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Dwi Suhartini

Universitas Pembangunan Nasional Veteran Jawa Timur

Author-ID : 2678232

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Public Health Social Sciences Transportation Other

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Strategic Integration of Sustainable Accounting in Firms : A Case of East African Breweries Limited (EABL) Catherine Mosiara Kenyatta; Dwi Suhartini
International Journal of Economics and Management Sciences Vol. 3 No. 1 (2026): February : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v3i1.1098

The East African Breweries Limited is one of the most notable beverage manufacturers in East Africa. This study aims to explore the company’s integration of sustainable accounting, especially given the paucity of information on how organizations incorporate the now popular environmental, social and governance (ESG) considerations. It is for this reason that this paper hopes to provide profound insight into the mater especially within the Kenyan corporate context. The author utilized a descriptive qualitative approach and used highly credible secondary sources, including sustainability reports, expert reviews, policy documents and recent scholarly materials. Thematic content analysis ensured the study identifies strategies used by companies currently, the most strategic integration frameworks and the impact of these mechanisms on stakeholder value and overall decision-making. Findings show that the organization has made significant inroads in implementing sustainability. Still, there are challenges that continue to face this process, including inadequate integration into the financial decision-making process and poor reporting. Undoubtedly, this paper valuable real-world recommendations for boosting integration of sustainability efforts into accounting and contributes to the current academic discourse on the significance of corporate sustainable accounting in East Africa.

Environmental Disclosure pada Perusahaan Consumer Non-Cyclicals: Pengaruh Kinerja Lingkungan dan Profitabilitas Dwita Diajeng Syawaliah; Dwi Suhartini
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 4 No. 1 (2026): July
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v4i1.550

Environmental disclosure merupakan salah satu bentuk akuntabilitas perusahaan dalam mengomunikasikan informasi mengenai pengelolaan dan dampak lingkungan kepada para pemangku kepentingan. Penelitian ini bertujuan untuk menganalisis pengaruh kinerja lingkungan dan profitabilitas terhadap environmental disclosure pada perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan. Sampel penelitian ditentukan menggunakan teknik purposive sampling, sehingga diperoleh total 90 data observasi dari 30 perusahaan sektor consumer non-cyclicals. Analisis data dilakukan menggunakan regresi data panel menggunakan perangkat lunak EViews 12. Hasil penelitian ini menunjukkan bahwa kinerja lingkungan memiliki pengaruh secara negatif terhadap Environmental disclosure. Sedangkan profitabilitas memiliki pengaruh secara positif terhadap environmental disclosure. Temuan ini mengindikasikan bahwa perusahaan cenderung meningkatkan pengungkapan informasi lingkungan ketika menghadapi penurunan kinerja lingkungan dan memiliki kemampuan menghasilkan laba yang lebih tinggi. Penelitian ini memberikan implikasi praktis bahwa perusahaan perlu memperkuat pengelolaan lingkungan yang didukung oleh pengungkapan informasi yang transparan agar legitimasi perusahaan tetap terjaga serta kepercayaan para pemangku kepentingan terhadap komitmen keberlanjutan semakin meningkat.

PERAN PEMERINTAH DAN PELANGGAN TERHADAP SUSTAINABILITY REPORTING DISCLOSURE PADA PERUSAHAAN MANUFAKTUR DAN ENERGI DI INDONESIA Rendy Mirwan Aspirandi; Shalli Arsylia; Dwi Suhartini
JIAI (Jurnal Ilmiah Akuntansi Indonesia) Vol. 11 No. 1 (2026): Edisi April
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v11i1.5529

This study aims to analyze and determine the effect of customer involvement, government involvement on sustainability reports in manufacturing and energy companies. The type of research used is quantitative descriptive with secondary data obtained through the official website and BEI. The population in this study was 331 with a total sample of 55 companies. Sampling in this study used the purposive sampling method so that the results were 55 companies. The data analysis technique in this study used the Statistical Product and Service Solution (SPSS). The results of this study explain that customer involvement and government involvement have an effect on sustainability report disclosure.

Green Accounting dan Sustainable Development Dimoderasi Sustainability Reporting Quality Cristina H Siboro; Dwi Suhartini
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Article in Press
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/ksx3t674

The effect of green accounting on sustainable development, with sustainability reporting quality as a moderating variable, is examined in mining companies listed on the Indonesia Stock Exchange during 2022–2024. This research is motivated by the persistent environmental degradation caused by mining activities in Indonesia, where several companies continue to receive low environmental performance ratings despite publishing sustainability reports. This condition suggests that sustainability disclosure has not always been accompanied by substantive environmental practices. Using a quantitative approach with purposive sampling, 37 companies are selected, yielding 111 firm-year observations. Panel data regression with the Generalized Least Squares (GLS) approach is applied to analyze the data. The results show that green accounting has no significant effect on sustainable development, whereas sustainability reporting quality has a positive and significant effect and negatively moderates the relationship between green accounting and sustainable development. These findings suggest that companies need to strengthen the substantive implementation of green accounting alongside improving the quality of sustainability reporting in order to achieve sustainable development.

