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All Journal JURNAL ECONOMIA JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Jurnal Akuntansi Multiparadigma Jurnal Akuntansi dan Perpajakan Jurnal Akuntansi dan Ekonomika al-Uqud : Journal of Islamic Economics Jurnal Riset Akuntansi dan Keuangan Sebatik Jurnal Aplikasi Akuntansi MBIA Jurnal Riset Akuntansi Aksioma AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi ACCOUNTHIK : Journal of Accounting and Finance Akurasi : Jurnal Studi Akuntansi dan Keuangan Journal of Contemporary Accounting Journal of Enterprise and Development (JED) Jurnal Ilmiah Akuntansi Kesatuan Jurnal Akuntansi dan Keuangan Buletin Poltanesa Studi Ilmu Manajemen dan Organisasi JCA (Jurnal Cendekia Akuntansi) Accounting and Finance Studies J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Journal of Innovation in Management, Accounting and Business Worksheet : Jurnal Akuntansi Journal of Accounting Research, Organization and Economics (JAROE) Journal of Economics and Management Scienties El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Sriwijaya Accounting Community Services Journal of Ekonomics, Finance, and Management Studies JIMEKA
Nina Febriana Dosinta
Universitas Tanjungpura
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Library & Information Science Social Sciences Other

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Journal : Sebatik

 1 
The Influence of Green Accounting and Capital Structure on Financial Performance with Environmental Performance (Proper Index) as a Moderation Variable Anisah, Nur Wafa; Hamzani, Umiaty; Yunita, Khristina; Dosinta, Nina Febriana; Damayanti, Fera
Sebatik Vol. 28 No. 2 (2024): December 2024
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v28i2.2512

Abstract

This research aims to examine the relationship between green accounting and capital structure on financial performance, moderated by environmental performance within appropriate indices. The research population includes energy and mining companies listed on the IDX during 2021–2023, with the sample selected using purposive sampling techniques. The sample comprises 30 companies and 90 data points. Secondary data were utilized, drawn from annual reports and sustainability reports. The analytical tool employed in this research is EViews 13, using multiple linear regression and moderated regression analysis techniques. The results reveal that green accounting has a significant effect on financial performance, while environmental performance does not moderate the relationship between green accounting and financial performance. Capital structure does not have a significant effect on financial performance, but environmental performance moderates the relationship between capital structure and financial performance. This research contributes to the environmental accounting and financial strategy literature by emphasizing the importance of green accounting and environmental performance management in enhancing corporate value. Furthermore, the findings provide valuable insights for companies in developing sustainability strategies and effectively managing their capital structure.
The Effect Of Company Size, Liquidity and Leverage On Environmental Costs With Foreign Ownership As Moderating Variable Pratama, Muhammad Rahmadi; Heniwati, Elok; Yunita, Khristina; Dosinta, Nina Febriana; Damayanti, Fera
Sebatik Vol. 29 No. 1 (2025): June 2025
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v29i1.2596

Abstract

Environmental damage caused by business entities activity causes negative impact to society, especially mining companies that have many environmental cases such as Timah, Vale and several other large mining companies. With high funding capabilities, these large companies can easily fund environmental contributions, but the reality on the ground is the opposite, raising questions about what hinders or encourages companies in deciding to invest in the environment. The aim of this research is to understand the relationship between company size, liquidity and leverage on environmental costs moderated by foreign ownership. The population of this research is mining companies registered on IDX for the 2021-2023 period by using purposive sampling technique as a way to select samples. There are 31 companies and 93 data in the sample. This research uses secondary data in the form of annual reports and sustainability reports. Eviews 13 is used as a tool in conducting analysis and uses multiple linear regression analysis techniques and moderated regression analysis. The results conclude that company size has no significant effect on environmental costs while foreign ownership does not moderate the relationship between company size, liquidity and leverage on environmental costs. On the other hand, liquidity and leverage have a significant negative effect on environmental costs. This research has implications for academics by providing new understanding and authority as a consideration in making regulations.
Employee Watchlist as an Effort to Prevent Fraud in Banking in Indonesia Putra, Adirama Chrisna; Hamzani, Umianty; Fahmi, Muhammad; Helmi, Syarif M; Dosinta, Nina Febriana
Sebatik Vol. 29 No. 1 (2025): June 2025
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v29i1.2599

