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All Journal Shafin: Sharia Finance and Accounting Journal Determinasi: Jurnal Penelitian Ekonomi Manajemen dan Akuntansi
Lusiana, Prima Aprilia
Unknown Affiliation
Economics, Econometrics & Finance

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Pengaruh Green Accounting, Kinerja Lingkungan, Biaya Lingkungan, Pengungkapan Corporate Social Responsibility Dan Ukuran Perusahaan Terhadap Profitabilitas Lusiana, Prima Aprilia; Mujiyati
Shafin: Sharia Finance and Accounting Journal Vol. 5 No. 1 (2025)
Publisher : Institut Agama Islam Negeri (IAIN) Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v5i1.18385

Abstract

Environmental issues that have been in the spotlight recently, such as pollution, climate change, and natural resource degradation, are the driving factors for this study. The company's production activities have a major impact on the environment, especially manufacturing companies in the non-cyclical consumer sector. Therefore, companies must strategize sustainable and environmentally friendly business methods. This study examines the effect of green accounting, environmental performance, environmental costs, corporate social responsibility disclosure, and company size on profitability in manufacturing companies in the non-cyclical consumer sector listed on the Indonesia stock exchange from 2021-2023. Purposive sampling is the sampling strategy used in this study, and secondary data such as sustainability reports and annual reports are used for data collection. 15 companies have met the requirements to become observation units. The data analysis technique used is multiple linear regression analysis and classical assumption test using SPSS 25 as a test tool. These findings provide factual evidence that company size significantly affects its profitability. Meanwhile, manufacturing companies in the non-cyclical consumer goods sector listed on the Indonesia Stock Exchange for 2021-2023 did not experience changes in profitability as a result of green accounting, environmental performance, or corporate social responsibility disclosure.
TRANSFORMASI AKUNTANSI DI ERA 5.0 : ANALISIS PENGARUH TEKNOLOGI, KETERLIBATAN ARTIFICIAL INTELLIGENT, DAN DIGITALISASI TERHADAP LAPORAN KEUANGAN Lusiana, Prima Aprilia
Determinasi: Jurnal Penelitian Ekonomi Manajemen dan Akuntansi Vol. 2 No. 2 (2024)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/determinasi.v2i2.216

Abstract

A company in the 5.0 era relies heavily on their ability to integrate technology, artificial intelligence, and digitalization into their accounting system. The research objective is to identify factors that influence the use of technology in preparing financial reports; evaluate how the involvement of artificial intelligence (AI) influences the financial report analysis process; and evaluate the impact of digitalization on the transparency of financial information. This study applies a quantitative descriptive approach. This research aims to provide an accurate explanation and description of "Accounting Transformation in the Era 5.0: Analysis of the Influence of Technology, Engagement of Artificial Intelligence (AI), and Digitalization on Financial Reports". This research shows that increasing the use of technology, involvement of artificial intelligence, and digitalization of accounting in the 5.0 era has a significant impact on financial reports. Use of technology, involvement artificial intelligence, and digitalization are able to simplify the accounting process, reduce errors, and increase the accuracy and speed of financial reporting. In the era of society 5.0, digitalization, technology, and artificial intelligence are experiencing rapid progress. This progress influences daily life and accounting significantly. Technology, artificial intelligence, and digitalization play an important role in compiling company financial reports in the field of accounting. By applying technology, the efficiency, accuracy, and quality of company financial reports increases.
Co-Authors Mujiyati