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All Journal Jurnal Reviu Akuntansi dan Keuangan Krisna: Kumpulan Riset Akuntansi The Indonesian Accounting Review Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma Wacana, Jurnal Sosial dan Humaniora TEMA (Jurnal Tera Ilmu Akuntansi) Indonesian Green Technology Journal Jurnal Pembangunan dan Alam Lestari PROFIT : Jurnal Administrasi Bisnis The International Journal of Accounting and Business Society Journal of Accounting and Investment JABE (Journal of Accounting and Business Education) Accounting Analysis Journal Asia-Pacific Management and Business Application Jurnal Ekonomi dan Bisnis Syntax Literate: Jurnal Ilmiah Indonesia EBSJ Assets: Jurnal Akuntansi dan Pendidikan JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Journal of Public Administration Studies Eksis: Jurnal Riset Ekonomi dan Bisnis Jurnal Akademi Akuntansi (JAA) The Indonesian Journal of Accounting Research International Journal of Environmental, Sustainability, and Social Science Borobudur Akuntansi Bisnis & Manajemen (ABM) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Journal of Applied Business, Taxation and Economics Reseach Jurnal Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Indonesia Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Basic and Applied Accounting Research Journal Neraca Manajemen, Akuntansi, dan Ekonomi Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) Asian Journal of Management, Entrepreneurship and Social Science Jurnal Akuntansi Kontemporer
Eko Ganis Sukoharsono
Faculty Of Economics And Business Brawijaya University
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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Analysis of Corporate Social Responsibility at PT. Plantation X Based on the Perspective of "CSR Hierarchical Pyramid” Fu'adah, Silvissifa'il; Sukoharsono, Eko Ganis
Basic and Applied Accounting Research Journal Vol 4 No 2 (2024): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.04.02.03

Abstract

This study aims to analyze the implementation of CSR at PT Perkebunan Nusantara X (PTPN X) based on the CSR Hierarchical Pyramid perspective. This research is a qualitative library research with a case study approach. The data in this study are secondary data in the form of annual reports and sustainability reports of PTPN X for the 2020-2022 period collected through documentation. The results of this study indicate that (1) The results of the study indicate that almost all of PTPN X's CSR practices are in accordance with the CSR Hierarchical Pyramid which includes legal, economic, social philanthropy, environmental, and spiritual responsibilities. (2) PTPN X has fulfilled economic, environmental, and spiritual responsibilities (3) In legal responsibility, PTPN X has not disclosed the company's efforts to integrate with the customary laws of the community (4) In fulfilling social philanthropy responsibilities, gender equality indicators cannot be implemented optimally due to the inequality of employee gender ratios. Indicators of improving education and health quality have not been implemented consistently. (5) PTPN X has carried out spiritual responsibilities, this is reflected in policies and various activities based on policy values as God commands. (5) The results also prove that the concept of CSR Hierarchical Pyramid can be used as a model for implementing corporate CSR.
Constructing a Framework of PKTL Decision Support System Design Sukoharsono, Eko Ganis
The International Journal of Accounting and Business Society Vol. 33 No. 2 (2025): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2025.33.2.934

Abstract

Purpose — This study aims to analyze the development of young farmers in UB Forest as woodcraft souvenir producers by implementing a sustainable accounting model based on the pentuple bottom line. The study investigates the social, environmental, economic, technological, and spiritual dimensions influencing community empowerment and craft production. Design/methodology/approach — Using a participatory method involving the community and youth around UB Forest, data were collected through observations, training activities, and stakeholder engagement. The model applies the pentuple bottom line framework covering people (social), planet (environment), profit (economic), pheno-technology (technology), and prophet (spiritual) aspects. Findings — The study finds significant improvements in skills and awareness among the community and youth, sustainable use of natural resources, and increased income through woodcraft sales. Technological applications are in early stages with plans for modernization, while spiritual education supports the community’s resilience and values. The holistic approach fosters sustainable development compatible with environmental conservation and community welfare. Practical implications — This integrated accounting model empowers local communities by enhancing socio-economic welfare, preserving biodiversity, and promoting spiritual growth. The model provides a replicable framework for sustainable community development in natural resource-based industries, emphasizing the importance of multidimensional sustainability. Originality/value — This case presents a comprehensive application of the pentuple bottom line in community service, illustrating sustainability accounting beyond traditional financial metrics. It contributes novel insights into sustainable rural development linking spirituality with economic and environmental aspects in an emerging economy context.
Development Of a Sustainability Accounting Model Based on a Pentuple Bottom Line for UB Forest Wooden Crafts Production Sukoharsono, Eko Ganis
TEMA Vol. 26 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.26.1.10

