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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vokasi: Jurnal Riset Akuntansi Jurnal Akuntansi Profesi The International Journal of Accounting and Business Society Jurnal Ilmiah Akuntansi dan Bisnis Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Environmental, Sustainability, and Social Science Jurnal Ilmiah Akuntansi dan Bisnis Open Access DRIVERset
Dharmawan, Nyoman Ari Surya
Faculty Of Economics, Universitas Pendidikan Ganesha, Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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The Role of Environmental Accounting Education and Renewable Energy Adoption in Advancing Sustainable Business Practices Komang Adi Kurniawan Saputra; Ayu Aryista Dewi; Putu Ayu Sita Laksmi; Nyoman Ari Surya Dharmawan
Jurnal Ilmiah Akuntansi dan Bisnis Vol. 20 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2025.v20.i01.p02

Abstract

This study examines the impact of environmental accounting training and renewable energy utilization on green business management in the hotel industry in Bali, Indonesia, while also exploring the moderating effect of Narcissistic Personality Disorder (NPD) traits. A structured questionnaire was administered to a sample of 222 star-rated hotels, and the data were analyzed using moderated regression analysis. The results indicate that both environmental accounting training and the adoption of renewable energy significantly contribute to the effectiveness of green business management practices. However, contrary to initial expectations, NPD traits did not moderate the relationship between the independent variables and green business management. Instead, NPD appeared to weaken the positive influence of environmental accounting training on sustainable decision-making. These findings contribute to stakeholder theory by reinforcing the importance of integrating environmental accounting principles into business strategies, while also drawing attention to the psychological dimensions that may influence managerial effectiveness. The study highlights that while technical training in sustainability remains essential, individual behavioral characteristics—particularly those associated with narcissism—may hinder the successful implementation of green initiatives. Consequently, the findings underscore the need for a more holistic approach that integrates both environmental competence and psychological awareness to advance sustainable practices within the hospitality sector.
The Role of Environmental Accounting in Preserving Cultural Heritage: A Case Study in Tenganan Pegringsingan Village, Bali, Indonesia Komang Adi Kurniawan SAPUTRA; Nyoman Ari Surya DHARMAWAN
International Journal of Environmental, Sustainability, and Social Science Vol. 6 No. 1 (2025): International Journal of Environmental, Sustainability, and Social Science (Jan
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v6i1.1310

Abstract

This study explores the role of environmental accounting in preserving cultural heritage, focusing on Tenganan Pegringsingan Village, Bali, Indonesia. This village is known for its unique traditions and culture, which are threatened by modernization and the exploitation of natural resources. Environmental accounting, which integrates economic, social, and environmental aspects, is expected to make a significant contribution to resource management and local cultural preservation. The research method used is a qualitative approach with data collection through in-depth interviews, participant observation, and document analysis. The results of the study indicate that the application of environmental accounting not only increases public awareness of the importance of cultural preservation but also encourages active participation in sustainable natural resource management. In addition, environmental accounting plays a role in creating transparency and accountability in resource use, which in turn strengthens the cultural identity of the community. This study contributes to the understanding of how environmental accounting can be a strategic tool in efforts to preserve cultural heritage, as well as providing recommendations for policymakers to integrate environmental accounting practices in cultural and environmental management in tourist areas.
The Effect of Public Share Ownership, Capital Intensity, and Firm Age on Tax Aggressiveness with Firm Size as a Moderating Variable Dharmayasa, I Putu Agus; Diatmika, I Putu Gede; Dharmawan, Nyoman Ari Surya
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5249

Abstract

This study aims to analyze the effect of public share ownership, capital intensity, and firm age on tax aggressiveness, with firm size as a moderating variable. A quantitative research design was employed, using a population of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. The sample was selected using purposive sampling, resulting in 36 companies that met the criteria, with three years of observation yielding a total of 108 financial statement data points. Data were collected through documentation studies and analyzed using Moderated Regression Analysis (MRA) with panel data. The findings of this study indicate that public share ownership and firm size have a significant negative effect on tax aggressiveness, while capital intensity has a significant positive effect. Furthermore, firm size strengthens the negative influence of public share ownership and firm age on tax aggressiveness, while it weakens the positive influence of capital intensity on tax aggressiveness.
Co-Authors Atmaja , I Made Dwita Ayu Aryista Dewi Bambang Hariadi Dharmayasa, I Putu Agus Ernawati, Lani Gde Deny Larasdiputra I Gd Nandra Hary Wiguna, I Gd Nandra Hary I Gede Arya Wigarba I Nyoman Putra Yasa I Putu Gede Diatmika Kawisana, Putu Gede Wisnu Permana Khoryani, Putu Komang Adi Kurniawan Saputra Komang Nayantara Arya Dinatha Noval Adib Putu Ayu Sita Laksmi Suastini, Komang Dian Wati, Ni Kadek Mira Winda, Ni Luh