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All Journal Equity: Jurnal Akuntansi Journal of Economics, Assets, and Evaluation LANCAH Jurnal Inovasi dan Tren
Handoko, Steven Nathanael
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Implementation of Green Economy and Green Acouting in International Companies Anggraini, Avita; Handoko, Steven Nathanael; Hwihanus
LANCAH: Jurnal Inovasi dan Tren Vol. 2 No. 2 (2024): JUNI-NOVEMBER 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ljit.v2i2.2744

Abstract

The aim of this study is to investigate how the Green Economy and Green Accouting can be applied in an international business context. This study uses a descriptive approach that aims to provide an objective picture of the use of the Green Economy in international business. This approach gathers valuable data to describe the relevant facts, and then generates detailed conclusions regarding the issue, event, or phenomenon being studied. The importance of the green economy is increasingly felt in the evaluation of business impacts on the environment and in encouraging sustainable business practices.
Corporate Social Responsibility, Employee Welfare and Social Return on Investment Pranata, Natasha Anjanette; Batuwael, Marcelia Adriana; Mahmud, M. Riza; Handoko, Steven Nathanael; Wicaksono, Septia; Pandin, Maria Yovita R.
Equity: Jurnal Akuntansi Vol. 6 No. 1: September 2025
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v6i1.644

Abstract

Corporate Social Responsibility (CSR) has become a major focus in the business world, as companies are not only required to achieve profits, but also contribute socially to society and the environment. This study aims to analyze the relationship between CSR implementation and community welfare on Social Return On Investment (SROI) with the case of PT Astra International Tbk during the 2020-2024 period. This research method uses a quantitative approach that utilizes secondary data from the company's sustainability report, while the data analysis is carried out with the help of SPSS. The research findings show that CSR and employee welfare partially or simultaneously have no significant influence on SROI. The study suggests that future research should increase the amount of data, determine other relevant variables, and handle multicollinearity to get more precise results.
The Role of Management Accounting Information in Short-Term and Long-Term Managerial Decision-Making at Xavier Marks Tjandra East Handoko, Steven Nathanael; Riyadi, Slamet
Journal of Economics, Assets, and Evaluation Vol. 3 No. 2 (2025): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jeae.v3i2.969

Abstract

This study analyzes the role of management accounting information in supporting short-term and long-term managerial decisions at Xavier Marks Tjandra East. Using a descriptive qualitative approach, data were obtained through observation, documentation, and interviews with the Principal, Legality division, and Finance division. The findings show that management accounting, especially cost and differential accounting, is essential for various decisions. Short-term uses include determining commissions, evaluating property legality, and selecting property types. Long-term uses involve fixed asset investment, branch and human resource expansion, and planning independent property development. The study concludes that integrating management accounting information strengthens business strategies and supports company sustainability. The researcher recommends enhancing this function with integrated systems, improved SOPs, and continuous management training.
Co-Authors Anggraini, Avita Batuwael, Marcelia Adriana Hwihanus Mahmud, M. Riza Pandin, Maria Yovita R. Pranata, Natasha Anjanette Slamet Riyadi Wicaksono, Septia