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All Journal JIAI (Jurnal Ilmiah Akuntansi Indonesia) Muhasabatuna: Jurnal Akuntansi Syariah Jurnal Akuntansi Trisakti
Imansari, Lisa Cahyani
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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PENGARUH PENERAPAN GREEN ACCOUNTING DAN ENVIRONMENTAL PERFORMANCE TERHADAP FINANCIAL PERFORMANCE Imansari, Lisa Cahyani; Miqdad, Muhammad; Wahyuni, Nining Ika
Jurnal Ilmiah Akuntansi Indonesia Vol 9, No 1 (2024): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v9i1.22229

Abstract

This research aims to examine the influence of green accounting and environmental performance on financial performance. The research subjects are companies in the basic chemical industry sector listed on the Indonesia Stock Exchange for the years 2021-2022, totaling 66 samples of companies selected through purposive sampling techniques. Data sources were obtained from annual reports and PROPER ratings. The results of the research indicate that green accounting does not have an impact on the financial performance of companies, whereas environmental performance has a positive effect on the financial performance of companies. The findings conclude that the environmental costs reported in the company's annual reports are not perceived as an enhancement to the company's image, aimed at providing a positive response to stakeholders. The success of companies in environmental performance, as indicated by the PROPER rating, is considered a sign of the company's commitment to conducting its operational activities while safeguarding the environment. This commitment is positively received by stakeholders.
PENGARUH PENGUNGKAPAN EMISI KARBON DAN PENERAPAN SISTEM MANAJEMEN LINGKUNGAN TERHADAP KINERJA LINGKUNGAN DENGAN CEO POWER SEBAGAI VARIABEL MODERASI Imansari, Lisa Cahyani; Irmadariyani, Ririn; Sayekti, Yosefa
Jurnal Akuntansi Trisakti Vol. 11 No. 2 (2024): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v11i2.21114

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pengungkapan emisi karbon dan penerapan Sistem Manajemen Lingkungan ISO 14001 terhadap kinerja lingkungan perusahaan, dengan CEO Power sebagai variabel moderasi. Metode yang digunakan adalah studi kuantitatif, menggunakan data sekunder dari laporan tahunan dan laporan keberlanjutan perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia pada tahun 2022-2023. Teknik purposive sampling digunakan untuk memilih sampel yang sesuai berdasarkan kriteria tertentu. Analisis data dilakukan menggunakan regresi moderasi melalui perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa pengungkapan emisi karbon memiliki pengaruh positif signifikan terhadap kinerja lingkungan, sedangkan penerapan Sistem Manajemen Lingkungan ISO 14001 tidak menunjukkan pengaruh signifikan. CEO Power tidak memoderasi hubungan antara pengungkapan emisi karbon dan kinerja lingkungan, maupun hubungan antara penerapan Sistem Manajemen Lingkungan ISO 14001 dan kinerja lingkungan. Penelitian ini memberikan kontribusi bagi perusahaan dalam meningkatkan transparansi dan implementasi praktik keberlanjutan lingkungan, serta memberikan wawasan bagi penelitian selanjutnya untuk mempertimbangkan metodologi kuantitatif lain yang dapat mengurangi subjektivitas dalam penilaian pengungkapan.
The Role of Tourism Accounting in The Context of Sustainable Tourism Imansari, Lisa Cahyani
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 6 No. 1 (2024): Juny
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v6i1.2686

Abstract

Sustainable tourism as a development concept for sustainable tourism that can provide long-term impacts. Beyond just offering entertainment, sustainable tourism is expected to have positive impacts on the environment, social, cultural, and broader economic aspects for both the local community and visiting tourists. The purpose of this research is to examine and analyze the role of Tourism Accounting in supporting the success of Sustainable Tourism, with a case study on Rembangan Tourism in Jember. This research is based on a qualitative perspective or paradigm using a case study design. The results of this research show that tourism accounting in Rembangan Tourism has provided significant support in meeting the criteria for sustainable tourism.
Co-Authors Muhammad Miqdad Nining Ika Wahyuni Ririn Irmadariyani Yosefa Sayekti