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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL ECONOMIA JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Akuntansi Multiparadigma Infestasi Neo-Bis Journal of Accounting and Investment Monex: Journal of Accounting Research Akuisisi : Jurnal Akuntansi International Research Journal of Management, IT & Social Sciences International Business and Accounting Research Journal Jurnal Akuntansi Aktual Journal of Economic, Bussines and Accounting (COSTING) AFRE Accounting Financial Review Jurnal Penelitian Teori & Terapan Akuntansi (PETA) JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Social Science and Business Jurnal Pengabdian Magister Pendidikan IPA Iqtishoduna: Jurnal Ekonomi Islam Competitive Jurnal Akuntansi dan Keuangan Jurnal Aplikasi Akuntansi Jurnal Gema Ngabdi Value: Jurnal Manajemen dan Akuntansi Valid Jurnal Ilmiah Akurasi : Jurnal Studi Akuntansi dan Keuangan Performance : Jurnal Bisnis dan Akuntansi Indonesia Accounting Journal Jurnal Akuntansi The Indonesian Journal of Accounting Research Jurnal Abdi Insani Jurnal Ilmiah Akuntansi Kesatuan Jurnal Abdimas Sangkabira Golden Ratio of Finance Management International Business and Accounting Research Journal Takuana: Jurnal Pendidikan, Sains, dan Humaniora Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal Research of Social Science, Economics, and Management Jurnal Kendali Akuntansi JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Journal of Innovative and Creativity Jurnal Riset Ilmu Akuntansi Jurnal Abdimas Independen Jurnal Riset Mahasiswa Akuntansi E-JURNAL AKUNTANSI E-Jurnal Akuntansi Advanced Qualitative Research (AQR)
Lilik Handajani
Fakultas Ekonomi Dan Bisnis Universitas Mataram, Indonesia
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Social Sciences Other

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Do green accounting and sustainability performance improve energy firms’ financial performance? Gema Sri Basyir; Lilik Handajani; Ayudia Sokarina
AFRE (Accounting and Financial Review) Vol. 9 No. 1 (2026): March 2026
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v9i1.17181

Abstract

This study aims to analyze the effect of green accounting and sustainability performance on the financial performance of energy sector companies listed on the Indonesia Stock Exchange. The research sample consisted of 15 energy sector companies during the 2019–2024 period, with a total of 90 observations obtained through purposive sampling. This study employed a quantitative approach using panel data regression analysis techniques. The results indicate that green accounting has a positive and significant effect on financial performance as measured by ROA and ROE, but a negative and significant effect on market performance as measured by Tobin’s Q. These findings suggest that environmental accounting practices provide more evident benefits for the company’s internal profitability, although such practices have not yet been fully perceived positively by the market. Meanwhile, sustainability performance, proxied by PROPER, has no significant effect on financial performance as measured by ROA and ROE, nor on market performance as measured by Tobin’s Q, indicating that environmental performance has not yet been translated into an increase in the company’s economic value. The implications of this study suggest that energy sector companies need to integrate green accounting and sustainability practices more strategically, so that they are not merely compliance-oriented, but are also able to strengthen internal profitability and enhance firm value in the long term.
Pendampingan UMKM Kuliner Berbasis Potensi Lokal di Kecamatan Gerung dan Sekitarnya dalam Meningkatkan Daya Saing dan Keberlanjutan Usaha di Kabupaten Lombok Barat Ida Ayu Nursanty; Lalu Takdir Jumaidi; Lilik Handajani; Baiq Anggun Hilendri Lestari; Elin Erlina Sasanti; Wahyu Jekti Handayani
Takuana: Jurnal Pendidikan, Sains, dan Humaniora Vol. 5 No. 2 (2026): Takuana (July-September)
Publisher : MAN 4 Kota Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56113/takuana.v5i2.686

Abstract

Culinary Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in promoting regional economic development through job creation, income generation, and the utilization of local resources. However, many culinary MSMEs in Gerung District and its surrounding areas face challenges related to limited product innovation, weak business management, inadequate financial record-keeping, and the underutilization of digital marketing. These constraints reduce business competitiveness and long-term sustainability. This community service program aimed to strengthen the capacity of culinary MSMEs through assistance in production, business management, and local potential-based marketing. A participatory approach was employed, involving needs assessment, training, mentoring, monitoring, and evaluation. The results indicate improved partner understanding of product innovation, simple financial recording, product branding, and digital marketing practices. The mentoring program also enhanced managerial capabilities and encouraged more systematic and sustainable business management. This program is expected to serve as a practical model for empowering local potential-based culinary MSMEs and strengthening the local economy in West Lombok Regency.
Fraud Hexagon and Financial Statement Fraud Risk: The Moderating Effect of Environmental, Social, and Governance Nuraini Nuraini; Lilik Handajani; Wahidatul Husnaini
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 4 (2026): JIAKES Edisi Agustus 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i4.5529

