Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal Jurnal Manajemen dan Bisnis Jurnal Manajemen dan Bisnis
Sulistiyana, Fitri
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
PENGARUH GREEN ACCOUNTING MELALUI PENGELOLAAN LIMBAH DAN EFISIENSI ENERGI TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Sulistiyana, Fitri; Trihastuti, Adiati
Jurnal Manajemen dan Bisnis Volume 25 No. 1 Tahun 2025
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is conducted to analyze the impact of Green Accounting implementation through Waste Management and Energy Efficiency on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX). Green Accounting has become an important focus in the business world as it integrates environmental aspects into corporate financial reporting to support business sustainability. This study uses a quantitative research method and secondary data obtained from the financial statements and sustainability reports of manufacturing companies in the consumer goods sub-sector listed on the IDX for the period 2020-2023. The independent variable (X) used is Green Accounting, measured through waste management and energy efficiency, while the dependent variable is financial performance, measured using Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM). Data is analyzed using the Partial Least Squares (PLS) method. The results of the research show that the implementation of Green Accounting through waste management and energy efficiency has a significant impact on the company's financial performance. Effective waste management can reduce operational costs and enhance the company's reputation, while energy efficiency helps lower production costs and increase profitability. This study provides practical implications for companies to not overlook environmental aspects in business operations to achieve better financial performance while supporting sustainable development.
PENGARUH GREEN ACCOUNTING MELALUI PENGELOLAAN LIMBAH DAN EFISIENSI ENERGI TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Sulistiyana, Fitri; Trihastuti, Adiati
Jurnal Manajemen dan Bisnis Volume 25 No. 1 Tahun 2025
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is conducted to analyze the impact of Green Accounting implementation through Waste Management and Energy Efficiency on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX). Green Accounting has become an important focus in the business world as it integrates environmental aspects into corporate financial reporting to support business sustainability. This study uses a quantitative research method and secondary data obtained from the financial statements and sustainability reports of manufacturing companies in the consumer goods sub-sector listed on the IDX for the period 2020-2023. The independent variable (X) used is Green Accounting, measured through waste management and energy efficiency, while the dependent variable is financial performance, measured using Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM). Data is analyzed using the Partial Least Squares (PLS) method. The results of the research show that the implementation of Green Accounting through waste management and energy efficiency has a significant impact on the company's financial performance. Effective waste management can reduce operational costs and enhance the company's reputation, while energy efficiency helps lower production costs and increase profitability. This study provides practical implications for companies to not overlook environmental aspects in business operations to achieve better financial performance while supporting sustainable development.
Co-Authors Adiati Trihastuti, Adiati