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All Journal Jurnal Ilmu Manajemen (JIM) JDM (Jurnal Dinamika Manajemen) JURNAL ILMIAH MANAJEMEN & BISNIS Jurnal Minds: Manajemen Ide dan Inspirasi Jurnal Bisnis, Manajemen, dan Informatika Tazkia Islamic Finance and Business Review Journal of Economic, Bussines and Accounting (COSTING) Jurnal Organisasi Dan Manajemen JAST : Jurnal Aplikasi Sains dan Teknologi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT JURNAL LENTERA BISNIS BALANCE: Economic, Business, Management and Accounting Journal J-ADIMAS (Jurnal Pengabdian kepada Masyarakat) Abdimasku : Jurnal Pengabdian Masyarakat ADDIN Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Advances in Global Economics and Business Journal INSPIRASI (JURNAL ILMU-ILMU SOSIAL) Jurnal ABM Mengabdi Jurnal Pengabdian kepada Masyarakat Jurnal Pengabdian Kepada Masyarakat East Asian Journal of Multidisciplinary Research (EAJMR) International Journal of Applied Business and International Management International Journal of Tourism and Hospitality in Asia Pasific Journal of the Community Development in Asia International Journal of Accounting & Finance in Asia Pasific Asia Pacific Journal of Management and Education Indonesian Journal of Community Diversity and Engagement JOEL: Journal of Educational and Language Research Eduvest - Journal of Universal Studies West Science Business and Management AMMA : Jurnal Pengabdian Masyarakat Science Information System and Technology Jurnal Pengabdian Masyarakat dan Riset Pendidikan Maneggio Marsialapari: Jurnal Pengabdian Kepada Masyarakat Journal of Economics, Management, Accounting and Computer Applications
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Journal : Maneggio

The Influence of Green Accounting and Corporate Social Responsibility on Firm Value with Profitability as a Moderating Variable Aryani, Dwi Nita; Damayanti, Made Dwi
Maneggio Vol. 2 No. 2 (2025): Maneggio-Apr
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/q3pvy809

Abstract

This research aims to analyze Green Accounting and Corporate Social Responsibility on Firm Value with Profitability as a moderating variable. In this research, Green Accounting and CSR are used as independent variables, Profitability as a moderating variable, and the dependent variable used is firm value. The research sample is seven companies that joined IDX Carbon for the 2018-2022 period which were selected using a purposive sampling technique hence total data collected is 35. The analysis method uses multiple linear regression and moderated regression analysis with SPSS 25 as statistical tools in this research. The results show that Green Accounting has a positive and significant effect on firm value, Corporate Social Responsibility has a significant effect on firm value, Profitability is not able to moderate the relationship between Green Accounting and firm value, Profitability is not able to moderate the relationship between Corporate Social Responsibility and firm value. It is hoped that the results of this research can be a consideration for investors, companies and theories development).
A Comparative Study of Green Banking Implementation between Indonesia Banks and Singapore Banks Theresa, Kezia Pratnya; Aryani, Dwi Nita
Maneggio Vol. 2 No. 5 (2025): OCTOBER-MJ
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/5shgx555

