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Wiwik Supratiwi
Universitas Airlangga, Surabaya, Indonesia
Economics, Econometrics & Finance

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Practice of Green Accounting Based on GRI 300 Standards at PT Sat Nusapersada Tbk Company Ilman Rizki; Wiwik Supratiwi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.6790

Abstract

This study aims to evaluate the implementation of green accounting principles at PT Sat Nusapersada Tbk and its compliance with the Global Reporting Initiative (GRI) 300 standards in the company's sustainability report. The main focus of this study is to examine how green accounting principles are applied in the company's operations and to identify the challenges faced in meeting the environmental reporting indicators set by GRI 300. A descriptive qualitative approach was used to explore sustainability-related phenomena in this company, using triangulation techniques in data collection from in-depth interviews with the Legal Manager, Investor Relations, and Corporate Secretary, supplemented by an analysis of the company's sustainability report. The research findings indicate that PT Sat Nusapersada Tbk has demonstrated significant commitment to sustainability, implementing green accounting principles covering material, energy, water, emissions, waste, and biodiversity management. However, the main challenge faced by the company is the limited availability of quantitative data for some GRI indicators. Nevertheless, the company has taken positive steps to enhance environmental transparency and accountability through more systematic reporting. The findings of this study are expected to provide insights for other companies in the electronics and manufacturing industry to improve their sustainability reporting and optimize the implementation of green accounting as part of their long-term sustainability strategy.
Implementation of Visual Analytics to Enhance Budget Transparency and Accountability in Surabaya City Government Asti Azarin; Wiwik Supratiwi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7856

Abstract

Transparency and accountability are fundamental elements of good governance, especially in regional budget management. However, the complexity of budget reports often makes them difficult for the public to understand, posing a significant challenge to financial transparency. This study aims to explore the application of visual analytics as an innovative approach to enhance budget transparency and accountability in the Surabaya City Government. Using a literature review method, this research analyzes 15 academic articles on budget transparency, accountability, and data visualization. The findings reveal that implementing technologies such as e-budgeting, interactive dashboards, and budget transparency applications significantly improves financial information accessibility. Furthermore, integrating the Regional Financial Management Information System (SIMDA) and engaging communities through Musrenbang forums strengthen budget accountability. However, challenges such as low budget literacy among the public and the need for regular data updates must be addressed. This study concludes that visual analytics not only simplifies complex financial information but also strengthens the relationship between the government and society through transparency. Future research should focus on developing a more integrated visual analytics model that includes spatial data for more effective decision-making.
Co-Authors Asti Azarin Ilman Rizki