Abstract

This study aims to develop young farmers at UB Forest as souvenir wood craftsmen using a sustainable accounting model based on the triple bottom line. This study was conducted using a participatory method involving the community and youth around UB Forest. Community participation in the community service that has been implemented is quite high, indicated by the community's enthusiasm in carrying out a series of programmed activities. The results of this study are that the people (social) aspect focuses on improving the skills and insights of the community and youth around UB Forest regarding wood crafts and their potential for development. The planet (environmental) aspect focuses on utilizing UB Forest's natural resources without damaging the environment and biodiversity in UB Forest and practicing environmental sustainability. The profit (economic) aspect focuses on increasing income and creating alternative incomes for the community and youth in the UB Forest area. Increased income is obtained from the sale of wood crafts in the form of souvenirs and other products. The phenol technology aspect focuses on the introduction of new and modern technologies that can be used in the production process. Currently, modern technology cannot be used because the wood craft business is still in the development stage, so a technological needs analysis is needed first. Furthermore, the prophetic (spiritual) aspect focuses on enhancing the spirituality of the community and youth in the UB Forest area. This spiritual enhancement is implemented through religious education in the form of spiritual studies involving religious leaders.
Constructıng a Sustaınabılıty Busıness Model of a Fertılızer Industry Based on Pentaple Bottom Lıne: an Imagınary Research Dıalogue Sukoharsono, Eko Ganis
APMBA (Asia Pacific Management and Business Application) Vol. 9 No. 3 (2021)
Publisher : Department of Management, Faculty of Economics and Business, Brawijaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.apmba.2021.009.03.6

Abstract

Sustainability as a business model is a strategic tools to obtain company long term goals. This study is a postmodern imaginary research dialogue. The dialogue is between two people: Sustainable Accountant, and Senior Businessman. This research dialogue is based on the uses content analysis to analyze the practice of building strategic management sustainability through sustainability reports in a main fertilizer company in Indonesia. Next, the result of content analysis is compared to the Pentaple Bottom Line values: Planet, People, Profit, Phenotechnology and Prophet, in form of imaginary research dialogue too. This study found that the fertilizer company as the object of this study has implemented well the Pentaple Bottom Line values from the strategical step to the implementation step, and finally, it is reflected in the sustainability report.
RESEARCH STUDIES IN DIGITAL ACCOUNTING: AN ANALYSIS FROM INCEPTION Indrayani; Eko Ganis Sukoharsono; Wuryan Andayani; Ali Djamhuri
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 4 No. 4 (2024): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v4i4.2477

Abstract

The long-term effects of accounting studies are related to digital accounting. Bibliographic evaluations haven't given much thought to how the literature on digital accounting has developed, nevertheless. A comprehensive summary of the evolution and advancement of the literature on digital accounting, based on the whole citation network, is given by several research reviews. The study investigates three areas: created and shared in research on digital accounting, subjects related to digital accounting covered in research on digital accounting, and qualities of digital accounting do writers in digital accounting research from different nations possess. 84 publications that were published between 2005 and 2023 and found in the Scopus database served as the basis for this bibliometric analysis. These results show that the first publications on digital accounting were books that were indexed by Scopus. These books covered fundamental subjects like accounting software, XBRL (eXtensible Business Reporting Language), and EDI, and they laid the groundwork for the field's subsequent development and dissemination. Despite this, the majority of publications on digital accounting concentrate on the same areas, such as business, management, accounting, computer science and economics, economics, and finance. The most popular subjects are blockchain, information technology, digital economy, accounting systems, accounting information, learning systems, e-learning, and digital technologies.
Akuntabilitas Humanis Ekosentrisme: Konstruksi Holistik Menuju Keberlanjutan Di Indonesia I Gusti Ayu Agung Omika Dewi; Eko Ganis Sukoharsono; Lilik Purwanti; Aji Dedi Mulawarman
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 1 (2024): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.16.1.2024.119-131

