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All Journal Primanomics : Jurnal Ekonomi & Bisnis Jurnal Mantik Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi International Journal of Economics Development Research (IJEDR) Enrichment : Journal of Management JURNAL ILMIAH SIMANTEK Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Akuntansi Prima Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat International Journal of Applied Finance and Business Studies Jurnal Minfo Polgan (JMP) Journal of Innovation and Sustainable Empowerment International Journal of Community Service (IJCS) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Journal of Innovative and Creativity
Selvi Aristantya
Universitas Battuta
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Journal : Jurnal Mantik

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Strategy to increase company value through the implementation of green accounting, CSR and ESG for listing companies on the IDX Aristantya, Selvi; Lubis, Irna Triannur
Jurnal Mantik Vol. 8 No. 2 (2024): August: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v8i2.5338

Abstract

Currently, the number of corporations in Indonesia that care about and enter the green industry category and implement green accounting is already large. However, if the phenomenon is seen from the realization of CSR in Indonesia, it can be said that what companies have done, especially in implementing CSR programs and making reports, cannot be said to be a company that has implemented green accounting. The existence of a capitalist market system has made the behavior of market players arbitrary and even excessive in the exploitation of natural resources and the environment. The failure of the market system to discipline and regulate market players' behavior has resulted in the behavior of market players becoming excessive/greedy towards society and the environment just to reap huge profits and increase the level of economic growth even higher. This bad behavior causes ecological crises such as environmental damage, environmental pollution and uncontrolled pollution, global warming, climate change, the environmental greenhouse effect and so on to become increasingly severe and widespread. The aim of the research is to analyze the influence of the use of technology and modernization of the tax administration system on taxpayer compliance in increasing economic growth. This research method isquantitative research. The design of this research uses a cross sectionaldesign method with a sampling technique using purposive sampling. The results of this research showed that Green Accounting, Corporate Social Responsibility (CSR)and Environmental, Social, and Governance (ESG) influences company value
Sustainable development: through the implementation of green accounting and material flow cost accounting Lubis, Irna Triannur; Aristantya, Selvi
Jurnal Mantik Vol. 8 No. 2 (2024): August: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v8i2.5341

Abstract

The background of this research is based on the importance of public awareness of environmental preservation. Currently, companies are required to carry out environmentally friendly business. Application of Green Accounting and Material Flow Cost Accounting to Sustainable Development, which includes four main aspects: economic, environmental, social and technological. Great attention to the imbalance between these aspects is the main focus of various parties. Currently, people will tend to use products from companies that implement green industry. Problems: An increase in the earth's average temperature can cause climate changes that are difficult to predict and extreme. The aim of the research is to analyze the effect of implementing green accounting, environmental performance and material flow cost accounting on the sustainable development of manufacturing companies on the Indonesian Stock Exchange. The population used in this research are companies listed on the Indonesia Stock Exchange 2021-2023. The sampling technique in this research used purposive sampling, so that a sample of 33 companies was obtained. The data used in this research is secondary data originating from the company's annual report. The analytical method used is multiple linear regression. It is hoped that the research results will be availableThe Effect of Implementing Green Accounting, Environmental Performance andMaterial Flow Cost Accounting for Sustainable Development of Manufacturing Companies on the Indonesian Stock Exchange
Co-Authors Adek Apriyandi Amril Amril Andiny, Putri Sabrina Aprilda Yanti Atika Aini Nasution Baginda Harahap Buulolo, Efraim William Putra Etty Harya Ningsi FHIKRY AHMAD HALOMOAN SIREGAR Hawari, Rifqi Irma Herliza Rizki Irna Triannur Lubis Irna Triannur Lubis IRNA TRIANNUR LUBIS Jenni Zain Kaur, Malkit Lambok Manurung LUBIS, IRNA TRIANNUR MALKIT KAUR Mutiara S. Simanjuntak Natasya Natasya Natasya Natasya Neni Sri Wahyuni Oky syahputra OKY SYAHPUTRA Putri Sabrina Andiny Raflis Roy Nuary Singarimbun Sairun, Aryani Sinthia MayFriscia Sri Wahyuni SYAHPUTRA, OKY