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All Journal Jurnal Revenue : Jurnal Ilmiah Akuntansi GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Journal of Artificial Intelligence and Digital Business Innovative: Journal Of Social Science Research
Bayangkara, I. B. Ketut
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENYUSUNAN LAPORAN KEBERLANJUTAN BERDASARKAN PERATURAN OTORITAS JASA KEUANGAN NO. 51 TAHUN 2017 PADA PT. BPR SURYA ARTHA UTAMA PERSERODA SURABAYA Nastiti, Kinanti; Bayangkara, I. B. Ketut
GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Vol. 11 No. 1 (2024): 2024 September
Publisher : Lembaga Kajian Ilmu Sosial dan Politik (LKISPOL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56015/gjikplp.v11i1.272

Abstract

In order to make sure that PT. BPR Surya Artha Utama Perseroda Surabaya complies with Financial Services Authority (OJK) Regulation No. 51/POJK.03/2017, which is about sustainable finance, this study aims to evaluate how the company creates its sustainability reports. Data was gathered via in-depth interviews, document analysis, and direct observation; the research employs a qualitative approach, particularly a case study technique. The findings reveal that PT. BPR Surya Artha Utama has not fully integrated environmental sustainability reporting. There remains a gap in comprehensive mapping and reporting on environmental impacts such as waste management, energy use, and emission reduction efforts. These environmental aspects are crucial for comprehensive sustainability reporting as per GRI guidelines. In conclusion, PT. BPR Surya Artha Utama has shown significant progress in economic and social sustainability reporting in line with OJK Regulation No. 51/2017 and GRI guidelines. To achieve full compliance and enhance the quality of its sustainability reporting, the company needs to expand its reporting scope to include environmental aspects. These steps are essential to ensure that the resulting reports not only comply with regulations but also provide a clear and accurate portrayal of the company's overall sustainability performance.
PENGARUH PROFITABILITAS, LAPORAN KEBERLANJUTAN DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN PERAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI PROFITABILITAS Estianingtyas, Farah; Bayangkara, I. B. Ketut
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.723

Abstract

This research study aims to analyzel the effect ofl profitability, sustainability reports, land company size on firml value by applying Goodl Corporate lGovernance (GCG) las a reinforcing or moderating variable in banking companiesl that have been listed on the Indonesia Stock Exchangel (IDX) during thel period l2019 - 2023. Based on the theory of management accounting, sustainability accounting, and Good Corporate Governance, the research utilizes quantitative data derived from the company's published financial statements and sustainability reports. The research method uses regression analysis in testing the hypothesis ofl the influence lof these variables on firm value, either partially or simultaneously. Findings from the resultsl of the study found that profitability, sustainability reports, company size have a positive influence on firm value, but the results are not significant where GCG acts as a moderating variable also does not moderate profitability on firm value, and profitability, sustainability reports, and company size simultaneously or simultaneously only have la small influence on firm value. Thel results lof this analysisl are input for companies, especially in the banking industry, to apply GCG principles and sustainability reports to increase company value and become attractive to investors
Analisis ESG Dalam Praktik Akuntansi Keberlanjutan: PT Golden Energy Mines Tbk dan PT Wijaya Karya (Persero) Tbk Wulandari, Amalia Devi; Bayangkara, I. B. Ketut
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1208

Abstract

Penelitian ini bertujuan untuk Untuk menganalisis dan mengevaluasi penerapan prinsip Environmental, Social, and Governance (ESG) dalam praktik akuntansi keberlanjutan di PT Golden Energy Mines Tbk dan Pt Wijaya Karya (Persero) Tbk berdasarkan laporan keberlanjutan dan standar pelaporan yang berlaku. Penelitian ini menggunakan pendekatan kualitatif dengan data yang diambil dari laporan keberlanjutan dua perusahaan yang termasuk dalam ASSRAT Winner 2024. Penelitian ini memberikan menganalisis implementasi ESG dalam praktik akuntansi keberlanjutan pada dua perusahaan publik Indonesia, yaitu PT Golden Energy Mines Tbk (GEMS) dan PT Wijaya Karya (Persero) Tbk (WIKA), yang merupakan peserta dan pemenang dalam Asia Sustainability Reporting Rating (ASSRAT) 2024. Penelitian menggunakan pendekatan kualitatif dengan menganalisis laporan keberlanjutan dan kepatuhan terhadap standar pelaporan seperti GRI dan regulasi OJK.
Penerapan Ekonomi Hijau dalam Strategi Pengelolaan Limbah di PT. Adaro Energy Indonesia Tbk Putri, Nanda Karisma; Bayangkara, I. B. Ketut
Innovative: Journal Of Social Science Research Vol. 4 No. 3 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i3.11304

Abstract

Penelitian ini bertujuan untuk memahami bagaimana penerapan ekonomi hijau dalam strategi pengelolaan limbah di PT. Adaro Energy Indonesia Tbk. Metode penelitian yang dipakaiialah kualitatif deskriptif, dengan data berasal dari data sekunder yaitu Sustainability ReportPT. Adaro Energy Indonesia Tbk tahun 2023. Dokumen ini dipilih karena menyajikan penjelasan terperinci mengenai kebijakan dan strategi yang diterapkan perusahaan dalam mengelola limbahnya. Selain itu, penelitian ini juga memanfaatkan dokumen pendukung yang berasal dari literatur yang relevan yang tersedia secara daring dan tersebar di internet. Informasi yang terhimpun kemudian dianalisis secara teliti. Temuan dari penelitian ini mengindikasikan bahwa PT. Adaro Energy Indonesia Tbk telah berhasil mengintegrasikan prinsip-prinsip ekonomi hijau dalam pengelolaan limbahnya dengan efektif, dengan memanfaatkan teknologi secara optimal.
Co-Authors Estianingtyas, Farah Nastiti, Kinanti Putri, Nanda Karisma Wulandari, Amalia Devi