Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal Indonesian Community Journal Journal of Economics, Entrepreneurship, Management Business and Accounting
Hesty Erviani Zulaecha
Universitas Muhammadiyah Tangerang, Indonesia
Agriculture, Biological Sciences & Forestry Computer Science & IT Economics, Econometrics & Finance Environmental Science Public Health Social Sciences Other

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Edukasi Literasi Keuangan bagi Masyarakat: Membangun Kemandirian Finansial Rihfenti Ernayani; Hesty Erviani Zulaecha; Dewi Rachmania; Alfiana Alfiana; Mohamad Zulman Hakim
I-Com: Indonesian Community Journal Vol 4 No 3 (2024): I-Com: Indonesian Community Journal (September 2024)
Publisher : Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33379/icom.v4i3.4797

Abstract

Artikel ini membahas pentingnya edukasi literasi keuangan bagi masyarakat dalam membangun kemandirian finansial. Melalui tinjauan literatur, artikel ini menyoroti berbagai program dan strategi yang telah diterapkan untuk meningkatkan pemahaman dan keterampilan finansial masyarakat. Literasi keuangan yang baik memungkinkan individu membuat keputusan finansial yang bijaksana, mengelola keuangan pribadi dengan lebih efektif, dan mencapai tujuan keuangan jangka panjang. Latar belakang artikel ini mencakup konteks global dan nasional terkait pentingnya literasi keuangan di era digital saat ini. Hasil dari tinjauan literatur mengidentifikasi bahwa program-program literasi keuangan telah berhasil meningkatkan tingkat literasi dan kemandirian finansial masyarakat, meskipun masih ada tantangan dalam implementasinya. Diskusi artikel ini mencakup strategi-strategi efektif yang dapat diterapkan untuk meningkatkan efektivitas program literasi keuangan di masa depan. Kesimpulan dari tinjauan ini adalah bahwa literasi keuangan yang baik adalah kunci untuk mencapai kemandirian finansial secara individu dan kolektif. Tindak lanjut yang disarankan meliputi perluasan dan peningkatan kualitas program-program literasi keuangan, serta integrasi pendekatan baru dalam mengatasi tantangan yang ada.
Firm Size Moderating-Investor Perception Mediation: Green Accounting, Carbon-Audit Factors on Financial Performance Mohamad Zulman Hakim; Muhammad Khoirul Insan; Hesty Erviani Zulaecha; Dewi Rachmania; Adelia Destianti
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 4 (2026): Volume 4, Issue 4, July 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i4.1051

Abstract

Purpose: This study examines the effects of green accounting, carbon tax, carbon emission disclosure, audit opinion, and audit quality on financial performance. It also investigates the mediating role of investor perception and the moderating role of firm size in explaining these relationships. Design/methodology/approach: This study uses panel data from energy sector companies listed on the Indonesia Stock Exchange during 2021–2024. The sample was selected using purposive sampling. Data were analyzed using panel regression models, including the Common Effect Model, Fixed Effect Model, and Random Effect Model, with model selection based on the Chow, Hausman, and Lagrange Multiplier tests. The analysis was conducted using EViews 12. Findings/Results: The results show that green accounting, carbon tax, carbon emission disclosure, audit opinion, and audit quality have positive and significant effects on financial performance. Firm size strengthens the effects of green accounting and carbon tax on financial performance, but does not significantly moderate the effects of carbon emission disclosure, audit opinion, or audit quality. Investor perception partially mediates the relationships between the independent variables and financial performance, except in the case of audit quality. Originality/Value: This study highlights the importance of integrating environmental accounting, carbon-related factors, and audit-related variables in explaining financial performance. The findings imply that investor perception and firm size are important mechanisms in strengthening the relationship between sustainability-related practices and firm performance.
Co-Authors Adelia Destianti Alfiana Dewi Rachmania Mohamad Zulman Hakim Muhammad Khoirul Insan Rihfenti Ernayani