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Climate change accounting and disclosure: A systematic literature review Agustini, Aisa Tri; Arifa, Choirunnisa
The Indonesian Accounting Review Vol. 14 No. 1 (2024): January - June 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v14i1.3829

This study aims to explore the conceptual structure and evolution of accounting literature related to climate change accounting and disclosure. This study uses a systematic literature review (SLR) assisted by Bibliometric and NVivo tools to answer research questions through five stages and fulfill the requirements set out in the SLR. From the selection results, the sample used is 49 articles for the period of 2009 - 2022 obtained from the Scopus database. Climate change accounting is largely disclosed with a focus on reducing carbon emissions. Meanwhile, other areas such as financial impacts that are in line with IFRS directives are still rarely disclosed and researched. Theoretically, companies adapt and disclose climate change accounting because of internal and external incentives. Disclosure also reveals information regarding the company’s adaptive capacity to climate change risks. The results of this study indicte that the climate change accounting disclosure have not been standardized. Therefore, it is recommended that the government or related agencies consider standardizing the disclosure of adaptive actions related to climate change.

Analisis Relevansi Nilai Informasi Akuntansi Terhadap Harga Saham dengan Penerapan PSAK 71 sebagai Pemoderasi Alifiono, Dhery Shabrian Kurnia; Agustini, Aisa Tri; Wardhaningrum, Oktaviani Ari
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 3 No. 2 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0302.06

Penelitian ini bertujuan menganalisis bagaimana (1) pengaruh relevansi nilai laba terhadap harga saham(2) pengaruh relevansi nilai buku per lembar saham terhadap harga saham, dan (3) apakah dengan menerapkan PSAK 71 dapat memoderasi relevansi nilai laba dan relevansi nilai buku pada sektor perbankan yang listing di Bursa Efek Indonesia. Metode penelitian ini yang digunakan adalah metode kuantitatif. Sampel penelitian sebanyak 106 perusahaan sektor perbankan yang daftar di BEI tahun 2016-2020. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa relevansi nilai laba berpengaruh signifikan terhadap harga saham di sektor perbankan. Begitu juga halnya dengan relevansi nilai buku berpengaruh signifikan terhadap harga saham. Namun ketika relevansi nilai laba dan relevansi nilai buku dimoderasikan dengan PSAK 71 dengan menggunakan metode variabel dummy, belum mampu untuk memperkuat hubungan tersebut.

Rekontruksi Perhitungan Harga Pokok Produksi pada UMKM Eraclassic B. Bariro; Aisa Tri Agustini
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 5 No. 1 (2018): e-JEBA Volume 5 Nomor 1 Tahun 2018
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v5i1.7739

The objective of this research is to reconstruct manufacturing cost of bag in UMKM Eraclassic located in Gresik Regency, using job order costing method. Data in this research are collected through observation, interviews, and documentaries. Descriptive qualitative and quantitative method will be used to analyze those data. The results shows that there is a differences between the calculation of manufacturing cost by UMKM Eraclassic and calculation using job order costing method. The result of reconstruction calculation shows that sling bag, fungky bag and duffel bag manufacture cost are Rp 22.680, Rp 30.189, and Rp 41.707 per unit. This results shows that the gross profit accepted by UMKM Eraclassic are Rp 1.972 per dozen, which is too low. Based on those result, UMKM Eraclassic needs to take the manufacturing overhead cost elements, the cost of depreciation of buildings and vehicles and equipment manufacturer into accounts. In addition, based on the existing fee policy on UMKM Eraclasic, direct labor cost and utility cost will be charged to products. Based on job order costing method, direct labor cost should be charged based on the actual cost of the case, while utility expense which is the manufacturing overhead costs will be charged by the rate determined upfront based on basic imposition. Keywords: Manufacturing Cost, Job Order Costing, Cost of Production, Gross Profit

Desa DARLING: Inovasi Eco Enzyme Berbasis Prinsip 3R (Reduse, Reuse, Recycle) untuk Pemberdayaan Perempuan dan Ekonomi Sirkular di Desa Panti, Kab. Jember Irmadariyani, Ririn; Sayekti, Yosefa; Purnamawati, Indah; Farida, Lilik; Maharani, Bunga; Agustini, Aisa Tri; Sianipar, Charlotte Aulia Putri; Aulia, Tazqia; Mardiana, Hanun Ria
AJAD : Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 2 (2025): AUGUST 2025
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ajad.v5i2.587

Program ini menginisiasi Desa DARLING (Desa Sadar Lingkungan) melalui inovasi eco enzyme berbasis prinsip 3R (Reuse, Reduce, Recycle) sebagai upaya pemberdayaan perempuan dan penerapan ekonomi sirkular di Desa Panti, Kec. Panti, Kab. Jember. Sasaran utama dari kegiatan ini adalah ibu-ibu PKK dan KWT yang belum memiliki sistem pengelolaan sampah organik secara optimal. Metode partisipatif digunakan dalam pelaksanaan kegiatan yang mencakup edukasi pemilahan sampah, pelatihan pembuatan eco enzyme, serta pelatihan perhitungan Harga Pokok Produksi (HPP). Hasil menunjukkan peningkatan pengetahuan, keterampilan, dan keterlibatan aktif perempuan desa dalam pengolahan limbah organik menjadi produk ramah lingkungan bernilai ekonomi. Program ini menghasilkan produk eco enzyme yang memiliki segudang manfaat, publikasi ilmiah, video edukatif, dan HaKI. Inovasi ini diharapkan menjadi model replikasi pengelolaan sampah dan pemberdayaan ekonomi berbasis lingkungan di wilayah pedesaan.

