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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Hasanuddin Economics and Business Review AFEBI Economic and Finance Review AFEBI Accounting Review SENTRALISASI BJRA (Bongaya Journal of Research in Accounting) Jurnal Ilmiah Akuntansi Manajemen Dinasti International Journal of Digital Business Management Sustainable : Jurnal Akuntansi Jurnal Multidisiplin Madani (MUDIMA) Jurnal Akuntansi dan Keuangan Indonesia Journal of Islamic Business Management Studies (JIBMS) Indonesian Journal of Interdisciplinary Research in Science and Technology (MARCOPOLO) Advances In Social Humanities Research Contemporary Journal of Applied Sciences (CJAS) Akrual: Jurnal Bisnis dan Akuntansi Kontemporer Journal of Management, Economic, and Financial Atestasi : Jurnal Ilmiah Akuntansi
Abdul Hamid Habbe, Abdul Hamid
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Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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World Controversy: Water Sustainability In An Environmental Accounting Perspective Mediaty, Mediaty; Rante, Matrik Irama; Habbe, Abdul Hamid
Advances In Social Humanities Research Vol. 2 No. 4 (2024): Advances in Social Humanities Research
Publisher : Sahabat Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/adv.v2i4.224

Abstract

Social and environmental concerns have emerged as globally compelling topics, necessitating attention from all stakeholders due to their significant impact on human life. Sustainable global economic development is intricately tied to the Triple Bottom Line concept, emphasizing Profit, People, and Planet. Among critical natural resources, water resources play a central role across various economic sectors, especially amidst escalating global water scarcity and degradation challenges. While research in this area has evolved significantly, many studies remain limited in scope, focusing on specific processes or regions and failing to provide comprehensive insights into water usage across different sectors. Building upon previous research, this study employs a Systematic Literature Review (SLR) method from 2019 to 2023 to understand trends and progress in water sustainability accounting research. Through the Preferred Reporting Items for Systematic Review and Meta-Analysis (PRISMA) method, 23 relevant articles were identified and analyzed from various publishers such as Elsevier, Emerald, MDPI, and others. The findings reveal a diverse distribution of articles across publishers, with Elsevier being the most frequently utilized. This study contributes to the literature by offering insights into recent trends and areas of focus in water sustainability accounting research, informing future research directions and policy-making efforts to address social, environmental, and economic challenges effectively.  
Interpretasi Laporan Keberlanjutan Pemerintah Daerah di Negara Berkembang: Pendekatan Filsafat Aditiya, Roby; Pagalung, Gagaring; Habbe, Abdul Hamid
SUSTAINABLE Vol 5 No 2 (2025): Volume 5 No 2, November 2025
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v5i2.27052

Abstract

Sustainability reporting in local governments in developing countries is an important concern in the discourse of responsible public governance. This study aims to examine the urgency of sustainability reporting in the public sector through a philosophical approach that includes the dimensions of ontology, epistemology, and axiology, with a focus on the context of Indonesia as a developing country. This research uses a qualitative literature study method with a scoping review approach of relevant international and national scientific articles, with analysis carried out thematically and philosophically to explore representations of reality, knowledge construction, and values that underlie local government sustainability reporting practices. The results of the study show that sustainability reporting practices in local governments in developing countries such as Indonesia are still in the normative stage and do not fully reflect the integration of substantive sustainability values. The reported reality is dominated by technocratic and symbolic narratives that do not fully represent social and ecological dynamics, while the knowledge formed tends to reproduce institutional structures without community involvement and local stakeholder participation. In addition, ethical values of sustainability have not been internalized in the reporting system, making reporting more of a bureaucratic formality than a public accountability tool. These findings emphasize the importance of transforming sustainability reporting into a participatory and value-based reflective space, with implications including the need for policy reform, strengthening institutional capacity, and community engagement in defining sustainability contextually.
The Influence of The Implementation of Good Corporate Governance and AKHLAK on The Performance Muhammad Farhan; Habbe, Abdul Hamid; Purisamya, Asharin Juwita
Akrual: Jurnal Bisnis dan Akuntansi Kontemporer VOLUME 17 NOMOR 2 JULI 2024
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/akrual.v17i2.32920

Abstract

This study aims to determine the effect of the implementation of good corporate governance and AKHLAK on the company's performance at PT. Telkom Regional. The method of data collection in this study is to use a questionnaire distributed to employees as primary data. The data were analyzed by multiple linear regression and tested by research instrument test, classical assumption test, partial test and simultaneous test using SPSS software. The results of this study indicate that good corporate governance and AKHLAK has a positive and significant effect on company performance at the PT. Telkom Regional.
Pengaruh Pengungkapan Environmental, Social, and Governance (ESG) terhadap Reaksi Pasar: Peran Moderasi Volatilitas Harga Saham pada Perusahaan Transportasi dan Logistik Indonesia Putra, Ryan Wiranata; Nurdianti, Sitti Febri; Nuralam, Nuralam; Habbe, Abdul Hamid; Bandang, Agus
Atestasi : Jurnal Ilmiah Akuntansi Vol. 9 No. 1 (2026): October - March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v9i1.2021

