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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business JURNAL PENDIDIKAN TAMBUSAI Community Development Journal: Jurnal Pengabdian Masyarakat Jubindo: Jurnal Ilmu Pendidikan Bahasa dan Sastra Indonesia Jurnal Lazuardi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Ekonomi dan Bisnis Innovative: Journal Of Social Science Research
Lian, Yohanes Pemandi
Unknown Affiliation
Humanities Computer Science & IT Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Peran Sustainability Accounting dalam Meningkatkan Transparansi dan Kinerja Keberlanjutan Perusahaan Manirili, Veronica Tania; Ina, Giska Audia Fatima; Djawa, Janete Firdaus Adele; Lian, Yohanes Pemandi
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 1 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i1.1330

Abstract

Growing pressure from stakeholders and global sustainability challenges has increased the demand for transparent and reliable non-financial disclosures. Although sustainability accounting frameworks such as GRI and ISSB have expanded rapidly, many companies still face inconsistencies in the quality and use of sustainability information. This study aims to explain how sustainability accounting can enhance corporate transparency and sustainability performance, while addressing the gap in previous literature that often discusses these components separately. Using a qualitative library research method, this study analyzes books, journal articles, and official sustainability reporting standards published within the last decade. Content analysis was applied to identify recurring themes related to the role, relevance, and impact of sustainability accounting in organizational practices. The findings show that sustainability accounting strengthens transparency by providing structured and comparable ESG disclosures, enabling stakeholders to assess environmental and social impacts more accurately. The study also finds that sustainability accounting contributes to improved sustainability performance by helping companies evaluate resource efficiency, emissions control, employee welfare, and governance quality. These insights demonstrate that sustainability accounting functions not only as a reporting tool but also as a strategic managerial instrument that supports long-term value creation. The study highlights the urgent need for companies to adopt consistent sustainability reporting frameworks to ensure accountability and maintain legitimacy in an increasingly sustainability-oriented business environment.
Analisis Pemanfaatan E-Commerce dan Digital Marketing sebagai Pendorong Produktivitas UMKM di Kota Kupang Lori, Maria Lusia Mutiara; Amnifu, Ronli Anugrah; Sombai, Osoroi Maryano; Lian, Yohanes Pemandi
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 1 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i1.1338

Abstract

The rapid growth of digital technology has transformed business practices among MSMEs, particularly through the adoption of e-commerce and digital marketing. However, the level of digital literacy and the ability of business actors to optimize digital platforms in Kupang City remain uneven, creating a gap between available technological opportunities and their actual utilization. This study aims to analyze how MSMEs in Kupang City employ e-commerce and digital marketing and how these practices contribute to business productivity. Using a qualitative method with an analyticalexploratory approach, data were collected through in-depth interviews, observation, and documentation. The data were analyzed using the Miles, Huberman, and Saldaña model, which includes data condensation, presentation, and conclusion verification. The findings indicate that e-commerce enhances business visibility, accelerates transactions, and expands market reach, especially for MSMEs with higher digital competence. Digital marketing through social media platforms also strengthens customer engagement when content is produced consistently and reflects local cultural nuances. The most substantial improvement in productivity appears among MSMEs that integrate e-commerce and digital marketing, resulting in increased sales, broader customer reach, and more efficient operations. Nevertheless, limited digital literacy, inadequate equipment, and weak content management remain obstacles for many business actors. These results underscore the need to strengthen digital capacity so that MSMEs in Kupang City can fully utilize digital opportunities and enhance their competitiveness.
Co-Authors Agung, Giovanni Battista Amaral, Pascoela Elsanty Pires Ambung, Marselina Amnifu, Ronli Anugrah Asalnaije, Elentria Balenaen, Amanda Leontin Barek Bana, Evangeli Cindy Banfatin, Blasius Noven Robinson Bau Mau, Veronika Yesatra Baun, Maria Beatrix Yunarti Manehat Berry, Julia Saptary Weni Bete, Yovita Binsasi, Yohanes Capestrano Bouk, Ignasia Revania Braganca, Graselia Sonya Bule, Krisna D Caravario, Leonardus Ceunfin, Flora Da Costa Jemahan, Maria Jenifer Dadi Ghale , Antonia Jesica Dawu , Leopold M.T. DeJesus, Adel Fatima Castro Djawa, Janete Firdaus Adele Enco, Fransiska M.D Faga, Rosalia Fahik, Gracella Pasquela Fallo, Elmi Marisa Fangidae, Yosefa Silina Gawe, Maria Stevania Nati Geraldo, Jovee Charlie Caesar Hambur, Oktavianus Hartono, Margareth Joane Prima Ina, Giska Audia Fatima Jagu, Desidaria Ayuhandini Jaimun, Elfrida Trivonia Jemaan, Marcelina D. Jemadu, Santhya Evita Jemahu, Maria Yasinta Kurniati Jena, Marie Teresa Avilla Manbait Kaka, Maria Stefania Dea Karma, Aprilia Kehi, Mathildis Joanina Kenas, Familia Fernanda Kontar Iri, Gratia Kota, Kornelius Juan Sebastian Labu, Reginaldis Agustasari Lamawato, Yohanes Adventura LB Langkelang Niron, Yakobus M. Liuk, Maria Yolenta Loli, Alfrikardo B. T. Lori, Maria Lusia Mutiara Luma, Maria Angelina Mau Manek, Maria Stefania Manikin, Maria Anjelika Manirili, Veronica Tania Marce, Frederika Arciciliani Margono, Rizky Pandu Keling Maria Odriana Veronica Moi Mau, Klemensia D. Mbara, Agnes Febiola Bale Muthya, Lendy Claudiana Neka, Christina Junindi Neno, Modesta Nggabut, Maria Heppylaria Niki, Novembra B Oki, Matilda Pah, Vianny Cecilia Paremm, Mahdalena Madeline Pati, Stefanus Aldisusanto Putri, Jassyka Rendo, Gregorius G. Rosary, Yulia Oktaviana Sae, Don Oscar Filius Salmay, Yohanis M. Sartin, Maria Oktavia Sasi, Maria Fatima Seran, Maria Bernadette Esi Seran, Yohanes Maria Vianey Arin Setiawan, Dismas Ervanmere Soares, Veronica Sombai, Osoroi Maryano Surip, Fitrya Amanda Tadon, Mursalim Z. N Taek, Albertus Reynaldi Nahak Tallo, Richardus Engel Tanenofunan, Theresia Tanggel, Pankratius Taolin, Margaretha Gramediana Teti, Theresa Apriani Tira, Stevanus Apriayanto Doa Tito, Marianus Triani, Sonia Nyoman Tukan, Lydia Longley Brigita Djawa Tulasi, Floresita Melin Tuto Elaman, Godeliva Mega Putri Uskono, Margaretha Wasi, Yakobus Stefano Sutan Ria Watu, Fransiskus Xaverius Wea, Maria P. I. Yehugen, Aleksander Serapion Yolinda Yanti Sonbay Yustina Alfira Nay