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ASSESSING THE ROLE OF DIGITAL BANKING IN PROMOTING FINANCIAL INCLUSION IN EMERGING MARKETS Fitrianti, Nida Garnida; Yolistina, Anggun; Fatmasari, Raden Roro
Journal of Jabar Economic Society Networking Forum Vol. 1 No. 10 (2024): Jesocin - September
Publisher : Organisasi Kreatif Indonesia Emas

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Background: The dynamic business environment requires organizations to align their strategies with financial insights to remain competitive. Management accounting provides a framework for evaluating business decisions and optimizing resource allocation. Aims: This research aims to investigate the influence of management accounting tools and practices on strategic decision-making and the subsequent effect on organizational performance. Research Method: A mixed-methods approach was adopted, combining quantitative analysis of survey data from 200 organizations with qualitative interviews of senior management professionals. Data were analyzed using statistical tools to identify patterns and relationships. Results and Conclusion: The findings highlight that management accounting significantly supports strategic planning by delivering accurate, relevant, and timely information. Organizations employing advanced management accounting practices demonstrate superior financial performance, enhanced decision-making processes, and a higher capacity to adapt to environmental changes. Contribution: This study bridges the gap between theoretical frameworks and practical applications of management accounting in strategic contexts, offering insights into optimizing resource utilization for organizational success.

articel EVALUATING THE IMPACT OF SUSTAINABILITY REPORTING ON CORPORATE FINANCIAL PERFORMANCE Fitrianti, Nida Garnida; Yolistina, Anggun; Aripin, Zaenal
Journal of Jabar Economic Society Networking Forum Vol. 1 No. 10 (2024): Jesocin - September
Publisher : Organisasi Kreatif Indonesia Emas

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Background:Sustainability reporting has become an essential aspect of corporate governance, driven by the increasing demand for transparency in environmental, social, and governance (ESG) practices. As companies face growing pressure from investors, regulators, and consumers to adopt sustainable practices, the need to understand the impact of sustainability reporting on corporate financial performance has never been more critical. Aims:This study aims to evaluate the relationship between sustainability reporting and corporate financial performance, focusing on the role of environmental, social, and governance factors in influencing financial outcomes. By examining data from publicly listed companies across various industries, this research seeks to identify the key drivers of financial success linked to sustainability practices. Research Method:A mixed-methods approach was employed, combining quantitative analysis of financial data from 50 publicly listed companies spanning from 2015 to 2023, with qualitative insights gathered through semi-structured interviews with industry experts. Key financial metrics such as return on assets (ROA), return on equity (ROE), and earnings per share (EPS) were analyzed in relation to ESG scores derived from third-party rating agencies. Results and Conclusion:The study found a positive correlation between sustainability reporting and improved financial performance, particularly in sectors such as technology and services. Environmental initiatives, such as carbon reduction and resource efficiency, were found to have the most significant impact on return on assets and equity. Social responsibility investments also contributed to enhanced market capitalization, while strong governance practices reduced stock price volatility. The findings suggest that companies adopting comprehensive sustainability practices tend to experience better financial outcomes, greater investor confidence, and improved stakeholder relationships. Contribution:This research contributes to the growing body of literature on sustainability and corporate performance by providing empirical evidence on the financial benefits of sustainability reporting. The study also offers practical recommendations for companies looking to enhance their sustainability practices and improve financial performance through effective ESG reporting.

ASSESSING THE ROLE OF DIGITAL BANKING IN PROMOTING FINANCIAL INCLUSION IN EMERGING MARKETS Fitrianti, Nida Garnida; Yolistina, Anggun; Fatmasari, Raden Roro
Journal of Jabar Economic Society Networking Forum Vol. 1 No. 10 (2024): Jesocin - September
Publisher : Organisasi Kreatif Indonesia Emas

Show Abstract | Download Original | Original Source | Check in Google Scholar

Background: The dynamic business environment requires organizations to align their strategies with financial insights to remain competitive. Management accounting provides a framework for evaluating business decisions and optimizing resource allocation. Aims: This research aims to investigate the influence of management accounting tools and practices on strategic decision-making and the subsequent effect on organizational performance. Research Method: A mixed-methods approach was adopted, combining quantitative analysis of survey data from 200 organizations with qualitative interviews of senior management professionals. Data were analyzed using statistical tools to identify patterns and relationships. Results and Conclusion: The findings highlight that management accounting significantly supports strategic planning by delivering accurate, relevant, and timely information. Organizations employing advanced management accounting practices demonstrate superior financial performance, enhanced decision-making processes, and a higher capacity to adapt to environmental changes. Contribution: This study bridges the gap between theoretical frameworks and practical applications of management accounting in strategic contexts, offering insights into optimizing resource utilization for organizational success.

