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Sustainable Accounting and Environmental, Social, and Governance (ESG) Reporting: Challenges and Implementation in Indonesian Companies Setiatin, Tuti
International Journal of Science and Society Vol 7 No 1 (2025): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v7i1.1453

Abstract

The implementation of sustainable accounting and ESG reporting in Indonesia has become a strategic issue that continues to grow in line with the increasing demand for transparency from both global and domestic stakeholders. However, its implementation still faces various obstacles, both within the company and due to complex external factors. The imbalance in readiness between sectors, limited infrastructure, and minimal data integration are real challenges in realizing comprehensive ESG reporting. This study aims to identify obstacles and accelerate the implementation of ESG in corporate accounting practices in Indonesia. The study was conducted using a qualitative approach and data collection through literature reviews, previous studies, and relevant documents. The data obtained were described descriptively and qualitatively to explore patterns, dynamics, and strategies that can be accepted by the company. The results of the study show that the role of leadership, desire literacy, regulatory support, and multi-party collaboration greatly determine the success of ESG reporting. The implementation of the acceleration strategy requires a comprehensive internal transformation and the use of digital technology. Public policy support and government incentives are key to creating an effective and sustainable ESG reporting ecosystem in Indonesia.
PENGARUH PROMOSI ONLINE DAN KEPERCAYAAN KONSUMEN TERHADAP MINAT BELI KONSUMEN PADA E-COMMERCE SHOPEE Prakoso, Sugih; Setiatin, Tuti
REUGREUG: Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Vol. 1 No. 1 (2025): April
Publisher : PT. ABIG RIZKY PUBLISHER

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Abstract

This study aims to analyze the influence of Online Promotion and Consumer Trust on Consumer Purchase Interest in e-commerce shopee. The approach used in this study is a quantitative method. The population of this study were students of Linggabuana University PGRI Sukabumi, with a sample of 100 respondents. The data collected were primary data through the distribution of questionnaires to respondents. Data analysis techniques used include instrument validity and reliability tests, as well as analysis prerequisite tests that include normality, multicollinearity, heteroscedasticity, and linearity tests. Data analysis was continued using multiple linear regression. The independent variables in this study are Online Promotion and Consumer Trust, while the dependent variable is Consumer Purchase Interest. The multiple linear regression model obtained produces the equation Y = 6.611 + 0.312 X1 + 0.714 X2, with a constant of 6.611, an Online Promotion coefficient (X1) of 0.312, and a consumer trust coefficient (X2) of 0.174. Based on the t-test, online promotion (X1) shows a partial influence on consumer purchasing interest with a significance value of 0.000 (<0.05). Likewise, consumer trust (X2) has a partial influence with a significance value of 0.01 (<0.05). Simultaneously, Online Promotion and Consumer Trust have a positive and significant influence on Consumer Purchasing Interest. This is proven through the F test in the ANOVA analysis, where the F-count value of 103.695 is greater than the F-table of 3.09, with a significance level of 0.001 (<0.05).