices, such as selective disclosure, manipulation of sustainability information, exaggeration of environmental achievements, and omission of environmental liabilities, significantly contribute to greenwashing practices. The study also reveals that market competition, stakeholder pressure, weak corporate governance, and insufficient regulatory oversight encourage companies to prioritize symbolic legitimacy over substantive environmental accountability. Furthermore, greenwashing negatively affects stakeholder trust, corporate reputation, investment decisions, and the credibility of sustainability reporting systems. The research highlights the importance of ethical leadership, transparent reporting practices, independent verification, and strong governance mechanisms in minimizing greenwashing risks. This study concludes that ethical accounting practices play a crucial role in ensuring transparency, accountability, and organizational sustainability. Strengthening ethical standards in accounting is therefore essential for improving the reliability of environmental disclosures and supporting sustainable business practices.
Co-Authors Abdul jalil Aminuyati Amiruddin Amiruddin Anita Erari Arafah, Nike Tarlo Budi, Hasiun diana, Rahma Erita, Erita Erna Erna, Erna Evtaria, Sumarni Hartono, Pierdijono Herlianti, Elva Hidayah, Irna Imanullah, Zaid Irsan, M. Khairani, Elisa Khairunnisa Khairunnisa Kraugusteeliana Kraugusteeliana Mahbengi, Sinta Gusti Mahdi Mahdi, Mahdi Munawirsyah, Munawirsyah Nelly Patria Nituah, Mude Teger Olawati, Olawati Pamungkas, Eko Wiji Pariandi, Pariandi Putri, Tasya Amelia Putrina, Putrina Rahmiati, Mita Ratnawati Ratnawati Rosalina Rusman, Hedar Sedikentara, Rozan Sulastri Sulastri Suratman Suratman Ummu Kalsum Winarti, Wiwen