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ASSESSING THE ROLE OF DIGITAL BANKING IN PROMOTING FINANCIAL INCLUSION IN EMERGING MARKETS Fitrianti, Nida Garnida; Yolistina, Anggun; Fatmasari, Raden Roro
Journal of Jabar Economic Society Networking Forum Vol. 1 No. 10 (2024): Jesocin - September
Publisher : Organisasi Kreatif Indonesia Emas

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Background: The dynamic business environment requires organizations to align their strategies with financial insights to remain competitive. Management accounting provides a framework for evaluating business decisions and optimizing resource allocation. Aims: This research aims to investigate the influence of management accounting tools and practices on strategic decision-making and the subsequent effect on organizational performance. Research Method: A mixed-methods approach was adopted, combining quantitative analysis of survey data from 200 organizations with qualitative interviews of senior management professionals. Data were analyzed using statistical tools to identify patterns and relationships. Results and Conclusion: The findings highlight that management accounting significantly supports strategic planning by delivering accurate, relevant, and timely information. Organizations employing advanced management accounting practices demonstrate superior financial performance, enhanced decision-making processes, and a higher capacity to adapt to environmental changes. Contribution: This study bridges the gap between theoretical frameworks and practical applications of management accounting in strategic contexts, offering insights into optimizing resource utilization for organizational success.

articel EVALUATING THE IMPACT OF SUSTAINABILITY REPORTING ON CORPORATE FINANCIAL PERFORMANCE Fitrianti, Nida Garnida; Yolistina, Anggun; Aripin, Zaenal
Journal of Jabar Economic Society Networking Forum Vol. 1 No. 10 (2024): Jesocin - September
Publisher : Organisasi Kreatif Indonesia Emas

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Background:Sustainability reporting has become an essential aspect of corporate governance, driven by the increasing demand for transparency in environmental, social, and governance (ESG) practices. As companies face growing pressure from investors, regulators, and consumers to adopt sustainable practices, the need to understand the impact of sustainability reporting on corporate financial performance has never been more critical. Aims:This study aims to evaluate the relationship between sustainability reporting and corporate financial performance, focusing on the role of environmental, social, and governance factors in influencing financial outcomes. By examining data from publicly listed companies across various industries, this research seeks to identify the key drivers of financial success linked to sustainability practices. Research Method:A mixed-methods approach was employed, combining quantitative analysis of financial data from 50 publicly listed companies spanning from 2015 to 2023, with qualitative insights gathered through semi-structured interviews with industry experts. Key financial metrics such as return on assets (ROA), return on equity (ROE), and earnings per share (EPS) were analyzed in relation to ESG scores derived from third-party rating agencies. Results and Conclusion:The study found a positive correlation between sustainability reporting and improved financial performance, particularly in sectors such as technology and services. Environmental initiatives, such as carbon reduction and resource efficiency, were found to have the most significant impact on return on assets and equity. Social responsibility investments also contributed to enhanced market capitalization, while strong governance practices reduced stock price volatility. The findings suggest that companies adopting comprehensive sustainability practices tend to experience better financial outcomes, greater investor confidence, and improved stakeholder relationships. Contribution:This research contributes to the growing body of literature on sustainability and corporate performance by providing empirical evidence on the financial benefits of sustainability reporting. The study also offers practical recommendations for companies looking to enhance their sustainability practices and improve financial performance through effective ESG reporting.

ASSESSING THE ROLE OF DIGITAL BANKING IN PROMOTING FINANCIAL INCLUSION IN EMERGING MARKETS Fitrianti, Nida Garnida; Yolistina, Anggun; Fatmasari, Raden Roro
Journal of Jabar Economic Society Networking Forum Vol. 1 No. 10 (2024): Jesocin - September
Publisher : Organisasi Kreatif Indonesia Emas

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

Background: The dynamic business environment requires organizations to align their strategies with financial insights to remain competitive. Management accounting provides a framework for evaluating business decisions and optimizing resource allocation. Aims: This research aims to investigate the influence of management accounting tools and practices on strategic decision-making and the subsequent effect on organizational performance. Research Method: A mixed-methods approach was adopted, combining quantitative analysis of survey data from 200 organizations with qualitative interviews of senior management professionals. Data were analyzed using statistical tools to identify patterns and relationships. Results and Conclusion: The findings highlight that management accounting significantly supports strategic planning by delivering accurate, relevant, and timely information. Organizations employing advanced management accounting practices demonstrate superior financial performance, enhanced decision-making processes, and a higher capacity to adapt to environmental changes. Contribution: This study bridges the gap between theoretical frameworks and practical applications of management accounting in strategic contexts, offering insights into optimizing resource utilization for organizational success.

articel EVALUATING THE IMPACT OF SUSTAINABILITY REPORTING ON CORPORATE FINANCIAL PERFORMANCE Fitrianti, Nida Garnida; Yolistina, Anggun; Aripin, Zaenal
Journal of Jabar Economic Society Networking Forum Vol. 1 No. 10 (2024): Jesocin - September
Publisher : Organisasi Kreatif Indonesia Emas

