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All Journal Jurnal Hortikultura Indonesia (JHI) MEDIA KONSERVASI Jurnal IPTA Jurnal Kajian Bali Journal of Economics, Business, & Accountancy Ventura Jurnal Antropologi: Isu-Isu Sosial budaya MUDRA Jurnal Seni Budaya EKONOMIS : Journal of Economics and Business Jurnal Riset Akuntansi Kontemporer Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Jurnal Multidisiplin Madani (MUDIMA) Gema Wisata International Journal of Technology and Education Research Harmony Management: International Journal of Management Science and Business Global Management: International Journal of Management Science and Entrepreneurship E-Jurnal Akuntansi
I PUTU SUDANA
Program Studi Industri Perjalanan Wisata, Fakultas Pariwisata, Universitas Udayana
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Tekanan Stakeholders dan Board Gender Diversity pada Kualitas Laporan Keberlanjutan (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022) Rahmawati, Erika; Sudana, I Putu
Ekonomis: Journal of Economics and Business Vol 9, No 1 (2025): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v9i1.2089

Abstract

This study aims to determine the effect of stakeholder pressure proxied by environmental pressure, consumer pressure, employee pressure, and shareholder pressure, as well as board gender diversity on the quality of sustainability reports. This study uses a quantitative approach with secondary data analysis from annual reports and sustainability reports of non-financial companies listed on the Indonesia Stock Exchange (IDX) using the 2018-2022 research period. This study uses panel data regression analysis. The sampling method uses a non-probability sampling method with a purposive sampling technique and 514 observations were obtained. The results of this study reveal that simultaneously there is a positive and significant influence between the variables of environmental pressure, consumer pressure, employee pressure, shareholder pressure and board gender diversity on the quality of sustainability reports, but partially there is no significant influence of employee and shareholder pressure variables on the quality of sustainability reports of non-financial companies listed on the IDX for the period 2018-2022.
BIBLIOMETRIC INVESTIGATION: UNCOVERING FINANCIAL INCLUSION AND FINANCIAL PERFORMANCE OF SMES Yogantara, Komang; Yadnyana, I Ketut; Sudana, I Putu; Sujana, I Ketut
JRAK Vol 16 No 2 (2024): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v16i2.14542

Abstract

SMEs face various challenges that hinder the improvement of their financial performance. Access to finance is the most perceived barrier. This study aims to review the literature and dissect the current utilization of financial inclusion, with a focus on SMEs, especially their financial performance. This review synthesizes previous literature to identify institutions and journals that lead publications, theories, and approaches used. Through a bibliometric investigation, a search indexed in Scopus and Science Direct resulted in the acceptance of 45 peer-reviewed papers published from 2019 to April 2024. This review identifies several methodological gaps in the literature that have the potential for further research. This study also reveals that financial inclusion is often a challenge, especially for SMEs in improving their financial performance. The identified mediating roles may provide implications for SMEs to align financial inclusion with the goal of better financial performance.
Environmental, Social, and Governance Disclosure and Firm Value Winona Adelia Bianda Pangaribuan; I Putu Sudana
Harmony Management: International Journal of Management Science and Business Vol. 2 No. 4 (2025): International Journal of Management Science and Business
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonymanagement.v2i4.384

Abstract

This study aims to obtain empirical evidence regarding the effect of Environmental, Social, and Governance (ESG) disclosure on firm value. The research sample was obtained using purposive sampling on mining firms listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period, with a total of 102 observations. Data analysis was conducted using panel data regression to test the proposed hypotheses. The results show that environmental disclosure has a significant positive effect on firm value, while social and governance disclosure have a significant negative effect. The theoretical implication of this study refers to agency theory, which asserts that information transparency through ESG can reduce information asymmetry between management and shareholders. However, if disclosure is carried out merely as a formality or symbolic practice, it may instead generate agency costs that are detrimental to the firm. In addition, these findings are also relevant to signaling theory, in which environmental disclosure can serve as a positive signal of a firm’s commitment to sustainability practices, thereby enhancing investor trust and strengthening the firm’s reputation. Practically, this study contributes to providing a more comprehensive understanding for firms, management, investors, and other stakeholders, while also serving as a reference for future research on ESG and firm value.
The Effect of Green Accounting Implementation on Firm Profitability Ni Putu Diah Narayani; I Putu Sudana
Global Management: International Journal of Management Science and Entrepreneurship Vol. 2 No. 4 (2025): November: International Journal of Management Science and Entrepreneurship
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/globalmanagement.v2i4.458

Abstract

This study aims to determine the effect of green accounting on firm profitability, with firm size, leverage, and liquidity as moderating variables. This research employs a quantitative approach using secondary data analysis derived from annual reports and sustainability reports of energy firms listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The study applies multiple regression analysis. The sampling method used is non-probability sampling with a purposive sampling technique, resulting in 170 observations. The data collection method uses documentation techniques. The results show that green accounting and firm size have a positive effect on profitability, while leverage and liquidity have no effect on profitability. These findings provide important insights into the role of green accounting and firm size in encouraging firms to obtain legitimacy, which can enhance profitability through disclosures in financial reports. The implications of this study demonstrate the application of legitimacy theory and provide benefits to relevant parties, particularly firms and stakeholders associated with the firm, in paying attention to the presentation of high-quality annual and sustainability reports.
Corporate Governance Mechanisms and Carbon Emission Disclosure Yasa, Ferina Khusumadewi; I Putu Sudana
E-Jurnal Akuntansi Vol. 35 No. 12 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Carbon emission disclosure is one of the material topics in sustainability report. The research was conducted to determine the impact of corporate governance mechanisms on carbon emission disclosure among energy sector companies listed on the Indonesia Stock Exchange. The analysis is based on 183 sustainability reports from the 2020–2023 period. Data were collected using the documentation method, and multiple linear regression analysis was conducted using SPSS software. The findings indicate that board size and audit committee have a positive influence on carbon emission disclosure, aligning with agency theory and corporate governance principles. Conversely, institutional ownership, managerial ownership, and the proportion of independent commissioners do not exhibit a significant effect on carbon emission disclosure.
Agritourism as a Model for Subak Conservation in Bali Surya Diarta, I Ketut; Sukendar, Ni Made Classia; Sudana, I Putu
Media Konservasi Vol. 31 No. 1 (2026): Media Konservasi Vol 31 No 1 January 2026
Publisher : Department of Forest Resources Conservation and Ecotourism - IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/medkon.31.1.55

