Article Per Year (5 Year)
p-Index From 2020 - 2025
0.61
P-Index
This Author published in this journals
All Journal JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Inspirasi Ekonomi : Jurnal Ekonomi Manajemen
Djoko Sugiono
Unknown Affiliation
Economics, Econometrics & Finance

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Media Exposure, Environmental Performance, Company Size And Its Influence On Carbon Emission Disclosure Aruning Puspita, Dyah; Christa Delvia; Djoko Sugiono
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 3 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v9i3.2279

Abstract

This study aims to determine the influence of media exposure, environmental performance, and company size on mining companies listed on the Indonesia Stock Exchange. This study has the quantitative nature of causality. The population contained in this study is companies in the mining sector listed on the Indonesia Stock Exchange which were then obtained as many as 36 companies. The technique used in the sampling process in this study was purposive sampling which in the end obtained 12 companies that had met the criteria. The method that researchers use is to use the PLS method to test the influence of research variables using SmartPLS 4 software. This result shows that media exposure has a significant effect on carbon emission disclosure, environmental performance has a significant effect on carbon emission disclosure, and company size has a significant effect on carbon emission disclosure.
IMPLEMENTASI GRI STANDARD DAN POJK NO 51/POJK.03/2017 DALAM LAPORAN KEBERLANJUTAN PERUSAHAAN BASIC MATERIALS Puspita, Dyah Aruning; Nurul Muri’ah; Djoko Sugiono
Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Vol. 6 No. 4 (2024): Inspirasi Ekonomi : Jurnal Ekonomi Manajemen
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/ie.v6i4.7878

Abstract

This study aims to determine the implementation of the GRI Standard and POJK No. 51/POJK.03/2017 in the sustainability report for the 2020-2022 period of basic materials companies listed on the Indonesia Stock Exchange (IDX). The variable in this study is the implementation of the GRI Standard and POJK No. 51 / POJK.03 / 2017 in the sustainability report. The population in this study are basic materials companies listed on the Indonesia Stock Exchange (IDX) which are on the main board of 42 companies. Samples that meet the criteria are 13 basic materials sector companies for the 2020-2022 period so that the total is 39 samples, which are selected based on certain criteria. The analysis carried out is to identify how well the GRI Standard and POJK No. 51 / POJK.03 / 2017 are applied in the sample sustainability report. The results of the analysis show that there is an increase in the disclosure score of the GRI Standard and POJK No. 51 / POJK.03 / 2017 in the sustainability reports of basic materials companies from 2020 to 2022 which indicates that from year to year the company's concern for the environment or the sustainability performance of basic materials companies has increased. The results of this study are expected to be the knowledge and consideration of investors in investing.
CARBON EMISSION DISCLOSURE IN ENVIRONMENTAL MANAGEMENT ACCOUNTING PRACTICES (Indo Tambangraya Megah Tbk Study) Puspita, Dyah Aruning; Habibi Amarullah; Djoko Sugiono
Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Vol. 7 No. 1 (2025): Inspirasi Ekonomi : Jurnal Ekonomi Manajemen
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Timor

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

Abstract

This research aims to determine and analyze carbon emissions in the sustainability report for the 2020-2022 period of Indo Tambangraya Megah Tbk. (ITMG). The variable in this research is the reporting of Carbon Emissions in sustainability reports. The population in this study was Indo Tambangraya Megah Tbk. (ITMG) for the 2020-2022 period, which was selected based on certain criteria. The analysis carried out is to identify how well the Carbon Emission Disclosure Checklist is implemented in the sustainability report of the object under study. Results of analysis of Indo Tambangraya Megah Tbk. (ITMG) shows that every year carbon emissions reporting is always carried out and there are improvements in several aspects by the company Indo Tambangraya Megah Tbk. (ITMG) which indicates that from year to year the company's concern for the environment or the sustainability performance of the company Indo Tambangraya Megah Tbk. (ITMG) experienced an increase. It is hoped that the results of this research can become knowledge and consideration for investors in investing.
Co-Authors Aruning Puspita, Dyah Christa Delvia Dyah Aruning Puspita Habibi Amarullah Nurul Muri’ah