Article Per Year (5 Year)
p-Index From 2020 - 2025
0.61
P-Index
This Author published in this journals
All Journal Jurnal Wacana Ekonomi Summa : Journal of Accounting and Tax
Merliyana, Reny Dany
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Determinant Tourism Toward Sustainability: A Study Of Millennial Generation Of Indramayu Region Yudawisastra, Helin G.; Yuniarti, Yuti; Suparjiman, Suparjiman; Merliyana, Reny Dany
Jurnal Wacana Ekonomi Vol 22 No 2 (2023): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v22i2.2489

Abstract

Salah satu faktor penting keberhasilan pariwisata berkelanjutan adalah dukungan masyarakat, khususnya generasi milenial sebagai generasi produktif. Penelitian ini bertujuan untuk memahami faktor-faktor penentu keberlanjutan pariwisata Indramayu dengan menganalisis efek dan manfaat yang dirasakan dari keberlanjutan pariwisata (dari perspektif ekonomi, pasar, dan sosial). Model yang diusulkan menggunakan regresi Partial Least Squares Structural Equation Modeling (PLS-SEM). Metode yang digunakan adalah deskriptif verifikatif menggunakan data primer dengan mengisi kuesioner. Menggunakan sampel sebanyak 200 generasi milenial Indramayu dengan teknik random sampling. Hasil penelitian menunjukkan bahwa nilai-nilai yang dirasakan pariwisata sangat penting untuk mengevaluasi bagaimana pariwisata dikembangkan jika berkelanjutan bagi masyarakat, dan bagaimana hal itu mempengaruhi kualitas hidup penduduk. Studi ini memberikan pemahaman yang lebih baik tentang faktor-faktor yang dapat mempengaruhi sikap masyarakat terhadap pariwisata. Hal ini menyoroti pentingnya memberikan perhatian kepada masyarakat lokal, khususnya generasi milenial, sebagai pemain penting dalam pengembangan pariwisata, terutama di daerah yang ingin meningkatkan perekonomiannya dengan mengembangkan pariwisata berkelanjutan.
The Role of Governance and Regulation in Shaping ESG Disclosure Quality Merliyana, Reny Dany
Summa : Journal of Accounting and Tax Vol. 2 No. 3 (2024): July 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v2i3.947

Abstract

This article provides a narrative review of sustainability accounting and ESG disclosure by synthesizing current literature into four main themes: global trends, regulatory challenges, the link between disclosure and corporate performance, and issues of transparency such as greenwashing. The review aims to make the discussion accessible while maintaining academic rigor. The results demonstrate that while ESG reporting in developed economies has been strengthened by regulatory frameworks such as the EU Corporate Sustainability Reporting Directive, developing countries continue to rely on voluntary and inconsistent disclosure practices. Quantitative evidence indicates a positive association between robust ESG disclosure and corporate outcomes such as profitability, market valuation, and stakeholder trust, though these effects vary across sectors and national contexts. However, significant obstacles persist, including fragmented regulatory approaches, data quality limitations, and misleading practices that erode investor confidence. The discussion highlights the influence of systemic factors such as governance structures, cultural norms, and investor activism, and suggests potential solutions through standardization, independent assurance, and participatory oversight. Future research directions are proposed to address gaps in developing countries and evaluate new regulatory frameworks. These findings reinforce the urgency of advancing ESG disclosure as a credible and impactful mechanism for achieving sustainable corporate transformation.
The Role of Triple Bottom Line Accounting in Advancing Sustainable Development Kartiko, Erik; Ningsih, Winda; Merliyana, Reny Dany
Summa : Journal of Accounting and Tax Vol. 2 No. 3 (2024): July 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v2i3.980

Abstract

Global demand for sustainability reporting has elevated Triple Bottom Line (TBL) accounting as a key framework that integrates financial, social, and environmental accountability. This review synthesizes research published between 2010 and 2024 to evaluate how TBL has been adopted, its effectiveness, and its limitations across regions and sectors. The study highlights that TBL adoption improves firm performance through profitability, stakeholder engagement, and ecological responsibility. Developed economies show stronger integration due to regulatory and market support, while developing economies face institutional and resource challenges. High-carbon industries struggle to adopt TBL comprehensively, whereas environmentally oriented sectors use it to innovate and increase efficiency. The review identifies regulation, consumer demand, and managerial capacity as critical drivers of success. It also emphasizes the need for standardized metrics, stronger adoption in emerging markets, and exploration of digital technologies to enhance practice. By comparing contexts, this study contributes a global perspective and underscores TBL as a strategic tool for sustainable corporate governance and long-term value creation.
Co-Authors Kartiko, Erik Ningsih, Winda Suparjiman, Suparjiman Yudawisastra, Helin G. Yuniarti, Yuti