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MEMBANGUN CITRA POSITIF PERUSAHAAN MELALUI PENGUNGKAPAN LINGKUNGAN Aditya Pandu Wicaksono; Rizky Windar Amelia; Desi Zulvina; Wulan Suci Rachmadani
Jurnal Akuntansi Multiparadigma Vol 12, No 1 (2021): Jurnal Akuntansi Multiparadigma (April 2021 - Agustus 2021)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.12.1.02

Abstrak - Membangun Citra Positif Perusahaan melalui Pengungkapan LingkunganTujuan Utama - Penelitian ini bertujuan untuk membandingkan tingkat pengungkapan lingkungan berdasarkan pada tiga skenario penelitian yaitu kepemilikan pemerintah, asing, dan operasi internasional.Metode - Penelitian ini menerapkan metode deskriptif kualitatif dengan membandingkan frekuensi pengungkapan lingkungan perusahaan di Indonesia. Tingkat pengungkapan lingkungan diukur menggunakan kategori dari GRI.Temuan Utama - Penelitian ini menemukan bahwa adanya kepemilikan pemerintah mendorong pengungkapan pada aspek lingkungan tertentu terutama pada aspek yang memberikan dampak citra positif perusahaan. Perusahaan dengan kepemilikan asing mengungkapkan aspek lingkungan lebih banyak daripada yang tidak. Perusahaan dengan operasi internasional mengungkapkan aspek lingkungan lebih banyak karena perusahaan memiliki ruang lingkup stakeholder yang lebih luas.Implikasi Teori dan Kebijakan - Penelitian ini memberikan fakta bahwa ruang lingkup stakeholder yang luas menghasilkan pengungkapan lingkungan lebih banyak. Perusahaan perlu untuk memahami kategori pengungkapan yang diminta stakeholder. Kebaruan Penelitian - Penelitian ini menggunakan tiga skenario penelitian mengenai pengungkapan lingkungan. Abstract - Building Corporate Positive Image through Environmental DisclosureMain Purpose - This research was conducted to compare environmental disclosure level according to three scenarios namely government ownership, foreign ownership, and international operation.Method - This research applied qualitative descriptive method by comparing the frequency of environmental disclosure of Indonesian companies. The level of environmental disclosure was measured using GRI categories.Main Findings - This research found that companies having government ownership disclosed more aspect than the other one especially positive-image-generated aspects. Companies with foreign ownership have the higher frequency in almost all environmental disclosure aspects than others. Internationally operation companies disclosed more environmental aspect because of the broader scope of companies’ stakeholders.Theory and Practical Implications - This research provided the fact that broader scope of stakeholders resulted more aspects disclosed by companies. Companies need to understand the category(es) that demanded by stakeholders.Novelty – This research used three research scenarios about environmental disclosure.

Development of Green Banking Disclosure Index in Southeast Asia Region: Contributing to SDG 13 Nur Kabib; Djoko Suhardjanto; Wulan Suci Rachmadani; Rizky Windar Amelia
Journal of Current Studies in SDGs Vol. 2 No. 1 (2026): March
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.2.1.158

Objective: To compile the Unweighted Green Banking Disclosure Index (UGBDI) for banks in Southeast Asia. The index is developed to provide a more suitable disclosure measurement for banks in the region, considering that existing green banking assessments are often based on standards from developed countries. Method: Using a literature review approach based on green banking regulations in Southeast Asian countries and previous studies. The index preparation was conducted through several stages, including identifying definitions and keywords, discerning and classifying similar items, synchronizing them with existing standards, and formulating new disclosure items. Results: Resulting in 32 green banking disclosure items for banks in Southeast Asia. These items were developed from regulations and prior studies, then synchronized with sustainable banking assessment standards. The resulting index can be used by banks, researchers, and regulators as a reference for evaluating and improving green banking disclosure practices. Novelty: Developing an original Green Banking Disclosure Index tailored to the Southeast Asian context by integrating regional green banking regulations and previous studies. The index contributes to SDG 13 (Climate Action) by enhancing climate-related disclosure practices and supporting the transition toward sustainable finance in the banking sector.

