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p-Index From 2021 - 2026
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All Journal Journal of Mandalika Social Science Mandalika Journal of Business and Management Studies
Yimmi Syavardie
ITBHAS Bukittinggi
Humanities Decision Sciences, Operations Research & Management Electrical & Electronics Engineering Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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The Influence of Green Accounting Implementation on Financial Reporting Transparency as well as Corporate Social and Environmental Responsibility in Modern Companies Jaka Darmawan; Andam Dewi Syarif; Yimmi Syavardie; Donny Wijaya
Mandalika Journal of Business and Management Studies Vol 4 No 1 (2026): Mandalika Journal of Business and Management Studies
Publisher : Mandalika Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/mjbms.v4i1.394

Abstract

This study addresses the problem that corporate claims of environmental responsibility are often insufficiently verifiable due to limited financial reporting transparency in modern companies. The objective is to examine whether Green Accounting Implementation influences Financial Reporting Transparency and whether transparency strengthens Corporate Social and Environmental Responsibility outcomes. The study employs a literature-based research design using content analysis to synthesize evidence from scholarly sources on green accounting practices, transparency mechanisms, and CSR/environmental responsibility credibility. The data consist of relevant written literature that describes implementation processes, transparency qualities, and accountability-related reporting expectations, enabling the identification of recurring patterns across the three focal constructs. The study concludes that Green Accounting Implementation improves the transparency of financial reporting by strengthening the structured production and traceability of environmental-related information. In turn, improved transparency increases the credibility of corporate social and environmental responsibility by allowing stakeholders to evaluate commitments using more verifiable evidence.
Optimalisasi Kolaborasi Digital Berbasis BIM untuk Manajemen Risiko Proyek Konstruksi Sipil Era Transformasi Digital Nurkhasanah Rina Puspita; Anggoro Prasetya; Yimmi Syavardie; Taufikkurrahman Taufikkurrahman
Journal of Mandalika Social Science Vol 4 No 1 (2026): Journal of Mandalika Social Science
Publisher : Mandalika Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/jomss.v4i1.435

Abstract

Transformasi digital telah mendorong perubahan signifikan dalam pengelolaan proyek konstruksi sipil, khususnya dalam aspek kolaborasi dan manajemen risiko. Penelitian ini bertujuan untuk menganalisis optimalisasi kolaborasi digital berbasis Building Information Modeling (BIM) dalam mendukung efektivitas manajemen risiko proyek konstruksi sipil. Metode penelitian yang digunakan adalah penelitian kepustakaan (library research) dengan teknik pengumpulan data melalui penelaahan berbagai sumber literatur, seperti buku, jurnal ilmiah, artikel, laporan penelitian, dan dokumen akademik lainnya yang relevan. Data dianalisis menggunakan teknik content analysis untuk mengidentifikasi pola, hubungan, dan informasi penting yang berkaitan dengan penerapan BIM, kolaborasi digital, dan manajemen risiko proyek. Hasil penelitian menunjukkan bahwa BIM berperan penting dalam meningkatkan integrasi data, memperkuat koordinasi antar pemangku kepentingan, mendukung identifikasi risiko secara dini, serta meningkatkan akurasi pengambilan keputusan. Selain itu, penerapan BIM mampu mengurangi potensi konflik, keterlambatan, dan pembengkakan biaya proyek. Dengan demikian, optimalisasi kolaborasi digital berbasis BIM menjadi strategi yang efektif untuk meningkatkan keberhasilan manajemen risiko proyek konstruksi sipil di era transformasi digital.
Co-Authors Andam Dewi Syarif Anggoro Prasetya Donny Wijaya Jaka Darmawan Nurkhasanah Rina Puspita Taufikkurrahman Taufikkurrahman