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The Effect of Implementing Green Accounting and CSR On Profitability in Manufacturing Companies Listed on IDX: JEL Classification: M41, Q56, G30, M14 Nurhasanah, Lulu; Astriani, Devi; Trisyanto, Ade
Journal La Bisecoman Vol. 6 No. 2 (2025): Journal La Bisecoman
Publisher : Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journallabisecoman.v6i2.2165

This study aims to determine how the implementation of environmental accounting and CSR will impact the profitability of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. This study applies a quantitative method, and the sample consists of twenty manufacturing companies selected using a purposive sampling method for five years, a total of 100 observations were generated. The research data were taken from the organization's annual report. The findings of the study indicate that green accounting has a significant impact on the level of profitability as measured by return on assets (ROA). In addition, CSR also has a positive impact on profitability, where companies that are active in CSR activities tend to gain a higher level of trust from stakeholders, thus having a positive impact on financial performance. The conclusion of the study confirms that the simultaneous implementation of Green Accounting and CSR can create strong synergy in increasing the profitability and competitiveness of the company. The implications of this study indicate that companies need to pay more attention to the implementation of Green Accounting and CSR as elements in their business planning.

PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN DEWAN KOMISARIS, DIREKSI, KOMITE AUDIT TERHADAP PROFITABILITAS PADA PERUSAHAAN KELOMPOK BANK MODAL INTI 1-4 DI INDONESIA Haditiya, Haditiya; Astriani, Devi; Trisyanto, Ade
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 2 (2025): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i2.4387

The purpose of this study is to analyze the effect of CSR, Board of Commissioners, Board of Directors and Audit Committee on the profitability of banking companies in Indonesia which are classified as core capital 1-4 bank groups during the 2021-2023 period. Quantitative methodology is used through multiple linear regression analysis by testing through the relationship between variables. The results showed that CSR, Board of Commissioners, and Audit Committee did not have a significant influence on ROA, indicating a suboptimal role in supporting profitability. In contrast, the Board of Directors showed a significant positive effect on ROA, signaling the importance of their role in strategic decision-making and the implementation of Good Corporate Governance (GCG). This study concludes that the effectiveness of CSR and corporate governance requires improvement to have a more tangible impact on corporate financial performance. The implications of these results emphasize the need for a more integrated CSR strategy and improved quality of supervision by the Board of Commissioners and Audit Committee.

Pengaruh Akuntansi Lingkungan dan Audit Lingkungan Terhadap Sosial Ekonomi Masyarakat dengan Good Corporate Governance Sebagai Pemoderasi: Akuntansi Hasanah, Zahrotul; Sembiring, Carolyn Lukita; Astriani, Devi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 11 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i11.4454

The issue of environmental pollution is often a hot topic in discussions. Companies are asked to take part in conservation through special financing related to the environment and compliance with environmental management to safeguard stakeholder interests and maintain good relations with the surrounding community. This research aims to determine the influence of Environmental Accounting, Environmental Audit implemented by companies on the Social Economy of the Community with the principles of Good Corporate Governance as a moderator. The data source used is primary data through tabulated questionnaires distributed to several companies in Karawang Regency via the LinkedIn social media application. The random sampling technique produced a sample of 66 respondents among employees who work at companies in Karawang Regency. Testing uses Partial Least Square (PLS SEM) analysis using Smartpls version 4.0. The results of the research show that Environmental Accounting has no effect on Community Social Economy, but Environmental Audit has a positive influence on Community Social Economy. Good Corporate Governance has a direct influence on the social economy of society, but cannot moderate the influence of Environmental Accounting and Environmental Audit on the social economy of society.

Pengaruh Green Accounting dan Struktur Modal terhadap Sustainable Development: Studi Kasus pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023 Nurlaela, Siti; Astriani, Devi; Rahayu, Septiana
Jurnal Ekonomi Efektif Vol. 7 No. 4 (2025): JURNAL EKONOMI EFEKTIF
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JEE.v7i4.52009

