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All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis E-Dimas: Jurnal Pengabdian kepada Masyarakat Dinamisia: Jurnal Pengabdian Kepada Masyarakat WICAKSANA: Jurnal Lingkungan dan Pembangunan PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat Jurnal Ilmiah Manajemen dan Bisnis Jurnal Sosial Humaniora Sigli Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi International Journal of Environmental, Sustainability, and Social Science Journal of Tourism Economics and Policy Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Journal of Governance, Taxation, and Auditing International Journal of Entrepreneurship and Business Management Jurnal Pengabdian Masyarakat Bangsa Jurnal Riset Akuntansi Warmadewa
Kadek Goldina Puteri Dewi
Universitas Warmadewa
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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The Pengaruh Pengungkapan Environmental, Social, Governance terhadap Kinerja Keuangan Damaryanti, Ni Kadek; Putra, Gede Sanjaya Adi; Dewi, Kadek Goldina Puteri
Jurnal Akuntansi & Keuangan Unja Vol 11 No 02 (2026): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v11i02.53552

Abstract

This study aims to determine the effect of environmental, social, and governance disclosure on financial performance. The objects of this study are companies in the basic materials and energy sectors listed on the Indonesia Stock Exchange in 2024. Using purposive sampling, 64 data observations were obtained. The data used is secondary data obtained from sustainability reports and financial reports. Environmental, social, and governance disclosure uses GRI 2021 standard data, while financial performance is proxied by return on assets (ROA). Data analysis techniques use multiple linear regression analysis, using SPSS 25 software. Liquidity, measured using the current ratio (CR), was used as a control variable to control for the influence of internal company factors related to the ability to meet short-term obligations. The results showed that environmental disclosure had no significant effect on financial performance. Social disclosure had no significant effect on financial performance. Governance disclosure had a significant negative effect on financial performance.
Pengaruh Green Accounting, Kinerja Lingkungan, dan Carbon Emission Disclosure terhadap Nilai Perusahaan Anak Agung Sagung Istri Rima Ulandewi; I Gusti Ayu Intan Saputra Rini; Kadek Goldina Puteri Dewi
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 25 No. 1 (2026)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.25.1.2026.8-19

Abstract

This investigation seeks to scrutinize the influence exerted by green accounting, environmental performance, alongside carbon emission disclosure upon corporate valuation across firms operating within the basic material segment listed on the Indonesia Stock Exchange (IDX) throughout the timeframe spanning 2022 until 2024. A quantitative inquiry framework was utilized through scrutiny of secondary information extracted from corporate annual reports together with sustainability reports. The entire population of basic material enterprises registered on IDX served as the basis, while a sample comprising 40 entities yielding 120 observation points emerged via purposive sampling methodology rooted in pre-established benchmarks. Analytical procedures employed panel data regression utilizing the fixed effect model paradigm executed through EViews 12 software. Empirical outcomes demonstrate that green accounting fails to deliver meaningful influence upon corporate worth, suggesting capital providers have yet to factor environmental-based accounting routines into their assessment frameworks. Environmental performance exhibits an inverse association with firm valuation, mirroring how marketplaces potentially react unfavorably toward ecological enhancements due to supplementary outlays shouldered by corporations. Furthermore, carbon emission disclosure registers no notable consequence upon firm worth. Such conclusions imply that ecological dimensions remain peripheral within investor priorities throughout the basic material industry, where attention persists predominantly upon fiscal indicators alongside global commodity pricing variability. Outputs from this examination are projected to function as reference frameworks aiding stakeholders—comprising firms, regulators, scholars, plus the broader public—in evaluating sustainability initiatives along with their nexus to corporate worth, particularly across industries characterized by pronounced ecological repercussions.
The Effect of Green Accounting, CSR Disclosure, and Profitability on Firm Value in the Consumer Non-Cyclicals Sector Listed on the Indonesia Stock Exchange 2022-2024 Ni Komang Trisna Ariyanti; Kadek Goldina Puteri Dewi; Gede Sanjaya Adi Putra
Journal of Governance, Taxation and Auditing Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Non-cyclical consumer companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024 will be examined for their impact on firm value, including Green Accounting, CSR Disclosure, and Profitability. Annual reports and sustainability reports from companies listed on the IDX or with official websites were used as secondary data in this research. Fifteen companies were selected as research objects after a purposive selection procedure was used to select the sample. The analytical approach used was panel data regression in EViews with additional t-tests, F-tests, and coefficient of determination (R³) analysis. Firm value was found to be simultaneously influenced by Green Accounting, CSRD, and Profitability. CSRD significantly affected firm value, while Green Accounting and Profitability only partially affected. This suggests that in the post-pandemic era, CSRD disclosure is more important to the market than environmental costs and profitability in determining firm value.
The Effect of Transparency and Accountability on Financial Management in Dauh Puri Klod Village, West Denpasar District Kadek Dwi Septiantara; Ni Made Vita Indriyani; Kadek Goldina Puteri Dewi
Journal of Governance, Taxation and Auditing Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i4.1955