Abstract

Makalah ini bertujuan mengkontruksi teori akuntabilitas dalam bingkai paradigma bahasa Habermas dipadukan dengan konsep Ekosentrisme. Konstruksi dilakukan karena paradigma bahasa Habermas dengan teori Communicative Action-nya bukan merupakan teori yang sepenuhnya tepat untuk menganalisis akuntabilitas jika dikaitkan dengan keberlanjutan. Akuntabilitas yang dianalisis dalam bingkai paradigma bahasa Habermas belumlah sepenuhnya holistik karena belum terdapat dimensi spiritual dan masih bersifat antroposentris yang memandang manusia sebagai pusat dari semua nilai dan menganggap alam sebagai alat untuk menciptakan nilai bagi manusia sehingga masih bisa memunculkan tindakan penindasan semena-mena terhadap alam. Sementara itu, Ekosentrisme dengan filsafat Deep Ecology-nya menjadikan manusia sebagai satu kesatuan dengan lingkungan alam yang membentuk suatu jaringan jaringan kehidupan (the web of life). Hasil konstruksi menemukan suatu formulasi teori baru yaitu teori Akuntabilitas Holistik yang dipandang dapat menganalisis akuntabilitas secara menyeluruh serta menghasilkan suatu model Akuntabilitas Humanis-Ekosentrisme sebagai upaya menuju keberlanjutan di Indonesia.
Constructing a Pentahelix Model for IAD Implementation in Social Forestry-Based Sustainable Development in Lumajang Regency Wulan Andari, Retno; Khusaini, Moh.; Hakim, Luchman; Sukoharsono, Eko Ganis
Indonesian Green Technology Journal Vol. 15 No. 1 (2026): Indonesian Green Technology Journal
Publisher : Graduate School, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.igtj.2026.015.01.02

Abstract

Sustainable development based on natural resources requires collaborative governance capable of harmonizing social, economic, and environmental dimensions, particularly in the implementation of social forestry, which continues to face institutional and actor coordination challenges. This study aims to construct a pentahelix model for the implementation of Integrated Area Development (IAD) based on social forestry to support sustainable development in Lumajang Regency. The research employed a qualitative approach with a case study design conducted in the social forestry IAD development areas of Senduro and Pasrujambe Districts. Data were collected through in-depth interviews, field observations, and document analysis involving key stakeholders, including government, academics, industry/UMKM, communities, and financial institutions/cooperatives, and were analyzed using descriptive qualitative methods. The findings indicate that local actors have a relatively strong understanding of the IAD concept, community participation is high, and positive impacts are observed across economic, social, and environmental aspects in line with the achievement of the Sustainable Development Goals. The discussion highlights that the community serves as the core actor, supported by synergistic roles of other actors, enabling the constructed Pentahelix–IAD Model to function as a contextual, collaborative, and sustainable operational framework at the regency level.
The Brimedika Model: Unveiling the Mediating Role of Service Quality Between Green Hospital Aspects and Stakeholder Satisfaction Januarso, Widodo; Andarini, Sri; Sukoharsono, Eko Ganis; Rachmansyah, Arief
Indonesian Green Technology Journal Vol. 15 No. 1 (2026): Indonesian Green Technology Journal
Publisher : Graduate School, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.igtj.2026.015.01.03

