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The Impact of Ownership Structure on Carbon Emission Disclosure in Energy Companies Ni Made Dwicahyani; I Gusti Ayu Nyoman Budiasih
International Journal of Economics, Management and Accounting Vol. 2 No. 4 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i4.848

Abstract

Carbon emissions in Indonesia continue to increase in line with the growing energy consumption needed to meet public demands. Energy sector companies, which contribute significantly to carbon emissions, are expected to take responsibility for their operational activities. One form of accountability is through carbon emission disclosure as a means of transparency to stakeholders. This study aims to examine the impact of institutional ownership, managerial ownership, and foreign ownership on carbon emission disclosure. The research objects are energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. The study utilizes secondary data derived from annual reports, with a sample of 35 companies and 95 observations in total. Hypothesis testing was conducted using the t-test. The results indicate that institutional ownership and foreign ownership have a positive effect on carbon emission disclosure, while managerial ownership has a negative effect on carbon emission disclosure.
PERILAKU PENGAMBILAN KEPUTUSAN KREDIT BERDASARKAN MENTAL ACCOUNTING DAN MENYAMA BRAYA Dewi, Ni Komang Ayu Julia Praba; Budiasih, I Gusti Ayu Nyoman
Jurnal Akuntansi Multiparadigma Vol 16, No 1 (2025): Jurnal Akuntansi Multiparadigma (April 2025 - Agustus 2025)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2025.16.1.12

Abstract

Abstrak – Perilaku Pengambilan Keputusan Kredit Berdasarkan Mental Accounting dan Menyama BrayaTujuan Utama – Penelitian ini bertujuan untuk mengeksplorasi keberadaan mental accounting dan konsep menyama braya dalam pengambilan keputusan kredit.Metode – Penelitian ini menggunakan studi kasus heuristik melalui focus group discussion. Informan dalam penelitian ini adalah rumah tangga pedesaan.Temuan Utama – Penelitian ini menemukan bahwa mental accounting dan prinsip menyama braya berkontribusi dalam pengambilan keputusan kredit. Hal ini terlihat melalui proses analisis economic dan noneconomic mental accounting serta mental budgeting. Dalam kaitannya dengan penggunaan pinjaman, keterbatasan sumber daya membuat uang diberikan batasan akun mental tertentu.Implikasi Teori dan Kebijakan – Penelitian ini menekankan bahwa pengambilan keputusan kredit rumah tangga merefleksikan analisis economic dan noneconomic mental accounting serta mental budgeting. Secara praktis, penelitian ini menyarankan adanya strategi promosi keuangan inklusif dengan pendekatan yang lebih adaptif.Kebaruan Penelitian – Penelitian ini mengungkap fenomena mental accounting dan konsep menyama braya dalam praktik perilaku pengambilan keputusan kredit. Abstract – Credit Decision Making Behavior Based on Mental Accounting and Menyama Braya Main Purpose - The study aims to explore the existence of mental accounting and the concept of menyama braya in credit decision-making.Method - The study used a heuristic case study through focus group discussions. The informants in this study were rural households.Main Findings - This study found that mental accounting and the principle of menyama braya contributed to credit decision-making. This was evident through the process of economic and non-economic mental accounting analysis and mental budgeting. In relation to the use of loans, resource constraints meant that money was given certain mental account boundaries.Theory and Practical Implications - This study emphasises that household credit decision-making reflects economic and noneconomic mental accounting and mental budgeting analyses. In practical terms, this study suggests an inclusive financial promotion strategy with a more adaptive approach.Novelty - This study reveals the phenomenon of mental accounting and the principle of menyama braya in credit decision-making behavior.
The Effect of Environmental Performance, Profitability, and Institutional Ownership on Carbon Emission Disclosure Sang Ayu Nyoman Rina Puspita; I Gusti Ayu Nyoman Budiasih
ePaper Bisnis : International Journal of Entrepreneurship and Management Vol. 2 No. 3 (2025): ePaper Bisnis : International Journal of Entrepreneurship and Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/epaperbisnis.v2i3.479

