Article Per Year (5 Year)
p-Index From 2020 - 2025
1.066
P-Index
This Author published in this journals
All Journal Journal of Economics, Business, & Accountancy Ventura JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Journal of Applied Business, Taxation and Economics Reseach Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Indonesian Journal of Accounting and Governance
Eka Ardhani Sisdyani
Fakultas Ekonomi dan Bisnis Universitas Udayana
Humanities Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search

 1 
Impact of Personality Traits on Green Budgeting: The Mediation Role of Environmental Concern and Locus of Control Sisdyani, Eka Ardhani; Ratnadi, Ni Made Dwi; Sudana, I Putu; Manuati Dewi, I Gusti Ayu; Kedisan, A.A Vidyaswari
Journal of Economics, Business, and Accountancy Ventura Vol. 26 No. 2 (2023): August - November 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v26i2.2909

Abstract

This study examines the influence of environmental concern and locus of control on the relationship between personality traits and the intention to implement green budgeting. Data was gathered through questionnaires distributed to 269 managers of regional organizations in Bali Province. The analysis utilized the partial least squares method. The findings indicate a positive impact of personality traits on the intention to implement green budgeting. This relationship is fully mediated by environmental concern, openness to experience, extraversion, and neuroticism. Additionally, the personality trait of conscientiousness is partially mediated by environmental concern. Furthermore, locus of control partially mediates the influence of personality trait agreeableness on the intention to implement green budgeting. In light of these results, increasing environmental awareness, especially with regard to individual factors like agreeableness (interpersonal harmony) and locus of control from the budget holders, can enhance the intention to implement green budgeting. This can be achieved through education and self-development programs. The implications for budgeting policies are to provide recommendations for strategy and program planning that contribute to the enhancement of environmental quality.
Beyond profit: How ESG performance influences company value across industries? Dwimayanti, Ni Made Desy; Sukartha, Putu Dyan Yaniartha; Putri, I Gusti Ayu Made Asri Dwija; Sisdyani, Eka Ardhani
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 20 No. 1 (2023): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v20i1.20574

Abstract

Evaluating Environmental, Social, and Governance (ESG) scores is essential for understanding a company's long-term sustainability and value. These scores serve as a barometer of a firm's commitment to ethical, environmental, and social practices—attributes that are increasingly valued by both investors and consumers. However, despite their importance, previous studies have been constrained by their focus on smaller sample sizes and exclusive attention to the financial sector. Our study addresses this gap by delivering a comprehensive analysis of the impact of ESG scores on the valuation of companies across diverse industries, while purposefully excluding the financial sector, listed on the Indonesian Stock Exchange from 2019 to 2021. We analyzed 2,169 company-year observations, collected through non-probability purposive sampling, using multiple linear regression in STATA. Our findings reveal a robust correlation between ESG scores and company value, with firms boasting superior ESG scores consistently demonstrating enhanced size and profitability. These results emphasize that a genuine commitment to ESG principles not only elevates performance but also boosts attractiveness to investors, going beyond mere statutory compliance or superficial adoption.
Green Innovation and Green Accounting on Financial Performance: Literature Review and Future Research Agenda Lestari, Ni Luh Putu Ratna Wahyu; Wiagustini, Ni Luh Putu; Wirakusuma, Made Gede; Sisdyani, Eka Ardhani
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 3 (2025): February 2025
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i3.377

Abstract

This review synthesizes previous literature with the aim of describing and analyzing the state-of-art for evaluating green innovation and green accounting, primarily focusing on financial performance. In addition, it aims to identify institutions and journals that lead publications, theories used, and countries that have researched the most on the influence of green innovation and green accounting on financial performance. Through a systematic literature review (SLR), a search on publish or perish resulted in the receipt of 30 peer-reviewed papers published up to March 2023. Although there was no time limit, the oldest paper was published in 2003, indicating that research on the impact of green innovation and green accounting Financial performance is a topic that is still of great interest today. China, America, as well as the UK and Germany are the countries that publish the most on this theme. In addition, this paper outlines various research gaps on this topic, especially from a methodological point of view. This work has important meaning for industry in formulating policies and strategies to encourage the use of green innovation and green accounting in improving its financial performance. Based on the results, a research agenda for the future has been established.
Optimizing Community and SME’s Potential in Sangketan Village, Tabanan, Bali: A Tax Compliance Perspective ANDRIATI, Ni Putu Iin; PRABANINGRUM, Putu Ary Sandria; SUDIRGA, I Gusti Ayu Desni Saraswati; NOVIARI, Naniek; JATI, I Ketut; SISDYANI, Eka Ardhani; KRESNANDRA, Anak Agung Ngurah Agung
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 2 No. 3 (2023): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Oktober – Januari 2024)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v2i3.898