Abstract

Financial statement fraud remains a persistent corporate governance challenge, particularly in energy firms, where complex operations increase exposure to fraudulent reporting. This study examines the effect of fraud hexagon factors: stimulus, capabilities, opportunity, rationalization, ego, and collusion, on fraudulent financial reporting and investigates the moderating role of environmental, social, and governance in energy sector companies listed on the Indonesia Stock Exchange during 2020–2024. Using a quantitative approach, this study analyzes 207 firm-year observations selected through purposive sampling from annual reports, sustainability reports, and financial statements. The findings show that stimulus, capabilities, and opportunity significantly increase fraudulent financial reporting, while rationalization, ego, and collusion have no significant effects. ESG only weakens the influence of opportunity on fraud risk as a pure moderator, without moderating other factors. Descriptive analysis shows that fraudulent firms tend to be smaller, have lower directors’ remuneration, and have weaker ESG performance, suggesting that limited resources, managerial pressure, and poor sustainability practices may increase the likelihood of financial reporting fraud. Additional analysis indicates that fraudulent firms tend to have lower total assets and directors’ remuneration below the sample average. These findings indicate that ESG primarily reduces fraud risk through improved governance and monitoring mechanisms rather than individual factors.
The Effect of ESG Score on Stock Return: Do Financial Performance and Market Performance Moderate? Dwi Nurnaningsih; Lilik Handajani
E-Jurnal Akuntansi Vol. 35 No. 6 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i06.p04

Abstract

The rising public attention on environmental and social issues, as well as corporate management strategies in addressing these issues, make ESG practices are crucial to observe. Therefore, this study is intended to examine the effect of ESG Score on Stock Return with Financial and Market Performance as moderating variables. The research method is associative quantitative, conducted on companies listed in ESG Sector Leaders IDX KEHATI Index from 2019 to 2023. There were 18 companies with the number of observations narrowed because there were a number of outlier data, resulting in 44 observations. Panel data were analyzed with Moderated Regression Analysis (MRA). The results of empirical testing show that ESG scores have a significant and positive effect on stock returns. And financial performance proxied through ROA strengthens the correlation of ESG scores and stock returns, while the ROE proxy is unable to moderate the relationship between the two variables. While, market performance (TQ) weakens the correlation between ESG scores and stock returns. In practical terms, this research contributes as a consideration for managers and investors to evaluate ESG adoption as an opportunity to attract sustainable investment. Keywords: ESG Score; Stock Return; Sustainability; Return on Assets; Tobin’s Q
Reconstructing Accounting Ethics Through Spiritual Values: A Qualitative Study toward Sustainable Financial Reporting Ida Ayu Nursanty; Santi Nururly; Lilik Handajani; Jalaludin Jalaludin; Miftahul Hairatul Jannah
Advanced Qualitative Research Vol. 4 No. 2 (2026): Advanced Qualitative Research
Publisher : RSF Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/aqr.v4i2.4673

Abstract

Financial reporting fraud, earnings manipulation, and symbolic sustainability disclosures continue to undermine organisational accountability, indicating that compliance-based governance mechanisms alone may be insufficient to ensure ethical reporting practices. This study explores how accounting professionals understand and experience the role of spiritual values in ethical decision-making and sustainable financial reporting. Using an interpretivist paradigm, this study employed a qualitative exploratory design involving semi-structured interviews with ten participants, comprising corporate accountants, external auditors, government auditors, accounting academics, and a finance manager. Data were analysed using thematic analysis following Braun and Clarke's procedures. The findings suggest that participants perceive spiritual values—including honesty, trustworthiness (amanah), integrity, moral responsibility, and transcendental awareness—as important sources of internal moral guidance in professional practice. These values were perceived to support ethical awareness and the maintenance of ethical integrity when participants faced professional pressures. Participants further associated spiritual values with transparency, accountability, and responsible financial reporting practices. The findings also highlight ethical resilience as an interpretive concept that helps explain how professionals maintain ethical commitments under organisational pressure. This study contributes to the accounting ethics literature by providing qualitative insights into the role of internally driven values in supporting ethical reporting practices beyond formal compliance mechanisms. The findings offer practical implications for organisations, professional accounting bodies, and educational institutions seeking to strengthen ethical awareness and reporting integrity.
STUDI DESKRIPTIF TENTANG PELAPORAN CORPORATE SOCIAL RESPONSIBILITY (SCR) PADA SEKTOR PERTAMBANGAN YANG TERCATAT DI BURSA EFEK INDONESIA (BEI) Peri Hamdayani; Lilik Handajani
Jurnal Riset Ilmu Akuntansi Vol. 7 No. 2 (2026): Volume 7 Nomor 2 Tahun 2026: September 2026
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v7i2.7774