Abstract

Climate change driven by global warming has prompted companies to enhance transparency regarding the environmental impacts of their operational activities, particularly in the disclosure of carbon emissions. Such disclosure is essential to address stakeholder demands and to gain social legitimacy, in accordance with stakeholder theory, which serves as the foundation of this study. This research aims to empirically examine the effect of environmental performance, profitability, and institutional ownership on carbon emission disclosure among non-financial companies listed on the Indonesia Stock Exchange. The population of this study comprises non-financial companies listed on the Indonesia Stock Exchange from 2020 to 2023. The sample was selected using a purposive sampling technique, resulting in 332 observations from 115 companies. The data analysis method employed is multiple linear regression analysis. The results reveal that environmental performance has a positive effect on carbon emission disclosure, indicating that the better the company’s environmental performance, the higher the level of carbon emission disclosure. Profitability and institutional ownership, however, have no significant effect on carbon emission disclosure.
The Influence of Machiavellian Personality, Workload, and Love of Money on Dysfunctional Auditor Behavior with Emotional Spiritual Quotient as a Moderating Variable Suryawibawa, Ida Bagus Oka; Wirakusuma , Made Gede; Budiasih, I Gusti Ayu Nyoman; Erawati, Ni Made Adi
East Asian Journal of Multidisciplinary Research Vol. 3 No. 6 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i6.9894

Abstract

This study empirically examines the influence of Machiavellian personality, workload, and love of money on dysfunctional auditor behavior, with Emotional Spiritual Quotient (ESQ) as a moderator. A purposive sampling method was used, and data were collected via a survey questionnaire, then analyzed using the Partial Least Square (PLS) approach. Results indicate that Machiavellian personality and increased workload positively influence unethical behavior, whereas love of money negatively impacts it, promoting adherence to ethical standards. ESQ moderates these effects by reducing the impact of Machiavellianism and high workload on unethical behavior while enhancing the ethical influence of financial motivation. These findings underscore the critical role of ESQ in fostering ethical conduct among auditors.
Pengaruh Pengetahuan Investasi, Persepsi Risiko, Return, dan Motivasi pada Minat Mahasiswa Berinvestasi Cryptocurrency Kadek Diah Listiyani Putri; I Gusti Ayu Nyoman Budiasih
Jurnal Ilmiah Dan Karya Mahasiswa Vol. 1 No. 5 (2023): OKTOBER : JURNAL ILMIAH DAN KARYA MAHASISWA
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jikma.v1i5.785

Abstract

The Ministry of Finance shows data regarding interest in investing in Cryptocurrency in Indonesia continues to increase. This study aims to obtain empirical evidence of the influence of investment knowledge, risk perception, returns, and motivation on students' interest in investing in Cryptocurrency. The sample was taken using the purposive sampling method and obtained 110 student respondents for the 2019 and 2020 batches of the Bachelor of Accounting study program, Faculty of Economics and Business, Udayana University. Multiple linear regression analysis was used in this study as a data analysis technique. Based on the results of the analysis, it was found that things related to investment knowledge, returns, and motivation had a positive effect on students' interest in investing in Cryptocurrency, while perceptions of risk had no effect on students' interest in investing in Cryptocurrency.
Pengaruh Pengungkapan Sustainability Report pada Nilai Perusahaaan dengan Eco-efficiency sebagai Variabel Moderasi Delarthana Sari, Ida Ayu Febryana; Budiasih, I Gusti Ayu Nyoman
Ekonomis: Journal of Economics and Business Vol 9, No 1 (2025): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v9i1.2053

Abstract

This study aims to determine the effect of sustainability report disclosure on company value with eco-efficiency as a moderating variable. The sample in this study were companies included in the ASRRAT (Asia Sustainability Report Rating) ranking for the 2018-2023 period which were determined using the purposive sampling method and obtained 23 companies with 100 observation data. The data analysis technique used was Moderated Regression Analysis Sub-Group method. The results of the study indicate that sustainability report disclosure has a negative effect on company value and eco-efficiency is able to weaken the effect of sustainability report disclosure on company value.
SISTEM MANAJEMEN LINGKUNGAN, KINERJA LINGKUNGAN, DAN PENGUNGKAPAN EMISI KARBON YANG DIMODERASI PROFITABILITAS Anak Agung Sagung Diah Saraswaty; I Gusti Ayu Nyoman Budiasih
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.15.NO.03.TAHUN.2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2026.v15.i03.p07

