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All Journal Jurnal Akuntansi dan Audit Syariah (JAAIS) Accounting Analysis Journal
Esmawati
UIN Raden Mas Said Surakarta
Economics, Econometrics & Finance

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Analisa Green Accounting pada Aplikasi GaloninAja dalam Upaya Mewujudkan SDGs Beni Suci Tapaningsih; Esmawati; Fatimah Azzahra
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol. 3 No. 2 (2022): December 2022
Publisher : Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam UIN K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jaais.v3i2.5960

Abstract

Currently, Indonesia is the third largest producer of waste in the world. Plastic waste is the second largest waste produced after food waste, which is 15.1℅. Problems regarding plastic waste cannot be separated from human life, especially in terms of consumption of mineral water because a lot of the packaging uses plastic. Moreover, with the emergence of single-use gallons, the problem of plastic waste is increasing. In addition, as much as 46.21% of waste in Indonesia is not managed. If this is allowed to continue, it can cause environmental damage and even natural disasters such as floods, resulting in hunger and poverty. Viewed from the other side, the waste-producing company should be responsible for managing the waste by implementing green accounting. However, in Indonesia, not many companies have implemented green accounting. To solve this problem, the author makes an innovative GaloninAja application. GaloninAja is one of the technological innovations that can make it easy for users to transact and get benefits and will aggregately have an impact on reducing plastic waste that has the potential to pollute the environment. With this application, companies can implement green economics as one of the Sustainable Development Goals without having to lose costs for the environment (green accounting). This study uses a qualitative descriptive method with primary data sources in the form of interviews and secondary.
Unlocking Corporate Value: How Integrated Reporting, Profitability, and External Financing Interact in Shaping Company Influence Esmawati; Aryani Intan Endah Rahmawati
Accounting Analysis Journal Vol. 13 No. 3 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v13i3.6577

Abstract

Purpose: Fluctuations in share prices in the capital market are related to company value, where when share prices fall, many shareholders tend to sell their shares to minimize losses. This can decrease the company’s internal capital due to the loss of investors and creditors. As a result, companies may need to rely on external capital such as loans to meet long-term capital needs. The company’s ability to return external capital can be analyzed through integrated reports and profitability. This research analyzes the effect of integrated reporting and profitability on company value which is moderated by external financing. Method: Population in all financial sectors listed on the Indonesia Stock Exchange (BEI) in 2018-2022 and a sample of 51 companies was obtained. The moderation analysis technique uses Moderated Regression Analysis to test the hypothesis using Eviews 10. Findings: The research results show that integrated reporting has a significant positive effect on company value and is moderated by external financing. Profitability has a significant negative effect on company value but cannot be moderated by external financing. Novelty: The research can contribute to the development of accounting science and theory, especially IR disclosure in developing countries with a voluntary system such as Indonesia. This research also contributes to financial practitioners using IR in making investment decisions.
Co-Authors Aryani Intan Endah Rahmawati Beni Suci Tapaningsih Fatimah Azzahra