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All Journal Syntax Literate: Jurnal Ilmiah Indonesia Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Oematan, Desni Mariani
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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LITERATURE REVIEW: IMPLEMENTATION AND BENEFITS OF ENVIRONMENTAL ACCOUNTING Oematan, Desni Mariani; Kartini, Sisilia; Alves, Olinda Da Cruz
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 8 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

This study presents an in-depth review of the implementation and benefits of environmental accounting through a qualitative literature study approach. Using text analysis methods, this research explores recent developments in environmental accounting practices and their impact on organizational sustainability and performance. The analysis identifies patterns and trends in related research, providing a better understanding of how environmental accounting can be applied and yield significant benefits for companies. The findings highlight the importance of transparent and accountable environmental information disclosure to enhance stakeholder trust and strengthen corporate reputation. This study also delves into the practical and theoretical implications of implementing environmental accounting in the context of evolving regulations and societal demands for corporate social responsibility. This research makes a significant contribution to the environmental accounting literature by identifying the challenges and opportunities in adopting sustainable and environmentally responsive accounting practices.
Analisis Faktor Moderasi Audit Internal Terhadap Kecurangan Laporan Keuangan pada Lembaga BUMN Oematan, Desni Mariani
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v9i12.17269

Abstract

Penelitian ini menguji pengaruh factor moderasi audit internal terhadap indikasi terjadinya kecurangan laporan keuangan. Teknik pengumpulan data menggunakan data primer yang diperoleh dari penyebaran kuesioner pada perusahaan BUMN. Penelitian ini menggunakan SmartPLS untuk menguji hipotesis. Temuan penelitian ini adalah kompetensi dan rasionalisasiberpengaruh positif terhadap kecurangan laporan keuangan dan audit internal mampu memoderasi rasionalisasi terhadap kecurangan laporan keuangan. Dapat diartikan bahwa audit internal hanya dapat mengurangi kecurangan laporan keuangan yang didorong oleh rasionalisasi. Implikasi dari penelitian ini memberikan saran untuk perbaikan berkelanjutan efektivitas audit internal untuk mengurangi kecurangan laporan keuangan yang disebabkan oleh faktor lain.
Co-Authors Alves, Olinda Da Cruz Kartini, Sisilia