Efektivitas sistem ERP dalam pengelolaan pengeluaran kas melalui mekanisme uang muka pada divisi logistik Dinda Rizky Aulia; Dwi Suhartini
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol. 8 No. 2 (2026)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v8i2.1879

Abstract This study analyzes the effectiveness of the Enterprise Resource Planning (ERP) system in cash disbursement management through the operational advance payment mechanism at the Logistics Division of PT X. Using a qualitative case study, data were collected through observation, semi-structured interviews, and documentation, and analyzed using the Miles et al. (2014) model. The findings show that ERP supports operational advance payment management through structured administration, easier access to information, and better transaction monitoring and control, with 141 of 154 advance payment accountability reports (91.6%) completed on time. Nevertheless, the ERP implementation has not yet been fully and systematically integrated, as indicated by continued reliance on manual tools and physical documents for monitoring and supporting administrative processes. These findings indicate that ERP effectiveness depends on integrating business processes. Public interest statements This study shows that ERP helps companies manage operational advance payments in a more structured, documented, and controlled manner. Better system integration can reduce reliance on external applications and physical documents while improving transaction monitoring.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v8i2.1879

Financial Performance Memediasi Sustainability Report dan Good Corporate Governance Terhadap Firm Value Yoga Ardiansah; Dwi Suhartini
Jurnal Literasi Akuntansi Vol 6 No 3 (2026): September 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i3.346

Purpose: This study was conducted to investigate the influence of sustainability Report, the proportion of independent commissioners on the board, and institutional ownership on firm value. In this relationship, financial performance was positioned as a mediating variable among energy companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Method: A quantitative research design was employed using secondary data collected from companies’ annual reports and sustainability reports. The research sample comprised 35 energy-sector firms selected through purposive sampling, resulting in a total of 105 firm-year observations. The data were analyzed using panel regression techniques with EViews 13 software, while the mediating role of financial performance was assessed through the Sobel test. Finding: The findings revealed that sustainability Report contributes positively and significantly to both financial performance and firm value. In contrast, the presence of independent commissioners was found to have a significant negative impact on financial performance as well as firm value. Meanwhile, institutional ownership did not demonstrate a statistically significant effect on either financial performance or firm value. Further analysis indicated that financial performance partially mediates the association between sustainability Report and firm value, as well as the relationship between independent commissioners and firm value. However, no mediating effect of financial performance was identified in the linkage between institutional ownership and firm value. Novelty: The originality of this study lies in the adoption of the Global Report Initiative (GRI) 2021 framework, which encompasses 117 disclosure indicators, the inclusion of institutional ownership as an additional corporate governance mechanism, and the application of the Quintuple Bottom Line perspective. This framework was utilized to explain the interconnections among sustainability practices, corporate governance, financial performance, and firm value within the context of Indonesia’s energy industry.

INTEGRATING MANAGEMENT CONTROL SYSTEMS AND ASWAJA CULTURE IN NAHDLATUL ULAMA HIGHER EDUCATION GOVERNANCE Firdausyi Ayudya Wardani; Dwi Suhartini
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 4 (2026): August
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i4.831

This study examines the integration of the Management Accounting Control System (MACS) using the Levers of Control (LoC) framework with Aswaja cultural values in realizing good university governance at Nahdlatul Ulama University Sidoarjo. Employing a qualitative case study approach, data were collected through in-depth interviews with four levels of management and supported by institutional document analysis. The findings reveal that the implementation of the control system at UNUSIDA is not driven mechanistically by bureaucratic mechanisms but is dynamically governed by theological and cultural forces. Belief systems rooted in Aswaja values, particularly tawasuth (moderation), tasamuh (tolerance), and the "Kyai-Santri" exemplary approach, have proven highly effective in fostering organizational commitment and collegial trust. However, administrative tensions persist within the diagnostic control system, where accreditation targets and financial bureaucracy create bottlenecks that hinder innovation at the operational level. Despite these challenges, the potential for dysfunctional behavior has been successfully mitigated through the optimization of collaborative levers. The Dean serves as an organizational buffer by applying tawazun (balance) to negotiate targets based on actual capacity, while interactive controls based on deliberation and tabayyun (clarification) prevent hierarchical conflicts. The harmonization between LoC instruments and Aswaja culture has produced Mas'uliyyah Jama'iyyah (collective accountability), enabling adaptive, humanistic, and dignified governance. This study contributes to the management accounting literature by demonstrating how cultural and religious values can serve as a benchmark for implementing MACS in a way that is both technically effective and culturally appropriate, offering a strategic framework for higher education institutions with strong religious identities.