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

Background:Sustainability reporting has become an essential aspect of corporate governance, driven by the increasing demand for transparency in environmental, social, and governance (ESG) practices. As companies face growing pressure from investors, regulators, and consumers to adopt sustainable practices, the need to understand the impact of sustainability reporting on corporate financial performance has never been more critical. Aims:This study aims to evaluate the relationship between sustainability reporting and corporate financial performance, focusing on the role of environmental, social, and governance factors in influencing financial outcomes. By examining data from publicly listed companies across various industries, this research seeks to identify the key drivers of financial success linked to sustainability practices. Research Method:A mixed-methods approach was employed, combining quantitative analysis of financial data from 50 publicly listed companies spanning from 2015 to 2023, with qualitative insights gathered through semi-structured interviews with industry experts. Key financial metrics such as return on assets (ROA), return on equity (ROE), and earnings per share (EPS) were analyzed in relation to ESG scores derived from third-party rating agencies. Results and Conclusion:The study found a positive correlation between sustainability reporting and improved financial performance, particularly in sectors such as technology and services. Environmental initiatives, such as carbon reduction and resource efficiency, were found to have the most significant impact on return on assets and equity. Social responsibility investments also contributed to enhanced market capitalization, while strong governance practices reduced stock price volatility. The findings suggest that companies adopting comprehensive sustainability practices tend to experience better financial outcomes, greater investor confidence, and improved stakeholder relationships. Contribution:This research contributes to the growing body of literature on sustainability and corporate performance by providing empirical evidence on the financial benefits of sustainability reporting. The study also offers practical recommendations for companies looking to enhance their sustainability practices and improve financial performance through effective ESG reporting.

EXPLORING THE ROLE OF ENVIRONMENTAL ACCOUNTING IN PROMOTING CORPORATE SUSTAINABILITY PRACTICES Fatmasari, Raden Roro; Padma Hanuun, Nazhira Nindya; Yolistina, Anggun
KRIEZ ACADEMY : Journal of development and community service Vol. 1 No. 10 (2024): Kriez Academy - September
Publisher : Yayasan Kreatif Indonesia Emas

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Background The growing global awareness of environmental issues, such as climate change, resource depletion, and pollution, has led to increased pressure on corporations to adopt sustainable practices. Environmental accounting has emerged as a key tool for integrating environmental concerns into business operations. It involves identifying, measuring, and communicating environmental costs and benefits, enabling organizations to assess their environmental impact and make more informed decisions. Research Method This research employs a mixed-methods approach, combining both qualitative and quantitative data to examine the role of environmental accounting in promoting corporate sustainability. The study involves a comprehensive literature review, case studies, and surveys conducted among 50 corporations across various sectors, including manufacturing, energy, and services. Results and Conclusion The findings of this study demonstrate that environmental accounting plays a crucial role in enhancing transparency, improving resource efficiency, and fostering stakeholder engagement. The research reveals that companies that adopt environmental accounting practices are better able to track and report their environmental performance, leading to increased trust among stakeholders and improved relationships with customers, investors, and local communities. Moreover, environmental accounting enables companies to optimize resource usage, reduce waste, and lower operational costs, contributing to both environmental and financial sustainability. Contribution This study contributes to the existing body of knowledge on environmental accounting by providing a comprehensive analysis of its role in promoting corporate sustainability practices. It offers valuable insights into the benefits and challenges of adopting environmental accounting and provides practical recommendations for overcoming the barriers to its implementation. The study also highlights the importance of transparency, stakeholder engagement, and resource efficiency in achieving sustainability goals and demonstrates how environmental accounting can help companies align their operations with societal expectations.

Green Economy and Sustainable Finance: Mapping the Readiness of Indonesian Financial Institutions Yolistina, Anggun
KRIEZ ACADEMY : Journal of development and community service Vol. 1 No. 11 (2024): Kriez Academy - October
Publisher : Yayasan Kreatif Indonesia Emas

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This research undertakes a comprehensive exploration of the readiness of Indonesian financial institutions to implement the core principles of a green economy and sustainable finance. In an era where global capital is increasingly directed toward environmentally and socially responsible ventures, the capacity of the national financial sector to respond to this shift is a critical determinant of Indonesia's long-term economic resilience. Through a multi-method study that combines a systematic document analysis of 30 institutional reports and disclosures with in-depth, semi-structured interviews with 18 finance professionals, the paper provides a nuanced evaluation of current practices. The analysis focuses on five key readiness criteria: the existence of dedicated ESG policies, the integration of environmental risk into credit and investment frameworks, the innovation of sustainable products (e.g., green bonds), internal technical capacity, and the extent of stakeholder engagement. The findings reveal a moderate but uneven state of readiness across the sector, with top-tier commercial banks demonstrating greater preparedness than regional and smaller institutions. The primary barriers identified include persistent regulatory uncertainty, a significant lack of trained technical capacity, the low availability of standardized ESG data, and a perceived conflict between sustainability initiatives and short-term profitability. This paper concludes by arguing that while regulatory momentum exists, progress is hampered by institutional inertia and capacity gaps. It proposes a strategic roadmap for greater coordination among regulators, financial institutions, and academic bodies to embed sustainable finance as a core component of the Indonesian financial ecosystem, thereby aligning the sector's growth with the nation's ambitious green economy goals.

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