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All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) GREENOMIKA ADIMA
Erstiawan, Martinus
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences Other

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Mapping Green Accounting Research Trends in Indonesia : A Systematic Literatur Review Perspective from 2017 to 2024 Erstiawan, Martinus
GREENOMIKA Vol. 6 No. 2 (2024): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/unu.gnk.2024.06.2.5

Abstract

Research Objective: This study examines the contribution of research to the development of green accounting, both theoretically and practically, and offers recommendations for future research based on a literature mapping. The literature review method was used, employing Harzing’s Publish or Perish (Window GUI Edition 8) application with Google Scholar as the source, using the keyword "green accounting." The data collected comprises 18 articles from open journal systems, 3 of which are nationally accredited at Sinta 4. Research Findings: This study shows that implementing green accounting can improve financial performance and investor appeal, demonstrating mutually beneficial economic and social benefits. The integration of religious values and local culture strengthens the implementation of green accounting, creating strong social and moral support. Environmental education plays a crucial role in promoting future awareness and practice of green accounting. Green accounting can enhance profitability and operational efficiency, proving that sustainability and economic gain can coexist. Corporate Social Responsibility (CSR) as a moderating factor can strengthen the effects of green accounting on company value and sustainability. Transparency and accountability in environmental reporting improve corporate reputation and meet stakeholder expectations. Conclusion: There was a peak in green accounting research in 2017, followed by a decline in research on this theme by 2023.
Mapping Green Accounting Research Trends in Indonesia : A Systematic Literatur Review Perspective from 2017 to 2024 Erstiawan, Martinus
GREENOMIKA Vol. 6 No. 2 (2024): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/unu.gnk.2024.06.2.5

Abstract

Research Objective: This study examines the contribution of research to the development of green accounting, both theoretically and practically, and offers recommendations for future research based on a literature mapping. The literature review method was used, employing Harzing’s Publish or Perish (Window GUI Edition 8) application with Google Scholar as the source, using the keyword "green accounting." The data collected comprises 18 articles from open journal systems, 3 of which are nationally accredited at Sinta 4. Research Findings: This study shows that implementing green accounting can improve financial performance and investor appeal, demonstrating mutually beneficial economic and social benefits. The integration of religious values and local culture strengthens the implementation of green accounting, creating strong social and moral support. Environmental education plays a crucial role in promoting future awareness and practice of green accounting. Green accounting can enhance profitability and operational efficiency, proving that sustainability and economic gain can coexist. Corporate Social Responsibility (CSR) as a moderating factor can strengthen the effects of green accounting on company value and sustainability. Transparency and accountability in environmental reporting improve corporate reputation and meet stakeholder expectations. Conclusion: There was a peak in green accounting research in 2017, followed by a decline in research on this theme by 2023.
AUDIT SISTEM INFORMASI MENGGUNAKAN FRAMEWORK COBIT PADA SEKOLAH TINGGI “X” SURABAYA Erstiawan, Martinus; Soebijono, Tony
Jurnal Riset Mahasiswa Akuntansi Vol. 10 No. 1 (2022): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 10 NOMOR 1 TAHUN 2022
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v10i1.6652

Abstract

Audit sistem informasi pada penelitian menggunakan framework COBIT untuk menilai domain Deliver and Support dalam IT Governance. Rancangan model audit sistem informasi ini dibuat berdasarkan pada pedoman manajemen dan kuesioner akan dibentuk untuk mengidentifikasi level of maturity dari sekolah tinggi “X”. Model maturity adalah alat untuk mengukur seberapa baik proses sistem informasi berkembang. Berdasarkan hasil interview dan pengolahan kuesioner yang berkaitan dengan proses IT, menunjukkan pencapaian tingkatan current maturity institusi untuk DS8 dan DS12 terletak pada level 2 artinya repeatable, untuk DS2, DS3, DS4, DS5, DS6, DS7, DS9, DS10 dan DS13 terletak pada level 3 artinya defined, sedangkan DS1 dan DS11 terletak pada level 4 artinya managed. Rekomendasi untuk pihak manajemen sekolah tinggi “X” disusun berdasar domain Deliver and Support, diketahui bahwa proses DS8 dan DS12 terletak pada level 2 merupakan proses yang memiliki level of maturity yang paling kecil dan secara keseluruhan memiliki indeks rata-rata 3.06, hal ini berarti bahwa sistem informasi sekolah tinggi “X” telah distandarisasi, didokumentasikan, dan dikomunikasikan melalui pelatihan, namun kepatuhan pada proses tersebut bergantung pada individu dan penyimpangan akan terdeteksi. Hal ini berarti institusi belum mempunyai tingkat perhatian yang optimal dalam pencapaian institusi, karena expected Maturity Level adalah pada level 5 (Optimised).
MENGGALI POTENSI DIRI BISNIS SANTRIPRENEUR BERBASIS BIMBINGAN TEKNIS erstiawan, martinus
ADIMA Jurnal Awatara Pengabdian Kepada Masyarakat Vol 2 No 4 (2024): Oktober
Publisher : Awatara Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61434/adima.v2i4.238

Abstract

Santripreneur yang terjun dalam dunia wirausaha ditengah perkembangan dunia digital menghadapi tantangan yang sangat unik. Peluang usaha bagi para santri sesuai bakat dan minatnya pun memiliki tantangan persaingan usaha yang ketat, tantangan budaya, nilai etika dan moral, tantangan pemasaran, dan tantangan pendanaan. Tujuan kegiatan dilakukan sebagai upaya menggali secercah harapan peluang usaha dengan mengembangkan potensi diri bagi para santri agar dapat menjadi pilar utama dalam membangun ekonomi yang adil, berkelanjutan dan berakhlak mulia. Bimbingan teknis bagi para santripreneur menjadi salah satu metode pelaksanaan kegiatan. Hasil yang dicapai santripreneur telah memilih usaha makanan dan minuman, batik, cetak desain, bimbingan spiritual, bengkel, dan ternak hewan. Kesimpulan peluang usaha yang dipilih oleh para santripreneur dapat secara tekun dan jujur menjadi wirausahawan yang sukses dan dapat memberikan banyak manfaaat bagi masyarakat.
Co-Authors Tony Soebijono