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All Journal Akuisisi : Jurnal Akuntansi Journal of Economic, Bussines and Accounting (COSTING) Akbis: Media Riset Akuntansi dan Bisnis Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ekonomi Efektif J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Jurnal Akuntansi AKUNESA International Journal of Management, Economic, Business and Accounting PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Ekonomi, Akutansi dan Manajemen Nusantara JIAI (Jurnal Ilmiah Akuntansi Indonesia)
Devi Astriani
Universitas Buana Perjuangan Karawang
Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences

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PENGARUH GREEN INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN: STUDI EMPIRIS PADA PERUSAHAAN CRUDE PALM OIL YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2023 Iis Badriah; Devi Astriani; Dhea Imroatul Fatihah
JIAI (Jurnal Ilmiah Akuntansi Indonesia) Vol. 10 No. 1 (2025): Edisi April
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v10i1.3079

Abstract

This research endeavors to examine the influence of Green Intellectual Capital on the financial performance of firms operating within the Crude Palm Oil (CPO) sector that are listed on the Indonesia Stock Exchange during the period from 2019 to 2023. Green Relational Capital, Green Structural Capital, and Green Human Capital are the three primary parts of Green Intellectual Capital, each of which contributes to the enhancement of corporate value via sustainable methodologies. The methodological framework The study implemented a quantitative approach by employing multiple linear regression analysis. The findings of the research indicate that Green Human Capital exerts a positive and statistically significant effect on financial performance, while Green Structural Capital demonstrates a significant yet adverse impact. Conversely, Green Relational Capital lacks exert a meaningful statistical impact on the organization’s financial performance. This study posits that a workforce endowed with sustainability expertise can facilitate an increase in corporate profitability, while investments directed towards organizational structure must be judiciously managed to prevent detriment to financial performance. The implications derived from this study underscore the necessity for organizations to formulate a more effective management strategy for Green Intellectual Capital in order to attain sustainable financial outcomes.
PENGARUH AGRESIVITAS PAJAK DAN GRWOTH OPPORTUNITY TERHADAP NILAI PERUSAHAAN DAN CSR SEBAGAI MODERASI : STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR FARMASI YANG TERDAFTAR DI BEI TAHUN 2019 – 2023 Syifa Akmalia; Devi Astriani; Dian Purwandari
JIAI (Jurnal Ilmiah Akuntansi Indonesia) Vol. 10 No. 1 (2025): Edisi April
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v10i1.3080

Abstract

This study investigates the impact of tax aggressiveness and growth opportunities on firm value while considering the moderating role of Corporate Social Responsibility (CSR). Using data from pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023, the study employs moderated regression analysis (MRA) and purposive sampling.The results reveal that tax aggressiveness does not significantly affect firm value, nor do growth opportunities have a direct impact. However, CSR plays a crucial role in moderating the relationship between tax aggressiveness and firm value, suggesting that proactive CSR initiatives can mitigate the negative effects of aggressive tax strategies. Conversely, CSR does not significantly moderate the effect of growth opportunities on firm value.This study highlights the importance of integrating CSR into corporate strategies to enhance firm value, particularly within tax management practices. Additionally, companies should focus on other factors that strengthen the relationship between growth opportunities and firm value.The findings provide valuable insights for policymakers and regulatory bodies in designing effective incentives and regulations related to CSR and taxation. This research underscores the potential of CSR in aligning business interests with social responsibility principles.
ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN SEBAGAI KEBERLANJUTAN USAHA: Studi kasus pada PT. Inkoasku Windri Mauludi; Devi Astriani; Hendri Nur Ardiansyah
JIAI (Jurnal Ilmiah Akuntansi Indonesia) Vol. 10 No. 1 (2025): Edisi April
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v10i1.3081

Abstract

PT Inkoasku, a company with PMDN status which operates in the Vehicle Spare Parts and Accessories Industry, has implemented environmental accounting with various strategies to reduce negative impacts on the environment. This research analyzes the application of environmental accounting in supporting business sustainability at PT. Inkoasku through environmental, social and economic aspects. The research method used is qualitative with a descriptive approach, where data is obtained through interviews and direct observation. The research results show that in environmental aspects, the company has implemented energy efficiency, waste management and water conservation to minimize environmental impacts. From a social perspective, the company implements work safety policies and carries out social responsibility programs to improve the welfare of employees and the surrounding community. In the economic aspect, the application of environmental accounting contributes to reducing operational costs, increasing resource efficiency, and strengthening the competitiveness of companies in the industry. Thus, environmental accounting not only helps with regulatory compliance, but also becomes a key strategy in business sustainability. The implications of this research can be used as a reference for other companies in developing more effective and sustainable environmental accounting policies.
Pengaruh Profitabilitas, Leverage dan Sustainability Committee terhadap Perusahaan dengan Sustainability Report sebagai Moderasi: (Studi Kasus Pada Perusahaan Properti dan Real Estate yang Terdaftar di BEI Tahun 2021 - 2023) Siti Khodijah; Devi Astriani; Hendri Nur Ardiansyah
JIAI (Jurnal Ilmiah Akuntansi Indonesia) Vol. 10 No. 1 (2025): Edisi April
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v10i1.3114

Abstract

Nilai perusahaan menjadi salah satu parameter krusial bagi suatu perusahaan karena mencerminkan sasaran jangka panjangnya, sehingga perusahaan cenderung melakukan kegiatan yang mampu meningkatkan nilai perusahaan. Dengan Laporan Keberlanjutan yang bertindak sebagai moderator, penelitian ini dilakukan untuk menguji dampak Profitabilitas, Leverage, dan Komite Keberlanjutan terhadap Nilai Perusahaan. Penelitian ini menggunakan skala nominal dan metodologi kuantitatif. Subjek penelitian adalah laporan keberlanjutan dan keuangan tahunan perusahaan properti dan real estat. Sampel meliputi 55 perusahaan yang tercatat di Bursa Efek Indonesia (BEI) pada tahun 2021-2023. Sampel dipilih dengan menggunakan data sekunder melalui prosedur purposive sampling. Metode yang digunakan untuk analisis data adalah statistik deskriptif, analisis regresi linier berganda, analisis regresi moderasi (MRA), dan uji asumsi tradisional. Hasil penelitian menunjukkan bahwa nilai perusahaan tidak dipengaruhi oleh profitabilitas. Nilai perusahaan dipengaruhi oleh komite keberlanjutan dan leverage. Hubungan antara profitabilitas dan leverage terhadap nilai perusahaan dapat dimoderasi oleh laporan keberlanjutan. Hubungan antara nilai perusahaan dan komite keberlanjutan tidak dapat dimoderasi oleh laporan keberlanjutan.
Co-Authors Anggit Ayu Wibisono Atep Sudirman Awalia Rachpriliani Awaliawati Rachpriliani Carolyn Lukita Dea Lydia Sinambela Dhea Imroatul Fatihah Dhea Nabilla Dewi Kusuma Dian Purwandari Dwi Heni Pragawati Elza Fitria Fadhila Nur Kharisma Fista Apriani Sujaya Hendri Nur Ardiansyah Iis Badriah Isyanto, H. Puji Lilis Lasmini Meliana Puspitasari Mia Melati Miftah Nurohman Moch Agus Ariffianto Novia Paramita Afifah Susanto Nuryeti Nuryeti Ramaditya Khadifa Rizhna Amalia Sefyanti Rohma Septiawati Ropiah Umami Septiana Rahayu Shely Febriyanti Siti Khodijah Siti Nurlaela Siti Nurpadillah Syifa Akmalia Tiara Maulia Trias Arimurti Windri Mauludi