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All Journal Paradigma : Journal of Science, Religion and Culture Studies Assets: Jurnal Akuntansi dan Pendidikan Owner : Riset dan Jurnal Akuntansi Jurnal Bisnis dan Akuntansi The Indonesian Journal of Accounting Research Jurnal Ilmiah Akuntansi Kesatuan Jurnal Akuntansi INVEST : Jurnal Inovasi Bisnis dan Akuntansi Jurnal Pengabdian Masyarakat Nusantara JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Journal of Social Science Jurnal Akuntansi Trisakti Jurnal Sosial dan Sains Jurnal Indonesia Sosial Sains
KHOMSIYAH KHOMSIYAH
Universitas Trisakti
Religion Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Immunology & microbiology Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences

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Integration of IFRS S1 and IFRS S2 Sustainability Disclosures in PSAK-Based Accounting Measurement Verawaty Verawaty; Khomsiyah Khomsiyah; Juniati Gunawan; Muhammad Nuryanto; Abd Rahmman Bin Ahmad
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 7 No. 2 (2026): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/kxtqqm47

Abstract

IFRS S1 and IFRS S2 emphasize the disclosure of sustainability- and climate-related financial information that is forward-looking in nature. This creates the need for integration into accounting practices based on PSAK, so that reporting is not merely narrative but also produces decision-useful information. This study aims to examine how IFRS S1 and IFRS S2 can be systematically integrated into accounting practices of recognition, measurement, presentation, and disclosure under PSAK. The research uses a qualitative conceptual method through a structured analysis of IFRS S1, IFRS S2, relevant PSAK standards, to analyze the economic impact on financial statements. Standard documents are mapped into accounting recognition, measurement, and journal entries to identify their potential impacts on financial statements. The results show that although IFRS S1 and IFRS S2 do not yet require accounting recognition and measurement, their disclosure requirements may influence accounting estimates, asset valuation, impairment testing, provisions, and capital allocation decisions under PSAK. The governance, strategy, risk management, as well as metrics and targets pillars in IFRS S1 and IFRS S2 also generate information that can be translated into measurable financial impacts through applicable accounting standards. This study contributes by offering an integration framework between IFRS S1 and IFRS S2 sustainability disclosures and PSAK-based accounting measurement.
The Influence of Green Strategy and Green Organizational Culture on Environmental Performance Moderated by Media Exposure Suharti Suharti; Khomsiyah Khomsiyah; Vinola Herawaty
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 7 No. 2 (2026): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/ztav3q87

Abstract

This study examines the effects of Green Strategy and Green Organizational Culture on Environmental Performance and tests whether Media Exposure strengthens or weakens those relationships. The study uses a quantitative causal design and secondary data from companies listed on the Indonesia Stock Exchange in 2023. The initial sample comprised 300 firm observations Data were collected from annual reports, sustainability reports, company publications, and environmental-related media coverage. Green Strategy was measured using a multidimensional content-analysis approach combining green product innovation, green process innovation, eco-label awareness, technological innovation, and green dynamic capabilities. Media Exposure was proxied by the existence and balance of positive and negative environmental news, while Environmental Performance was measured through environmental outcome indicators. The hypotheses were tested using multiple regression and Moderated Regression Analysis. The results show that Green Strategy has a positive and significant effect on Environmental Performance. Green Organizational Culture does not have a significant direct effect. Media Exposure does not significantly moderate the relationship between Green Strategy and Environmental Performance or between Green Organizational Culture and Environmental Performance. The findings emphasize that substantive implementation of green strategy is more decisive than organizational symbolism or media visibility alone.
Co-Authors Abd Rahmman Bin Ahmad Amanda Putri Ramadanty Anitaria Siregar ASEP HERMAWAN Darmawati, Deni Dian Permata Dimas Satria Wibawa Ervina Kurnia Haqi Fadillah Henri Martha Jauza Nada Alfiyah Juniati Gunawan Moh. Haidar Nashrullah Muhammad Nuryanto MURTANTO MURTANTO Nur Fadjrih Asyik NUR INDRIANTORO Nurlaila Maysaroh Chairunnisa Rika Gelar Rahayu Samuel Sugita Sofie Suharti Suharti SUSANTI SUSANTI Ulfa Ulfa Verawaty Verawaty Vinola Herawaty Winda Kurnia Yuana Jatu Nilawati Yuha Nadhirah Qintharah