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All Journal Journal of Economic, Bussines and Accounting (COSTING) Management Studies and Entrepreneurship Journal (MSEJ) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Journal of Innovative and Creativity Journal Markcount Finance
Ari Purwanti
Universitas Gunadarma
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Mathematics Public Health 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.
EDUKASI MANAJEMEN KEUANGAN UNTUK UMKM: STRATEGI PENGELOLAAN KAS DAN LAPORAN KEUANGAN YANG EFEKTIF Ari Purwanti; Eko Wiji Pamungkas; Aspiati A. Samiun; Alfiana Alfiana; Rihfenti Ernayani
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 3 (2025): Volume 6 No 3 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i3.45734

Abstract

Salah satu tantangan mendasar yang dihadapi oleh pelaku UMKM adalah rendahnya literasi keuangan, yang berdampak pada lemahnya kemampuan dalam mengelola kas dan menyusun laporan keuangan. Tujuan dilakukan pengabdian ini adalah untuk edukasi manajemen keuangan untuk UMKM: strategi pengelolaan kas dan laporan keuangan yang efektif. Kegiatan pengabdian kepada masyarakat dengan judul "Edukasi Manajemen Keuangan untuk UMKM: Strategi Pengelolaan Kas dan Laporan Keuangan yang Efektif" menggunakan pendekatan kajian pustaka (literature review) sebagai dasar penyusunan materi edukasi. Pendekatan ini dilakukan untuk mengidentifikasi, menelaah, dan menganalisis berbagai sumber ilmiah yang relevan guna membangun kerangka teoritis dan praktis yang mendasari strategi edukasi keuangan bagi UMKM. Kegiatan pengabdian kepada masyarakat ini berhasil meningkatkan pemahaman dan keterampilan pelaku UMKM dalam mengelola keuangan, khususnya dalam hal pengelolaan kas dan penyusunan laporan keuangan sederhana. Sebagian besar peserta awalnya belum memiliki kebiasaan mencatat transaksi keuangan secara sistematis dan mencampuradukkan keuangan usaha dengan keuangan pribadi.
GREEN ACCOUNTING AND SUSTAINABILITY REPORTING: ASSESSING CORPORATE ENVIRONMENTAL DISCLOSURE PRACTICES Ari Purwanti; Dwiyanjana Santyo Nugroho; Suratman Suratman; Rumia Simanullang; Tika Handayani
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 2 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/2g9g0n78

Abstract

This study examines corporate environmental disclosure practices within the framework of green accounting and sustainability reporting. Using a qualitative literature review approach, the study analyzes relevant academic publications, reports, and established frameworks to evaluate how companies integrate environmental considerations into accounting systems and communicate them to stakeholders. The findings indicate that green accounting supports more informed decision-making by incorporating environmental costs into financial analysis, thereby enhancing resource efficiency and long-term sustainability. Sustainability reporting, particularly through frameworks such as the Global Reporting Initiative (GRI), has improved transparency and comparability of corporate environmental information. However, significant variations remain in the quality, consistency, and credibility of disclosures. The study also finds that environmental disclosure is influenced by factors such as firm size, profitability, industry type, regulatory pressure, and stakeholder expectations. Despite these drivers, a gap persists between actual environmental performance and reported information, with some firms engaging in symbolic reporting or greenwashing. Additionally, challenges such as lack of standardization, weak regulatory enforcement, and limited expertise hinder effective implementation. Overall, the study concludes that stronger regulations and standardized reporting practices are necessary to enhance the reliability and usefulness of corporate environmental disclosures.
CLIMATE RISK AND FINANCIAL STABILITY: BUILDING RESILIENT FINANCIAL SYSTEMS IN THE FACE OF GLOBAL WARMING Ari Purwanti; Ming Pong; Rit Som
Journal Markcount Finance Vol. 4 No. 2 (2026)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v4i2.3485

Abstract

Climate change has emerged as a systemic risk with profound implications for global financial stability, affecting asset valuations, credit markets, insurance systems, and macroeconomic resilience. Increasing frequency and severity of climate-related shocks expose financial institutions to physical risks, transition risks, and liability risks that challenge the robustness of existing financial frameworks. This study aims to examine how climate risk interacts with financial stability and to identify strategic approaches for building resilient financial systems in the context of global warming. The research adopts a qualitative analytical design based on an extensive review of secondary data, including peer-reviewed journal articles, policy reports, and regulatory frameworks issued by central banks and international financial institutions. The findings reveal that climate risk amplifies traditional financial vulnerabilities through channels such as asset stranding, credit reallocation, and systemic contagion, while also exposing gaps in risk assessment, disclosure practices, and prudential regulation. Evidence indicates that proactive integration of climate risk into financial supervision, stress testing, and capital allocation enhances systemic resilience and reduces long-term instability. The study concludes that strengthening climate-related financial governance, improving data transparency, and aligning financial incentives with climate objectives are critical for safeguarding financial stability.
Pengungkapan CSR atas Pengukuran SDGs Terhadap Tax Planning Pada Perusahaan Sektor Energi di Indonesia Floretta Angeline; Temy Setiawan; Danu Pradipta Putra; Ari Purwanti
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 6 No. 2 (2026): Article Research Juli 2026
Publisher : Yayasan Cita Cendikiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v6i2.8978

Abstract

Corporate social responsibility dan kualitas audit merupakan faktor yang diduga memengaruhi praktik tax planning perusahaan. Selain itu, nilai perusahaan dalam penelitian ini berperan sebagai variabel mediasi yang menghubungkan pengaruh CSR dan kualitas audit terhadap tax planning. Penelitian ini menggunakan perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2022-2024 sebagai objek penelitian. Pemilihan sampel dilakukan menggunakan metode purposive sampling berdasarkan kriteria yang telah ditetapkan, sehingga diperoleh 22 perusahaan yang memenuhi kriteria penelitian. Analisis data dilakukan dengan bantuan program SPSS Versi 27 melalui pengujian hipotesis dan uji sobel. Hasil penelitian ini menunjukkan bahwa CSR tidak berpengaruh terhadap nilai perusahaan, sedangkan kualitas audit berpengaruh positif terhadap nilai perusahaan. Selanjutnya, nilai perusahaan tidak berpengaruh terhadap tax planning. CSR berpengaruh negatif terhadap tax planning dan kualitas audit berpengaruh positif terhadap tax planning. Selain itu, nilai perusahaan tidak mampu memediasi pengaruh CSR maupun kualitas audit terhadap tax planning. Penelitian ini memberikan implikasi bagi perusahaan dan pemangku kepentingan dalam memahami faktor-faktor yang memengaruhi praktik tax planning serta peran nilai perusahaan dalam hubungan tersebut.
Co-Authors Alfiana Aspiatai A. Samiun Aspiati Samiun Betty Rahayu Danu Pradipta Putra Dian Sari Pujiana Dwiyanjana Santyo Nugroho Floretta Angeline I KETUT KUSUMA WIJAYA Ming Pong PA Andiena Nindya Putri Pamungkas, Eko Wiji Rihfenti Ernayani Rit Som Rumia Simanullang Sudjinan Suratman Suratman Temy Setiawan, Temy Tika Handayani