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All Journal Jurnal Reviu Akuntansi dan Keuangan Journal of Accounting and Investment Ikonomika : Jurnal Ekonomi dan Bisnis Islam JEM17: Jurnal Ekonomi Manajemen Journal of Innovation in Business and Economics Jurnal Akademi Akuntansi (JAA) Studi Kasus Inovasi Ekonomi Jurnal Inovasi Ekonomi Journal of Economic, Public, and Accounting (JEPA) Jurnal Akuntansi dan Keuangan Jurnal Akuntansi Indonesia Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Accounting Analysis Journal
Setu Setyawan
Universitas Muhammadiyah Malang
Religion Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Do Carbon Emission Reporting and Carbon Trading Policies Improve Corporate Business Sustainability? Setyawan, Setu; Juanda, Ahmad; Inata, Lia Candra
Accounting Analysis Journal Vol. 14 No. 1 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v14i1.15208

Abstract

Purpose: The objective of this study is to examine and analyze the impact of carbon emission disclosure and carbon trading on improving corporate sustainability. Method: The data used in this study are secondary data obtained by documentation techniques. The sample in this study used 130 manufacturing companies in 2023. The data analysis technique in this study used IBM SPSS Statistics 26 software with stages including descriptive statistics, classical assumption tests, multiple linear regression analysis. Findings: The results of the study show that carbon emission disclosure has a positive effect on business sustainability. While carbon trading policies do not affect business sustainability. Carbon trading policies have not been widely implemented by companies in Indonesia, because companies in Indonesia are still in the process of preparing to implement carbon trading policies. Novelty: Research in Indonesia on the impact of carbon emission disclosure and carbon trading leading to business sustainability is still rarely conducted, researchers focus on company performance and bridge the issues related to environmental damage caused by manufacturing companies, efforts that can be made by manufacturing companies. Therefore, it is necessary to conduct research on the impact of carbon emission disclosure and carbon emission trading policies on business sustainability.
Green Accounting Analysis (Reduce, Reuse, Recycle) to Improve Financial Performance: a Case Study of Kud Tani Bahagia 1 Mojokerto Hamdani, Helmi Difa; Leniwati, Driana; Setyawan, Setu; Jati, Ahmad Waluya; Affan, Muhammad Wildan
JEM17: Jurnal Ekonomi Manajemen Vol 10 No 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jem17.v10i1.131917

Abstract

This study aims to implement the concept of 3R Green Accounting, namely (Reduce, Reuse, Recycle) by using an interpretive paradigm, this study tries to interpret the 3R concept whether it affects financial performance with a case study design, and the research combines 3 concepts in green accounting, namely, environmental costs, social costs, and economic costs in the implementation of green Accounting in KUD Tani Bahagia 1. The data was obtained by conducting in-depth interviews with employees at KUD and the surrounding community. The results of the interviews were grouped and the data was simplified before being analyzed and conclusions drawn. This in-depth research also reveals whether there are costs caused by the 3R concept and whether it will affect the financial performance of KUD. By considering the principles in accounting. Keywords : Green Accounting; 3R (Reduce, Reuse, Recycle); Financial Perfomance;
Sustainability Reporting (ESG) Quality: a Comparative Study Between Manufacturing and Banking Companies Juanda, Ahmad; Setyawan, Setu; Naseer, Maryam Shahuneeza
IKONOMIKA Vol 10, No 1 (2025)
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/ijebi.v10i1.23671

Abstract

This study aims to examine the influence of standalone CSR reports, GRI standards, and external assurance services on the quality of ESG sustainability reports between 2 sectors, namely the manufacturing and banking sectors. The data used in this study were 47 banking sectors and 163 manufacturing sectors. The results of this study are expected to provide an understanding of cross-sector sustainability and assist stakeholders regarding information on sustainable reporting practices. This study contributes, firstly, by providing evidence on the level of quality of sustainability reporting in two different sectors, namely the banking and manufacturing sectors. Secondly, this study focuses on standalone CSR disclosures, the use of GRI standards, and external assurance services. The findings show that the quality of ESG sustainability reports in the banking sector is more influenced by external assurance services. Banking companies assume that external assurance services can improve the credibility and quality of sustainability report information if the assurance process is carried out with a focus on meeting stakeholder needs and based on applicable assurance principles and standards. Meanwhile, in the manufacturing sector, the quality of ESG sustainability reports in banking companies is more influenced by their own CSR reports. CSR presented by a separate company is an important type of report because it shows the company's commitment to addressing environmental issues.
Co-Authors Adi Sindhu Nurcahya Agung Muhammadiyah Prasetyo N.W Ahmad Juanda Ahmad Juanda Ahmad Juanda Ahmad Waluya Jati Amdini, Ismi’ Nor Anisa Nadia Hijriani Arslinda Dwi Pratiwi Bayu Pamungkas Candra Inata, Lia Dhaniel Syam Dhaniel Syam Driana Leniwati Dwi Irawan Endang Dwi WAHYUNI Endang Dwi Wahyuni Hamdani, Helmi Difa Hijriani, Anisa Nadia Ihyaul Ulum Inata, Lia Candra Ismi’ Nor Amdini Lia Candra Inata Lia Candra Inata Lia Candra Inata Lutfirrahman Lutfirrahman Lutfirrahman, Lutfirrahman Mega Indah Puspita Sari Mohamed, Nafsiah Muhammad Muhammad Muhammad Wildan Affan Nafsiah Mohamed Naseer, Maryam Shahuneeza Nurcahya, Adi Sindhu sherly sherly Siti Zubaidah Sri Wahjuni Latifah Tri Wahyu Oktavendi Waluya Jati Waluya Jati, Waluya Yolanda Yolanda Yolanda Yolanda, Yolanda Yuaninda, Naila Putri