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All Journal Owner : Riset dan Jurnal Akuntansi YUME : Journal of Management Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Academia Open
Terrensia Sekar Pamastutiningtyas
Universitas Muhammadiyah Karanganyar
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Medicine & Pharmacology Public Health Social Sciences

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Towards Sustainable Practices: Green Accounting Implementation and Reporting Model in a Water Supply Utility: Menuju Praktik Berkelanjutan: Implementasi Akuntansi Hijau dan Model Pelaporan di Perusahaan Daerah Air Minum Resi Intan Penatari; Terrensia Sekar Pamastutiningtyas; Rauhulloh Ayatulloh Khomeini Noor Bintang
Academia Open Vol. 8 No. 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.8.2023.7814

Abstract

This study presents a comprehensive analysis of the implementation of green accounting in a local water supply utility (PDAM) and introduces a green accounting-based reporting model. The research aims to assess the internal and external perspectives of green accounting adoption within PDAM Sukoharjo, employing a descriptive qualitative method. Findings indicate that PDAM Sukoharjo has not fully embraced the green accounting concept. However, this study contributes by introducing a reporting model founded on green accounting principles, promising to enhance stakeholder satisfaction and promote sustainable practices in the water supply sector. Highlight: The study assesses the implementation of green accounting in a local water supply utility, offering insights into its adoption within the sector. Findings reveal that PDAM Sukoharjo has room for improvement in fully embracing the green accounting concept for sustainable practices. The research introduces a novel green accounting-based reporting model aimed at enhancing stakeholder satisfaction and promoting sustainability in the water supply industry. Keyword: Green Accounting, Water Supply Utility, Sustainability, Reporting Model, Stakeholder Satisfaction
Pengaruh Pajak Karbon Dan Penggunaan Bahan Bakar Fosil Terhadap Emisi Karbon Di Indonesia Hanif Az- Zahra; Tias Puspita; Terrensia Sekar Pamastutiningtyas
YUME : Journal of Management Vol 9, No 1 (2026)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yume.v9i1.11506

Abstract

Perubahan iklim, yang ditandai dengan meningkatnya emisi karbon, menjadi tantangan global yang juga dihadapi oleh Indonesia, terutama akibat tingginya ketergantungan terhadap bahan bakar fosil. Sebagai salah satu negara dengan tingkat emisi karbon tertinggi di dunia, Indonesia telah berkomitmen untuk menurunkan emisi gas rumah kaca melalui berbagai kebijakan, salah satunya penerapan pajak karbon sebagaimana diatur dalam Undang-Undang Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan. Penelitian ini bertujuan untuk menganalisis pengaruh pajak karbon dan penggunaan bahan bakar fosil terhadap emisi karbon di Indonesia. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan Systematic Literature Review (SLR) terhadap 25 artikel ilmiah nasional dan internasional yang relevan dan terbit pada periode 2021–2025. Hasil kajian menunjukkan bahwa sektor energi merupakan kontributor utama emisi karbon nasional, terutama dari pembangkit listrik berbasis batubara dan konsumsi bahan bakar fosil pada sektor transportasi dan industri. Pajak karbon memiliki dampak positif dominan sebagai instrumen pengendalian emisi melalui internalisasi eksternalitas negatif, perubahan perilaku ekonomi, peningkatan inovasi teknologi, serta potensi peningkatan penerimaan negara. Namun, implementasi pajak karbon di Indonesia masih menghadapi tantangan berupa tarif yang relatif rendah, keterbatasan alternatif energi bersih, serta potensi dampak ekonomi jangka pendek.Kata Kunci : Pajak Karbon, Bahan Bakar Fosil, Emisi  karbon
Capital Structure, Asset Efficiency, and Firm Value: Evidence from Indonesian Trading, Services, and Investment Companies Using Fixed Effect Panel Regression Frisca Frisca; Resi Intan Penatari; Terrensia Sekar Pamastutiningtyas
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 4 (2026): Artikel riset Oktober 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i4.3693

Abstract

This research investigates the influence of capital structure and asset utilization efficiency on firm value among companies operating in the trading, services, and investment sectors listed on the Indonesia Stock Exchange over the 2019–2024 period. The study was conducted based on the phenomenon of changes in firm value, as indicated by fluctuations in Price to Book Value (PBV), as well as the existence of inconsistent empirical evidence regarding the determinants of firm value. This research adopts a quantitative method by utilizing secondary data collected from companies’ annual financial statements. The sample was determined through a purposive sampling technique, producing 101 selected companies with a total of 606 firm-year observations. In this study, firm value is represented by Price to Book Value (PBV), capital structure is evaluated using the Debt to Equity Ratio (DER), and asset efficiency is measured through Total Asset Turnover (TATO). Meanwhile, liquidity, represented by the Current Ratio (CR), is incorporated as a control variable. The data analysis was conducted using panel data regression, with the Fixed Effect Model (FEM) selected based on the results of the Chow test and Hausman test. The empirical findings reveal that capital structure positively and significantly influences firm value. Conversely, asset efficiency does not demonstrate a significant impact on firm value. Additionally, liquidity as a control variable shows a negative and significant relationship with firm value. These results indicate that investors tend to consider companies’ financing strategies more prominently than their ability to utilize assets efficiently when evaluating firm value. Therefore, companies are encouraged to establish an optimal capital structure as a strategic effort to improve market valuation and strengthen investor confidence.
Faktor Anteseden Penerapan Sistem Akuntansi BUMDes terhadap Kinerja Keuangan dan Kesejahteraan Masyarakat Desa Terrensia Sekar Pamastutiningtyas; Eko Pujiatmoko; Rowiyani Rowiyani; Fadhilah Afrida
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v4i3.2581

Abstract

Village-Owned Enterprises, known locally as BUMDes, hold a strategic position in driving village-level economic growth and enhancing rural living standards. Despite this potential, a number of BUMDes units in Karanganyar Regency still struggle with weak accounting practices, poor-quality financial reports, and limited transparency and accountability in managing their funds. Such conditions are likely to weaken financial outcomes and, in turn, reduce the extent to which BUMDes can contribute to community welfare. This study sets out to test how the accounting systems applied by BUMDes influence their financial performance and the welfare of village communities, and further to examine whether financial performance mediates that relationship. A causal quantitative approach was adopted, drawing on primary data gathered from structured questionnaires completed by 110 BUMDes administrators—directors, treasurers, and unit managers—across Karanganyar Regency. Data processing relied on Structural Equation Modeling with the Partial Least Squares approach (SEM-PLS) using SmartPLS software. Most measurement indicators met the required thresholds for convergent validity and reliability, with the exception of item SA6 under the accounting system construct, which returned a comparatively weak loading score. Structural testing revealed that the accounting system exerts a strong, statistically significant, positive influence on financial performance, and that financial performance in turn positively and significantly shapes village community welfare. The accounting system's direct path to community welfare, however, did not reach significance. What did prove significant was the indirect pathway running through financial performance, confirming its role as a mediating variable. Overall, the results underline how important it is for BUMDes to reinforce their accounting infrastructure and financial governance in order to boost performance and deliver greater welfare benefits to village communities.
Co-Authors Eko Pujiatmoko Fadhilah Afrida Frisca Frisca Hanif Az- Zahra Rauhulloh Ayatulloh Khomeini Noor Bintang Resi Intan Penatari Rowiyani Rowiyani Tias Puspita