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All Journal International Journal of Islamic Business and Management Review Loka: Journal Of Environmental Sciences
LESTARI, Nyoman Ayu Dian
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Arts Earth & Planetary Sciences Economics, Econometrics & Finance Environmental Science Social Sciences

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The Role of Information Technology in the Accounting Revolution LESTARI, Nyoman Ayu Dian; CAHAYA, Ni Putu Dewi Krisna; FERLINDA, Ni Made Raissa Meilin; MONTEIRO, Maria Nizia Pereira; PUTRIANI, Maria Chetrine
Loka: Journal Of Environmental Sciences Vol. 2 No. 2 (2024): Loka: Journal Of Environmental Sciences (April-June)-In Press
Publisher : PT. Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ljes.v2i2.311

Abstract

Purpose:The development of information technology has brought significant changes in the world of accounting. Digitalization of accounting processes through the use of computer hardware and software allows financial data processing to be faster, more precise, and more accurate. Information technology-based accounting information systems not only improve the efficiency and quality of financial reports but also strengthen strategic decision-making in organizations.Methodology:This study uses a literature review method to analyze the role of information technology in the accounting revolution. This method was chosen because the focus of the study is to explore and synthesize various existing findings and theories regarding the influence of information technology on accounting practices and the transformation of the accounting profession in the digital era.Findings:Technological advances open up new opportunities for the accounting profession, such as computer-based audits and information systems consulting. However, these changes also require increased capacity and competence of human resources to be able to adapt to rapid technological developments.Implication:Thus, the role of information technology becomes very vital in driving the accounting revolution towards more modern, effective and adaptive practices to the challenges of the digital era.
The Influence of Green Banking and Corporate Social Responsibility on Financial Performance Lestari, Nyoman Ayu Dian; Sastri, Ida I Dewa Ayu Mas Manik; Datrini, Luh Kade
International Journal of Islamic Business and Management Review Vol. 6 No. 1 (2026)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibmr.v6i1.1792

Abstract

This study aims to examine the influence of Green Banking and Corporate Social Responsibility (CSR) on the financial performance of banking companies listed on the Indonesia Stock Exchange (IDX) in 2024. The study employs a quantitative approach using secondary data derived from annual reports and sustainability reports. From a population of 47 banks, 31 companies were selected through purposive sampling after excluding outliers. Financial performance is proxied by Return on Assets (ROA), while Green Banking and CSR are measured using the Green Banking Disclosure Index (GBDI) and Corporate Social Responsibility Disclosure Index (CSRDI) based on Global Reporting Initiative (GRI) standards. Data were analyzed using multiple linear regression with SPSS software. The results indicate that Green Banking has no significant effect on financial performance, whereas CSR has a positive and significant effect on ROA. The findings suggest that while sustainable banking practices may require a longer time horizon to generate measurable financial returns, effective CSR implementation contributes directly to improved profitability. This study provides empirical evidence on sustainable finance practices in Indonesia and offers insights for banking management and regulators in strengthening sustainability-oriented strategies.
Co-Authors CAHAYA, Ni Putu Dewi Krisna Datrini, Luh Kade FERLINDA, Ni Made Raissa Meilin MONTEIRO, Maria Nizia Pereira PUTRIANI, Maria Chetrine Sastri, Ida I Dewa Ayu Mas Manik