Abstract

This study aims to develop a data-based Employee Watchlist system as a fraud prevention strategy in the banking sector in Indonesia. This study is based on the Fraud Triangle Theory, focusing on two main elements, namely motivation and opportunity, and strengthening the implementation of the Know Your Employee (KYE) strategy as regulated in POJK No. 12 of 2024 concerning Anti-Fraud Strategy. The method used is a case study with a descriptive-quantitative approach at Bank ABC. The data analyzed includes internal employee indicators such as Debt Service Ratio (DSR), leave patterns, and length of service in one position. The results of the study indicate that employees with DSR> 70%, do not take block leave, and hold the same position for more than two years have a high risk of fraud. This study supports the preparation of an Employee Watchlist system that is integrated with individual risk indicators predictively. This study also contributes to designing data-based supervision of employee behavior as part of the transformation of human resource risk management in the financial sector.
Analysis of Green Accounting, Corporate Performance, and Carbon Emissions Disclosure with Gender Diversity in the Board of Directors as a Moderating Variable Julianto, Hery; Yunita , Khristina; Fahmi , Muhammad; Helmi, Syarif M; Dosinta, Nina Febriana
Sebatik Vol. 29 No. 1 (2025): June 2025
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v29i1.2613

Abstract

This study aims to analyze the influence of green accounting, company performance, and carbon emission disclosure on firm value, with gender diversity on the board of directors as a moderating variable in consumer goods companies listed on the Indonesia Stock Exchange from 2020 to 2023. Employing a quantitative causal-comparative research design, secondary data were collected from annual reports, sustainability reports, and environmental performance rating documents (PROPER). Statistical analyses including descriptive statistics, classical assumption tests, multiple linear regression, and moderated regression analysis were conducted using SPSS 25. The results reveal that green accounting, company performance, and carbon emission disclosure have significant positive effects on firm value. Moreover, gender diversity on the board significantly moderates these relationships, though with varying effects: it weakens the positive impact of green accounting on firm value but strengthens the effects of company performance and carbon emission disclosure. These findings suggest that while environmental accounting practices and corporate performance are critical in enhancing firm value, the role of gender diversity introduces complex dynamics in corporate governance influencing sustainability outcomes.
Co-Authors ., Rusliyawati Ade Maulidianti Adelia Angelina Agustina Sarimastini Andini, Novia Anisah, Nur Wafa Archilues, Maria Cyntia Ariya Sapta Putra Awvada, Nida Carolina, Rika Ceci Lia Chen Chen, Ceci Lia Damayanti, Fera Destriani, Mutiara Elok Heniwati Erni Panca Kurniasih Fahmi , Muhammad Fariastuti Djafar, Fariastuti Fariastuti Fariastuti Febriani, Adelia Felmadefi, Renita Ferrary, Melissa Fibrianti, Ika Gowira, David Hamsyi, Nur Fitriana Hamzani, Umianty Hamzani, Umiaty Handi Brata Handi Brata Hartiningsih, Dinda Maulidya Haryono Haryono Helmi, Syarif Helmi, Syarif M Helmi, Syarif M. Helmi, Syarif Muhammad Hotben, Hotben Ikhsan, Syarbini Iqbal, Ichsan Ira Grania Mustika Juanda Astarani Juanda Astarani Juanda Astarani Julianto, Hery Kartika , Metasari Kenny, Cristian Khristina Yunita Kusuma, Dewi Agustine Leorinita, Gita Luthfi’ya, Ghina Ayu Maria Cyntia Archilues Maryati Maryati Maulidianti, Ade Metasari Kartika, Metasari MUHAMMAD FAHMI Muhammad Fahmi Muhammad Imran Syafe'ie Musfikianty, Rindy Nella Yantiana Nur Fitriana Hamsyi Pratama, Muhammad Rahmadi Putra, Adirama Chrisna Saputra, Rizki Sari Rusmita Sari Rusmita Sari, Bella Mega Sarimastini, Agustina Situmorang, Yohana Deswita Surianti Surianti, Surianti Syarif Muhammad Helmi Titik Susanti Tyas, Farradesty Cahyaning Umiaty Hamzani Valentino, Gland William Veithzal Rivai Zainal Vinata, Velia Vitriyan Espa wahyuni wahyuni Wahyuni Wahyuni Wulandari Wulandari Yantiana, Nella Yocelyn Yulianto Yulianto, Yocelyn Yunita , Khristina