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All Journal EKONOMIS : Journal of Economics and Business Journal of Economics, Business, and Government Challenges JURNAL LENTERA AKUNTANSI Al-Buhuts (e-journal) Economic Reviews Journal Jurnal Riset Ekonomi dan Akuntansi MERDEKA: Jurnal Ilmiah Multidisiplin
Erry Andhaniwati
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences Other

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Journal : Al-Buhuts (e-journal)

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Kontribusi Green Investment dan Good Corporate Governance Terhadap Pengungkapan Emisi Karbon Gunawan, Maulina Septa Ning; Erry Andhaniwati
Al-Buhuts Vol. 20 No. 2 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i2.4806

Abstract

The purpose of this research to determine the relationship between green investment and good corporate governance to carbon emissions disclosure. GCG as proxied by independent commissioners, audit committee, board of directors, managerial ownership, and institutional ownership. The study encompasses 82 raw products sector companies that are listed on the Indonesia Stock Exchange (BEI) between 2019 and 2022. The purposive sampling approach was used to pick 60 samples for the sample. WarpPLS 8.0 software was used to test the partial least square (PLS) study investigation. The findings of the study demonstrate that green investments has no contribute on the disclosure of carbon emissions. In the interim, GCG helps with the disclosure of carbon emissions.Based on these findings, companies are expected to continue to increase the transparency of information regarding environmental disclosures, especially regarding carbon emission disclosures.
Determinan Penerapan Anggaran Berbasis Kinerja terhadap Akuntabilitas Kinerja Instansi Pemerintah di Kabupaten Blora Santos, Fernando; Erry Andhaniwati
Al-Buhuts Vol. 20 No. 2 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i2.5231

Abstract

This study examines the effect of performance-based budgeting on the accountability of government agency performance in Blora Regency. It focuses on four variables: budget planning (X1), budget implementation (X2), budget reporting/accountability (X3), and performance evaluation (X4). The research utilizes a quantitative approach, with the population consisting of employees from government agencies in Blora Regency. A purposive sampling technique was used, selecting 98 employees involved in government budget preparation. Data were collected using questionnaires as the primary data source, which were distributed to respondents. Multiple linear regression analysis was conducted using Statistical Package for Social Science (SPSS) version 25. The results indicate that budget planning positively affects the accountability of government agency performance in Blora Regency. Additionally, budget implementation, budget reporting/accountability, and performance evaluation also positively influence the accountability of government agency performance in Blora Regency
Co-Authors Balgis Aryet Gunawan, Maulina Septa Ning Irza Fiyan Anggara Lucinda Amanda Rista Nadiah Salsabila Hadi Nur Amirotul Suroyah Santos, Fernando Selvia Febrianti Shofiyah Nursholikah Siti Khodijah Rahmania Sukiswo, Helmy Wahyu