Climate change accounting and disclosure: A systematic literature review Agustini, Aisa Tri; Arifa, Choirunnisa
The Indonesian Accounting Review Vol. 14 No. 1 (2024): January - June 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v14i1.3829

This study aims to explore the conceptual structure and evolution of accounting literature related to climate change accounting and disclosure. This study uses a systematic literature review (SLR) assisted by Bibliometric and NVivo tools to answer research questions through five stages and fulfill the requirements set out in the SLR. From the selection results, the sample used is 49 articles for the period of 2009 - 2022 obtained from the Scopus database. Climate change accounting is largely disclosed with a focus on reducing carbon emissions. Meanwhile, other areas such as financial impacts that are in line with IFRS directives are still rarely disclosed and researched. Theoretically, companies adapt and disclose climate change accounting because of internal and external incentives. Disclosure also reveals information regarding the company’s adaptive capacity to climate change risks. The results of this study indicte that the climate change accounting disclosure have not been standardized. Therefore, it is recommended that the government or related agencies consider standardizing the disclosure of adaptive actions related to climate change.

Beware of the existence of a big bath with asset impairment after pandemic covid-19! Kustono, Alwan Sri; Agustini, Aisa Tri; Dermawan, Scherrgyo Agung Rhyo
The Indonesian Accounting Review Vol. 11 No. 1 (2021): January - June 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v11i1.2243

This study attempts to investigate the relationship between big bath accounting and asset impairment. It used the sample consisting of 231 firm-year observations from 33 mining companies listed on the Indonesia Stock Exchange during the 2012 to 2018 period. Logistic regression has been used to analyze a big bath accounting on assets impairment. The results provide evidence that companies that tend to do a big bath accounting will recognize a loss of asset value. A big bath accounting is done because managers assume that investors will respond when the company suffered large losses or small losses. The manager acknowledges the costs of future periods and current period losses when unfortunate unavoidable circumstances in the current period. It will consequently make a profit higher than expected in the next year. In the next period, the companyâ€™s performance will look better so that managers can maximize utility in the form of compensation for the targets that have been achieved.

The effect of implementing green accounting on the environmental performance of cement, energy, and mining companies in Indonesia Melenia, Fransisca; Agustini, Aisa Tri; Putra, Hendrawan Santosa
The Indonesian Accounting Review Vol. 13 No. 1 (2023): January - June 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v13i1.3135

This study aims to examine the effect of implementing green accounting on the environmental performance of cement, energy, and mining companies in Indonesia. This study is a quantitative study. The data used are secondary data obtained from sustainability reports of cement, energy, and mining companies listed on the Indonesia Stock Exchange (IDX) during the period of 2017-2020. The data analysis method used in this study is partial least squares using the WarpPLS 7.0 program. The results show that the implementation of green accounting in the form of renewable energy has a negative effect on environmental performance. The implementation of green accounting in the form of recycled waste has a significant positive effect on environmental performance. Meanwhile, the implementation of green accounting in the form of environmental costs has no effect on environmental performance.

PELAPORAN KEUANGAN DIGITAL UMKM: APLIKASI SI APIK PADA SENTRA TAPE KUNING Sayekti, Yosefa; Agustini, Aisa Tri; Irmadariyani, Ririn; Purnamawati, Indah; Irawan, Bambang; Prayitno, Agung; Adhani, Karenina Dwi; Agustin, Dania Safira
Jurnal Abdi Insani Vol 11 No 3 (2024): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v11i3.1621

The progress of an MSME involves several factors, such as financial management and product marketing. One of the important aspects of financial reports for MSMEs is acquiring capital from external parties or banks. In line with the business activities conducted, MSME tape producers in Tegalwaru Village face challenges, specifically the absence of proper financial records due to a lack of financial literacy. In this service initiative, education was provided to Sentra Tape MSME business owners regarding the significance of preparing financial reports and the utilization of the financial information recording application (SI APIK). The objective of this activity is to enable Sentra Tape MSME business actors to independently record and prepare financial reports using the SI APIK application, accessible via mobile phones. Digital-based financial management can assist MSMEs in recording transactions, generating outputs in the form of useful financial reports not only for MSMEs but also for banks analyzing the suitability of prospective MSME debtors. The methods employed in this service include observation, introduction, and mentoring stages, financial report preparation, training, implementation, as well as monitoring and evaluation. The results attained through community service activities are documented in a report on the implementation stage, encompassing initial visits, preparations for Focus Group Discussions (FGD), and the actual FGD sessions. For future development plans, continuous Human Resources training is essential to support MSMEs in implementing SI APIK.

CARBON EMISSIONS DISCLOSURE AND FIRM VALUE: DOES ENVIRONMENTAL PERFORMANCE MODERATE THIS RELATIONSHIP? Hardiyansah, Mohammad; Agustini, Aisa Tri
Jurnal Ekonomi dan Bisnis Islam (Journal of Islamic Economics and Business) Vol. 7 No. 1 (2021): JANUARY-JUNE 2021
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jebis.v7i1.24463

The objectives of this research is to examine the role of environmental performance in the relation between carbon emissions disclosure and firm value. A measurement tool using content analysis method to measure carbon emissions disclosure that adopts a checklist from the Carbon Disclosure Project (CDP). Firm value is proxies with Tobin's Q, while environmental performance is assessed based on the results of the environmental management performance appraisal program (PROPER). Sample of this study using 34 companies that listed on the Indonesian Sharia Stock Index (ISSI) from 2014 to 2019. Moderated regression analysis (MRA) is used to test the hypothesis. The results indicate the carbon emissions disclosure has a positive and significant effect on firm value. This research also found that there is an evidence that environmental performance can strengthen the relation of carbon emissions disclosure to firm value, due to the company's efforts by participating in the PROPER program is a form of corporate responsibility in an effort to reduce the impact of environmental damage arising from the company's operational activities which have been responded positively by investors.

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