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All Journal Jurnal ASET (Akuntansi Riset) Media Riset Akuntansi Auditing & Informasi Jurnal Bisnis dan Ekonomi
Ario Wicaksono, Dading Damas
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Economics, Econometrics & Finance

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The Influence of Local Culture on MSME Accounting and SDG Attainment in Tangerang Lawita, Florencia Irena; Ario Wicaksono, Dading Damas; Putri, Vallerie Redyna; Orlanda, Rosalyn
Jurnal Bisnis dan Ekonomi Vol 3 No 2 (2025): Jurnal Bisnis dan Ekonomi
Publisher : OGZ Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61597/jbe-ogzrp.v3i2.104

Abstract

Objective : This study aims to analyze how local culture influences accounting practices in Micro, Small, and Medium Enterprises (MSMEs) in Tangerang and how it contributes to achieving the Sustainable Development Goals (SDGs). Methods : Using a qualitative approach with in-depth interview methods with MSME actors, it was found that cultural values such as cooperation, kinship, deliberation, and trust are the basis for business decision making and financial management. Research results : The results of the study indicate that local culture-based accounting practices support economic empowerment, social inclusion, and sustainable development, but also face challenges in terms of accountability and digitalization.
DOES GREEN SUPPLY CHAIN INNOVATION HAVE AN IMPACT ON REVISED FIRM VALUATION? Ario Wicaksono, Dading Damas; Rahardja, Liana; Florencia Irena Lawita; Euro Priasaddha Dhammika Lie
Media Riset Akuntansi, Auditing & Informasi Vol. 25 No. 1 (2025): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v25i1.19363

Abstract

This study investigates how green supply chain innovation affects corporate value. Accelerated industrial growth has contributed to rising air pollution levels, which in turn exacerbate global warming. As a response, companies can adopt environmental management accounting practices and adjust operational strategies to help address these challenges. However, academic discussions present differing views. Some argue that such initiatives enhance resource efficiency, while others contend that they incur substantial costs. This study employs a quantitative approach, utilizing secondary data sourced from the financial and sustainability reports of companies listed on the SRI-KEHATI index of the Indonesia Stock Exchange, with a sample of 24 companies during 5 year period. The analysis is conducted using multiple linear regression techniques. The research results show that green procurement innovation, green process innovation, and green product innovation have a positive effect on the value of the company that has undergone the latest modifications for not only product base, but service base need to be involve. The theoretical objective of this study is to contribute deeper understanding to the field of environmental accounting, with a particular focus on innovation within the manufacturing, mining, and service sectors. From a practical perspective, findings demonstrate how green practices can impact a company's overall value.  
AI and Robotic Engagement as Catalysts for Mining Industry Sustainability Performance Ario Wicaksono, Dading Damas; Murtanto, Murtanto; Gunawan, Juniati; Lawita, Florencia Irena; Dhammika Lie, Euro Prishadda
Jurnal ASET (Akuntansi Riset) Vol 18, No 1 (2026): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2026
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v18i1.97778

Abstract

Purpose - This study investigates the extent of carbon emission reduction, green behaviour, and economic value generated from environmentally friendly activities by emphasizing artificial intelligence and robotic engagement as two distinct instruments in the digitalization era 5.0. The research focuses on mining companies in Indonesia during 2022–2025 to evaluate their impact on corporate sustainability performance. Design/methodology/approach This study employs a quantitative panel-data approach using secondary data with purposive sampling. Hypotheses are tested using the best-fit model among CEM, FEM, and REM, followed by classical assumption tests and robust standard errors to ensure the validity, consistency, and stability of the regression estimates. Findings - The findings indicate that carbon reduction, green income, and sustainable AI significantly improve sustainability performance. AI strengthens the effects of carbon reduction and green income but weakens the influence of green employee behavior. Robotic engagement shows a negative and insignificant moderating effect. Consequently, the hypotheses on green employee behavior and robotic moderation are rejected. Originality/Novelty - This study introduces a modified proxy model that can be utilized by future researchers employing a quantitative approach with secondary data. Furthermore, it differentiates the roles of artificial intelligence and robotic engagement as two distinct constructs, in contrast to previous studies that predominantly integrated them into a single technological framework.© 2023 Kantor Jurnal dan Publikasi UPI
Co-Authors Dhammika Lie, Euro Prishadda Euro Priasaddha Dhammika Lie Florencia Irena Lawita Juniati Gunawan, Juniati Murtanto Murtanto Orlanda, Rosalyn Putri, Vallerie Redyna Rahardja, Liana