Abstract

Indonesia's regional autonomy policy has brought fundamental changes in governance, particularly in the area of ​​village-level public financial management. However, there is a gap between the normative objectives of the policy and the actual practice of village financial management in the field, particularly in terms of implementing village fund policies. Understanding the impact of accountability and transparency on financial management is the main driver of this research. This research was conducted in Dauh Puri Klod Village, West Denpasar Regency. The study involved 100 residents of Dauh Puri Klod Village. Multiple linear regression was used. The results showed that accountability and transparency improve financial resource management. The researcher can recommend: Dauh Puri Klod Village, West Denpasar Regency is expected to make announcements, establish clear SOPs for report preparation, optimally utilize village financial applications, conduct regular monitoring and impose sanctions for late submissions, conduct periodic and gradual evaluations of village financial management to ensure proper implementation, consistently prepare budgets, and use village funds according to plan.
Improving Fishermen's Productivity and Sustainability Through Digitalization of Accounting, Marketing, and Utilization of Fisheries Science in the Segara Ayu Kedonganan Fishermen Group Kadek Goldina Puteri DEWI; Ni Made WAHYUNI; Gede Agus Surya PRATAMA
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 4 No. 3 (2025): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Oktober – Januari 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v4i3.1653

Abstract

This community empowerment program aimed to enhance the productivity and sustainability of the Segara Ayu Kedonganan Fishermen Group by integrating digital accounting systems, digital marketing strategies, and fisheries science applications. The program addressed key challenges in financial management, marketing, and sustainable fisheries practices. The program adopted a participatory and educational approach to ensure that members of the Segara Ayu Kedonganan Fishermen Group were not merely passive recipients of assistance but were actively engaged in every stage of the process. Through a five-stage participatory approach—preparation, socialization, integrated training, field implementation, and evaluation—fishermen adopted digital financial recording, expanded online marketing channels, and improved post-harvest processing techniques. The outcomes included increased financial literacy, market access, product diversification, and environmental sustainability practices. The program also fostered collaboration between academia and local communities, contributing to the Sustainable Development Goals (SDGs) related to economic growth, responsible consumption, and life below water. The implementation of the program has proven to be highly effective in enhancing the business capacity and operational efficiency of the Segara Ayu Kedonganan Fishermen Group.
The Impact of Sustainability Reports, Sustainability Accounting, and Environmental Innovation on the Achievement of the Sustainable Development Goals (SDGs): Empirical Evidence on Consumer Goods Companies in the Food and Beverage Sub-Sector in Indonesia Kadek Goldina Puteri Dewi; Ni Putu Riski Martini; Ni Made Devi Ratnasari
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1791

Abstract

This study aims to examine the effect of sustainability reporting, sustainability accounting, and environmental innovation on the achievement of Sustainable Development Goals (SDGs) at the corporate level. The research focuses on consumer goods companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the period 2020–2022. Using a quantitative approach, this study employs secondary data obtained from annual reports and sustainability reports. The sample is selected through purposive sampling, resulting in panel data observations analyzed using panel data regression. The dependent variable is SDGs achievement, measured through an SDGs disclosure index based on Global Reporting Initiative (GRI) indicators with an emphasis on environmental and waste management aspects. The independent variables include sustainability reporting quality, sustainability accounting practices measured through environmental cost and waste management investment disclosures, and environmental innovation proxied by disclosures of environmentally friendly products and processes. The results of the fixed effect model indicate that sustainability reporting, sustainability accounting, and environmental innovation have a positive and significant effect on corporate SDGs achievement. Sustainability accounting demonstrates the strongest influence, highlighting the importance of internal measurement and recognition of environmental costs in supporting sustainable development. These findings suggest that achieving SDGs in the food and beverage industry requires an integrated sustainability approach that combines transparent reporting, robust sustainability accounting systems, and continuous environmental innovation.
Co-Authors Anak Agung Istri Krisna Gangga Dewi Anak Agung Sagung Istri Rima Ulandewi Anastacia Patricia Novlina Nurak Anggiriawan, Putu Budi Ariyanti, Ni Komang Trisna Artha Aryasa, I Putu Gde Chandra Ayu Agustini, Ni Komang Damaryanti, Ni Kadek Datrini, Luh Kade Dewi, Anak Agung Istri Pradnyarani Dian Pramana Gede Agus Surya Pratama Gede Sanjaya Adi Putra I Wayan Gde Yogiswara Darma Putra I Wayan Gede Suacana I Wayan Wesna Astara Indriyani, Ni Made Vita Intan Saputra Rini, I Gusti Ayu Jayawarsa, A.A. Ketut Kadek Dwi Septiantara KURNIAWAN, Komang Adi Made Mas Surya Wiguna MARTINI, NI PUTU RISKI Ni Komang Trisna Ariyanti Ni Luh Putu Mita Miati, Ni Luh Putu Mita Ni Luh Wayan Ari Adnyani Ni Made Devi Ratnasari Ni Made Wahyuni Ni Putu Erika Susanti Nyoman Ratih Prabandari Pande Putu Dwi Novigga Artha Putu Ayu Desy Trisnadewi Darmawan Putu Ngurah Suyatna Yasa RATNASARI, Ni Made Devi RR. Ella Evrita Hestiandari Setin, Made Setini, Made Wahyuni, Ni Wahyuni Made