articel EVALUATING THE IMPACT OF SUSTAINABILITY REPORTING ON CORPORATE FINANCIAL PERFORMANCE Fitrianti, Nida Garnida; Yolistina, Anggun; Aripin, Zaenal
Journal of Jabar Economic Society Networking Forum Vol. 1 No. 10 (2024): Jesocin - September
Publisher : Organisasi Kreatif Indonesia Emas

Show Abstract | Download Original | Original Source | Check in Google Scholar

Background:Sustainability reporting has become an essential aspect of corporate governance, driven by the increasing demand for transparency in environmental, social, and governance (ESG) practices. As companies face growing pressure from investors, regulators, and consumers to adopt sustainable practices, the need to understand the impact of sustainability reporting on corporate financial performance has never been more critical. Aims:This study aims to evaluate the relationship between sustainability reporting and corporate financial performance, focusing on the role of environmental, social, and governance factors in influencing financial outcomes. By examining data from publicly listed companies across various industries, this research seeks to identify the key drivers of financial success linked to sustainability practices. Research Method:A mixed-methods approach was employed, combining quantitative analysis of financial data from 50 publicly listed companies spanning from 2015 to 2023, with qualitative insights gathered through semi-structured interviews with industry experts. Key financial metrics such as return on assets (ROA), return on equity (ROE), and earnings per share (EPS) were analyzed in relation to ESG scores derived from third-party rating agencies. Results and Conclusion:The study found a positive correlation between sustainability reporting and improved financial performance, particularly in sectors such as technology and services. Environmental initiatives, such as carbon reduction and resource efficiency, were found to have the most significant impact on return on assets and equity. Social responsibility investments also contributed to enhanced market capitalization, while strong governance practices reduced stock price volatility. The findings suggest that companies adopting comprehensive sustainability practices tend to experience better financial outcomes, greater investor confidence, and improved stakeholder relationships. Contribution:This research contributes to the growing body of literature on sustainability and corporate performance by providing empirical evidence on the financial benefits of sustainability reporting. The study also offers practical recommendations for companies looking to enhance their sustainability practices and improve financial performance through effective ESG reporting.

INVESTIGATING THE IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON GLOBAL FINANCIAL TRANSPARENCY Fitrianti, Nida Garnida; Ria, Nia; Fatmasari, Raden Roro
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 1 No. 10 (2024): KISA INSTITUE : September
Publisher : PT. Kreatif Indonesia Satu

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Background:The global financial landscape is increasingly interconnected, and the need for transparent and comparable financial reporting across borders is critical. The International Financial Reporting Standards (IFRS) have been introduced to address these needs, aiming to harmonize accounting practices worldwide. This research explores the impact of IFRS on global financial transparency, focusing on how its adoption affects the quality of financial reporting, comparability, and investor confidence across various regions and industries. Aims:The primary aim of this study is to assess the influence of IFRS adoption on financial transparency in multinational corporations. The research aims to investigate the effect of IFRS on financial statement accuracy, transparency in financial reporting, and the role it plays in improving global financial integration. Research Method:This paper adopts a qualitative research method, combining literature review with case studies from various regions that have adopted IFRS. A comparative analysis is conducted to examine the changes in financial transparency pre- and post-IFRS adoption in countries such as the European Union, the United States, and emerging economies. Results and Conclusion:The research reveals that IFRS adoption has led to significant improvements in financial transparency, particularly in terms of comparability and consistency of financial statements across borders. However, challenges remain in terms of full compliance, especially in emerging economies. The study concludes that while IFRS has positively impacted global financial transparency, further efforts are needed to standardize its implementation worldwide. Contribution:This study contributes to the ongoing discourse on global financial standards by providing empirical evidence on the effect of IFRS on financial transparency. The findings offer insights for regulators, financial institutions, and multinational corporations seeking to understand the implications of IFRS adoption.

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