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All Journal International Journal of Application on Economics and Business Jurnal Serina Abdimas
Woen, Esperansya Desmonda
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences

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THE INFLUENCE OF INDUSTRY TYPE, ENVIRONMENTAL MANAGEMENT PERFORMANCE, AND CARBON INTENSITY ON CARBON EMISSION DISCLOSURE Woen, Esperansya Desmonda; Setijaningsih, Herlin Tundjung
International Journal of Application on Economics and Business Vol. 3 No. 2 (2025): May 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i2.854-865

Abstract

The IPCC AR6 Working Group I report highlights that greenhouse gas emissions, particularly those generated by human activities, are the primary drivers of global warming, emphasizing the importance of better environmental accountability. In Indonesia, PSAK allows entities to issue separate environmental reports from their financial statements, particularly in industries where environmental considerations are critical. However, there is a significant disparity in the disclosure obligations for carbon emissions across various sectors. This study aims to explore the influence of industry type, environmental management performance, and carbon intensity on carbon emission disclosure among companies listed in the IDX30 index. The study uses a sample of 16 companies for the period from 2019 to 2021, selected through purposive sampling. The data were processed using Eviews 12 software. The findings indicate that all three independent variables collectively influence carbon emission disclosure. However, when tested individually, industry type does not have a significant impact and shows a positive correlation with carbon emission disclosure. Similarly, carbon intensity does not have a significant effect and exhibits a negative relationship with carbon emission disclosure. In contrast, environmental management performance shows a significant positive effect on carbon emission disclosure. These findings indicates that higher environmental management performance is closely related to higher transparency and more comprehensive carbon emission disclosures.
PENDALAMAN MATERI KAS KECIL BAGI SISWA/I SMA XY Wijoyo, Amin; Woen, Esperansya Desmonda; Lioe, Nathaniel Edbert
Jurnal Serina Abdimas Vol 2 No 1 (2024): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v2i1.29211

Abstract

Education about petty cash for students at SMA XY serves as an integral part of Community Service, a collaborative effort between professors and students from Tarumanagara University aimed at fostering a positive impact on Indonesia's education landscape. This initiative specifically focuses on enhancing students' knowledge of recording petty cash and related transactions within an accounting period. The comprehensive program, executed in person at SMA XY on October 11, 2023, engaged 60 students from the school. The significance of this endeavor lies in its dual contribution of providing practical insights into petty cash journaling and broadening students' overall understanding of accounting principles. The activities encompass theoretical discussions on cash concepts, methodologies for petty cash journaling, and hands-on exercises to ensure a thorough comprehension of the subject matter. This immersion in accounting fundamentals is envisioned to equip SMA XY students with the necessary skills for the challenges of higher education and future professional endeavors. As a measure of success, at the culmination of the community service, an impressive 79% of SMA XY students demonstrated their deep understanding of the Petty Cash module by correctly answering the Quizizz question bank. This outcome serves as a testament to the efficacy of the program in fostering substantial learning outcomes among the participating students.
Co-Authors Herlin Tundjung Setijaningsih, Herlin Tundjung Lioe, Nathaniel Edbert Wijoyo, Amin