Abstract

This study aims to describe Corporate Social Responsibility (CSR) reporting practices in mining companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period by reviewing GRI indicators, CSR accounts, fund allocations, and differences in fund allocations between state- owned and non-state-owned enterprises (BUMN). The method used is qualitative. The results show that companies disclose 34 GRI environmental indicators related to materials and energy (25%), water and biodiversity (30%), emissions-waste-effluent (40%), and products, compliance and transportation (18%) and aspects (50%) as a form of transparency and sustainability. In financial reporting, there are variations in account terms related to revenue. The comparison shows similar percentages, but 2% of state-owned enterprises tend to be oriented towards regulatory obligations, while 1% of non-state-owned enterprises are strategic. The findings emphasize the importance of systematic and consistent CSR disclosure.
The Mediation of CSR in the Influence of Green Accounting on Company Performance Ni Made Pratiwi Nadi Saputri; Lilik Handajani
E-Jurnal Akuntansi Vol. 34 No. 7 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

This research aims to evaluate the impact of green accounting on corporate performance with the mediating role of corporate social responsibility (CSR) in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2018 - 2022. The research population includes manufacturing companies listed on the IDX during the same period. Using purposive sampling, 46 samples were obtained, consisting of manufacturing companies that have consistently paid dividens for the past five years. This research employs quantitative data analysis methods and utilizes E-Views software for descriptive statistical analysis, classical assumption tests, path analysis, and hypothesis testing. The results indicate that CSR does not mediate the relationship between green accounting and company performance of manufacturing companies listed on the IDX from 2018 to 2022. The allocation of Environmental costs by the companies has not yielded positive results because companies have yet managed to reduce potential future liabilities. CSR functions merely as a social responsibilityand has not yet been able to provide sustainable environmental impact. reduce potential future liabilities.
Sustainability Reporting Disclosure, Islamic Intellectual Capital, and Maqashid Sharia Performance in Indonesian Islamic Banks: The Moderating Role of Islamic Corporate Governance Baiq Naili Amalia; Lilik Handajani; Ayudia Sokarina
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 15 No. 2 (2026): October (On Progress)
Publisher : Department of Sharia Economics Faculty of Islamic Economics and Business, Universitas Islam Syarifuddin Lumajang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v15i2.3716

Abstract

Background and research gap – Sharia banking must achieve both financial and Maqashid Sharia performance, driven by sustainability reporting and Islamic intellectual capital, supported by effective Islamic corporate governance implementation. Purpose – This study examines the impact of sustainability reporting disclosure (SRD) and Islamic intellectual capital (IIC) on maqashid sharia performance (MSP), with Islamic corporate governance (ICG) as a moderating variable. Design/methodology/approach – Utilizing a quantitative explanatory design, this research analyzes panel data from 12 fully-fledged Islamic commercial banks in Indonesia over the period 2020–2024 (60 bank-year observations). Hypotheses were tested using panel fixed effects regression and Moderated Regression Analysis (MRA). To mitigate endogeneity concerns and dynamic panel bias, a Two-Stage Least Squares (2SLS) regression was executed as a robustness test. Key Findings – The empirical results reveal that SRD has a statistically insignificant effect on MSP. Conversely, IIC exhibits a significant negative effect (t-statistic = -4,739, p < 0.05), indicating a structural mismatch where intellectual capital investments do not immediately translate into Maqashid-based social and ethical objectives. ICG fails to moderate the SRD–MSP relationship but significantly moderates and positively enhances the influence of IIC on MSP (t-statistic = 2,147, p < 0.05), demonstrating that effective governance aligns intellectual capital allocation with Maqashid Sharia dimensions. Among control variables, bank size positively influences MSP, whereas profitability shows a significant negative effect. To address endogeneity and dynamic panel bias, a 2SLS robustness test was conducted, yielding consistent. Research limitations/implications – The research is geographically constrained to Indonesian Islamic banks and relies on non-standardized sustainability reporting disclosure metrics. Originality/value – This paper provides novel empirical evidence by challenging the assumed positive linear outcomes of Islamic intellectual capital, establishing ICG as a crucial moderating mechanism that aligns intellectual capital allocation with Maqashid Sharia dimensions.
Pengaruh Penerapaan Green Accounting Terhadap Kinerja Keuangan Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022 Radiatushalihah Radiatushalihah; Lilik Handajani; Widia Astuti
JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Vol. 2 No. 1 (2024): Februari 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jamparing.v2i1.1435