Abstract

The rapid growth of Indonesia’s healthcare sector, reflected in the increasing number of hospitals, has also contributed to environmental degradation. The Green Hospital concept is therefore essential to enhance environmental performance in healthcare facilities. However, low awareness of green practices, limited implementation of Green Hospital indicators, and insufficient stakeholder support remain major challenges. Also, the need for this study was due to the intellectual gap relating to the mediation role of service quality to enhance stakeholder satisfaction in a Green Hospital. This study analyzes a service-quality-based Green Hospital model at Brimedika Hospital, Malang, which has demonstrated a strong commitment to environmental initiatives. Using the Slovin formula, 633 respondents were selected from a population of 1,843 individuals. A quantitative approach was applied through questionnaire distribution, and data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results show that environmental, socio-cultural, and economic dimensions significantly influence service quality, which subsequently increases stakeholder satisfaction. Service quality acts as a strong mediator, while the economic aspect also has a direct effect on satisfaction. Strengthening socio-cultural aspects through improved service quality emerges as the most effective strategy for achieving a sustainable Green Hospital model. The study offers novelty by integrating three sustainability dimensions and demonstrating the central role of service quality in enhancing stakeholder satisfaction. The community benefits the most from the model, followed by patients and workers. Strengthened education, community engagement, and eco-friendly facilities are recommended for future development.
The Effect Of Profitability, Level Of Industry Type, Company Size, And Public Ownership On Sustainability Report Disclosure Of Companies Listed On Idx 2022 Brigitta Febriani; Sukoharsono, Eko Ganis
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 2 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.2.444

Abstract

This research aims to find out the factors that influence the disclosure of sustainability reports, specifically profitability, type of industry, company size, and public share ownership. This research is quantitative research using secondary data in the form of sustainability reports of companies listed on the Indonesia Stock Exchange (IDX) for the reporting year 2022, prepared in accordance with GRI Standards. Samples were taken using purposive sampling technique with a total sample of 97 samples. This research was analyzed using multiple linear regression analysis to determine the effect of the independent variable on the dependent variable. The results of this research are profitability, level of industry type, company size, and public ownership determine Sustainability Report disclosure. Companies with higher profitability, larger company size, and a larger portion of public share ownership will increase the disclosure of corporate sustainability information as a form of responsibility to stakeholders. Companies with high profile level of industrial type have the risk of causing environmental damage and affecting society results in increasing level of sustainability report disclosure to gain public legitimacy
The Impact of Sustainability Reporting on Financial Performance: A Study Case of Indonesian Industry Company Ramadhani, Fadhila Puput; Sukoharsono, Eko Ganis
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 4 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.4.495

