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Mahdalena
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Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Multidisciplinary Indonesian Center Journal

 1 
THE EFFECT OF ENVIRONMENTAL ACCOUNTING DISCLOSURE AND ENVIRONMENTAL PERFORMANCE ON FINANCIAL PERFORMANCE OF BANKING COMPANIES Friska R. Mile; Mahdalena; Ronald S. Badu
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 1 (2026): Vol. 3 No. 1 Edisi Januari 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i1.1850

Abstract

This study aims to examine the effect of environmental accounting disclosure and environmental performance on the financial performance of banking companies listed on the Indonesia Stock Exchange during the period 2019–2023. This research employs a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sample consists of eight banking companies selected through purposive sampling. Financial performance is measured using Return on Assets (ROA), environmental performance is measured using the Sustainable Banking Assessment (SUSBA) index, and environmental accounting disclosure is measured using the Environmental Disclosure Index (EDI). The data are analyzed using multiple linear regression analysis after passing classical assumption tests. The results indicate that environmental accounting disclosure has a positive and significant effect on financial performance. In addition, environmental performance also has a positive and significant effect on financial performance. These findings suggest that transparent environmental disclosure and the implementation of sustainable banking practices contribute to improved financial performance. Therefore, banking companies are encouraged to enhance environmental accounting disclosure and strengthen environmental performance as part of their sustainability strategy.
THE IMPLEMENTATION OF ENVIRONMENTAL ACCOUNTING FOR WATER PRODUCTION RESIDUES (A CASE STUDY AT THE REGIONAL PUBLIC DRINKING WATER COMPANY PERUMDA MUARA TIRTA, GORONTALO CITY) Dzulkarnain Agung Mooduto; Mahdalena; Ronald S. Badu
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 1 (2026): Vol. 3 No. 1 Edisi Januari 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i1.2063

Abstract

The objective of this study is to examine the management of water production residues and to analyze their implementation in environmental accounting at PERUMDA Air Minum Mutiara Tirta, Gorontalo City. This study employs a qualitative method with a case study approach. The research informants were selected using purposive sampling, consisting of individuals who were considered knowledgeable and directly involved in the issues under investigation, including the Production Coordinator, Maintenance Division, Laboratory Officer of Zone 1, Assistant Manager of Secretariat and Public Relations, and the Accounting and Budgeting Officer. Data were collected through interviews, observations, and documentation by applying data source triangulation to ensure data validity. The results indicate that the management of water production residues has been carried out in accordance with Standard Operating Procedures (SOPs); however, its effectiveness remains limited due to constraints in budget allocation, facilities, and waste treatment technology. In terms of environmental accounting implementation, the recognition, measurement, presentation, and disclosure of environmental costs have not been optimally integrated, as environmental costs are still recorded within general operational budgets without specific classification and detailed reporting. This condition reflects existing challenges in linking waste management practices with environmental accounting records. The main obstacles include limited technological capacity, insufficient human resources with expertise in environmental accounting, and the absence of specific regulations governing environmental cost recording. Therefore, clearer regulatory support, dedicated budget allocation, improved waste treatment technology, and employee training are required to ensure a more effective and sustainable implementation of environmental accounting.
Co-Authors Achmad Mohyi Aminulah Ananda Setiawan Andi Yusniar Aulia Rahman Batulante, Arbi Cintya Azhari Rauf Dedi Sahputra Napitupulu, Dedi Sahputra Dwi Yuni Damayanti Dzulkarnain Agung Mooduto e karim, andriyawan Elna Kukuh Kurnia Eriawati Eriawati Fatimah Az-zahra Abdillah Fitria Fitria Frederich Febrian Hermanda Friska R. Mile Halid, Fityan Harahap, Nurlina Ariani Iche Nurjannah Idwan, Harry Khairon Nur Annisa Laleno Laila Sholehah Lubis M, Fitri Nurhayati M. Fawwaz Ferriansyah Mahpolah Mattoasi Mayasari , Indah Meilla Dwi Andrestian, Meilla Dwi Mita Purnama Muhammad Afif Rizki Sudirman Muhammad Almi Hidayat Muhammad Hatta Muhammad Iksan, Muhammad Muhammad Yasir Mursal Aziz Nabila Anjelia Putri Nafisah Hanim Najwa Dzakirah Nailah Nasution, Laila Maghfiroh Nazaruddin Malik Nelva Tina Ni Kadek Radha Sukertiyani Niken Pratiwi Nunung Nurhasanah Nurazizah Salshabila Nurcholis Majid Nurtia Obet Oktavia, Santi Pantu, Nur Aliefah A. Parellangi, Parellangi Patricia, Santiya Patricia, Vanesa Pebriana, Yeri PUTERI APRILANI Rahmadani Raukang Rannu, Listher Mada Rio Monoarfa Rizani, Akhmad Ronald S. Badu Rusmini Yanti Rutmauli Hutagaul Sahmin Noholo Septi Jualiah Wardani Serli Zahra Siregar, Sakinah Ubudiyah Siska Amelia Siti Mutmainah Sopian, Akhmad Suwarno Syafrudin, Ruddy Tahir, Fitriyanti B. Teguh Arif Saputra Thahara, Aliva Ti Safur Tri Handayani Amaliah Urlis Bauana wati, asiah Yenni Manurung Zulfiana Dewi Zulkifli Bokiu