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All Journal INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Journal of Management
Gilby Sapulette, Shella
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Economics, Econometrics & Finance

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EVOLUTION OF SUSTAINABILITY ACCOUNTING: IMPLEMENTATION OF FINANCIAL ACCOUNTING STANDARDS AND ITS IMPACT ON BUSINESS SUSTAINABILITY Franco Benony Limba; Gilby Sapulette, Shella
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 6 (2024): June
Publisher : Adisam Publisher

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Abstract

The use of accounting allows for good financial management, where good financial management in a business will of course have more potential for the sustainability of a business. Accounting is a powerful tool that plays a central role in achieving business sustainability goals. Financial accounting standards act as a compass that directs the flow of financial information so that it remains on the correct and trustworthy path. Implementation of sustainable financial accounting standards has a positive impact on business sustainability, both in terms of financial transparency and support for sustainable development goals. This research in-depth investigates the evolution of sustainability accounting: the implementation of financial accounting standards and its impact on business sustainability using literature study methods. This research discusses the evolution of sustainability accounting, the definition and types of financial accounting standards, accounting as the main tool in realizing sustainable business, the implementation of financial accounting standards and its impact on business sustainability.
Planning Budget For MSMEs Financial Performance Sugianto; Gustini, Sri; Gilby Sapulette, Shella
Journal of Management Vol. 3 No. 1 (2024): January - June
Publisher : Yayasan Pendidikan Belajar Berdikari

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This study seeks to investigate financial attitudes toward shopping interest. A case study of students from the Faculty of Engineering at Pasundan University in Bandung who utilize the Tokopedia application. The author employed a purposive sampling strategy for the sample in this study, which is classified as quantitative research. The sample size for this study was 88 people, and it focused on Tokopedia users who also attended the Faculty of Engineering at Pasundan University. The analytic approach is Multiple Linear Regression, and the research scale is a Likert scale. The findings of this study indicate that the Financial Literacy variable has a positive and significant effect on Shopping, whereas the Financial Technology variable has a positive and significant effect on Shopping Interest. Then, there is a favorable and considerable influence on Shopping Interest.
Co-Authors Franco Benony Limba Gustini, Sri Sugianto