Garuda - Garba Rujukan Digital

Pengaruh Green Accounting Dan Green Innovation Terhadap Kinerja Keuangan Perusahaan Sektor Energi Yang Terdaftar DiBursa Efek Indonesia Periode 2020-2023 Masaya Filzah Seviana; Nurmadi Harsa Sumarta
Indonesian Journal of Economics Management and Accounting Vol. 2 No. 6 (2025): IJEMA - Juni 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

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

Penelitian ini bertujuan untuk mengkaji pengaruh green accounting dan green innovation terhadap kinerja keuangan perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2023. Latar belakang penelitian ini didorong oleh meningkatnya kesadaran global terhadap isu lingkungan dan pergeseran menuju praktik bisnis berkelanjutan, khususnya di sektor energi sebagai penyumbang utama emisi gas rumah kaca. Sampel penelitian terdiri dari 236 observasi perusahaan-tahun yang dipilih melalui teknik purposive sampling. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang bersumber dari laporan keuangan tahunan dan laporan keberlanjutan perusahaan. Analisis data dilakukan dengan model regresi Random Effect Model (REM) menggunakan software Eviews 13. Hasil penelitian menunjukkan bahwa green accounting tidak berpengaruh signifikan terhadap kinerja keuangan yang diproksi dengan Return on Assets (ROA). Sebaliknya, green innovation berpengaruh positif signifikan terhadap ROA. Temuan ini mengindikasikan bahwa inovasi ramah lingkungan dapat meningkatkan efisiensi operasional dan profitabilitas perusahaan, sedangkan manfaat green accounting cenderung muncul dalam jangka panjang. Kebaruan penelitian ini terletak pada fokusnya terhadap sektor energi yang strategis, yang memiliki peran penting dalam pertumbuhan ekonomi sekaligus berdampak besar terhadap permasalahan lingkungan

Pengaruh Pengungkapan dan Biaya Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan Manufaktur (Studi Empiris pada Perusahaan Sub Sektor Industri Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023) Eli Puji Rahayu; Nurmadi Harsa Sumarta
Indonesian Journal of Economics Management and Accounting Vol. 2 No. 6 (2025): IJEMA - Juni 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

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

Penelitian ini mengkaji pengaruh biaya dan pengungkapan CSR terhadap kinerja keuangan perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2021-2023. Penelitian ini menggunakan purposive sampling untuk memilih perusahaan terkait dari populasi 72 perusahaan dengan menggunakan teknik kuantitatif dan data sekunder dari laporan keberlanjutan dan keuangan. Kinerja keuangan dinilai menggunakan return on equity (ROE) dan return on asset (ROA). Berdasarkan hasil penelitian, beban CSR tidak berpengaruh terhadap metrik kinerja keuangan, dan pengungkapan CSR meningkatkan ROA tetapi tidak berpengaruh terhadap ROE. Hal yang membedakan penelitian ini adalah penggunaan dua variabel independen yang saling berhubungan, yaitu pengungkapan CSR dan biaya CSR, serta penerapan Standar GRI 2021 sebagai dasar indeks pengungkapan CSR

Apakah Climate Governance dan Corporate Governance Memberikan Pengaruh Terhadap Pengungkapan Emisi Karbon di Indonesia Mariska Devi Novita Andriyani; Nurmadi Harsa Sumarta
Indonesian Journal of Economics Management and Accounting Vol. 2 No. 6 (2025): IJEMA - Juni 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

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

Penelitian ini bertujuan untuk menguji apakah climate governance dan corporate governance berpengaruh terhadap carbon emission disclosure. Regresi data panel digunakan sebagai metode penelitian yang diolah di aplikasi Eviews13. Perusahaan sektor industrial yang terdaftar di Bursa Efek Indonesia tahun 2021–2023 menjadi sampel pada penelitian ini. Penelitian ini menemukan bahwa climate governance berpengaruh positif signifikan terhadap carbon emission disclosure. Sebaliknya, board size dan board gender diversity tidak mimiliki perngaruh terhadap carbon emission disclosure. Hasil ini menunjukkan pentingnya kebijakan dan praktik climate governance dalam mendorong transparansi informasi lingkungan. Perusahaan disarankan untuk memperkuat struktur dan sistem tata kelola iklim guna meningkatkan kualitas pengungkapan keberlanjutan. Penelitian ini menggunakan pengukuran climate governance dengan tiga indikator utama yang belum banyak digunakan dalam penelitian sebelumnya di Indonesia, serta membandingkan efeknya dengan karakteristik dewan dalam konteks pengungkapan karbon.