Abstract

This study aims to examine the effect of environmental performance and examine the effect of environmental disclosure on financial performance listed on the Indonesia Stock Exchange in 2018-2022. This study uses control variables, namely company size and company age. This research method uses quantitative associative. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2022 totaling 42 companies. The sampling technique in this study used purposive sampling so that 14 companies were sampled. The data is processed using panel data regression analysis. The results of the study are environmental disclosure variables affect financial performance (ROA), environmental disclosure affects financial performance (ROE), company size affects financial performance (Tobins'q) and company age affects financial performance (ROA).
Co-Authors - Akram A. Akram Ahmad Rifa'i Ahmad Rifa'i Ahmad Rifai Ahmad Rifai Ahmad Rifai Ahmad Rifa’i Akma, Hidayatul Akram Akram, Akram Alamsyah Alamsyah Alamsyah Alamsyah Alan Firmansyah Alifia Aprizila Putri AM, Saiful Amanda Bellamy Andika Noviawan, Lalu Anggita Julia Mahmud Ayudia Sokarina Ayudia Sokarina Baiq Anggun Hilendri Lestari Baiq Naili Amalia Barry Alfian Biana Adha Inapty, Biana Adha Budi Santoso Budi Santoso Cahya Suryani Chandra Setiawan Darmo Suwito Dewa Ayu Oki Asta Rini Djumaidi, Lalu Takdir Dwi Nurnaningsih Dwi Putra Buana Sakti Dwi Putra Buana Sakti Dwidya Nitasya Eka Sintala Dewi Anjani Elin Erlina Sasanti Elly Purnama Sari Endar Pituringsih endar pituringsih, endar Erna Widiastuti Faizaturrahmi, Faizaturrahmi Farha, Farha Fatwadi Fatwadi Feryansyah, Feryansyah Fety Widianti Aptasari Fitriani, Baiq Titin Furkan, Lalu M. Gema Sri Basyir Grahita Chandrarin Hadi, Ahwan Hakim, Zulkarnain Hamdani Husnan, Lalu Helfiani Putri Hermanto - - Hermanto Hermanto Hermanto Hermanto Hermanto Hermanto Hermanto Hermanto Husnan, Lalu Hamdani I Nyoman Nugraha Ardana Putra I Wayan Suardana Telabah Ida Ayu Nursanty Ida Ayu Nursanty Ihsan Hadi Iman Waskito Isnaini, Zuhrotul Jalaludin Jalaludin Johan Satriajaya Johan Satriajaya Julia Rospani, Tika Wahyu Kartikasari, Nungki Karyatni, Ni Made Dwi L. Hamdani Husnan Lalu Hamdani Husnan Lalu Muhammad Furkan Lalu Takdir Jumaidi Layali Ihyani Lenap, Indria Puspitasari Lucky Mandalika Luh Putu Resti Mega Artantri Luh Utami Lukman Effendy Lukman Effendy M. Ali Fikri Mareza, Puja Dwi Mawaddah, Tia Miftahul Hairatul Jannah Miharja, Een Samawati Miharja, Een Samawati Moh Syamsul Rijal Muhammad Sufyan Juliandi Indra Jaya Ni Ketut Surasni Ni Ketut Surasni Ni Made Dwi Karyatni Ni Made Pratiwi Nadi Saputri Ni Made Pratiwi Nadi Saputri Nungki Kartikasari Nur Fitriah Nurabiah Nuraini Nuraini Nurhaliva Nurhaliva Oktavia Komala Sari Perdana Kusuma Negara Peri Hamdayani Prayitno Basuki, Prayitno Puja Dwi Mareza Pusparini , Herlina Radiatushalihah Radiatushalihah Radiatushalihah, Radiatushalihah Rinie Arifianti Rismayati Robith Hudaya Sabina Sabina Saiful AM Saipul Arni Muhsyaf Santy Nururly Sari, Elly Purnama Siti Rahimah Nurdiana Suryantara, Adhitya Bayu Sutisyruna Nofriani Sutriningsih Sutriningsih Sutrisno Sutrisno Telabah, I Wayan Suardana Titiek Herwanti Ulfa, Pipit Rismayani Wahidatul Husnaini Wahyu Jekti Handayani Widia Astuti Widia Astuti Widia Astuti Windi Ar, Baiq Melati Sepsa Yati Fitria Zamri Yessy Puturuhu Iriene Puturuhu Yusli Mariadi Zaenal Abidin Zia Aulia Rahman Zulkarnain Hakim