Pembangunan berkelanjutan berfokus pada optimalisasi konsumsi sumber daya dan juga melestarikan komponen lingkungan dan sosial masyarakat di masa kini atau masa depan. Pembangunan berkelanjutan dapat tercapai jika aktivitas perusahaan selain mengejar profit atau keuntungan bisnis, juga tetap menjaga kepentingan sosial masyarakat dan kelestarian lingkungan. Tujuan penelitian ini yaitu untuk mengukur pengaruh akuntansi lingkungan dan struktur modal terhadap pembangunan berkelanjutan. Metode yang diaplikasikan yaitu pendekatan kuantitatif dengan jenis data sekunder yang bersumber dari www.idx.co.id dan website resmi perusahaan. Perusahaan pertambangan yang tercatat di BEI tahun 2021-2023 menjadi populasi dalam penelitian ini. Pemilihan sampel ditetapkan dengan purposive sampling hingga diperoleh 36 data untuk dianalisis. Analisis linier berganda ditetapkan untuk menganalisis data dengan software SPPS versi 27. Hasil penelitiannya mengindikasikan bahwa akuntansi lingkungan berperan positif terhadap pembangunan berkelanjutan. Namun, struktur modal tidak memiliki peran pada pembangunan berkelanjutan. Jika dilihat secara simultan, akuntansi lingkungan dan struktur modal tidak memiliki peran terhadap pembangunan berkelanjutan.

PENGARUH MOTIVASI KARIR , MOTIVASI SOSIAL, MOTIVASI PENGETAHUAN DAN MOTIVASI EKONOMI TERHADAP MINAT MAHASISWA DALAM MENGIKUTI PROGRAM BREVET PAJAK Agung, Qoyum Muhammad; Astriani, Devi; Nasihin, Ihsan
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 3 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10645773

This study aims to determine the interest of Buana Perjuangan University students in participating in the tax brevet program, this type of research is quantitative and is analyzed using the multiple linear regression method with sampling using the Random Sampling method from Buana Perjuangan University Accounting students who are taking or have taken Tax courses . The four variables studied are Career Motivation, Social Motivation, Knowledge Motivation and Economic Motivation and Student Interest in Joining the Tax Brevet Program. by using a questionnaire then carried out validity test, reliability test, classic assumption test, model accuracy test and hypothesis test to find out the research results. With the research method that has been done, the results show that career motivation, knowledge motivation have a significant effect, while social motivation and economic motivation have no effect on students' interest in participating in the tax brevet program.

Analisis Kesiapan EMKM dalam Penerapan Akuntansi Berdasarkan SAK EMKM: Studi Kasus EMKM Djati Laundry Haryanti, Novia Putri; Astriani, Devi; Puspitasari, Meliana
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 11 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i11.3665

Readiness is the state of someone who is ready to apply SAK EMKM in his business and seen from the perspective of conditions, desires, and knowledge about SAK EMKM. This study intends to understand the level of readiness of EMKM Djati Laundry in the application of accounting based on SAK EMKM with service business fields located in East Telukjambe District. This study collected primary and secondary data through in-depth interviews, observations and documentation on EMKM Djati Laundry in East Telukjambe District that meets the requirements as micro, small and medium enterprises. Using qualitative descriptive methodology combined with Miles and Huberman's interactive analysis methods. According to the research findings, Djati Laundry's financial statements are not ready to implement SAK EMKM. This is due to their ignorance of SAK EMKM's knowledge, their financial records still use the cash basis method, due to their lack of experience in preparing financial statements in accordance with financial accounting standards, and the absence of staff members dedicated to doing bookkeeping.

Pengaruh Akuntansi Lingkungan dan Audit Lingkungan Terhadap Sosial Ekonomi Masyarakat dengan Good Corporate Governance Sebagai Pemoderasi: Akuntansi Hasanah, Zahrotul; Sembiring, Carolyn Lukita; Astriani, Devi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 11 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i11.4454

The issue of environmental pollution is often a hot topic in discussions. Companies are asked to take part in conservation through special financing related to the environment and compliance with environmental management to safeguard stakeholder interests and maintain good relations with the surrounding community. This research aims to determine the influence of Environmental Accounting, Environmental Audit implemented by companies on the Social Economy of the Community with the principles of Good Corporate Governance as a moderator. The data source used is primary data through tabulated questionnaires distributed to several companies in Karawang Regency via the LinkedIn social media application. The random sampling technique produced a sample of 66 respondents among employees who work at companies in Karawang Regency. Testing uses Partial Least Square (PLS SEM) analysis using Smartpls version 4.0. The results of the research show that Environmental Accounting has no effect on Community Social Economy, but Environmental Audit has a positive influence on Community Social Economy. Good Corporate Governance has a direct influence on the social economy of society, but cannot moderate the influence of Environmental Accounting and Environmental Audit on the social economy of society.

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