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All Journal Journal of Economic, Bussines and Accounting (COSTING) Berajah Journal Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Devia Septyani
Politeknik Akamigas Palembang
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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Konsumsi Energi Fosil Terhadap Pertumbuhan Ekonomi Devia Septyani; Sri Hartati
Journal of Economic, Bussines and Accounting (COSTING) Vol. 7 No. 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11780

Abstract

The research aims to determine the correlation between fossil energy consumption and economic growth in Indonesia. The data uses in this research was a 6-year period, of secondary data, starting form 2018 to 2023, obtained from the Ministry of Energy and Mineral Resources (ESDM) for the fossil energy consumption variable and the Central Statistics Agency (BPS) for the economic growth variable. The analytical method used in this research was simple linear regression analysis using SPSS 24 software tools. The research results showed that fossil energy consumption had a positive effect in Indonesia economic growth. The research indicated that fossil energy consumption was able to increase Indonesian economic growth by 64,7%. Keywords: energy consumption (fossil), economic growth
Pengaruh Pengungkapan ESG Terhadap Nilai Perusahaan M. Fakhriansyah; Devia Septyani; K.M. Faisal Reza
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 1 (2025): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i1.2257

Abstract

ESG disclosure of company value is a theme in this research. Where ESG disclosure in Indonesia is important and mandatory for companies listed on the stock exchange. The sample for this research is mining sector companies listed on the IDX for the period 2018 - 2023. The SPSS 24 software tool is used to see the relationship between ESG disclosure and company value. The results obtained by ESG disclosure have a positive influence on company value in Indonesia in mining sector companies for the period 2018 - 2023. The results of data processing research provide output results of 27.4% of ESG disclosure variables having an effect on company value. Even though ESG disclosure has less than 50% influence on company value, in fact the implementation of ESG disclosure in the mining sector is expected to be a guideline for sustainable development by considering ESG aspects.
GREEN ACCOUNTING DAN DEKOMPOSISI NET PRESENT VALUE (NPV): INTEGRASI MANFAAT EKONOMI DAN LINGKUNGAN PADA PROYEK DEKARBONISASI GAS FLARING Devia Septyani; M. Ikbal Aziz; Maya Matofani
Berajah Journal Vol. 6 No. 4 (2026): Berajah Journal
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/bj.v6i4.745

Abstract

This study aims to integrate the concept of green accounting with a Net Present Value (NPV) decomposition analysis on a gas flare decarbonization project at SP X, in order to identify the extent to which each environmental economic benefit source contributes to the project's overall investment value. Prior evaluations of this project generally report NPV, IRR, PBP, and MACC as aggregate indicators without explaining the proportional contribution of each benefit component — fuel saving, flare monetization, and carbon revenue — to the resulting NPV. This research applies a quantitative case-study approach using 2024–2025 operational data and a proportional-contribution NPV decomposition method. The results show that of the project's total NPV of USD 1,875,537.44, fuel saving is the dominant contributor at USD 1,462,099.59 (77.96%), followed by flare monetization at USD 293,535.24 (15.65%), and carbon revenue at USD 119,902.61 (6.39%). The project also achieves a net emission reduction of 57,599.99 tons of CO², a 96% IRR, a 2.9-month payback period, and a negative MACC of (USD 22,635.01) per ton of CO². The NPV decomposition demonstrates that operational efficiency from diesel savings is the primary driver of financial feasibility, while carbon revenue functions as a strategic add-on that reinforces environmental legitimacy without being the main determinant of profitability. These findings offer a new framework for oil and gas management in prioritizing decarbonization investments based on the real economic contribution of each benefit source.
Co-Authors K.M. Faisal Reza M. Fakhriansyah M. Ikbal Aziz maya Matofani Sri Hartati