Evaluasi Perhitungan, Penyetoran, dan Pelaporan Pajak Penghasilan Pasal 23 pada CV XYZ Vincensia Rena Dirapuspita; Dwi Suhartini
Akuntansi Vol. 3 No. 4 (2024): Desember: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i4.2359

Article 23 mandates a tax on capital gains, service awards, prizes, and other forms of income (excluding those already deducted under Article 21). Both the payer and recipient are obligated to withhold and remit this tax to the relevant authorities. This study aims to evaluate CV XYZ's compliance with the Income Tax Law in terms of calculating, depositing, and reporting Article 23 income tax. Employing a descriptive qualitative methodology, our findings indicate that CV XYZ adheres to Income Tax Law No. 36 of 2008. Taxpayers are often required to submit a tax return (SPT) for the Income Tax Period, detailing all transactions, tax calculations, and payments. Adherence to these reporting standards promotes legal compliance, consistent revenue, and effective public fund management. Accurate understanding and implementation of Article 23 are crucial for fostering public trust in the tax system. This enhances system efficiency, enabling the government to optimize tax management while taxpayers contribute to sustainable and inclusive economic growth in Indonesia.

Evaluasi Ketidaksesuaian dalam Pengakuan Pendapatan PT Agrinesia Raya Zuiyyinatul Jannah; Dwi Suhartini
Sosio e-Kons Vol. 17 No. 3 (2025): Sosio e-Kons
Publisher : Universitas Indraprasta PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30998/sosioekons.v17i3.903

Penelitian ini bertujuan untuk mengidentifikasi faktor - faktor penyebab ketidaksesuaian dalam rekonsiliasi pendapatan antara laporan bank dan dokumen internal di PT. Agrinesia Raya, mengevaluasi kelemahan dalam kerangka pencatatan, dan memberikan rekomendasi untuk perbaikan. Penelitian ini berfokus pada analisis diskrepansi atau ketidaksesuaian pada rekonsiliasi pendapatan yang belum pernah menjadi fokus penelitian dalam proses pengakuan pendapatan. Penelitian ini menggunakan metodologi studi kasus kualitatif dengan pengumpulan data dilakukan melalui wawancara komprehensif, pengamatan langsung, dan analisis dokumen. Hasil penelitian menunjukkan bahwa faktor utama yang menyebabkan ketidaksesuaian meliputi kesalahan manusia, kelemahan sistemik, dan entri yang berulang. Prosedur rekonsiliasi yang masih bergantung pada teknik manual semakin memperburuk ketidakkonsistenan data. Temuan ini menyoroti pentingnya pengembangan kerangka kerja rekonsiliasi dan kebutuhan akan pelatihan karyawan yang lebih intensif. Studi ini diharapkan dapat berfungsi sebagai acuan dasar untuk memperkuat mekanisme pengendalian internal dan meningkatkan akurasi pelaporan keuangan.

