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All Journal BJRA (Bongaya Journal of Research in Accounting) Research Horizon
Hariatih
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Arts Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Akuntansi dan Tanggung Jawab Sosial: Telaah Normatif atas Hilangnya Makna Etis Transparansi dan Akuntabilitas Hariatih; Hamid Habbe, Abdul; Pagalung, Gagaring
Bongaya Journal of Research in Accounting (BJRA) Vol. 8 No. 2 (2025): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v8i2.740

Abstract

This article examines the role of accounting as a means of social justice through a normative approach that emphasizes the importance of ethical values, social responsibility, and the principle of fairness in reporting practices. Amidst increasing demands for transparency and accountability, contemporary accounting reporting often loses its ethical meaning due to the dominance of technocratic and symbolic approaches. By referring to John Rawls' theory of justice, legitimacy theory, and critical accounting theory, this article highlights how market-oriented reporting tends to ignore the interests of the public and vulnerable groups. The research was conducted non-empirically through literature studies and argumentative-conceptual analysis of reporting practices in Indonesia and globally. The results of the study indicate that a fair reporting system must be designed in a participatory, inclusive, and social value-based manner, and integrate the ethics of the accounting profession as a moral agent in society. This article recommends the reformulation of reporting standards and the strengthening of professional ethics education to address the challenges of information justice and social responsibility in accounting.
Determinants of Carbon Emission Disclosure on Environmental Performance with Green Investment as a Moderating Variable Hariatih; Rahmah , Ridhan
Research Horizon Vol. 5 No. 6 (2025): Research Horizon - December 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.6.2025.908

Abstract

Climate change, driven by carbon emissions, has prompted companies to enhance transparency through carbon emission disclosure. However, the relationship between carbon emission disclosure and environmental performance remains debated, particularly due to the lack of an operational mechanism linking the two. This study aims to examine the effect of carbon emission disclosure on environmental performance and to test the moderating effect of green investment. The sample consists of 6 Sharia-compliant companies listed on the Sri-Kehati Index at the Indonesia Stock Exchange from 2020 to 2024, yielding 30 observations. Data were analyzed using a quantitative approach with Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS version 4. The results indicate that carbon emission disclosure has a positive and significant effect on environmental performance. Furthermore, green investment significantly strengthen this relationship. These findings confirm that carbon emission transparency must be followed by tangible resource allocation to green initiatives to generate substantive environmental impact. The study offers practical implications for regulators and firms in designing effective sustainability strategies grounded in Sharia values.
Co-Authors Gagaring Pagalung Hamid Habbe, Abdul Rahmah , Ridhan