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All Journal Journal of Artificial Intelligence and Digital Business Business and Investment Review
Rastafael, Yoel
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Social Sciences

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The Effect of Implementing Green Accounting on Company Financial Performance Wulandari, Ayu Lus; Rastafael, Yoel; Hwihanus, Hwihanus
Business and Investment Review Vol. 2 No. 3 (2024)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.114

Abstract

In industrial competition, obtaining maximum profits is a company goal, so that in this increasingly hot competition all companies are competing and fighting to be able to improve their company's performance, increasing company performance can help maintain making industry players try to improve their performance in order to maintain the company's life in the future as well as able to compete optimally. However, companies sometimes do not think about the consequences of the company's production process on the environment. This research uses the Meta Analysis method which was carried out on several international articles and journals. This meta-analysis research is a method used to analyze and combine several existing studies to obtain new findings and obtain general conclusions from these studies. Based on research on several existing studies, it can be concluded that green accounting can be useful, because it can improve company performance. Green accounting used in companies can help achieve business goals, because green accounting can help management find out whether the company is able to carry out its obligations or responsibilities towards sustainable development.
Pengaruh Penerapan E-Governement dan Partisipasi masyarakat dalam Meningkatkan Responsivitas Pemerintah melalui Akuntabilitas Sektor Publik: Studi Kasus UPT PPD Samsat Rastafael, Yoel; Hidayat, Muhammad Taufiq
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.4947

Abstract

Penelitian ini mengkaji pengaruh penerapan e-government dan partisipasi masyarakat terhadap responsivitas pemerintah dengan akuntabilitas sektor publik sebagai variabel mediasi pada UPT PPD Samsat Krian. Latar belakang penelitian berfokus pada pentingnya digitalisasi layanan public serta keterlibatan masyarakat dalam meningkatkan kualitas pelayanan pemerintah daerah Pendekatan kuantitatif digunakan dengan memanfaatkan analisis SmartPLS untuk menguji hubungan langsung maupun tidak langsung antarvariabel yang diteliti Di mana data diperoleh melalui penyebaran kuesioner. Hasil penelitian menunjukkan bahwa e-government dan partisipasi masyarakat memiliki pengaruh positif dan signifikan terhadap responsivitas pemerintah. Namun demikian, penerapan e- government tidak terbukti berpengaruh signifikan secara langsung terhadap akuntabilitas sektor publik, sementara partisipasi masyarakat dan responsivitas pemerintah menunjukkan pengaruh positif terhadap pembentukan akuntabilitas. Temuan ini menegaskan bahwa keterlibatan publik dan kualitas daya tanggap pelayanan merupakan faktor penting dalam mewujudkan pertanggungjawaban pemerintah. Lebih lanjut, hasil pengujian mediasi menunjukkan bahwa akuntabilitas sektor publik mampu memediasi secara parsial pengaruh e-government dan partisipasi masyarakat terhadap responsivitas pemerintah. Secara keseluruhan, hasil penelitian menegaskan bahwa digitalisasi pelayanan publik tidak cukup hanya mengandalkan penyediaan sistem teknologi, tetapi juga memerlukan penguatan akuntabilitas agar dapat meningkatkan kepercayaan dan kepuasan masyarakat. Penelitian ini diharapkan dapat memberikan kontribusi praktis bagi UPT PPD Samsat Krian dalam memperkuat implementasi e-government, mengoptimalkan mekanisme partisipasi masyarakat, serta membangun sistem akuntabilitas yang lebih transparan dan responsif.
Co-Authors - Hwihanus Hidayat, Muhammad Taufiq Wulandari, Ayu Lus