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All Journal Jurnal Akuntansi Profesi Jurnal RAK (Riset Akuntansi Keuangan) AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat CARADDE: Jurnal Pengabdian Kepada Masyarakat International Journal of Social Science and Business JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) JIAI (Jurnal Ilmiah Akuntansi Indonesia) Jurnal Sains Manajemen dan Bisnis Indonesia BUDGETING : Journal of Business, Management and Accounting JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Community Empowerment Journal of Community Development juremi: jurnal riset ekonomi Jurnal Pengabdian Mandiri ASERSI : Jurnal Akuntansi Terapan dan Bisnis National Multidisciplinary Sciences Indonesian Journal of Multidisciplinary Sciences JPNM : Jurnal Pustaka Nusantara Multidisiplin Jurnal Multidisiplin Indonesia Ulil Albab
Maharani, Astrid
Program Studi Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Jember
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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The Effect of Work Motivation, Workplace Communication, and Work Environment on Traffic Police Performance Through Work Discipline Tri Pepri Alfiyan; Feti Fatimah; Astrid Maharani
Indonesian Journal of Multidisciplinary Sciences (IJoMS) Vol. 5 No. 2 (2026): Indonesian Journal of Multidisciplinary Sciences (IJoMS)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/ijoms.v5i2.2633

Abstract

This study aims to analyze the effect of work motivation, work communication, and work environment on the performance of traffic police officers (Satlantas Polresta Banyuwangi) with work discipline as an intervening variable. The background of this study is based on the inconsistency of employee performance, particularly in aspects of discipline, communication, and coordination that are not yet optimal. This research uses a quantitative approach with data collection through questionnaires. The population consists of all members of Satlantas Polresta Banyuwangi, with a census sampling technique. Data analysis was conducted using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) with WarpPLS 8.0 software.The results show that work motivation and work environment have a positive and significant effect on work discipline and employee performance. Work communication affects work discipline but does not have a significant effect on performance. Work discipline significantly affects performance and is able to mediate the effect of work motivation and work environment on performance, but it does not mediate the effect of work communication on performance. The implication of this study indicates that improving employee performance can be achieved by strengthening work motivation, improving the work environment, and enhancing work discipline as a key factor
The Effect of Green Accounting on the Financial Performance of Manufacturing Companies with Sustainability Report as a Mediation Variable Putri Kusuma Dewi; Arik Susbiyani; Astrid Maharani
Jurnal Multidisiplin Indonesia Vol. 4 No. 2 (2026): Juni: Jurnal Multidisiplin Indonesia
Publisher : PT. ALHAFI BERKAH INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62007/joumi.v4i2.792

Abstract

The manufacturing sector is a major contributor to Indonesia’s Gross Domestic Product (GDP), yet its activities may also cause environmental problems. This condition encourages companies to implement green accounting and disclose sustainability information through sustainability reports as a form of accountability to stakeholders. This study aims to examine the effect of green accounting on sustainability reports and financial performance, as well as the mediating role of sustainability reports in the relationship between green accounting and financial performance in manufacturing companies listed on the Indonesia Stock Exchange during 2021–2024. This study employed a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sample consisted of 68 manufacturing companies, resulting in 272 observations selected through purposive sampling. Green accounting was measured using the PROPER rating, sustainability reports were assessed based on the GRI Standards 2021 disclosure index, and financial performance was proxied by Return on Assets (ROA). Data were analyzed using Hayes PROCESS Macro Model 4. The results show that green accounting has a positive and significant effect on sustainability reports but does not significantly affect financial performance. In addition, sustainability reports have no significant effect on financial performance and do not mediate the relationship between green accounting and financial performance.
Co-Authors Achmad Arifin Adriani, Sri Wahyuni Alivia Dewi Sandra Alivy Dinda Deviana Amanda Esa Pangesti Ana Bidayatul Maulida Ana Dwi Agustin Asmuji Asmuji Dany Panji Guritno Denia Ratna Sari Diyah Probowulan Diyan Indriyani DWI CAHYONO DWI CAHYONO Dwi Ratna Wati Dyah Probowulan Febri Prasetyo Feti Fatimah Firda Novianti Afkarina Heni Dwi Susanti Hikmatus Syarifah Indra Fatmawati Irma Fatimah Linda Indrawati Malik Abdul Jabbar Moh. Halim Muhammad Alief Juliardin Murwanti, Retno Nabila Zubaidi Niken Wahyu Cahya Christianti Norita Citra Yuliarti, Norita Citra Nur Fitratul Jamil Putri Kusuma Dewi Sahilatul Maisy Seno Sumowo Siti Khorimah Susbiyani, Arik Tri Pepri Alfiyan Triawan Adi Cahyanto Yulinartati Yulinartati Yusron Rozzaid