Claim Missing Document
Check
Articles

Found 3 Documents
Search

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.
PENGARUH PEMAHAMAN STANDAR AKUNTANSI PEMERINTAH (SAP), SISTEM AKUNTANSI KEUANGAN DAERAH DAN PENGALAMAM PENGELOLAAN BARANG MILIK DAERAH TERHADAP KUALTAS LAPORAN KEUANGAN: (Studi Empiris Pada Pemerintah Provinsi Maluku) HULISELAN, MENY
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v11i2.1213

Abstract

The purpose of the study is to find out empirically the effect of understanding government accounting standards, regional financial accounting systems, experience in managing regional property on the quality of regional financial reports. This research is stand as empirical research by used purposive samping as sampling technique. The survey method was used in data collection and hypothesis testing through t-statistical test with a significance level of 0.05. The results of the study prove that the understanding of government accounting standards has a significant positive effect on the quality of financial statements, the regional financial accounting system has a significant positive effect on the quality of financial reports, but the experience of managing regional property has no significant effect on the quality of the financial statements of the Maluku Provincial Government.