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All Journal Akuntansiku Moneta : Journal of Economics and Finance
Rizal, Moch Rifqi
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Social Sciences

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Green Energy Transformation In Sumatera: The Influence Of Government Expenditure On The Achievement Of Sdg 7 (Clean And Affordable Energy) Rizal, Moch Rifqi; Hidayatullah, Firda
Moneta : Journal of Economics and Finance Vol. 2 No. 4 (2024): October 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v2i4.356

Abstract

This research aims to explore government expenditure's impact on achieving SDG 7 (Affordable and Clean Energy) in Sumatera. The primary focus of this study is on green energy transformation as a strategic effort to enhance economic growth and societal well-being in the region. Using quantitative methods, this research analyzes secondary data from various sources, including government expenditure reports and statistical data related to the achievement of SDG 7. The findings indicate that government spending in the energy sector, particularly in infrastructure and services, significantly impacts achieving clean and affordable energy targets. However, challenges such as insufficient infrastructure and suboptimal regulations remain major obstacles. This study provides critical insights for policymakers in designing more effective strategies to accelerate green energy transformation in Sumatera and support the national achievement of SDG 7 targets.
Penilaian kualitas pengungkapan laporan keberlanjutan PT Adaro Energy Indonesia Tbk tahun 2023 berdasarkan standar GRI Rizal, Moch Rifqi; Firmansyah, Amrie
Akuntansiku Vol 4 No 2 (2025)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/akuntansiku.v4i2.1526

Abstract

Penelitian ini bertujuan untuk menilai kualitas pengungkapan dalam laporan keberlanjutan PT Adaro Energy Indonesia Tbk tahun 2023 menggunakan standar Global Reporting Initiative (GRI). Metode yang digunakan adalah analisis konten, dimana laporan keberlanjutan perusahaan dikodekan dan dievaluasi berdasarkan kriteria standar GRI. Hasil penelitian menunjukkan bahwa PT Adaro Energy Indonesia Tbk telah mengungkapkan sebagian besar indikator yang diwajibkan oleh GRI, namun masih ada beberapa area yang memerlukan peningkatan, terutama terkait pengungkapan emisi dan energi. Kontribusi penelitian ini adalah memberikan rekomendasi praktis bagi perusahaan dalam meningkatkan transparansi dan akuntabilitas laporan keberlanjutannya serta memberikan wawasan bagi penelitian selanjutnya tentang kualitas pengungkapan di sektor energi.
Co-Authors Amrie Firmansyah Hidayatullah, Firda