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Environmental Accounting and Financial Management: A Strategic Approach to Corporate Sustainability Huliselan, Meny
Journal of Economics and Management Scienties Volume 7 No. 3, June 2025
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v7i3.106

Abstract

This paper explores the strategic convergence of environmental accounting and financial management in advancing corporate sustainability. As organizations face growing regulatory, investor, and societal demands, the integration of environmental performance metrics into financial decision-making has become essential for long-term value creation. The review synthesizes recent scholarly work (2019–2024) across thematic areas such as environmental accounting tools, sustainable financial planning, institutional drivers, integration challenges, and technological innovations. Findings suggest that while firms increasingly embed sustainability considerations into capital budgeting, risk assessment, and reporting practices, barriers such as data inconsistency, lack of standardization, and organizational silos persist. The paper identifies critical research gaps and highlights the need for empirical, cross-sectoral studies, harmonized disclosure frameworks, and digital solutions to support this integration. Ultimately, the convergence of environmental and financial disciplines presents a transformative opportunity to align economic goals with environmental responsibility.
THE The Analysis Of The Impact Of Return On Asset, Return On Equity, And Ratio Of Liquidity, On Overall Company Performance: Case Study In Banking Sector Listed Indonesia Stock Exchange Huliselan, Meny
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 6 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business (2024)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i6.2761

Abstract

This study analyzes the impact of Return on Assets (ROA), Return on Equity (ROE), and Liquidity Ratio on the overall performance of banking companies listed on the Indonesia Stock Exchange. This study uses a quantitative approach with a correlation research design. Through purposive sampling technique, 10 companies listed on the IDX were obtained as research samples. Using multiple linear regression analysis, the results show that ROA and ROE have a significant positive effect on company performance, which emphasizes the important role of profitability in financial success. However, Liquidity Ratio does not significantly affect performance, indicating that short-term liquidity management alone is not the main determinant of banking sector performance. These findings provide valuable insights for investors, financial managers, and policy makers in formulating strategies to improve banking sector growth. Future research can explore additional financial and non-financial factors to develop a more comprehensive framework for assessing company performance.