Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
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This Author published in this journals
All Journal International Journal of Social Science West Science Accounting and Finance
Sri Rahayu
Jambi University
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Medicine & Pharmacology Public Health Social Sciences Other

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THE EFFECT OF FINANCIAL AND NON-FINANCIAL PERFORMANCE ON REGIONAL COMPETITIVENESS OF BUNGO DISTRICT WITH CAPITAL EXPENDITURE AND BUDGET GOVERNANCE AS INTERVENING Herawati; Syamsurijal Tan; Sri Rahayu; Syahmardi Yacob
International Journal of Social Science Vol. 1 No. 4: December 2021
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v1i4.713

Abstract

This study aims to determine the effect of financial and non-financial performance, capital expenditure, budget management on regional competitiveness. Second, this study also determines the impact of financial and non-financial performance on regional competitiveness through capital expenditures and budget management in the Bungo Regency. Primary data were collected through direct interviews with respondents with predetermined criteria and processed using Structural Equation Model analysis with PLS. The results study found only financial and non-financial performance and budget management had a significant effect on regional competitiveness, while capital expenditure had no effect. This study also found that financial and non-financial performance affects regional competitiveness through budget management, but it had no effect if capital expenditures were intervening.
Systematic Literature Review: Pengaruh Green Accounting dan Good Corporate Governance terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Mediasi Suci Mulyani; Sri Rahayu; Wirmie Eka Putra
West Science Accounting and Finance Vol. 4 No. 01 (2026): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v4i01.2401

Abstract

This study aims to conduct a Systematic Literature Review (SLR) to analyze the influence  of Green Accounting on company value and profitability, the influence of Good Corporate Governance (GCG) on these two variables, and the role of profitability as a mediator in the relationship. The SLR method was used to synthesize 20 relevant articles published between 2019 to 2025 with a focus on the theory of Legitimacy, Stakeholder, and Signaling. The results show that Green Accounting generally has a positive effect on company value through increased environmental transparency, although inconsistencies arise in the mining sector. GCGs consistently increase the value of companies through strong oversight mechanisms, but their effectiveness is reduced in companies with concentrated ownership. These variables also have a positive impact on profitability, with Green Accounting improving long-term operational efficiency and GCG reducing conflicts of interest, although upfront costs may weigh on performance temporarily. Profitability acts as a partial mediator, giving investors a positive signal and increasing valuations. Green Accounting and GCG practices contribute significantly to corporate sustainability, especially in Indonesia, but require stricter regulatory support. Research gaps include methodological variations and a lack of focus on specific sectors, so further research is needed for better generalizations. 
Co-Authors Herawati Herawati Suci Mulyani Syahmardi Yacob Syamsurijal Tan Wirmie Eka Putra