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All Journal Owner : Riset dan Jurnal Akuntansi EQIEN - JURNAL EKONOMI DAN BISNIS PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat Jurnal Ilmiah Akuntansi Kesatuan Jurnal Ekonomi Capacitarea : Jurnal Pengabdian Kepada Masyarakat Riwayat: Educational Journal of History and Humanities
Silaban, Barnabas Tridig
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Journal : Riwayat: Educational Journal of History and Humanities

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Sustainability Accounting Practices in Social Enterprises in the Era of Circular Economy Silaban, Barnabas Tridig; Nur, Nur; Tanujaya, Tyara Angel Clarissa
Riwayat: Educational Journal of History and Humanities Vol 8, No 4 (2025): Oktober, In proggress
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v8i4.49230

Abstract

The development of the circular economy requires accounting practices that are able to comprehensively record, measure, and report social and environmental impacts, especially in social enterprises that are oriented towards social missions in addition to economic goals. This research aims to explore sustainability accounting practices in social enterprises, focusing on how sustainability recording and reporting is carried out and the extent to which circular economy concepts influence the process. The research method used is a qualitative approach with a case study design, involving three social enterprises engaged in waste management and community empowerment in the Bandung area. Data was collected through in-depth interviews with 12 key informants, direct observation of operational activities, and analysis of internal documents, then analyzed using thematic analysis techniques. The results show that sustainability accounting practices are still in their early stages, characterized by informal recording of social and environmental contributions, despite a high awareness of the importance of transparency. The implementation of the circular economy encourages companies to integrate sustainability indicators into their reporting systems, although limited resources and technical capacity are major challenges. In conclusion, this study makes a theoretical contribution by expanding the understanding of sustainability accounting practices in the context of social enterprises, as well as practical contributions in the form of recommendations for strengthening accounting systems that are adaptive to circular economy principles to support long-term sustainability.
Analysis of Capital Structure, Size, Growth, and Profitability on Company Value: A Study on Food and Beverage Industry Issuers Listed on the IDX (2020-2022) Oktaviany, Riany; Silaban, Barnabas Tridig
Riwayat: Educational Journal of History and Humanities Vol 8, No 2 (2025): April, Culture and Identity
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v8i2.45126

Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh struktur modal, ukuran, pertumbuhan, dan profitabilitas perusahaan terhadap nilai perusahaan manufaktur di sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020-2022. Metodologi penelitian yang digunakan adalah pendekatan kuantitatif dengan menggunakan analisis regresi linier sederhana. Data kuantitatif bersumber dari laporan keuangan perusahaan yang terdaftar di BEI. Variabel yang diteliti meliputi struktur modal, ukuran, pertumbuhan, profitabilitas, dan nilai perusahaan. Analisis regresi dilakukan untuk menilai hubungan antar variabel tersebut. Dari hasil penelitian dan pengujian hipotesis yang dilakukan dalam penelitian ini, ditemukan bahwa tidak terdapat pengaruh struktur modal perusahaan terhadap variabel nilai perusahaan, tidak terdapat pengaruh ukuran perusahaan terhadap variabel nilai perusahaan, terdapat pengaruh pertumbuhan perusahaan terhadap variabel nilai perusahaan, dan terdapat pengaruh profitabilitas perusahaan terhadap variabel Nilai Perusahaan.
Co-Authors aurellia, tan lilyani Eddy, Endah Purnama Sari Erna Erna, Erna Febianti, Febi Meyliana Meyliana Nur, Nur Oktaviany, Riany Purba, Acabelina Fine Claudia Sinta Setiana Tanujaya, Tyara Angel Clarissa Tiaspupa, Gea Ovelliany Verani Carolina