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p-Index From 2020 - 2025
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All Journal Talent: Journal of Economics and Business Growth: Journal Management and Business
Wulandari, Sekar Asri Pebri
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Impact of Green Accounting, Environmental Performance, and Capital Structure on the Financial Performance of Consumer Goods Companies in Indonesia Ratna Sari, Sri; Fadillah, Arum Nur; Supira, Wita; Wulandari, Sekar Asri Pebri; Kustina, Lisa
Growth: Journal Management and Business Vol. 3 No. 01 (2025): June 2025
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/growth.v3i01.896

Abstract

Environmental issues and corporate sustainability have become strategic concerns, especially in the manufacturing sector, which is often associated with high environmental risk and resource consumption. However, previous studies have shown inconsistent results regarding the relationship between environmental initiatives and financial outcomes. The uncertainty of the significant relationship between green accounting and environmental performance on financial performance, which in previous studies showed varying research results. This study aims to examine the Effect of Green Accounting Implementation, Environmental Performance, and Capital Structure on Financial Performance in consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. Green accounting is also called a type of accounting that takes into account environmental impacts so that it involves aspects of environmental management costs in a company's financial statements to increase transparency and accountability. In addition, environmental performance is assessed through the Company Performance Rating Program in Environmental Management (PROPER), while the capital structure describes the proportion between the company's debt and equity. This study uses a quantitative method with panel data regression analysis. The results of the study suggest that Green Accounting and Environmental Performance do not have a significant effect on the company's financial performance, while the capital structure has a significant effect. The results of this study explain that companies need to balance environmental availability and financial management to increase competitiveness. This study contributes to the related literature by providing empirical insights from the Indonesian consumer goods sector and emphasizes the need for aligning sustainability strategies with financial planning.
Exploring the Mediating Role of Digital Literacy and Moderating Role of Security Perception in Fintech Trust and Digital Payment Adoption Khairunnisa, Fitri; Ramadhani, Ella; Wulandari, Sekar Asri Pebri; Ningtyas, Firda Alfi
Talent: Journal of Economics and Business Vol. 3 No. 03 (2025): September 2025
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/jeb.v3i03.977

Abstract

Amid the rapid growth of fintech adoption that is not yet matched by adequate digital literacy and trust level. This study aims to analyze the role of digital literacy in mediating the effect of trust in fintech services on the use of digital payments, as well as exploring the moderating role of perceived security in the relationship. Quantitative methods were used by collecting data from 78 respondents through questionnaires, then analyzed using SmartPLS 3. The results showed that trust in fintech services had a significant effect on digital literacy and digital payment usage. However, digital literacy does not have a significant direct effect on digital payment usage and does not significantly mediate the relationship between trust and digital payment usage. In contrast, perceived security was shown to significantly moderate the relationship between trust, digital literacy, and digital payment usage. These findings emphasize the importance of increasing digital literacy education, strengthening trust in fintech services, and effective communication about application security to users. This study also recommends a strategy based on user segmentation, especially based on the level of digital literacy and security perceptions, so that interventions are more targeted and able to encourage wider and more sustainable adoption of digital payments.
Co-Authors Fadillah, Arum Nur Khairunnisa, Fitri Kustina, Lisa Ningtyas, Firda Alfi Ramadhani, Ella Ratna Sari, Sri Supira, Wita