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All Journal AFEBI Management and Business Review Jurnal Analisa Akuntansi dan Perpajakan IQ (Ilmu Al-qur'an): Jurnal Pendidikan Islam Rahmatan Lil’alamin Journal of Community Services (RLA) Profit: Jurnal Manajemen, Bisnis dan Akuntansi Jurnal Akuntansi, Perpajakan dan Auditing PENG: Jurnal Ekonomi dan Manajemen IJEMA Prosperia: Journal of Economic Development, Accounting, and Global Markets Optimal: Jurnal Ekonomi dan Manajemen
Gentiga Muhammad Zairin
Universitas Negeri Jakarta, Indonesia
Religion Humanities Economics, Econometrics & Finance Education Social Sciences Other

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KOMITMEN PEMBANGUNAN BERKELANJUTAN PERUSAHAAN: PERAN GREEN ACCOUNTING DAN CORPORATE SOCIAL RESPONSIBILITY Lingga Galuh Kirana; Unggul Purwohedi; Gentiga Muhammad Zairin
Jurnal Analisa Akuntansi dan Perpajakan Vol. 10 No. 2 (2026): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

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Abstract

Progress toward sustainable development is reported at only 15%, largely due to climate change driven by industrial activities. A situation that causes losses and threatens survival. Companies are urged to commit to sustainable development by integrating ecological aspects into their business strategies through the implementation of green accounting and corporate social responsibility (CSR) practices. This study aims to examine the impact of green accounting and CSR on corporate sustainable development commitment, with CSR as a mediating variable. A quantitative approach was employed using secondary data from energy sector companies listed on the IDX (2021-2025). Purposive sampling yielded a sample of 21 companies, resulting in a total of 105 observations. Panel data regression analysis and the Sobel test indicate that green accounting has a positive effect on both CSR and corporate sustainable development commitment; however CSR have no significant effect either direct or indirect on corporate sustainable development commitment. It can be concluded that green accounting transparency, specifically regarding environmental costs, directly drives CSR practices and corporate sustainable development commitment, suggesting that management and the government should focus policies on the effectiveness of environmental cost management. Keywords: Green Accounting, Corporate Social Responsibility, Corporate Sustainable Development Commitment
Land Value Capture for Transportation Infrastructure Financing: A Systematic Literature Review of Transit-Oriented Development and Land-Value Creation Alifia Fauziyyah Adhima; Muhammad Yusuf; Gentiga Muhammad Zairin
Prosperia: Journal of Economic Development, Accounting, and Global Markets Vol. 1 No. 3 (2026): : August: Prosperia: Journal of Economic Development, Accounting, and Global Ma
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/ekxztg48

Abstract

Land Value Capture (LVC) has emerged as a complementary mechanism for financing transportation infrastructure, particularly within Transit-Oriented Development (TOD) areas where transportation investment can enhance accessibility and influence land and property values. However, value creation does not automatically translate into public revenue because effective capture depends on appropriate instruments, regulatory frameworks, institutional capacity, governance, and land-value assessment. This study aims to review literature examining the relationship between transportation investment, land-value creation, LVC, TOD, and transportation infrastructure financing. A Systematic Literature Review (SLR) was conducted using the PRISMA 2020 framework, with literature identified through Scopus, ScienceDirect, Google Scholar, and Garuda. From 214 identified records, 62 duplicates were removed, 152 records were screened, 32 reports were assessed for eligibility, and 10 studies were included in the synthesis. The findings indicate that transportation investment and TOD contribute to land and property value creation through improved accessibility and development, although the magnitude and direction of value changes vary across contexts and property types. The review identifies Betterment Levy, developer exactions, development rights, land-value-based financing, and joint or property development as LVC mechanisms. Overall, LVC has potential to complement transportation infrastructure financing, but implementation requires context-specific instruments and integrated transportation, land-use, fiscal, regulatory, and institutional frameworks.
Analisis Pengaruh Pengungkapan Lingkungan, Sosial dan Tata Kelola (ESG) Terhadap Return Saham dengan Kepemilikan Manajerial Sebagai Moderasi Graita Nur Fajrin; Ratna Anggraini; Gentiga Muhammad Zairin
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 4 (2025): Oktober-Desember, Integrating Environmental Economics and Business Innovation f
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/a7wrab58

Abstract

This study aims to analyze the effect of Environmental, Social, and Governance (ESG) disclosure on stock returns, with managerial ownership as a moderating variable, in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange. The data used are secondary data obtained from annual reports and sustainability reports for the period 2021–2023, covering a total of 42 companies and 126 observations. The analysis method employed is panel data regression using EViews 13 software. The results indicate that ESG disclosure and governance disclosure do not have a significant effect on stock returns. However, environmental disclosure has a positive effect, while social disclosure has a negative effect on stock returns. Moreover, managerial ownership does not moderate the relationship between ESG disclosures and stock returns. These findings suggest that the market has not fully integrated sustainability considerations into stock performance evaluations in the observed sector, and that managerial ownership does not significantly strengthen the effect of ESG disclosure on stock returns.
Co-Authors Agus Wibowo Ahmad Zidan Aisyah Meliana Aji Ahmadi Sasmi Aldri Frinaldi Alifia Fauziyyah Adhima Alisha Ardiningrum Aminah Farhanah Anis Al Rosjidi Choirul Anwar Diah Armeliza Dwi Handarini Dwi Kismayanti Respati EE Junaedi Sastradiharja Elvia Sunityo Shauki Etty Gurendrawati Fadya Safa Nabilla Fanisya Adesti Yeza Fayza Putri Alzahra Graita Nur Fajrin I Gusti Ketut Agung Ulupui Indah Muliasari Indra Pahala Jihan Farsyadila Az-Zahwa Lingga Galuh Kirana Marsellisa Nindito Maura Wildani Muhammad Yusuf Muhammad Yusuf Mutiara Hayya Hanifa Nuramalia Hasanah Radila Dian Novita Ratna Anggraini Rayhan Suryoputro Rr. Ponco Dewi Karyaningsih Siti Halimatu Zahro Suherman Suparno Tresno Eka Jaya Tri Hesti Utaminingtyas Tri Hesti Utaminingtyas Tya Sisti Widyastuti Unggul Purwohedi WIDANARNI WIDANARNI Zakaria, Adam Zelda Aura Hidayat Putri