Co-Authors Agcristina Collia Agata Agung Mersia Mahendradata Ahsanul Hadi Amin Ainin Azhari Alif Faruqi Febri Yanto Alifiah Wulansari Mustofa Alim Matur Rosyidah Amanda Elsa Vionora Pitoyo Amirudin, Salsabila Ratna Dilla Andi Agustiawan Anisa Frieda Aprilia Eka Tristanto Aprillia Kartika Apsari Ardhian Renanta, Jefta Ardia Safira Ardilla, Alfin Arnes, Arnesti Aulia Salsabilla Ayub Binsar Tamado Budiwitjaksono, Gideon Setyo Catherine Mosiara Kenyatta Cristina H Siboro Danurwenda, Raihan Desi Tri Wahyuningsih Devi Pertiwi Ananda Putri Dhanang Resnamurti Dhani Ichsanuddin Dinda Rizky Aulia Diza Dianeke Budi Prabowo Dwita Diajeng Syawaliah Dyah Ayu Kanina Pawitra Eko Riadi Elok Oktavia Widhawati Else Nur Fitriana Endah Susilowati Erna Sulistyowati Eza Putri Madyansyah Fajar Nugroho Fajar Syaiful Akbar Farah Anissa Ilmi Faustine Stella Gratia Hapan Febrianti, Lavida Melia Fiola Dwi Anggraeni Firdausyi Ayudya Wardani Firmansyah, Riski Gabriela Mony, Trice Febrinda Galuh Tiaramurti Galuh Tiaramurti Galuh Tiaramurti Gandini, Aulia Gunawan, Alvien Gusti Dian Prayogi Hasanah, Faidatul Helmy Sukiswo Hendy Yatindra Abimanyu Henro Siringo Ringo Hero Priono Hero Priono Icasania Septentia Icasania Septentia Ika Widya Rahmadhani Ilvia Azhari Indrawati Yuhertiana Invony Dwi Aprilisanda Iqbal, M Choirul Ira Megasyara Jannata, Putrila Maya Javelin Auffadiina Jaya Frediyanto Jofita Meida Kadariyanty Jofita Meida Kadariyanty, Jofita Meida Josephine Renata Purwaningrum Julianto Harsono, Eddy Kamisutara, Made Kevin Pratama Nugraha Kurniawati, Ervinda Dwi Kusumawardhani, Indira Lavida Melia Febrianti Lavida Melia Febrianti LINA DWI MAYASARI Lina Dwi Mayasari Lofani Filaruddin Fila Lukito, Ainun Rahmawati Luluk Musfiroh Luluk Musfiroh Mahendradata, Agung Mersia Maheran Zakaria Maheran Zakaria Manalu, Wahyu Christian Marbun, Ruth Stephany Margha Rettha Ayu Chornelia Maria Kumalasari Maria Kumalasari Mashudi, Djohan Mayasari, Eka Meda Valentina Cesarie Medysta Yurike Vira Priyono Mohamed, Nafsiah Monika Indah Cahyani Muhammad Irhas Effendi, Muhammad Irhas Muhammad Itsar Muhammad Nugraha Eka Wardana Murdoko, Berta Dwi Muryani, Endang Musfiroh, Luluk Mustofa, Alifiah Wulansari nadila, julinda putri Ni Putu Andini Saraswati Nicholas Danendra Pratama Nicky Gervinda Putri Nila Oktavia Isnaini Oktabilla Timoriawan, Shanella Panggabean, Angelita Kracibaya Nauli Pawitra, Dyah Ayu Kanina Pertiwi, Siska Puspa Prajna Shafira Paramitha Pratiwi, Yanna Eka Purwaningrum, Josephine Renata Putri Arimbi Nuritasari Putri, Monika Indah Cahyani Putri, Silvani Putrila Maya Jannata Rabaatul Azira Hassan Rachmadhani, Susy Rachman Halim Yustiyawan Ramadhan, Muhammad Alriansyah Ratna Achjuningrum Achjuningrum Raulita Ramadina Putri Febrian Rejeki Nurhidayati Rendy Mirwan Aspirandi Ria Sandra Alimbudiono, Ria Sandra Riadi, Eko Rida Perwita Sari Rilah, Fitri Nur Rizal Arifbillah Rizdina Azmiyanti Rizkita, Divanda Oktavia Sadzili, Rohan As Saifful Nazri Md Nazir Salsabila, Aina Thusamma Salsabila, Zahrah Zain Salwa Aqmarina Izzati Septa Dinda Alfia, Famia Setyo B., Gideon Shafira Gusti Permata Sari Shalli Arsylia Shalli Arsylia Sharon Agnesica Vania Hanaya Sinaga, Rony Arjuna Soeparlan Pranoto, Soeparlan Sofie Yunida Putri Sukma Halimatus Sa'diyah Sulistiana, Heny Talitha Nabilah Putri Tamadoy Thamrin Tamadoy Thamrin Tannar, Oryza Tannar, Oryza Tele, Mario Ferdinandus Tia Mahrurotul Fikriyah Tiaramurti, Galuh Tituk Diah Widajantie Tony Agusta Tutik Winarsih Tutik Winarsih Veny Mufidatus Saffanah Vincensia Rena Dirapuspita Vindi Pronika Sytia Putri Wahyuningsih, Desi Tri Wan Noraswaniaty Wan Ahmad Wardana, Muhammad Nugraha Eka Widajantie, Tituk Diah Widoretno, Astrini Aning Wijaya, Sugianto Wiwik Handayani Wiwik Handayani Wiwik Handayani Yoga Ardiansah Yosafat Chrizar Ratu Nagari Yunida Putri, Sofie Yuningsih Yuningsih Yuniningsih Yuniningsih Yuniningsih Yuniningsih Yuniningsih Yuniningsih Yuniningsih Zahirah, Aishwarya Shafa Zuiyyinatul Jannah

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