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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Jurnal Pendidikan Akuntansi Indonesia JDM (Jurnal Dinamika Manajemen) Jurnal Dinamika Akuntansi Akuisisi : Jurnal Akuntansi Accounting Analysis Journal Economic Education Analysis Journal Jurnal Akuntansi dan Pajak Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ilmiah ASET Jurnal Pengabdian Kepada Masyarakat Bersinergi Inovatif
Nanik Sri Utaminingsih
Jurusan Akuntansi, Fakultas Ekonomi, Universitas Negeri Semarang, Indonesia Gedung C6, Kampus Sekaran, Gunungpati, Semarang, Jawa Tengah, Indonesia 50229
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences Other

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Journal : Economic Education Analysis Journal

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Environmental Cost Allocation Model: Sustainability Local City in Indonesia Utaminingsih, Nanik Sri; Pramono, Maylia; Prastiwi, Andri; Hernawati, Retno Indah; Helmina, Monica Rahardian Ary
Economic Education Analysis Journal Vol 1 No 1 (2023): Economic Education Analysis Journal [Special Issue]
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v1i1.77140

Abstract

This study aims to test a model for determining environmental cost allocation in local governments in Indonesia. Factors that are expected to contribute to this cost allocation determination model include gross regional domestic product, investment, population and local revenue. The population in the study were districts in Central Java province totalling 35 districts. The data analysis used in this study is a mediation regression model. This study uses quantitative data, where the data used in the study are obtained from the financial statements of each district in Central Java Province and the regional revenue and expenditure budgets of each district in Central Java Province. The results of this study prove that there is an influence of gross domestic product, population and local revenue on the determination of total environmental costs. However, investments made by local governments have no effect on the allocation of environmental costs that have been determined.
The Determinant of Sustainability Report Disclosure Sari, Maylia Pramono; Sakinah, Nafiatus; Utaminingsih, Nanik Sri; Raharja, Surya
Economic Education Analysis Journal Vol 1 No 1 (2023): Economic Education Analysis Journal [Special Issue]
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v1i1.77141

Abstract

The aim of this study was to evaluate and confirm the influence of the determinant of Sustainability Report Disclosure with the audit committee meeting acting as a moderating variable. LQ45 firms that were listed on the Indonesia Stock Exchange (IDX) between 2017 and 2020 made up the study's sample (42 companies). Purposive sampling was the method of sampling that was employed in this investigation which included 113 analytical units to acquire data for this study. These methods included obtaining annual reports and sustainability reports for the LQ45 company from the IDX official website. This study's data analysis method included both moderating regression analysis (MRA) and panel data regression analysis with the chosen model being the Fixed Effect Model (FEM). The analysis of this study's data shows that leverage has a negative impact on the disclosure of sustainability reports, company size has no impact, and profitability has a positive impact on the disclosure of sustainability reports. The audit committee meeting can moderate (weaken) the relationship between profitability and sustainability report disclosure, but can it moderate the relationship between leverage and firm size on sustainability report disclosure.
Environmental Accounting System Model in the Era Artificial Intelligence and Blockchain Technology: A Bibliometric Analysis Jannah, Richatul; Sari, Maylia Pramono; Utaminingsih, Nanik Sri; Halimah, W. N.; Pradana, P. T.; Rahmawati, D. A.
Economic Education Analysis Journal Vol 1 No 1 (2023): Economic Education Analysis Journal [Special Issue]
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v1i1.78527

Abstract

Environmental accounting in the era artificial intelligence and blockchain technology is also being considered as a new direction. Artificial intelligence and blockchain technology have revolutionized how organizations carry out transactions and store information. This research aims to describe publication activity evolution, broaden the knowledge, identify the most representative authors and journals, and offer insight into potential new directions, especially regarding environmental accounting system model in the era artificial intelligence and blockchain technology. This research follows a process of systematic literature review. The publications used in this study are from 2009 to 2023. The data used in this study came from 77 sources in the form of 27 articles, 7 book chapters, 24 conference papers, 5 conference reviews, 13 editorials, and 1 short survey from 2018 to 2023. Network visualization result shows research related to the influence of these technologies has not been done much and works analyzing these influences are scarce especially about environmental accounting model recently. The findings of this study serve as a reference and provide direction for future researchers and provide mapping related to environmental accounting system model in the era artificial intelligence and blockchain technology. More research on the influence of these technologies are needed.
Co-Authors - FACHRURROZIE Agung Yulianto Andri Prastiwi Anggareta, Dhela Septian Ardina, Ayu Martaning Yogi Arif Angga Ardyanto, Arif Angga D. A. Rahmawati Faridatun Hasanah, Faridatun Gatot Putra Dewa, Gatot Putra Halimah, W. N. Hayuning Tyas Henny Murtini Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Istanti, Fredianaika Maylia Pramono Sari Meina Wulansari Yusniar Mohammad Faid Akhsan, Mohammad Faid Monica Rahardian Ary Helmina Nafiatus Sakinah, Nafiatus Novika Rosari Pradana, P. T. Pramono, Maylia Retno Indah Hernawati Retnoningrum Hidayah Richatul Jannah Risanda Alirastra Budiantoro Rizki Aulia Rachman, Rizki Aulia Rizkyana, Fitrarena Widhi Saputra, Alan Dharma Surya Raharja Susmita Ardiyani, Susmita Ulya, Laila Llistiana