Abstract

This research investigates the role of agritourism in conserving Subak Jatiluwih as a UNESCO World Heritage Site in Bali, based on the Tri Hita Karana philosophy. This study seeks to investigate how agritourism operates as a device for the conservation of traditional agricultural landscapes when threatened by modernisation and tourism.The study employed an ethnographic case study involving fieldwork, interviews, participant observation, and document analysis. Fieldwork was conducted from June to November 2024, using purposive sampling to gather insights from 20 informants, including Subak leaders, farmers, tourism actors, community representatives, government officials, and visitors, providing a comprehensive, multilevel understanding of Subak Jatiluwih. This study identified four critical means by which agritourism promotes conservation: institutional strengthening, ritual conservation, experiential engagement, and the equitable distribution of benefits. Agritourism ensures the continuity of traditional farming and contributes to the dissemination of spiritual-ecological values and the involvement of the youth and the population of the communities concerned. However, there have also been criticisms of issues ranging from unequal benefits to cultural commodification. This evidence-based study demonstrates that adaptive and inclusive governance are essential for achieving fair outcomes. The framework provides transferable lessons on how agritourism can mediate economic, ecological, and cultural interests in heritage landscapes and offers a template for other rural contexts in Southeast Asia and elsewhere.
Co-Authors Aggy Cariena Ahmad Irfan Setiawan Aji Muhammad Fariz Akhmad Farrkhan Farrabi Azra Aldu, Maria Pricilla Cahyavika Anak Agung Ayu Intan Wulandari Anak Agung Gde Putu Widanaputra Anak Agung Gde Putu Widanaputra Aulia Sanggili Ayu Kusuma Bambang Dharwiyanto Putro Bulu, Stevania Hendrika Camelia Agatha Mahayu Putri Cening Suprani Gama Charles Bertomi Cipta Mulyana Cokorda Gede Alit Semarajaya Danang Purnomo Deva, Pande Made Devasmara Dewi, LGLK. Eka Ardhani Sisdyani Eka Putri Suryantari Erick Kevin Perangin-Angin Erika Arifin GEDE WIJANA Gusti Ayu Made Tasya Paradista Hadi, Aneisya Audeslina Helly Gantara Helmi Cahyana Hens, Angela Novelin Herlita Br. Tarigan I GA. Gede Luhur Winata Putra I Gede Adhi Suputra Arimbawa PG. I Gusti Agung Ayu Rai Asmiwyati I Gusti Ayu Manuati Dewi I Gusti Putu Bagus Sasrawan Mananda I Ketut Sujana I Ketut Surya Diarta I Ketut Suwena I Ketut Yadnyana I Komang Deya Pradnyana I Made Adhi Wirayana I Made Sendra I NYOMAN RAI I Nyoman Sudiarta I Nyoman Surya Maha Putra I Wayan Ary Mahendra Putra I Wayan Putra Aditya I Wayan Renold Tino I WAYAN WIRAATMAJA Ida Bagus Gde Pujaastawa Irena Hersi Kristanti Kadek Agus Arya Wibawa Kadek Utami Wirya A. Kedisan, A.A Vidyaswari Kiki Savira Luh Gede Leli Kusuma Dewi Luh Putu Swandewi Lury Sevita Yusiana MADE KUSUMA NEGARA Made Surya Wijaya Marni Aruan Marulina Sitohang N.G.A.S. Dewi NGAS. Dewi Ni Kadek Devi Somiari Ni Ketut Rasmini Ni Ketut Wiriani Merta Ni Komang Alit Astiari Ni Komang Ayu Trisna Dewi Ni Luh Putu Wiagustini Ni Luh Putu Wiagustini Ni Made Ayu Diah Utari NI MADE CLASSIA SUKENDAR Ni Made Dwi Ratnadi Ni Made Oka Karini Ni Made Reni Istarini Ni Made Sofia Wijaya Ni Nyoman Padmi Triyanti Ni Putu Diah Narayani Ni Putu Eka Mahadewi Ni Putu Happy Marini S. Ni Putu Masni Nistari Ni Putu Melia Andriani Ni Putu Sri Harta Mimba Ni Putu Yessy Christina Ni Wayan Ayu Sekarningsih Ni Wayan Diasputri SJ Ni Wayan Tia Deviyanti Noviesya Yosal Nurman Hadipratama Putu Agus Wikanatha Sagita Putu Doddy Pramana Putu Geni Jaya Ksamawan Putu Sucita Yanthy Rahmawati, Erika Rama Ady Pranata Rasmini, Ketut Riandewi W, Ni Luh Ricky Iddham Permana Ryan Sebastian Sarfina, Eminilda Winona Adelia Bianda Pangaribuan Yasa, Ferina Khusumadewi Yayu Indrawati Yogantara, Komang Yohanes Kristianto Yohanes Sunu Dwi Aldrianto Yundari, Yundari