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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Kebijakan Publik Jurnal Keuangan dan Perbankan Jurnal Riset Mahasiswa Akuntansi (JRMA) INFO ARTHA JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) International Journal of Supply Chain Management ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Jurnal Riset Akuntansi Aksioma Akuntansi : Jurnal Akuntansi Integratif Dinasti International Journal of Management Science Dinasti International Journal of Education Management and Social Science Jurnal Akuntansi Dinasti International Journal of Digital Business Management Jurnal Pajak dan Keuangan Negara (PKN) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Environmental, Sustainability, and Social Science Jurnal Akuntansi dan Governance Educoretax Jurnal Penelitian Inovatif Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Indonesian Accounting Research Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ekonomi dan Akuntansi Indonesia Accounting Research Journal Eduvest - Journal of Universal Studies Jurnal Ekonomi, Manajemen, Akuntansi Atestasi : Jurnal Ilmiah Akuntansi
Agus Bandiyono
Unknown Affiliation
Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Transportation Other

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Journal : Jurnal Riset Akuntansi Aksioma

 1 
PERAN SUSTAINABILITY REPORTING DALAM MENDUKUNG NET ZERO EMISSION: TANTANGAN, PELUANG, DAN STRATEGI MITIGASI Laskari, Komang Trisna Ayu; Bandiyono, Agus
Jurnal Riset Akuntansi Vol 24 No 1 (2025): Jurnal Riset Akuntansi Aksioma, Juni 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

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Abstract

The issue of environmental change has become a global concern due to its increasingly real impact on ecosystems, health, and the world economy. Global warming and increasing greenhouse gas emissions require mitigation efforts from various parties, including the industrial sector and companies. This study aims to analyze the role of Sustainability Reporting (SR) in supporting the achievement of Net Zero Emission and explore the challenges, opportunities, and recommendations that can improve the quality of sustainability reporting in companies. Using a scoping review, this study examines 17 literature articles that discuss the role, challenges, opportunities, and strategies for mitigating climate change through the implementation of Sustainability Reporting. The results of the study indicate that sustainability reporting has an important role in supporting the global commitment to net zero emissions. However, there are challenges that need to be faced such as reporting standardization, limited resources, and data subjectivity in the reporting. This study also identifies opportunities to improve the quality of SR through integration with business strategies, utilization of advanced technologies such as blockchain and AI, and collaboration between stakeholders. The recommendations provided include more specific reporting standards, comprehensive emission measurements, and independent verification to support the achievement of Net Zero Emission.
ANALISIS PENGUNGKAPAN ASPEK SOSIAL BERDASARKAN STANDAR GRI 400 PADA PERUSAHAAN E-COMMERCE DAN FINTECH nisa, latifatun; Bandiyono, Agus
Jurnal Riset Akuntansi Vol 24 No 1 (2025): Jurnal Riset Akuntansi Aksioma, Juni 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

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Abstract

Abstract: This study aims to analyze the disclosure of social aspects based on GRI standards in an e-commerce and fintech company in Indonesia. The method used is content analysis of the company's sustainability reports from 2021 to 2023. The analysis results indicate that the level of social aspect disclosure is not yet complete and still has room for improvement. The findings show that the disclosure of social aspects in the report is not yet fully comprehensive and can be further developed. This analysis is expected to provide new insights into the implementation of social aspect disclosure in e-commerce and fintech companies. In the future, the government is expected to formulate policies that promote higher transparency in sustainability reporting and strengthen the role of stakeholders in the materiality determination process. Keywords: E-commerce sector; fintech sector; GRI 400; sustainability disclosure
Co-Authors Al Kautsar, Gathan Alif Andiani, Sri Andri Faizal Priyanto Anwari, Alfian Ardytania, Dinda Arief Al Fikri Augustine, Yvonne CESSARIA, Aulia Maray Obvius Choirun Husna, Mitsalina Dhanny Andriani Karimah Dinda Rahmawati Etty Murwaningsari Faisal, Yusuf Fidyah Ramadhani Hanna Octaviani Hanung Adittya Aristyatama Hazmi, Rizaldi Al Istiqomah Nur Barokah Karimah, Dhanny Andriani Laskari, Komang Trisna Ayu Lufti Puji Setiadi Muhammad Ziyad Al Fajar Muttaqin, Abdul Hamid Hudalil Nafi'ah, Zahra Zuhrotun Nisa, Latifatun Novyana, Winny Rohita Nurseto, Ian Octaviani, Hanna Pramitha, Adinda Indra Ayu Pratama, Lazuardi Widyanto Pristi, Ken Maharani Priyanto, Andri Faizal Putri, Cantika Primalia Kurnia Rahmasari, Phobie Sherina Rama Daneshwara Reza Ramadhan, Reza Salsabila, Dwi Septiana, Bella Florissa Shanti Dwi Aryani Sitindaon, Rani Santhy L Valentina, Erika Wanda WICAKSONO, ADI