Abstract

Sangketan Village, located in Penebel District, Tabanan Regency, Bali, has excellent potential to improve and explore. The geographical situation of the village, which has an area of 12.70 km2 with a population of 3,515 people divided into 1,257 Family Cards and the livelihood of the majority of the population as coffee farmers encourages optimization of the management of coffee and other products so that they are better known and recognized in the broader range such as product export. Therefore, as a form of community service, the Diploma III Taxation Study Program, Diploma III Accounting Study Program, and Accounting Study Program, Faculty of Economics and Business, Udayana University provides outreach related to tax compliance for SME players to increase their productivity in terms of product use by foreign investment operating in Indonesia, such as hotels and villas. The socialization method begins with looking for phenomena faced by SMEs in Bali, which is then continued with field studies so that the right topic can be socialized. The results achieved from this service are increasing public awareness regarding compliance in carrying out tax obligations and increasing productivity and recognition of local products from Sangketan Village in a broader range.
Impact of Personality Traits on Green Budgeting: The Mediation Role of Environmental Concern and Locus of Control Sisdyani, Eka Ardhani; Ratnadi, Ni Made Dwi; Sudana, I Putu; Manuati Dewi, I Gusti Ayu; Kedisan, A.A Vidyaswari
Journal of Economics, Business, and Accountancy Ventura Vol. 26 No. 2 (2023): August - November 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v26i2.2909

Abstract

This study examines the influence of environmental concern and locus of control on the relationship between personality traits and the intention to implement green budgeting. Data was gathered through questionnaires distributed to 269 managers of regional organizations in Bali Province. The analysis utilized the partial least squares method. The findings indicate a positive impact of personality traits on the intention to implement green budgeting. This relationship is fully mediated by environmental concern, openness to experience, extraversion, and neuroticism. Additionally, the personality trait of conscientiousness is partially mediated by environmental concern. Furthermore, locus of control partially mediates the influence of personality trait agreeableness on the intention to implement green budgeting. In light of these results, increasing environmental awareness, especially with regard to individual factors like agreeableness (interpersonal harmony) and locus of control from the budget holders, can enhance the intention to implement green budgeting. This can be achieved through education and self-development programs. The implications for budgeting policies are to provide recommendations for strategy and program planning that contribute to the enhancement of environmental quality.
ECO-BASED REASONED ACTION MODEL: THE ROLE OF MANAGEMENT CONTROL SYSTEM Sisdyani, Eka Ardhani
Indonesian Journal of Accounting and Governance Vol. 4 No. 2 (2020): DECEMBER
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/5y72jw61

Abstract

This paper aims to enrich Fishbein and Azjen’s Theory of Reasoned Action in predicting theemergence of green behavior by adding institutional-based control system to maintain greenintention’s stability. Intention’s stability is a crucial construct in realizing green behavior, though, itis affected by several instances such as: resources availability, individual capabilities, newinformation, and cooperation and commitment of individuals. For that reason, it is plausible to arguethat the existence of institutional-based control directing green behavior, such as eco-basedmanagement control systems, namely levers of eco-control, can maintain and augment one’s intentionto pursue green behavior. Thus, the paper contributes in enriching the knowledge of the emergenceand persistence of green behavior in organizations.
Co-Authors Anak Agung Ngurah Agung Kresnandra ANDRIATI, Ni Putu Iin Dwimayanti, Ni Made Desy I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Manuati Dewi I Ketut Jati I PUTU SUDANA Kedisan, A.A Vidyaswari Made Gede Wirakusuma NANIEK NOVIARI Ni Luh Putu Ratna Wahyu Lestari Ni Luh Putu Wiagustini Ni Made Dwi Ratnadi PRABANINGRUM, Putu Ary Sandria Sudirga, I Gusti Ayu Desni Saraswati Sukartha, Putu Dyan Yaniartha