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All Journal Jurnal EMT KITA Fokus Abdimas Advances: Jurnal Ekonomi & Bisnis
Marani, Yohanes
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Assessing the Role of Sustainability and ESG Accounting in Driving Corporate Performance and Stakeholder Value Marani, Yohanes
Advances: Jurnal Ekonomi & Bisnis Vol. 2 No. 2 (2024): March - April
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v2i2.171

Abstract

This study investigates the integration of sustainability principles and Environmental, Social, and Governance (ESG) accounting into corporate strategies and its implications for corporate performance and stakeholder value. Through a comprehensive literature review, the research aims to elucidate the critical role of sustainability and ESG integration in driving long-term value creation and stakeholder engagement. The research methodology adopts a qualitative approach, analyzing existing literature to explore key themes, concepts, and empirical findings related to sustainability integration. Findings reveal that sustainability integration is imperative for mitigating risks associated with climate change, resource depletion, and social inequality, while ESG accounting enhances transparency, accountability, and value creation within organizations. However, challenges such as internal stakeholder resistance, lack of senior management buy-in, and resource constraints hinder effective integration. The discussion emphasizes the need for a holistic approach to sustainability, strong corporate governance, and proactive leadership to overcome implementation barriers and drive sustainable business outcomes. Overall, this research contributes to theoretical understanding by synthesizing insights from diverse perspectives and offers practical implications for companies aiming to prioritize sustainability in their strategic decision-making processes.
PENDAMPINGAN PENGELOLAAN KEUANGAN PADA JEMAAT GKI DIASPORA KOTARAJA Patiran, Andarias; Boari, Yoseb; Dasinapa, Margaretha B.; Marani, Yohanes; Panggabean, Bungaria
Fokus ABDIMAS Vol 1, No 2: APRIL 2023
Publisher : STIE Pelita Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/abdimas.1.2.29-40

Abstract

Financial management is a process that involves planning, organizing, supervising, controlling and reporting financial activities carried out by individuals, families, organizations or government agencies. The purpose of this financial management assistance is to improve the ability of cash holders. The method of implementing this service is to provide training and assistance to cash holders. The results of this service activity are 1). Cash holders and congregation managers need a better understanding of financial management and ways to overcome common obstacles. 2). There needs to be assistance in managing the congregation's finances in order to increase the effectiveness and efficiency of financial management for cash holders. 3). It is necessary to make clear financial management very important to ensure that the congregation's finances are well managed. 4). Mentoring activities can help improve the performance of cash holders and congregation managers in managing finances.Keywords: Financial Management, Financial Oversight, Financial Reporting
Analisis Pengaruh Religiosity dan Ethical Judgements terhadap Tax Avoidance Saksono, Lalang; Sandag, Eltie Christi; Affandi, Muhammad Rispan; Patiran, Andarias; Marani, Yohanes
Jurnal EMT KITA Vol 10 No 1 (2026): JANUARY 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i1.5489

Abstract

The purpose of this study is to analyze Religiosity and Ethical Judgments on Tax Avoidance. This study used a survey of Corporate Taxpayers in Purwokerto City. Corporate Taxpayers were chosen because, in terms of total Indonesian state revenue, corporate taxpayers contribute more than individual taxpayers. Hypothesis testing used regression analysis with the help of the SmartPLS 4.0.9.9 program. The results showed that Religiosity and Ethical Judgments have a positive and significant effect on tax avoidance.
Co-Authors Affandi, Muhammad Rispan Boari, Yoseb Dasinapa, Margaretha B. Panggabean, Bungaria Patiran, Andarias Saksono, Lalang Sandag, Eltie Christi