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All Journal Communicatus: Jurnal Ilmu Komunikasi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)
Sophan, Irfan
Unknown Affiliation
Humanities Computer Science & IT Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

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The Role of Digital Media in Accounting Transparency and Corporate Image: SDGs Communication Approach Sophan, Irfan; Sudarma, Ade; Kartini, Tina; Indrawan, Andri; Pattanapokinsakul, Kanyapat
Communicatus: Jurnal Ilmu komunikasi Vol. 9 No. 1. June (2025): Communicatus: Jurnal Ilmu Komunikasi
Publisher : Fakultas Dakwah dan Komunikasi UIN Sunan Gunung Djati Bandung Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/cjik.v9i1.45724

Abstract

Digital media is crucial in supporting accounting transparency and shaping a company's strategic image in the digital era. This article examines how a value-based communication approach can integrate the principles of Sustainable Development Goals (SDGs) into corporate communication practices, particularly regarding accountability and reputation. By optimizing digital media, companies enhance the transparency of financial information and build public trust through narratives aligned with sustainability values. This study employs a descriptive qualitative approach with case study analysis on companies adopting value-based communication strategies. The findings show that the synergy between digital media and SDG values can improve public perception of corporate social responsibility and ethics. This also strengthens the company's strategic position in the eyes of stakeholders, creating a positive image and fostering long-term relationships with various parties involved. Through this integration, companies can achieve financial transparency and a strong reputation.
ESG-Based Balanced Scorecard Approach in the Perspective of Green Accounting: A Literature Review on Strategic Performance of MSMEs in Sustainable Villages Eriswanto, Elan; Indrawan, Andri; Sophan, Irfan; Rahmadini, Salva Aulia
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 1 (2026): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i1.2996

Abstract

The growing demand for sustainable business performance measurement has encouraged the development of Green Accounting, which incorporates environmental costs into conventional financial reporting. Meanwhile, the Balanced Scorecard (BSC) remains a widely applied strategic management tool, and its integration with Environmental, Social, and Governance (ESG) indicators has resulted in the Sustainability Balanced Scorecard. This study aims to conceptualize an ESG-based Balanced Scorecard grounded in Green Accounting principles, specifically designed to address the strategic performance needs of micro, small, and medium enterprises (MSMEs) in sustainable villages. Employing a qualitative literature review, this research synthesizes academic studies, policy documents, and empirical findings published over the last decade, using thematic content analysis to identify conceptual linkages and gaps. The findings indicate that integrating ESG indicators across the four traditional BSC perspectives enables MSMEs to align financial performance with environmental responsibility and social value creation. Green Accounting provides a measurable basis for incorporating environmental costs, social contributions, and governance practices into performance evaluation. Evidence from rural MSMEs in Indonesia and other contexts shows that this integration enhances sustainability reporting, financial resilience, community trust, and access to ESG-based financing. Nevertheless, adoption remains limited due to resource constraints, lack of standardized frameworks, and differing financial impacts. The proposed ESG-BSC–Green Accounting model offers a context-specific and practical framework to support sustainable strategic competitiveness.
Co-Authors Andri Indrawan Elan Eriswanto Pattanapokinsakul, Kanyapat Rahmadini, Salva Aulia Sudarma, Ade Tina Kartini