Abstract

The purpose of this research is to analyze the impact of sustainability report disclosure on the financial performance of Indonesian industrial companies. This research presented here utilizes a sample of 91 GRI-Standard sustainability reports from 20 industrial companies registered with the NSCR (National Center for Sustainability Reporting) in the years 2019 to 2022. The data used in this study is secondary data, and the sample is drawn from a list of companies that frequently provide sustainability reports with the help of multiple regression analysis to the test hypothesis. The findings of this study show that only aggregate disclosure of sustainability reports, disclosure of the economic dimension, and disclosure of the social dimension impacted the financial performance of industrial companies this indicates that if the company incurs costs related to these aspects, it will improve its image among stakeholders and potential investors. Disclosure of the environmental dimension has no impact on the financial performance of industrial companies because the items produced by the company affect the company itself and are not felt immediately by all stakeholders, the existence or absence of items specified in the disclosure of environmental performance does not affect the rise and fall of financial performance.
Co-Authors *, Supomo A. Razak Abdul Ghofar Abdullah Naheb, Omran Abdulrahim, Mohamed Omar Abdulrival Hartoyo Adrid Ascarya Mugandhi Ajeng Kawitaning Negari Aji Dedi Mulawarman Aji Dedi Mulawarman Aji Kusuma M. Nur Alan Smith Purba Ali Djamhuri Alsawayeh, Ali Mohamed Amma Fazizah anggraeni, Artanti dwi Any Setyarini Arief Rachmansyah Arik Prasetya, Arik Armanu Thoyib Armanu Thoyib Arum Prastiwi Ary Yunita Anggraeni Assagaf, Nawira Amalia Ati Retna Sari Ati Retna Sari Aulia Fuad Rahman Avriyani Siregar, Cut Vifde Aziza, Wulan Qur’Anie Bagyo Yanuwiadi Bambang Hariadi Bambang Purnomosidhi Bambang Purnomosidhi Bangun, Wike Benita Minggus Igakartika Bima Pratama Subiantara Brigitta Febriani Cut Vifde Avriyani Siregar Darwis Said, Darwis Dewanggi, Astrid Dewi Liesnoor Setyowati Dewi, Kadek Goldina Putri Dien Ajeng Fauziah Diny Fariha Zakhir Disty Amelinda Wahyudi Djamhur Hamid Driana Leniwati Effendi, Soelchan Eldon Darmatatya Andrianus Eleonora, Luisa Endah Setyowati Endang Mardiaty Erwin Saraswati Fara Laynds Lamborghini Fatma Hartining Tyas Febriani, Brigitta Febriyanti, Kartika Fia Rahma Fibriyani Nur Khairin Fransiskus Randa Fu'adah, Silvissifa'il Galih Rachmandy, SE Gloria Patricia Rantetoding Gustin Tanggulungan Habib Muhammad Shahib Handojo, Shahab Rahmadianto Hari, Bambang Hariadi, Bambang - Haryati, Tati Hendrastuti, Ranindya Hosam Alden Riyadh A.Alazeez I Gusti Ayu Agung Omika Dewi I Gusti Ayu Agung Omika Dewi I Gusti Ayu Nyoman Budiasih Imam Subekti Indrayani Iwan Triyuwono Iza Azmi Alfinovita Januarso, Widodo Kartika Febriyanti Keandre, Kian Kertahadi Kertahadi Khusniyah Tri Ambarukmi Kliwon Hidayat Kusdi Rahardjo Lilik Purwanti lrfan lslamy Luchman Hakim M. Achsin M. Achsin M. Ali Fikri M. Satriyo Wicaksono Made Sudarma Magdalena Magdalena Maharani Wuryantoro MARIA BINTANG Maron, Wempi Meita Clara Wijaya Rosa Mintarti Rahayu Moch Sasmito Djati Moh. Khusaini Mohamad Khoiru Rusydi Mohamad Salah R. Ashour, Mohamad Salah R. Mohamed Omar Abdulrahim Muhammad Gilang Ilma Muhammad Rizky Febrianto Mundita Assandy, Agil Musadieq, Muhammad Al Nawira Amalia Assagaf Ni Made Dhian Rani Yulianti NINDYA PRISANTI KARTIKARINI NINDYA PRISANTI KARTIKARINI, NINDYA PRISANTI Nining Ika Wahyuni Norhalida Novrida Qudsi Lutfillah Nur Nafiastuti Ristianti Nurkholis Hamidi Oktavia R. Lestari Oktavian Pasoloran, Oktavian Prasetio, Januar Eko Prastiwi , Arum Priyanto ,SE Purnomo Purnomo Purnomosidi, Dwi Cicilia Lingwits Purwanti , Lilik Purweni Widhianingrum, Purweni Purweni Widhianningrum Puspita Arimbawani Iswanu Puspitasari, Soraya Anggun Ramadhan, Taufiq Ramadhani, Fadhila Puput Ranindya Hendrastuti Rantetoding, Gloria Patricia Rimi Gusliana Mais Rita Mutiarni Rita Yuliana Rizky Firmansyah Roekhudin, Roekhudin Rosidi Sahri Muhammad Saraswati , Erwin Saraswati , Wiwik Saraswati, Erwin - Satrio, Ragil Satya Awang Kurniawan Setyaningsih, Rayi Shwairef, Abdalla Meftah Siti Ragil Handayani Sity Utami Makalalag Sonia Machfiro Sri Andarini Suryan Widati Suryan Widati SUTRISNO Sutrisno Syah, Sultan - Syaiful Iqbal Trianda, Syahrial Ubud Salim Umar Nimran Unti Ludigdo Unti Ludigdo Utama, Yopi Yudha Vergiawan Septianto Dwi Saputra Wen-Hsi Lydia Hsu Wickramasinghe, Danture Wijayanti, Rosari Luhlike Wiwik Saraswati, Wiwik Wulan Andari, Retno Wuryan Andayani Yeney Widya Prihatiningtias Yeney Widya Prihatiningtyas Yenni Mangoting Yohanis Rura Yudis tira Yuli Puji Astuti Yusuf Akbar, Muhammad Rifky Zainurrafiqi Zainurrafiqi Zaki Bariduwan Zaki Baridwan