Article Per Year (5 Year)
p-Index From 2020 - 2025
2.794
P-Index
This Author published in this journals
All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Owner : Riset dan Jurnal Akuntansi Journal of Accounting Auditing and Business Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah Akuntansi Kesatuan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian kepada Masyarakat Nusantara Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Jurnal Indonesia Sosial Teknologi Jurnal Ilmiah Akuntansi Keuangan dan Bisnis Jurnal Akuntansi, Keuangan dan Perpajakan Jurnal Ilmiah Akuntansi dan Keuangan
Rahmadhani, Sari Nuzullina
UNIVERSITAS MEDAN AREA
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 24 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Ilmiah Akuntansi dan Keuangan

 1 
Advancing Sustainable Development in PROPER-Registered Public Companies through Green Accounting and Material Flow Cost Accounting Ananda, Rana Fathinah; Rahman, Fauziah; Rahmadhani, Sari Nuzullina; Tambunan, Sari Bulan; Tursina, Tursina
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 14 No. 1 (2025): Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/sfmjsa77

Abstract

This study investigates the impact of Green Accounting and Material Flow Cost Accounting on Sustainable Development among publicly traded companies participating in PROPER during the 2019–2023 period. The research population encompasses 661 companies consistently listed throughout those years. Using a purposive sampling method, the study selected companies that published complete financial reports and were listed in PROPER for the entire observation period. Based on these criteria, a final sample of 9 companies was identified, resulting in 45 data observations across five years. Panel Data Regression was employed as the analytical technique. The findings reveal that both Green Accounting and Material Flow Cost Accounting exert a positive and significant partial influence on Sustainable Development. Furthermore, the combined effect of these two accounting approaches contributes meaningfully to the advancement of sustainability practices among companies listed on the Indonesia Stock Exchange during the observed period.
Co-Authors Aditya Amanda Pane Ananda, Rana Fathinah Anita Putri, Anita Arie Kartika Atika Rizki Dewi Maya Sari Gultom, Selfi Afriani Hasbiana Dalimunthe Hasibuan, Raya Puspita Sari Hasibuan, Thezar Fiqih Hidayat Hesti Sabrina Jazuli, Muhammad Asrin May Hana Bilqis, May Hana Muhammad Dharma Tuah Putra Nasution Nurcahyani, Marizha Rahman, Fauziah Rana Fathinah Ananda Rizki, Atika Siagian, Dewi Asriyani Simatupang, Torang T. Alvi Syahri Mahzura Tambunan, Adam Tambunan, Sari Bulan Tursina Tursina Vani Alicia Napitupulu Vina Arnita Yuni Syahputri