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All Journal Economics and Digital Business Review Jurnal Ilmu Sosial dan Humaniora
Sinaga, Jannes
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Peran Akuntansi Manajemen Lingkungan Dalam Meningkatkan Kinerja Keberlanjutan Perusahaan Sinaga, Jannes; Simanjuntak, Hartati; Saribu, Ardin Dolok; Manullang, Anjelina; Mardame Siregar, Ronia Renata; Siahaan, Pinta Romarito; Sianturi, Tiurmaida Mariati
Economics and Digital Business Review Vol. 6 No. 2 (2025): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v6i2.2778

Abstract

Penelitian ini mengkaji peran Akuntansi Manajemen Lingkungan (Environmental Management Accounting/EMA) dalam meningkatkan kinerja keberlanjutan perusahaan di tengah kompleksitas permasalahan lingkungan akibat aktivitas industri. Sistem akuntansi konvensional sering kali gagal mengungkap biaya lingkungan secara transparan, sehingga menghambat efisiensi dan pengambilan keputusan strategis. Penelitian ini bertujuan menganalisis kontribusi EMA dalam mengidentifikasi dan mengendalikan biaya tersembunyi terkait limbah dan emisi, serta dampaknya terhadap efisiensi biaya, kinerja lingkungan, citra perusahaan, dan daya saing global. EMA merupakan sistem informasi yang mengintegrasikan data fisik dan moneter terkait lingkungan, seperti penggunaan bahan baku, energi, serta limbah dan emisi yang dihasilkan. Melalui metode studi pustaka, penelitian ini menemukan bahwa EMA berperan penting dalam mengungkap biaya tersembunyi dan mendorong efisiensi operasional serta pengelolaan risiko lingkungan. Selain itu, EMA mendukung inovasi “produksi bersih” melalui insentif investasi pada teknologi ramah lingkungan. Penelitian terdahulu juga menunjukkan hubungan positif antara implementasi EMA dan peningkatan kinerja keberlanjutan. Namun, penerapan EMA masih menghadapi tantangan, seperti rendahnya kesadaran perusahaan, minimnya tekanan pemangku kepentingan, lemahnya regulasi lingkungan, serta keterbatasan sistem informasi. Studi ini menegaskan pentingnya EMA dalam mendorong transformasi strategis menuju keberlanjutan jangka panjang.
The Impact of Negative Interest Rates (Negative Interest Gates ) on Guarantee And Liquidity Models In Clearing Houses L Gea, Feman Jaya; Sianturi, Firman; Sinaga, Jannes; Sagala, Teguh; Siallagan, Hamonangan
Jurnal Ilmu Sosial dan Humaniora Vol. 3 No. 4 (2025): Oktober
Publisher : CV Putra Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58540/isihumor.v3i4.1307

Abstract

The Negative Interest Rate Policy (NIRP) is an unconventional monetary tool adopted by several central banks in response to deflationary pressures and economic slowdown. This study aims to analyze the impact of negative interest rates on collateral models and liquidity conditions within clearing institutions (central counterparties/CCPs). The research employs a descriptive qualitative approach through literature review, using secondary data from academic journals, BIS, IMF, and ECB reports, as well as regulatory documents related to risk management in clearing institutions. The findings indicate that negative interest rates increase demand for high-quality liquid assets (HQLA), tighten the availability of eligible collateral, and prompt CCPs to raise margin requirements and haircut levels. Furthermore, negative interest rates place liquidity pressures on financial institutions due to reduced banking profitability and increased variation margin needs during periods of heightened volatility. These dynamics heighten systemic risk if not accompanied by adequate mitigation frameworks. This study highlights the importance of strengthening liquidity structures, diversifying collateral assets, and ensuring access to central bank liquidity facilities to maintain clearinghouse stability under negative interest rate environments
Co-Authors Gea, Feman Jaya Hamonangan Siallagan Manullang, Anjelina Mardame Siregar, Ronia Renata Sagala, Teguh Saribu, Ardin Dolok Siahaan, Pinta Romarito Sianturi, Firman Sianturi, Tiurmaida Mariati Simanjuntak, Hartati