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All Journal Jurnal Ilmiah Edunomika (JIE) Al-Mal:Jurnal Akuntansi dan Keuangan Islam Indo-Fintech Intellectuals: Journal of Economics and Business West Science Accounting and Finance
Reza, Fahry
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Impact of Green Accounting and the Global Reporting Initiative (GRI) on Firm Value Reza, Fahry; Juliansyah, Ari; Aliyah, Fatimah; Wulandari, Yulia
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 5 No. 2 (2024): Desember 2024
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v5i2.24871

Abstract

The primary objective of this study is to investigate the partial and simultaneous effects of green accounting and the Global Reporting Initiative (GRI) on firm value, specifically focusing on companies listed on the Jakarta Islamic Index (JII) during the period from 2019 to 2022. This research employs a quantitative approach, utilizing statistical methods to analyze the relationships between the variables of interest, thereby providing empirical evidence regarding their impact on firm value. Data for this study is sourced from annual financial reports, sustainability reports, and other relevant documents published by the companies on the JII, along with secondary data from reputable financial databases and publications to support the analysis. The data analysis techniques employed include regression analysis, which assesses the relationships between green accounting, GRI, and firm value, while also examining the moderating effect of media exposure on these relationships. The findings indicate that the green accounting variable does not have a significant effect on firm value, whereas the GRI variable demonstrates a positive impact on firm value. Furthermore, the study reveals that media exposure does not moderate the relationship between green accounting and GRI on firm value. Additionally, the combined effects of green accounting, GRI, and media exposure do not significantly influence firm value. This research acknowledges certain limitations, including the restricted sample size of companies listed on the JII and the specific time frame of the study, which may limit the generalizability of the findings. Future research could expand the sample size and consider additional variables to provide a more comprehensive understanding of the relationship between sustainability practices and firm value, ultimately contributing to the broader discourse on corporate sustainability and its implications for business performance.
THE EFFECT OF DIFFERENTIATION STRATEGY, PRODUCT QUALITY, COMPETITIVENESS, AND SOCIAL CAPITAL ON BUSINESS SUSTAINABILITY OF ONLINE BASED SMES Islam, Azmi Muhammad; Ningsih, Nikem Kurnia; Reza, Fahry; Zahran, Rifda Muthy; Yulistyono, Agus
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 3 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i3.3241

Abstract

This study aims to examine the effects of differentiation strategy, product quality, competitiveness, and social capital on the business sustainability of online-based Small and Medium Enterprises (SMEs). Using a quantitative approach and Structural Equation Modeling (SEM) with SmartPLS, data were collected from owners and managers of online-based SMEs in Indonesia. The results show that all four variables—differentiation strategy, product quality, competitiveness, and social capital—have a significant and positive impact on business sustainability. These findings suggest that an integrated strategic, quality, and relational approach is essential for SMEs to thrive in competitive digital environments. The study contributes to the growing literature on digital entrepreneurship and provides practical insights for SME development and policymaking.
IMPLEMENTATION OF CAPITAL OWNERSHIP, DIGITAL PAYMENT AND DIGITAL SALES TOWARDS MSME BUSINESS SUSTANABILITY IN BANGKA BELITUNG Reza, Fahry; Sisdianto, Ersi
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.12768

Abstract

The problems faced in the affairs of cooperatives, Small and Medium Enterprises are quite complex, apart from the quality of human resources, capital, payment media, product marketing problems, raw materials and infrastructure are the main obstacles in the development of the Cooperative and MSME sectors. From a marketing perspective, MSME products are less well known due to the lack of promotion and marketing, as well as less than optimal use of digitalization in introducing MSME products or work at both the national and international levels. The aim of this research is to determine and analyze the influence of capital ownership, digital payments and digital sales on the sustainability of MSME businesses in Bangka Belitung Province. The population and sample size in this research is 60 MSME actors spread across Bangka Belitung Province. The sampling technique determined is purposive sampling. and data processing tools, namely SPSS 25. The research results show that the capital ownership variable has a significant positive influence on the sustainability of MSME businesses, the digital payment variable has a positive but not significant influence on the sustainability of MSME businesses while the digital sales variable has a positive but not significant influence. not significant to the sustainability of MSME businesses. It is hoped that the implications of this research will be useful for MSME business actors and look at how to maintain the sustainability of MSME businesses and for future researchers it is hoped that they can add other variables or objects of analysis to make a wider population and sample. Keywords: Digital Payments, Digital Sales, Sustainability Business, MSMEs
Carbon Accounting and Corporate Sustainability: Bibliometric Insights from 2010–2025 Judijanto, Loso; Reza, Fahry; Indrawati, Mos; Kristanto, Eri; Sudarmanto, Eko
West Science Accounting and Finance Vol. 3 No. 03 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i03.2419

Abstract

This study offers a thorough bibliometric review of studies concerning carbon accounting and business sustainability published from 2010 to 2025.  Publications were studied using Scopus as the primary database, employing Bibliometrix (R) and VOSviewer to investigate publishing trends, prominent authors, institutions, and countries, alongside co-authorship, co-citation, and keyword co-occurrence networks.  The results indicate that carbon accounting, sustainable development, climate change, environmental impact, and greenhouse gas emissions form the fundamental theme framework of the discipline.  Emerging domains encompass carbon neutrality, carbon economy, supply-chain emissions, energy efficiency, and artificial intelligence, indicating a transition towards technology-driven and sector-specific decarbonization approaches.  International collaboration networks are extensive and worldwide, with the United Kingdom, United States, Australia, China, and Germany serving as primary hubs, but author and affiliation networks are more disjointed.  The study enhances theoretical comprehension of carbon accounting as a cohesive component of climate governance and provides practical recommendations for regulators and practitioners aiming to develop more effective reporting systems and decarbonization strategies.
Co-Authors Aliyah, Fatimah Ersi Sisdianto Islam, Azmi Muhammad Judijanto, Loso Juliansyah, Ari Kristanto, Eri Mos Indrawati Nikem Kurnia Ningsih Sudarmanto, Eko Yulia Wulandari, Yulia Yulistyono, Agus Zahran, Rifda Muthy