Abstract

The deterioration of the natural environment has become a significant global issue, Green Banking is a program where financial institutions prioritize environmental concerns within their operations and business activities. This research aims to examine and compare the progress of Indonesian banks and Singaporean banks in implementing green banking. This research employed  ROE annual report, digital banking record, and green projects that banks participated in from 2019 to 2023. The analysis revealed that Indonesia and Singapore experienced a loss in 2019, but subsequently recovered their equity footing in 2020 and continued to do so through 2023. A statement from the banks' annual report indicated that digital banking played a role in maintaining banks' equity throughout the year, demonstrating the successful implementation of digital banking in both Indonesia and Singapore. A While Indonesia's green investment and loans prioritize supporting small green businesses, Singapore's approach is to assist larger enterprises that aim to adopt environmentally friendly practices. This research has revealed that both Indonesia and Singapore have successfully implemented green banking, and each country has developed its own approach to this implementation.         
Co-Authors A/P Nagenthran, Yarshinni Abdullah Lating, Fadil Abhijit Das Aggarwal, Juhi Aggarwal, Reetika Ahmad Fauzan Aini, Fica Aida Nadhifatul Ainurohmah, Afizah Sabrina Alimin Alimin, Alimin Amey Desai Ana, Selvia Roos Anantharavoo, Levisha Annisa Alief Rahmaniar Arif, Wibowo Aris Bachtiar Asim, Mohamed Avinas Kumar Dubey Ayu Liskinasih B, Bunyamin binti Abd. Rahman, Nur Insyirah binti Esa, Nur Khadijah binti Fadzil, Nur Farra Diana binti Hassan, Nur Iffah Atirah Bunyamin Bunyamin Bunyamin Bunyamin Camilo Pérez-Restrepo Carolina Ardila Lopez Chandran, Dharaniya A/P Ravi Chaudhary, Princy Chauhan, Priyanshi Cheah, Yu Xuan Cheang, Wen Hui Chee, Yu Xuan Chen, Ng Wei Chen, Yiming Chetana S Chew, Wei Ping Ching, Lee Yi Choon Yan Lim Christian Prasetyo Chung Hong Lim Cui Wen Lee Dabeer, Sindhu L Daisy Kee Mui Hung Daisy Mui Hung Kee Daisy Mui Hung Kee Damayanti, Made Dwi Dana Xing Yue Hoo Das, Abhijit Deborah Hong Ru Lim Desai, Amey Desy Nindy Alisa Dharaniya A/P Ravi Chandran Diah Anggraini Dian Wahyu Agustin Dubey, Avinas Kumar Eddy Suprihadi Edeh, Friday Ogbu editor aibpm Efendi , Erfan Elyoni Inez Sandra Suardi Enggar Nursasi Evi Maria Fang, Feng Farida Munawaroh Faturrahman, Iqbal Fera Tj Fera Tjahjani Friday Ogbu Edeh Gahlaut, Ritika Ganatra, Varsha Hariadi, Sugeng Hartutik (Hartutik) Hartutik Hartutik Hazarika, Anurag Himanshi Singh Hoo, Dana Xing Yue Hui Yee Yong Hui, Lim Sheue Hung Kee, Daisy Mui Hung, Daisy Kee Mui Idderena Yosanti Imama Zuchroh Imama Zucroh Inni Dian Rohani Iqbal Faturrahman Irawan Budi Prasetyo Iswardani, Kurnia Jauhari Ibnu Hamdani Jia Ching Lee Jia Long Lee Jiahui Li Juhi Aggarwal Kadarusman . Kah Huey Lai Kannappan, Thirumagal A/P Kean, Koay Loke Kee, Daisy Mui Hung Kesavan, Kashwini A/P Khang Jie Lee Khor, Yun Xuan Kia Hui, Gan Koay, Wei Lun Kok Ban Teoh Kornelia Selvia Lai, Kah Huey Lating, Noval Ali López, Carolina Ardila Lee, Cui Wen Lee, Jia Ching Lee, Jia Long Lee, Khang Jie Lee, Louis Yong Yu Lee, Yee Hsien Levisha Anantharavoo Li, Jiahui Li, Yurou Liew, Yee Wen Lim, Choon Yan Lim, Chung Hong Lim, Deborah Hong Ru Liq Ooi, Lyn Lunsa, Virly Assa Mahotari Madhusmithii Maisarah Said Mamtani, Meghna Manvi Poojary Marcellino Dwi Rahmanda Agasi Masruki, Rosnia Meghna Mamtani Ming Hooi, Khor Mohamad Ali Imran Muhammad Mahesa Ramadhan Mustafa Mohd Hanefah Mustafa Mohd Hanefah, Mustafa Mohd Nair, Rajesh Kumar Nayak, Prajna Nevi Danila Nevi Danila Niken Paramita Nissa, Khoirun Nunung N Nunung Nurastuti Utami Nunung Nurastuti, Nunung Nur Farra Diana binti Fadzil Nur Iffah Atirah binti Hassan Nur Insyirah binti Abd. Rahman Nur Khadijah binti Esa Nurhana, Riza Padmalini Singh Padmayuda Tri Rachmawan Pérez-Restrepo, Camilo Pei Xuan Lee Poddar, Suresh Prajna Nayak Prasetyo , Christian Punjika Rathi Qian Lee Wei R. Melda Maesarach Rahmat Fauzi Rajesh Kumar Nair Rajesh Kumar Nair Rina Rahmawati Rina Rahmawati, Rina Rosnia Masruki Rosnia Masruki Rupesh Sinha Rupesh Sinha S, Chetana Salam, Mifta Darus Salsabila, Unik Hanifah Samarth, Tejas Samuel Williem Maupula Saputra, Achbar Adi Sattar, Nahian Selvia, Kornelia Setiawan Setiawan Setyawan Setyawan Shahwatul Hajjah Islamia Wijaya Sharmila Thulasedass Shiang Lan Low Shiyas, Mohammed Sindhu L Dabeer Singh, Himanshi Singh, Padmalini Sinha, Rupesh Siti Munfaqiroh Soeparto Suardi, Elyoni Inez Sandra Subramaniam, Tanuja A/P Sugeng H Sugeng Hariadi Suhartatik Sulih Indra Dewi, Sulih Indra Swee Yi Lee Syukli Noor Azmin, Irdina Zulaikha binti Tan, Yee Shan Tanuja A/P Subramaniam Tarra, Mustika Teguh Widodo Teh, Yi Ching Tejas Samarth Teoh, Kok Ban Theresa, Kezia Pratnya Thirumagal A/P Kannappan Thulasedass, Sharmila Tjahjani, Fera Triana Murtiningtyas Triana Triana Varsha Ganatra Varsha Ganatra Wei Lun Koay Wei Ping Chew Wei, Koh Teng Wibowo Arif Widanarni Pudjiastuti Widanarni Pudjiastuti WIDANARNI WIDANARNI Wijaya, Shahwatul Hajjah Islamia Xia, Jamin Kun Peng Xuan Lee Wen Yarshinni A/P Nagenthran Yee Hsien Lee Yee Shan Tan Yee Wen Liew Yi Ching Teh Yilin, Guo Yong, Hui Yee Yosanti, Idderena Yoyon Dwi Cahyono Yuheng, Huang Yun Xuan Khor Yurou Li Zusana E. Pudyastuti