Empowering MSMEs through Corporate Social Responsibility Programs at PT Pertamina Marketing Operation Region in Indonesia: Advancing Sustainable Development Goal 8 Lili Wardani Harahap; Rahmawati Rahmawati; Nurmadi Harsa Sumarta; Ari Kuncara Widagdo
Journal of Current Studies in SDGs Vol. 3 No. 2 (2027): June
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.3.2.171

Objective: To examine the role of the digital economy in empowering Micro, Small, and Medium Enterprises (MSMEs) and to identify the contribution of corporate social responsibility programs implemented by PT Pertamina Marketing Operation Region in supporting community economic empowerment and Sustainable Development Goal 8. Method: Qualitative approach using content analysis. Data were obtained from relevant literature, institutional documents, reports, and published information concerning the digital economy, MSME development, digital marketing, and corporate social responsibility programs. The data were classified, interpreted, and analyzed to identify the relationship between digital economic activities, community empowerment, and MSME development. Results: The findings show that sharing-economy business models and digital platforms, including Gojek, Traveloka, Tokopedia, and Bukalapak, contribute to Indonesia’s economic activities by expanding market access and creating new business opportunities. Social media is also widely used by millennials to exchange information and support digital marketing activities. Furthermore, PT Pertamina’s partnership-based CSR programs contribute to strengthening community economic activities and encouraging MSMEs to become more independent. Digital marketing training may enhance the information technology competencies of millennials and MSME actors while creating opportunities to generate income. Novelty: The study integrates the perspectives of the digital economy, MSME empowerment, and corporate social responsibility within a single framework and highlights their contribution to inclusive economic growth and the achievement of Sustainable Development Goal 8.

Empowering MSMEs through Corporate Social Responsibility Programs at PT Pertamina Marketing Operation Region in Indonesia: Advancing Sustainable Development Goal 8 Lili Wardani Harahap; Rahmawati Rahmawati; Nurmadi Harsa Sumarta; Ari Kuncara Widagdo
Journal of Current Studies in SDGs Vol. 3 No. 2 (2027): June
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.3.2.171

Objective: To examine the role of the digital economy in empowering Micro, Small, and Medium Enterprises (MSMEs) and to identify the contribution of corporate social responsibility programs implemented by PT Pertamina Marketing Operation Region in supporting community economic empowerment and Sustainable Development Goal 8. Method: Qualitative approach using content analysis. Data were obtained from relevant literature, institutional documents, reports, and published information concerning the digital economy, MSME development, digital marketing, and corporate social responsibility programs. The data were classified, interpreted, and analyzed to identify the relationship between digital economic activities, community empowerment, and MSME development. Results: The findings show that sharing-economy business models and digital platforms, including Gojek, Traveloka, Tokopedia, and Bukalapak, contribute to Indonesia’s economic activities by expanding market access and creating new business opportunities. Social media is also widely used by millennials to exchange information and support digital marketing activities. Furthermore, PT Pertamina’s partnership-based CSR programs contribute to strengthening community economic activities and encouraging MSMEs to become more independent. Digital marketing training may enhance the information technology competencies of millennials and MSME actors while creating opportunities to generate income. Novelty: The study integrates the perspectives of the digital economy, MSME empowerment, and corporate social responsibility within a single framework and highlights their contribution to inclusive economic growth and the achievement of Sustainable Development Goal 8.

The Effect of Carbon Emission Disclosure and Environmental Costs on the Financial Performance of Energy Sector Companies on the Indonesia Stock Exchange in 2020-2024 Stefan Timothy Lumbantobing; Nurmadi Harsa Sumarta
JURNAL ECONOMINA Vol. 5 No. 7 (2026): JURNAL ECONOMINA, Juli 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i7.2883

The increasing concerns over climate change and the growing demand for sustainable business practices have encouraged energy sector companies to enhance environmental transparency through carbon emission disclosure and environmental cost allocation. As one of the largest contributors to greenhouse gas emissions, energy companies face significant pressure from regulators, investors, and society to demonstrate their commitment to sustainability while maintaining financial performance. This study aims to examine the effect of Carbon Emission Disclosure and Environmental Costs on the Financial Performance of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This research employed a quantitative approach with a causal research design using secondary data obtained from annual reports and sustainability reports. The sampling process utilized purposive sampling, resulting in 108 observations after the elimination of outlier data. Financial performance was measured using Return on Assets (ROA), Carbon Emission Disclosure was assessed based on the GRI 305 index, and Environmental Costs were measured using the natural logarithm of total environmental expenditures. Data were analyzed using multiple linear regression supported by classical assumption tests, coefficient of determination analysis, F-test, and t-test. The results reveal that Carbon Emission Disclosure has a negative and significant effect on financial performance (t = - 5.965; p < 0.001), while Environmental Costs have a positive and significant effect on financial performance (t = 3.584; p < 0.001). The model explains 25.3% of the variation in financial performance. These findings indicate that the market still perceives carbon emission disclosure as an administrative burden that reduces short-term profitability, whereas environmental expenditures are viewed as strategic investments that enhance operational efficiency and create long-term economic value for firms.

Title

Found 26 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 26 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 26 Documents
Search