Abstract

Tujuan: Penelitian ini bertujuan menganalisis pengaruh pengungkapan Environmental, Social, and Governance (ESG) terhadap reaksi pasar dengan volatilitas harga saham sebagai variabel moderasi pada perusahaan transportasi dan logistik yang terdaftar di Bursa Efek Indonesia (BEI). Desain Penelitian dan Metodologi: Pendekatan yang digunakan adalah kuantitatif eksplanatori dengan desain kausal komparatif. Sampel penelitian dipilih secara purposive sampling dari perusahaan transportasi dan logistik periode 2019–2023. Data sekunder diperoleh dari laporan tahunan, laporan keberlanjutan, dan basis data keuangan seperti Refinitiv dan Yahoo Finance. Pengungkapan ESG diukur melalui content analysis berdasarkan pedoman GRI, sedangkan reaksi pasar diukur menggunakan abnormal return. Analisis data dilakukan dengan regresi linear berganda dan Moderated Regression Analysis (MRA). Hasil dan Pembahasan: Hasil penelitian menunjukkan bahwa pengungkapan ESG berpengaruh signifikan terhadap reaksi pasar dengan nilai koefisien determinasi (R²) sebesar 0,767. Secara parsial, aspek environmental dan governance berpengaruh positif signifikan terhadap reaksi pasar, sedangkan aspek social berpengaruh negatif signifikan. Volatilitas harga saham berpengaruh negatif terhadap reaksi pasar dan terbukti memperlemah hubungan antara ESG dan reaksi pasar. Hal ini menandakan bahwa praktik lingkungan dan tata kelola yang baik diapresiasi pasar, sementara aktivitas sosial belum dianggap memberikan nilai ekonomi langsung bagi investor. Implikasi: Penelitian ini menegaskan pentingnya pengungkapan ESG yang konsisten dan transparan dalam membangun kepercayaan investor serta memperkuat reputasi perusahaan. Bagi regulator, hasil ini mendukung penguatan kebijakan pelaporan keberlanjutan, sedangkan bagi manajemen, menjadi dasar strategis dalam meningkatkan nilai perusahaan melalui praktik lingkungan dan tata kelola yang baik.
Analysis of Investor Reactions to the Launch of Super Holding Danantara: Event Study on Shares of Danantara Member State-Owned Enterprises Fadila, Nuriya; Kusniawati, Kusniawati; Sarah, Sriwahyuni; Habbe, Abdul Hamid; Bandang, Agus
Dinasti International Journal of Digital Business Management Vol. 7 No. 1 (2025): Dinasti International Journal of Digital Business Management (December 2025 - J
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijdbm.v7i1.6054

Abstract

This study analyzes the capital market reaction to the announcement of the formation of the Danantara Investment Management Agency (BPI) on February 24, 2025. Using an event study method with an 11-day observation window (t-5 to t+5) on the shares of 11 Danantara-member state-owned enterprises (SOEs), the study found a negative market response. This was evidenced by a consistent decline in Cumulative Average Abnormal Return (CAAR) to -5.63%, indicating short-term wealth destruction. Although a paired sample t-test showed no significant difference between abnormal returns before and after the event, the persistent downward price trend indicates pre-announcement information leakage and high investor skepticism regarding the governance risks of the new SOE structure
Co-Authors Afandi Alamsyah, Muhammad Fajar Alifa, Sarah Andi Manggala Putra, Andi Manggala Anwar, Anas Iswanto Asri, Wenny Nadya Awaluddin, Muhammad Rafly Azis, Siti Nafisah Bandang, Agus Darwis, Andi Mujahid Fadila, Nuriya Faisal Abdullah Ferdiansah, Muhammad Irdam Fitria Intani Fitriadi Fitriadi Fitriani Fratiwi, Sri Ayu Gagaring Pagalung Haliah, Haliah Hermita Arif Jamaluddin Kurniawan, Awi Kusniawati, Kusniawati M, Yuliana Maknun, Andi Batari Annisa MEDIATY Mediaty Mediaty , Mediaty Minggu, Ayu Rinathi Muhammad Ashari Muhammad Farhan Nagu, Nadhirah Nur'Illiyyien Nur, Hamzah Fansyuri Nuralam Syamsuddin Nurdianti, Sitti Febri Pakulla’, Heriani Paulus Tangke Purisamya, Asharin Juwita Putra, Ryan Wiranata Putri Ramadhani Putriyanti, Indah Rachmatullah, Muhammad Rante, Matrik Irama Razak, Linda A Riza Praditha Robert Jao Roby Aditiya Rosmayanti Sarah, Sriwahyuni Sofia Sri Wahyuni Jumadi Syarifuddin Syarifuddin Tikupasang, Medyoto Usman, Asri USWATUN HASANAH Utami, Rizky Yohanis Rura YUNUS Zulaeha, Sitti