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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business
Yohanes Pemandi Lian
Universitas Katolik Widya Mandira Kupang
Economics, Econometrics & Finance

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Peran Sustainability Accounting dalam Meningkatkan Transparansi dan Kinerja Keberlanjutan Perusahaan Veronica Tania Manirili; Giska Audia Fatima Ina; Janete Firdaus Adele Djawa; Yohanes Pemandi Lian
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 1 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i1.1330

Abstract

Growing pressure from stakeholders and global sustainability challenges has increased the demand for transparent and reliable non-financial disclosures. Although sustainability accounting frameworks such as GRI and ISSB have expanded rapidly, many companies still face inconsistencies in the quality and use of sustainability information. This study aims to explain how sustainability accounting can enhance corporate transparency and sustainability performance, while addressing the gap in previous literature that often discusses these components separately. Using a qualitative library research method, this study analyzes books, journal articles, and official sustainability reporting standards published within the last decade. Content analysis was applied to identify recurring themes related to the role, relevance, and impact of sustainability accounting in organizational practices. The findings show that sustainability accounting strengthens transparency by providing structured and comparable ESG disclosures, enabling stakeholders to assess environmental and social impacts more accurately. The study also finds that sustainability accounting contributes to improved sustainability performance by helping companies evaluate resource efficiency, emissions control, employee welfare, and governance quality. These insights demonstrate that sustainability accounting functions not only as a reporting tool but also as a strategic managerial instrument that supports long-term value creation. The study highlights the urgent need for companies to adopt consistent sustainability reporting frameworks to ensure accountability and maintain legitimacy in an increasingly sustainability-oriented business environment.
Analisis Pemanfaatan E-Commerce dan Digital Marketing sebagai Pendorong Produktivitas UMKM di Kota Kupang Maria Lusia Mutiara Lori; Ronli Anugrah Amnifu; Osoroi Maryano Sombai; Yohanes Pemandi Lian
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 1 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i1.1338

Abstract

The rapid growth of digital technology has transformed business practices among MSMEs, particularly through the adoption of e-commerce and digital marketing. However, the level of digital literacy and the ability of business actors to optimize digital platforms in Kupang City remain uneven, creating a gap between available technological opportunities and their actual utilization. This study aims to analyze how MSMEs in Kupang City employ e-commerce and digital marketing and how these practices contribute to business productivity. Using a qualitative method with an analyticalexploratory approach, data were collected through in-depth interviews, observation, and documentation. The data were analyzed using the Miles, Huberman, and Saldaña model, which includes data condensation, presentation, and conclusion verification. The findings indicate that e-commerce enhances business visibility, accelerates transactions, and expands market reach, especially for MSMEs with higher digital competence. Digital marketing through social media platforms also strengthens customer engagement when content is produced consistently and reflects local cultural nuances. The most substantial improvement in productivity appears among MSMEs that integrate e-commerce and digital marketing, resulting in increased sales, broader customer reach, and more efficient operations. Nevertheless, limited digital literacy, inadequate equipment, and weak content management remain obstacles for many business actors. These results underscore the need to strengthen digital capacity so that MSMEs in Kupang City can fully utilize digital opportunities and enhance their competitiveness.
Co-Authors Giska Audia Fatima Ina Janete Firdaus Adele Djawa Maria Lusia Mutiara Lori Osoroi Maryano Sombai Ronli Anugrah Amnifu Veronica Tania Manirili