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All Journal Management Studies and Entrepreneurship Journal (MSEJ) Journal of Innovative and Creativity
Ari Purwanti
Universitas Gunadarma
Decision Sciences, Operations Research & Management Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Sustainability Finance And Firm Value: The Role Of ESG (Environmental, Social, Governance) Practices PA Andiena Nindya Putri; Ari Purwanti; Sudjinan
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 3 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i3.7683

Abstract

ESG practices, as a framework for assessing non-financial performance, have become a central component of sustainable investing. These practices reflect a company’s efforts to reduce environmental harm, support social responsibility, and ensure strong governance mechanisms. This study adopts a literature review methodology to investigate the relationship between sustainability finance and firm value, with a specific focus on the role of ESG (Environmental, Social, and Governance) practices. A literature review approach is particularly suitable for synthesizing existing knowledge, identifying theoretical gaps, and drawing conclusions from a wide range of empirical and conceptual studies. This literature review highlights the significant role that ESG (Environmental, Social, and Governance) practices play in shaping firm value within the framework of sustainability finance. The evidence consistently demonstrates that firms implementing strong ESG strategies experience enhanced financial performance, lower capital costs, and increased investor trust.
Akuntansi Biaya Berbasis Aktivitas (Activity-Based Costing) sebagai Alat Pengambilan Keputusan Ekonomi pada Perusahaan Jasa Ari Purwanti; Betty Rahayu; Aspiatai A. Samiun; I Ketut Kusuma Wijaya; Dian Sari Pujiana
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.3595

Abstract

Persaingan di sektor jasa menuntut perusahaan untuk memiliki sistem informasi biaya yang akurat dan relevan. Activity-Based Costing (ABC) hadir sebagai metode akuntansi biaya modern yang mampu memberikan gambaran lebih tepat mengenai konsumsi sumber daya berdasarkan aktivitas. Berbeda dengan metode tradisional yang hanya mengalokasikan biaya berdasarkan volume, ABC mengidentifikasi aktivitas utama yang menimbulkan biaya dan menelusurinya ke produk atau layanan secara proporsional. Tinjauan literatur 2020–2025 menunjukkan bahwa penerapan ABC pada perusahaan jasa tidak hanya meningkatkan keakuratan perhitungan biaya, tetapi juga mendukung pengambilan keputusan ekonomi, seperti penetapan harga, efisiensi operasional, serta analisis profitabilitas pelanggan. Penerapan ABC juga berperan dalam meningkatkan transparansi biaya, sehingga membantu manajemen merancang strategi bersaing yang lebih efektif. Namun, tantangan utama terletak pada kebutuhan data yang detail dan kesiapan organisasi dalam mengimplementasikan sistem berbasis aktivitas. Dengan demikian, ABC dapat menjadi alat penting untuk meningkatkan daya saing dan kinerja keuangan perusahaan jasa di era persaingan global.
Co-Authors Aspiatai A. Samiun Betty Rahayu Dian Sari Pujiana I KETUT KUSUMA WIJAYA PA Andiena Nindya Putri Sudjinan