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All Journal Jurnal Bisnis Manajemen dan Akuntansi West Science Interdisciplinary Studies
Wijaya, Muhamad Rizky
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Economics, Econometrics & Finance Environmental Science

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The Effects of Green Organizational Citizenship Behavior and Circular Economy Adoption on the Success of Green Accounting Initiatives through Cultural Readiness among Employees of Public Accounting Firms in West Java Wijaya, Muhamad Rizky; Suwandi, Suwandi; Hapsari, Nesti; Pratiwi Octasylva, Annuridya Rosyidta; Sudarmanto, Eko
West Science Interdisciplinary Studies Vol. 3 No. 09 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i09.2282

Abstract

This study investigates the influence of Green Organizational Citizenship Behavior (GOCB) and Circular Economy (CE) implementation on the success of Green Accounting (GA) initiatives, mediated by Cultural Readiness (CR) among employees of public accounting firms in West Java. Using a quantitative approach, data were collected from 135 respondents via a Likert scale (1–5) and analyzed using Structural Equation Modeling – Partial Least Squares (SEM-PLS) version 3. The results reveal that both GOCB and CE implementation positively and significantly influence CR, which in turn significantly enhances GA success. Moreover, CR partially mediates the relationships between GOCB, CE implementation, and GA success, highlighting the critical role of organizational culture in supporting sustainability initiatives. These findings suggest that fostering environmentally responsible behaviors, embedding circular economy principles, and cultivating cultural readiness are essential for achieving effective Green Accounting practices in public accounting firms.
Pengaruh Corporate Governance dan Kualitas Audit terhadap Tax Avoidance pada Perusahaan yang terdaftar di Bursa Efek Indonesia Tahun 2012 - 2017 Wijaya, Muhamad Rizky; Sumantri, Farid Addy
JUBISMA Vol 1 No 1 (2019): JUBISMA
Publisher : LPPM UNIVERSITAS INSAN PEMBANGUNAN INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58217/jubisma.v1i1.9

Abstract

ABSTRAKTujuan dari penelitian ini adalah untuk menguji bagaimana Pengaruh corporate governance (CG) dan Kualitas Audit terhadap Tax Avoidance pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2012-2017.Pengukuran CG di proxy dengan ; Kepemilikan Manajemen dan Dewan Direksi Independen, Kualitas Audit diukur dengan KAP the big four dan non the big four, sedangkan pengukuran Tax Avoidance menggunakan CETR. Sampel penelitian yang digunakan dalam penelitian ini terdiri 9 perusahaan industri metal dan sejenisnya yang terdaftar di Bursa Efek Indonesia (BEI) periode 2012-2017. Jenis penelitian ini adalah penelitian kuantitatif dengan menggunakan metode purposive sampling. Teknis analisis yang digunakan adalah regresi linier berganda dengan alat bantu program SPSS (Statistical Package for the Social Sciences) for windows versi 21. Hasil penelitian menunjukkan Dewan Komisaris Independen berpengaruh terhadap tax avoidanc dengan nilai ρ value sebesar 0,000 < 0,050. Kepemilikan Manajemen tidak berpengaruh terhadap tax avoidance dengan nilai ρ value sebesar 0,644 > 0,050 dan Kualitas Audit tidak berpengaruh terhadap tax avoidance dengan nilai ρ value sebesar 0,359 > 0,050
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBERHASILAN IMPLEMENTASI SISTEM ENTERPRISE RESOURCE PLANNING PERSEDIAAN (STUDI KASUS PT API) Wijaya, Muhamad Rizky; Maylindasari, Maylindasari; Pratama, Ifanny Adnan
Jurnal Bisnis Manajemen dan Akuntansi Vol. 6 No. 2 (2024): JUBISMA
Publisher : LPPM UNIVERSITAS INSAN PEMBANGUNAN INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58217/jubisma.v6i2.183

Abstract

This research aims to analyze the factors that influence the successful implementation of the inventory Enterprise Resource Planning (ERP) system at PT Amanah Prima Indonesia. The factors described include top management support, user involvement and training and education. The research method used was quantitative through a questionnaire distributed to 35 respondents who used the Inventory ERP system. The analysis assistance technique used is multiple linear regression with SPSS version 27 software. The research results show that simultaneously the factors of top management support, user involvement and training and education have a significant effect on the success of implementing the inventory ERP system at PT Amanah Prima Indonesia by 81.1%. However, partially only the user involvement factor has a significant effect on the success of implementation, while top management support factors and training and education factors do not have a significant effect. These findings demonstrate the important role of active user involvement in increasing the success of inventory ERP system implementation. Keywords: Enterprise Resource Planning, top management support, user involvement, education and training, successful implementation.
Co-Authors Ifanny Adnan Pratama Maylindasari, Maylindasari Nesti Hapsari Pratiwi Octasylva, Annuridya Rosyidta Sudarmanto, Eko Sumantri, Farid Addy Suwandi Suwandi