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All Journal Jurnal Akuntansi AKUNESA Innovative: Journal Of Social Science Research
Maushufi, Nadhira Nuril
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Humanities Computer Science & IT Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Other

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Enhancing Corporate Value Through Sustainability: The Role of Carbon Emission Disclosure, Green Accounting, and Environmental Performance in the Basic Materials Sector Maushufi, Nadhira Nuril; Widoretno, Astrini Aning
Jurnal Akuntansi Vol 14 No 1 (2025): AKUNESA (September 2025) - In Progress
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v14n1.p54-64

Abstract

This study aims to analyze the influence of Carbon Emission Disclosure (CED), Green Accounting, and Environmental Performance on firm value, focusing on Basic Materials sector companies listed on the Indonesia Stock Exchange during the 2021–2023 period. The method used is a quantitative approach with multiple linear regression analysis, and data processing was carried out using SPSS version 26. The results show that the three independent variables CED, Green Accounting, and Environmental Performance have a positive and significant effect on firm value. CED reflects corporate transparency on environmental issues, Green Accounting shows corporate responsibility in recording and reporting environmental costs, while Environmental Performance strengthens stakeholder trust. These findings confirm that the integration of environmental aspects into corporate strategy and reporting can increase firm value, especially in sectors with high emission intensity. The novelty of this study lies in its focus on the Basic Materials sector, which is still rarely studied in the context of environmental disclosure, and its approach that combines three environmental variables simultaneously. These results indicate that environmental responsibility is an important strategy in creating long-term value and sustainable competitiveness.
Peran Literasi dan Pengelolaan Keuangan dalam Meningkatkan Pendapatan UMKM Maushufi, Nadhira Nuril; Wilasittha, Acynthia Ayu
Innovative: Journal Of Social Science Research Vol. 4 No. 4 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i4.13555

Abstract

Literasi keuangan merupakan kemampuan atau pengetahuan seseorang tentang efektivitas dari cara pengelolaan keuangan. Pengelolaan keuangan yang didasarkan pada pemahaman mengelola keuangan dapat membantu mengambil keputusan keuangan yang baik dan teratur. Tujuan dilakukannya penelitian ini adalah untuk mengetahui peran literasi dan pengelolaan keuangan dalam meningkatkan pendapatan UMKM. Penelitian ini merupakan penelitian kualitatif dengan pendekatan deskriptif. Sumber data dikelompokkan menjadi 3 yaitu: wawancara, observasi, dan dokumentasi. Peneliti menggunakan 7 responden yang merupakan pelaku usaha toko kelontong yang ada di Kecamatan Sawahan, Kota Surabaya. Hasil penelitian mengungkapkan literasi keuangan dan pengelolaan keuangan tidak berdampak secara langsung pada pendapatan usaha. Namun, hal itu dapat menjadi landasan bagi pelaku usaha untuk menentukan strategi atau langkah selanjutnya yang akan dilakukan untuk meningkatkan kondisi usahanya.
Co-Authors Acynthia Ayu Wilasittha Widoretno, Astrini Aning