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Penelitian ini mengkaji pengungkapan terkait emisi karbon sebagai komponen pelaporan keberlanjutan yang mana semakin menjadi topik krusial pada negara-negara berkembang, termasuk Indonesia, yang disebabkan pada peningkatan perhatian global akan isu perubahan iklim dan target Net Zero Emission 2060. Penelitian ini bertujuan untuk menilai pengaruh sistem manajemen lingkungan dan kinerja lingkungan terhadap pengungkapan emisi karbon, dengan profitabilitas sebagai pemoderasi. Analisis dilakukan pada 79 laporan keberlanjutan yang diterbitkan oleh perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia selama periode 2022–2024. Data dikumpulkan melalui teknik dokumentasi dan dianalisis menggunakan Moderated Regression Analysis (MRA) dengan bantuan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa sistem manajemen lingkungan dan kinerja lingkungan memiliki pengaruh positif terhadap pengungkapan emisi karbon, sejalan dengan teori legitimasi. Namun, profitabilitas tidak mampu memoderasi pengaruh sistem manajemen lingkungan maupun kinerja lingkungan terhadap pengungkapan emisi karbon. Temuan ini mengindikasikan bahwa komitmen perusahaan terhadap praktik lingkungan dan transparansi informasi keberlanjutan tetap menjadi faktor utama dalam pengungkapan emisi karbon, terlepas dari tingkat keuntungan yang dihasilkan perusahaan.   This research investigates carbon emissions disclosure as an integral aspect of sustainability reporting which has increasingly become a crucial topic in developing countries, including Indonesia, driven by the growing global attention to climate change issues and the Net Zero Emission 2060 target. The research goals to assess the impact of environmental management systems and environmental performance on carbon emissions disclosure, with profitability serving as a moderating variable. The investigation analyzed 79 sustainability reports from energy sector firms listed on the Indonesia Stock Exchange between 2022-2024. Data collection relied on documentation methods, followed by analysis via moderated regression analysis facilitated by SPSS software. The findings demonstrate environmental management systems and environmental performance positively affect carbon emissions disclosure, consistent with legitimacy theory. However, profitability does not moderate the influence of environmental management systems and environmental performance on carbon emissions disclosure. These findings indicate that a company’s commitment to environmental practices and sustainability information transparency remains a key factor in carbon emissions disclosure, regardless of the level of profit generated by the company.
Integration of Tri Hita Karana in the Accountability of Religious Organizations: A Systematic Literature Analysis Nida, Desak Rurik Pradnya Paramitha; Arianto, Dodik; Rasmini, Ni Ketut; Budiasih, I Gusti Ayu Nyoman
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 9 No. 1 (2026): April 2026
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v9i1.1-18

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Tri Hita Karana (THK) embodies values that not only serve as a philosophical foundation for Balinese life but have increasingly shaped accountability practices. This study explores accountability in religious institutions using a Systematic Literature Review (SLR) approach. Articles were collected through Google Scholar searches with the assistance of the Publish or Perish application, yielding 41 publications that met the eligibility criteria. All articles were analyzed thematically to identify patterns, approaches, and configurations of accountability within THK-based religious contexts. The findings provide a conceptual mapping that elucidates how THK values frame accountability practices and create space for the development of more contextual theoretical models. The results show that accountability practices in THK oriented organizations encompass financial management, reporting, customary governance, and spiritual accountability. Qualitative approaches such as case studies, phenomenology, and interpretive methods dominate the research landscape. Hindu values such as dharma, karma phala, and the Tri Hita Karana philosophy underpin transcendental accountability, which includes vertical responsibility to God (parahyangan) and horizontal responsibility to others (pawongan) and the environment (palemahan). However, reporting practices remain informal, inconsistent, and poorly documented. Research gaps were found in asset management and the development of contextual spiritual accountability models. This study recommends formulating an organizational accountability model that integrates THK values, local culture, and modern governance principles to enhance organizational legitimacy, transparency, and sustainability.
Ethical Decision Making in Tax Planning with Tri Kaya Parisudha as a Moderating Variable Gede Fajar Utama; I Gusti Ayu Made Asri Dwija Putri; I Gusti Ayu Nyoman Budiasih; I Gde Ary Wirajaya
Indonesian Journal of Taxation and Accounting Vol 4, No 1 (2026): March 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i1.627

