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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 Journal of Islamic Monetary Economics and Finance 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 Economics and Business Journal Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Center of Economic Students Journal (CSEJ) 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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A Sustainability Reporting Framework For Villages Based on The Global Reporting Initiative (GRI): A Case Study of Tulungrejo Village Rafi, Fariz Yusuf; Sukoharsono, Eko Ganis
Economics and Business Journal (ECBIS) Vol. 4 No. 3 (2026): March
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i3.326

Abstract

This study aims to develop and implement a sustainability reporting framework for Tulungrejo Village based on the Global Reporting Initiative (GRI) standards. Unlike evaluative studies, this research focuses on designing a village sustainability report that had not previously been available. The research process involved identifying sustainability issues, engaging stakeholders, and conducting a materiality analysis in accordance with GRI 3 to determine relevant topics. The selected material topics were then mapped into GRI 200 (economic), 300 (environmental), and 400 (social) standards, and compiled using the “with reference” approach. The findings indicate that village sustainability reporting can be implemented adaptively by selecting indicators that align with the village’s characteristics and capacity. This study proposes a GRI-based sustainability reporting framework that can serve as a practical guideline for village governments to enhance transparency and accountability in resource management.
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 Indstry 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

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.
Analyses Of Sustainability Performance And Financial Performance (A Comparative Study Pt Astra Agro Lestari Tbk And Pt Dharma Satya Nusantara Tbk In The 2021-2023 Period) Eleonora, Luisa; Sukoharsono, Eko Ganis
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 3 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.3.515

Abstract

This study aims to analyze and compare the sustainability performance and financial performance of PT Astra Agro Lestari Tbk. and PT Dharma Satya Nusantara Tbk through qualitative descriptive analysis and content analysis. The data was harvested via document studies on the sustainability reports and annual reports of both companies in the 2021-2023 period. This study finds that PT Astra Agro Lestari Tbk. and PT Dharma Satya Nusantara Tbk. Limitedly applied and disclosed GRI standards in 2021 and partially applied the standards in 2022 and 2023. Further, both companies had suboptimal financial performance during the research period, as seen from the declining trends of their liquidity and activity ratios. Their market ratios also tended to be overvalued, and their profitability ratios indicated earnings margin decline. However, both companies recorded satisfactory solvency ratios as they had succeeded in reducing their liabilities.
Co-Authors *, Supomo . Sutrisno A. Razak Abdul Ghofar Abdullah Naheb, Omran Abdulrahim, Mohamed Omar 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 Andriani Andriani anggraeni, Artanti dwi Any Setyarini, Any 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 Kharisma, Yuphie Khusniyah Tri Ambarukmi Kliwon Hidayat Koderi 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. 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 Rafi, Fariz Yusuf 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 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