Claim Missing Document
Check
Articles

Found 14 Documents
Search

Linking Green Accounting and CSR Practices to Financial and Sustainability Performance Kusuma Wardani, Ratri; Riadi, Sugeng
Journal of Applied Accounting and Taxation Vol. 10 No. 2 (2025): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v10i2.9993

Abstract

During the global pressure for environmental transparency, green accounting and CSR becomes a bridge between company’s profitability and sustainability. This research examines the influence of green accounting and CSR on financial performance and sustainability performance. PLS-SEM method with SmartPLS 4.1.2 would be used to analyze the data for this study. Samples used in this study consisted of 39 companies from mining and crude palm oil sectors listed on Indonesia Stock Exchange (IDX) between 2021-2023. Green accounting will be measured with PROPER awards. CSR will be measured based on environmental costs. Financial performance will be measured using ratio of Return of Assets (ROA), and sustainability performance will be measured with GRI 2021 index. Analysis results indicate that green accounting negatively impacts financial performance, but exerts a significant positive influence on sustainability performance. CSR positively enhances financial performance but has no significant effect on sustainability performance. Moreover, analysis confirms no mediating role of financial performance in the connections linking green accounting or CSR to sustainability performance.
Sustainability Practices and Financial Outcomes: Exploring the Role of Carbon Emission Disclosure Riadi, Sugeng; Enzan Rahmadani, Nur
Akuntansi & Ekonomika Vol 16 No 1 (2026): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v16i1.10383

Abstract

This research examines the factors and financial consequences of carbon emission disclosure in relation to company sustainability policies. It specifically investigates the degree to which media exposure, environmental performance, ISO 14001 certification, and social performance impact carbon emission disclosure, and how this disclosure subsequently influences firms' financial success. We used a quantitative study approach and secondary data from the annual and sustainability reports of manufacturing companies on the Indonesia Stock Exchange from 2019 to 2023. After applying the criterion for data completeness, 135 firm-year observations were included in the final sample. The data were examined with the PLS-SEM methodology. The findings indicate that carbon emission disclosure positively and significantly influences financial performance, whereas media exposure, environmental performance, ISO 14001 certification, and social performance exert no impact on carbon emission disclosure
Refleksi sebagai Alternatif Hukuman: Analisis Pendidikan Karakter dalam Film Budi Pekerti Zafira, Audra Rafa; Riadi, Sugeng
ALFABETA: Jurnal Bahasa, Sastra, dan Pembelajarannya Vol. 9 No. 1 (2026): ALFABETA: Jurnal Bahasa, Sastra, dan Pembelajarannya
Publisher : Universitas Insan Budi Utomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33503/alfabeta.v9i1.2393

Abstract

Penelitian ini bertujuan mengkaji efektivitas penggunaan refleksi sebagai pendekatan alternatif terhadap pemberian hukuman dalam pembentukan karakter siswa di sekolah sebagaimana yang digambarkan dalam film Budi Pekerti. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian deskriptif kualitatif dengan metode analisis isi. Data yang dikaji berupa beberapa adegan yang menampilkan interaksi antara Bu Prani (seorang guru BK) dengan siswa-siswanya, di mana refleksi digunakan untuk mendidik. Data dikumpulkan dengan menonton film, menyimak, serta mencatat setiap adegan yang mencerminkan penggunaan refleksi oleh Bu Prani. Analisis data dilakukan dengan teknik analisis model Miles dan Huberman, yaitu dengan tahap identifikasi objek penelitian, reduksi data,  penyajian data, serta pembuatan inferensi. Hasil penelitian menunjukkan bahwa refleksi yang digunakan oleh Bu Prani mampu memecahkan masalah dan memperluas kemampuan yang secara efektif berkontribusi pada pembentukan karakter positif siswa.
Green Skills for Future Accountants: Insights from Rempang Eco City Development Riadi, Sugeng; Gultom , Febbyana Veronica
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 9, No 1: March 2026
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v9i1.28945

Abstract

This study investigates the green skills required by future accountants over the next two decades within the context of the Rempang Eco City development. Employing a qualitative, phenomenological approach, the research captures the perspectives and experiences of key informants through interviews guided by green skills indicators. The data were analyzed thematically using NVivo 15 to categorize and identify core themes. Findings reveal 14 critical green skills, including waste management, planning, procurement and material management, communication, leadership and teamwork, problem-solving and critical thinking, scientific literacy, operations management, monitoring, cognitive capacity, interpersonal and intrapersonal skills, and competencies in data analysis and information exploration. The results highlight that green skills constitute essential competencies for future accountants in advancing sustainable development. Moreover, complementary certifications—such as regional and urban planning or energy auditing—are recommended to enhance accountants’ contributions to sustainability initiatives. This study contributes by identifying and mapping the green skills required by future accountants to support sustainable development, while providing a foundation for the development of sustainability-oriented accounting education curricula and professional certifications.