Abstract

Purpose – This study examines the effects of Machiavellian traits, risk preference, information currency, and work experience on tax consultants’ ethical decisions, and the moderating role of Tri Kaya Parisudha, a Balinese Hindu philosophy emphasizing purity of thought, speech, and action. Integrating local cultural values into the Theory of Planned Behavior, this study explains when cultural ethics succeed or fail by distinguishing declarative ethical knowledge from deep behavioural internalisation. Methods – A quantitative explanatory design was used. From 396 tax consultants registered with IKPI in Bali, 191 consultants holding level B or C practice licenses were selected through purposive sampling. Data were collected using a four-point Likert-scale questionnaire and analysed with SEM-PLS using SmartPLS 4.0. Findings – The measurement model met validity and reliability criteria, and the structural model explained 72.0% of the variance in ethical decisions. Machiavellian traits and risk preference negatively affected ethical decisions, while information currency and work experience had positive effects. Contrary to expectations, Tri Kaya Parisudha strengthened the negative effects of Machiavellian traits and risk preference, indicating that declarative cultural ethics may be insufficient to restrain deep-seated personality traits and may even rationalise manipulative behaviour. However, Tri Kaya Parisudha strengthened the positive effects of information currency and work experience. Research implications – Ethics training should move beyond cultural-value transmission toward internalisation through case-based discussion, reflection, and mentoring. Recruitment should also assess Machiavellianism and risk preference. Originality – This study refines TPB by showing the conditional role of local cultural ethics in tax consultants’ ethical decision making.
ANALISIS TINGKAT KEPUASAN TAMU TERHADAP PELAYANAN HOUSEKEEPING BERDASARKAN ONLINE CUSTOMER REVIEWS DI GRANDMAS PLUS HOTEL SEMINYAK Ni Ketut Sutrisnawati; Meciliana Merlin; Ida Bagus Nyoman Bala Putra; Ni Gusti Ayu Nyoman Budiasih
Jurnal Kajian dan Terapan Pariwisata Vol 6 No 1 (2025): November Issue
Publisher : LEMBAGA PENELITIAN DAN PENGABDIAN KEPADA MASYARAKAT AKADEMI PARIWISATA DENPASAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53356/diparojs.v6i1.115