Development of Green Banking Disclosure Index in Southeast Asia Region: Contributing to SDG 13 Nur Kabib; Djoko Suhardjanto; Wulan Suci Rachmadani; Rizky Windar Amelia
Journal of Current Studies in SDGs Vol. 2 No. 1 (2026): March
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.2.1.158

Objective: To compile the Unweighted Green Banking Disclosure Index (UGBDI) for banks in Southeast Asia. The index is developed to provide a more suitable disclosure measurement for banks in the region, considering that existing green banking assessments are often based on standards from developed countries. Method: Using a literature review approach based on green banking regulations in Southeast Asian countries and previous studies. The index preparation was conducted through several stages, including identifying definitions and keywords, discerning and classifying similar items, synchronizing them with existing standards, and formulating new disclosure items. Results: Resulting in 32 green banking disclosure items for banks in Southeast Asia. These items were developed from regulations and prior studies, then synchronized with sustainable banking assessment standards. The resulting index can be used by banks, researchers, and regulators as a reference for evaluating and improving green banking disclosure practices. Novelty: Developing an original Green Banking Disclosure Index tailored to the Southeast Asian context by integrating regional green banking regulations and previous studies. The index contributes to SDG 13 (Climate Action) by enhancing climate-related disclosure practices and supporting the transition toward sustainable finance in the banking sector.

Corporate Governance and Financial Performance: Evidence from Food and Beverage Firms Listed on the IDX Abidah Dwi Rahmi Satiti; Rezza Adi Saputra; Dwi Hari Prayitno; Rizky Windar Amelia
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 4: Mei 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i4.16594

This study investigates the impact of corporate governance mechanisms on the financial performance of food and beverage manufacturing companies listed on the Indonesia Stock Exchange during the 2018–2023 period. Specifically, the analysis focuses on the independent board of commissioners, the board of directors, and the audit committee as key governance structures. The study population consists of 96 companies, from which 25 firms were selected using purposive sampling across six periods, yielding 150 firm-year observations. Data were analyzed using descriptive statistics, classical assumption testing, multiple linear regression, and hypothesis testing through t-tests and F-tests, with SPSS version 27 employed as the analytical tool. The empirical findings reveal that the independent board of commissioners has no significant effect on financial performance, the board of directors exerts a positive influence, while the audit committee demonstrates a negative effect. Furthermore, the governance variables jointly have a significant impact on financial performance. These results contribute to the corporate governance literature by providing sector-specific evidence from an emerging market context. The study also offers practical implications for managers, investors, and regulators, highlighting the importance of effective governance structures in enhancing firms’ financial outcomes Keywords: corporate governance, independent board of commissioners, board of directors, audit committee, financial performance

THE INFLUENCE OF CUSTOMER RELIGIOSITY COMMITMENT ON CONTINUANCE INTENTION OF SHARIA MOBILE BANKING WITH TRUST IN MOBILE BANKING AS A MEDIATOR AMONG MILLENNIAL GENERATION IN KLATEN REGENCY Abdul Hadi Hari; Rizky Windar Amelia; Abdul Haris
Jurnal Ilmiah Ekonomi Islam Vol. 11 No. 03 (2025): JIEI : Vol. 11, No. 03, 2025
Publisher : ITB AAS INDONESIA Surakarta

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

Abstract This study aims to analyze the influence of Consumer Religiosity Commitment on Sharia Mobile Banking Continuance Intention with Trust in Sharia Mobile Banking as a mediating variable. A quantitative approach was employed, with data collected through questionnaires from users of Sharia mobile banking services. The results of the analysis reveal that Consumer Religiosity Commitment has a positive and significant effect on Sharia Mobile Banking Continuance Intention (coefficient 0.672; t = 12.758; p < 0.001) and on Trust in Sharia Mobile Banking (coefficient 0.657; t = 11.891; p < 0.001). Furthermore, Trust in Sharia Mobile Banking also has a significant positive effect on Sharia Mobile Banking Continuance Intention (coefficient 0.695; t = 12.879; p < 0.001) and mediates the relationship between Consumer Religiosity Commitment and Sharia Mobile Banking Continuance Intention (mediation coefficient 0.456; t = 8.383; p < 0.001). The findings indicate that trust plays a pivotal role as a mediator in linking religiosity commitment with the intention to continue using Sharia mobile banking. Consumer trust in secure, reliable services aligned with Sharia principles strengthens the impact of religiosity on consumer loyalty. Managerial implications of this study highlight the importance for Islamic banks to enhance trust through features such as security, service transparency, and adherence to Sharia values. Additionally, marketing strategies emphasizing the alignment of services with religiosity values can foster loyalty and the sustained use of Sharia mobile banking services.

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