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From Sustainability to Profit: The Role of Green Accounting and ESG in the Banking Sector Djasuli, Mohamad; Nuris Lestari, Anita; Zahra Ayu, Fatimatus; Choirur Rizki, R.; Syamsuddin, Syamsuddin
Journal of Accounting and Finance Management Vol. 6 No. 5 (2025): Journal of Accounting and Finance Management (November - December 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i5.2586

Abstract

This study examines the effects of Green Accounting and Environmental, Social, and Governance (ESG) disclosure on financial performance and firm value in Indonesian banks from 2022 to 2024. Sustainability has gained attention due to regulatory requirements and stakeholder expectations, but its financial impact in banking is not well understood. Using a quantitative panel data approach, secondary data from annual reports, sustainability reports, financial statements, and market sources were analyzed. Classical assumption tests ensured model validity, and the Common Effect Model with robust clustered standard errors addressed heteroskedasticity and autocorrelation. Results reveal that Green Accounting has a positive but insignificant effect on Return on Assets, while ESG disclosure has a positive and significant effect on financial performance when examined jointly with Green Accounting. Neither Green Accounting nor ESG disclosure significantly affects market valuation measured by Tobin’s Q. The findings suggest that sustainability practices improve internal financial outcomes but have limited impact on investor perceptions. Banks are encouraged to enhance ESG measurement and disclosure quality, integrate ESG into KPIs and management incentives, and adopt standardized reporting with external assurance mechanisms.
MEKANISME PENYUSUNAN RENCANA KERJA DAN ANGGARAN (RKA-SKPD) KANTOR KECAMATAN TAMBELANGAN KABUPATEN SAMPANG TAHUN ANGGARAN 2014 Haryono, Haryono; Djasuli, Mohamad
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 1 No. 1 (2016): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2016
Publisher : Universitas Nusantara PGRI Kediri

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

Abstract

Work Plan and Budget Work Unit Strip (RKA-SKPD) is an important element in achieving the vision and mission of the District Public Sector Organizations, RKA-SKPD in Public Sector Organization Planning and Budgeting is a document that must be implemented by SKPD in the activities of the year which will be run. The aim of the study is RKA-SKPD Tambelangan Sampang District Office of Fiscal Year 2014. This study used a qualitative method with descriptive approach. The object of this study at the District Office Tambelangan Sampang. Data used in this study are primary and secondary data. Data collection procedures used are observation and interviews. Results from this study that the most important IPA, RKA-SKPD Tambelangan Sampang District Office of Fiscal Year 2014 was referred to the Minister of Home Affairs Number 13 Year 2006 on Regional Financial Management Guidelines
Co-Authors Agnik, Erika Dwi Agustin, Dwi Apriliana Aidatul Fitriyah, RA Nurur Rohmah Aini Nurul Aini, Qurra Aitul Ainia, Choirotin Ainia Aisah Aisah Al Farizy, Farhan Alexander Anggono, Alexander Alfiah, Devi Nur Aliefah, Nur Azizatul Amala, Khairul Amanda Putri, Maya Amelia, Rikha Aminatuzzuria, Maritza Anam, Rohibul Anggraeni, Nikken Eva Ayu Anjani, Ainaya Anto Fani , Anam Apriliana Agustin, Dwi Asvianty, Mia Ade Atikah, Lailatul Aulia , Marta Cindy Ayu, Temo Sukma Ayuni, Lisa Beri, Fathul Bima, Muhammad Choirur Rizki, R. chorella, Manisha laisya Chusnul Khotimah Citra Lutfia Damayanti, Asira Dwi Maharani, Andilla Dwi Syahputri, Rischi Erlita, Alfiani Nila FAJARIYAH, Saadila Fatias, Febrianti Putri Fatmawati, Nurul Fauzan, Ach Febrianto, Mochammad Vanny Febryani, Irma Ika Febyandhani , Aurellia Christa Fisari, Dinda Harum Fitri, Anis Lailatul Fitriyah Fitriyah Fuat, Faidal Gita Arasy Harwida Halimah, Siti Nur Halizah, Fifin Nur Harviana, Risa Mareta Haryono Haryono Hasanah, Musridatul Haya, Anindhita Fadia Hendrawan, Fieri Herwanda, Riska Putri Ilfi Nur Diana Illabillah, Valiyan Rahmad Indah Setiawan, Rhisma Indrawati, Santi Iqrimah, Rafika Ismawati, Indah Iwan Triyuwono Jasmiatussifilfila, Jasmiatussifilfila Juniardi, Nadia Adisti Bernika Karina Indah Permatasari Khairati, Khairati Kholifatin, Luluk Indah Kurniawan, Alvin Laily, Alifia Noer Laksono, Mukhammad Kharis Wildan Lastanti, Nadela Lastanti, Nadila Lilik Purwanti Machfudyah, Arida Dwi Maghfuriyah, Ayu Maulidia, Lailatul Maulidina, Anisatul Maulidiyah, Ana Mufarrihah, Mufarrihah Nadhiraah, Aulia Parsha Nanda, Feri Ningsih, Yuliati Ningtiyas, Nabilah Wahyu Nirawati, Yohana Ayu Nisa, Bella Khoirun Norapuspita, Norapuspita Nur Aini NUR FADILAH Nurchoiriyah, Amelia Puteri Nurchoiriyah, Amelia Putri Nuris Lestari, Anita Nurwulandari, Fitri Nur’Aini, Hesti Eka Tri Pangesti, Atisa parasmono, Anggita putri Permatasari, Nabila Anugrah Putri Prasetyono Prasetyono Pravitasari, Tanty Putri Previdayana, Kavita Sapna Putri Faradina, Mery Putri, Anggi Safrina Putri, Mughniyah Ihdina Putri, Tarasyifa Ardhyazeta Nathahiella Rafianamaghfurin, Rafianamaghfurin Rahayu, Menik Puji Rahman, Zaenur rahmawati, Sheila Raniwihati, Septia Rijal Fahmi Rijal, Syaifur Risqillah, M. Wafi Rizkiatanta, Brillianggita Kindred Roekhudin, Roekhudin Rofidah, Lailia Rohmi, Nurul Rosidah, Ani Lailatul Rosydah, Faizatur Safitri, Amelia Safitri, Maulinda Salam, Dimas Arya Putra Salsabila, Dina Sari , Dwi Novita sari, Eliana novita Sari, Elin Nurlina Sari, Silvia Sari, Sintia Dwi Puspita Sarnisa, Wandha Dani Setiawati, Rhisma Indah Sholafudin, Fais Siti Rohmah Sofia, Emeliatus Syamsuddin Syamsuddin Tsaniyeh, Amilatus Wardani, Widi Yanita, Chlaudya Agus Yulandari, Miftahul Zahra Ayu, Fatimatus Zakaria, Yahya Wahyu Zacky Zuroida, Alfi