Abstract

This study was conducted to analyse guest satisfaction levels with housekeeping services based on online customer reviews at Grandmas Plus Hotel Seminyak. Fierce competition in the tourism sector poses a challenge for industry players to continue providing quality services in order to create customer satisfaction. Customer satisfaction is a barometer of a company's success, in this case the hospitality industry, in meeting consumer needs and desires. Customer satisfaction can build and maintain the long-term stability of a business and provide profits and success for the business. The more consumers who are satisfied, the more opportunities there are for the hotel's success. Meanwhile, dissatisfied consumers can damage the reputation or image, which can have an impact on the hotel's business continuity. The research method used is descriptive qualitative, focusing on customer reviews related to the duties and responsibilities of the housekeeping department. Guest review data was collected from January 2025 to June 2025 through documentation methods sourced from several widely used online travel agent platforms and easy access to consumer reviews. The results of the study show that several online travel agent platforms gave excellent ratings, but there were complaints related to cleanliness as one of the tasks of the housekeeping department. These comments need to be analysed to identify the factors that cause guest satisfaction and dissatisfaction, especially in the housekeeping department. With this analysis, it is hoped that there will be an improvement in service so that guest satisfaction is maintained and solutions can be found to the problems that arise. Thus, it is hoped that the Grandmas Plus Seminyak Hotel will remain superior and able to compete amid increasingly fierce competition.
Co-Authors A. A. Sagung Ayu Srikandi Putri A. A. Trisha Dewi Parasthiwi A.A Pt. Agung Mirah Purnama Sari A.A.Ayu Mirah Varthina Devi Agus Adi Pratama Putra Amanda Natalia Anak Agung Istri Sarasmitha Dewi Anak Agung Istri Sri Wiadnyani Anak Agung Ngurah Bagus Dwirandra Anak Agung Sagung Diah Saraswaty Anak Agung Widya Adi Iswari Anak Agung Windra Lorna Pramesti Anggreni, Ni Wayan Ardiasa, I Ketut Ari Widhiasmana Pemayun Arianto, Dodik Daffa Fauzan Harahap Dayani, Ni Wayan Yellow Prinsis Delarthana Sari, Ida Ayu Febryana Dewa Ketut Wira Santana Dewa Nyoman Badera Dewi, Ni Komang Ayu Julia Praba Dwi Cahyadi Tantra Wijaya Dwiyana Rasuma Putri EKA ARDHANI SISDYANI Eko Ganis Sukoharsono Gede Fajar Utama Gede Ferdi Williantara Gusti Ayu Made Rita Susanti Herkulanus Bambang Suprasto I Dewa Gede Dharma Suputra I Dewa Gede Ngurah Eka Chandra Pramuditya I Dewa Nyoman Alit Ariawan I Gde Ary Wirajaya I Gede Agus Dicky Surya B. I Gede Artha Septiana I Gusti Agung Ayu Prabaningrat Dwi Kepakisan I Gusti Agung Ayu Uttami Vishnuputri I Gusti Ayu Agung Pradnya Dewi I Gusti Ayu Agung Tata Intan Tamara I Gusti Ayu Gita Saraswati I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Shinta Meitasari I Kadek Adhi Pramana I Ketut Ardiasa I Ketut Ardiasa I Ketut Saskara I Ketut Suryanawa I Made Agus Deprianto I Made Agus Suteja I Made Hendra Edy Saputra I Made Sadha Suardikha I Nyoman Sudarsana I Nyoman Sutrisna Adi Putra I Nyoman Wijana Asmara Putra I Putu Deri Permana Putra I Putu Sudana I Putu Wahyu Saskara I Wayan Angga Sudiartama I Wayan Purwa Astawa I Wayan Ramantha I Wayan Suartana I Wayan Syantika Ida Ayu Gde Shinta Vidarani Ida Ayu Jayatri Pramesti Ida Ayu Rika Maharani Ida Ayu Sari Wisastry Ida Ayu Sinta Mahadewi Ida Bagus Darsana Ida Bagus Nyoman Bala Putra Ida Bagus Putra Astika Johny Sumarna Putra K. Budiartha Kadek Diah Listiyani Putri Kadek Heni Vitrya Sari Kadek Yoga Suryawan Komang Intan Kurniasari Komang Tika Dewi Luh Gede Putri Maharani Made Ayu Bintang Cyntia Dewi Made Ayu Rhetria Sashikirana Paramitha Made Cahyani Prastuti Made Dewi Ayu Untari Made Dewi Ayu Untari Made Erika Krisdiyanti Putri Made Fajar Paramartha Made Yenni Latrini Made Yudi Arista Meciliana Merlin Mirah Pradnya Paramita Nengah Jnana Putra Ngurah Mayun Narindra Ni Kadek Ayu Giri Yanti Ni Kadek Diah Kumala Dewi Ni Ketut Karlina Prastuti Ni Ketut Rasmini Ni Ketut Suryani Ni Ketut Sutrisnawati Ni Komang Ayu Purnama Sari Ni Luh Gede Dandy Adi Pratiwi Ni Luh Made Herawati Ni Luh Putu Mila Anggreni Ni Luh Putu Widhiastuti Ni Made Adi Erawati Ni Made Dwi Ratnadi Ni Made Dwicahyani Ni Made Madani Hapsari Ni Made Vironika Sari Ni Made Windya Apriyanti Ni Made Yuni Sri Nadiawati Ni Putu Anggie Krisnaningrum Ni Putu Diana Permata Dewi Ni Putu Eka Kartika Kariani Ni Putu Eka Novita Dewi Ni Putu Lisna Vitriani Ni Putu Pradnyani Paramita Ni Putu Sri Harta Mimba Ni Putu Yeni Ari Yastini Ni Wayan Anggreni Ni Wayan Ganggarani Ni Wayan Intan Saskara Wahyuni Ni Wayan Ita Puspita Ni Wayan Sukarmi Ni Wayan Zenny Puspa Widiani Nida, Desak Rurik Pradnya Paramitha P. Dwi Aprisia Saputri P. Dwi Aprisia Saputri, P. Dwi Aprisia Paramita, Ni Putu Pradnyani Pingkan Ompi Pramana, Yudha Pramita, A. A. Sri Purwahita, AAA Ribeka Martha Putu Ayu Diah Widari Putri Putu Ayu Tasya Sanjiwani Putu Raynatha Ugra Pandita Budi Quita Amelia Budiana Sang Ayu Kompiang Intan Sri Rahayu Sang Ayu Nyoman Rina Puspita Saskara, I Ketut Sayu Made Parwati Si Luh Anik Sri Agustini Sonder, I Wayan Stephanie Nora Tan Sumariadhi, Ni Wayan Sunitha Devi Suryawibawa, Ida Bagus Oka Sutrisnawati, Ni Ketut Wayan Mila Cahya Sari Wijayasa, I Wayan Wijayasa, I Wayan Wirakusuma , Made Gede Yudha Pramana