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All Journal IIJSE Dinasti Accounting Review
Nur Isna Inayati
Universitas Muhammadiyah Purwokerto, Purwokerto, Indonesia
Economics, Econometrics & Finance

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SUSTAINABLE DEVELOPMENT: IMPLEMENTASI GREEN ACCOUNTING DAN MATERIAL FLOW COST ACCOUNTING (STUDI KASUS PERUSAHAAN CONSUMER NON-CYCLICALS TAHUN 2021-2023) Putri Elvina Clarissa Dewi; Nur Isna Inayati; Ani Kusbandiyah; Tiara Pandansari4
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.v8i3.8331

Abstract

This study aims to analyze the contribution of Green Accounting and Material Flow Cost Accounting (MFCA) to the achievement of sustainable development in consumer non-cyclical sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The background of this study stems from the increasing pressure to integrate environmental aspects into business strategies, both as a form of social responsibility and as an effort to maintain the company's legitimacy in the eyes of the public. This research employs a quantitative approach with a sample of 61 companies and a total of 183 observational data points. The testing was conducted using panel data regression analysis with the Random Effect Model (REM). The classical assumption test results indicated no multicollinearity, but heteroscedasticity was found; therefore, Robust Standard Errors were applied in the data processing. The findings reveal that Green Accounting does not have a significant effect on sustainable development, whereas MFCA has a positive and significant influence. These results suggest that cost efficiency through the management of material flows can drive a company’s sustainability achievements. On the other hand, the suboptimal implementation of Green Accounting in strategic decision-making processes hinders its contribution to sustainability. This study provides important implications for companies and policymakers to strengthen the implementation of integrated, measurable, and goal-aligned environmental accounting practices in support of sustainable development.
The Effect of SDG Disclosure, Intellectual Capital, and Institutional Ownership on Financial Performance in Energy Companies Listed on the Indonesia Stock Exchange in 2022–2023 Yusdian Dwi Aisyah; Nur Isna Inayati; Hadi Pramono; Edi Joko Setyadi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.9513

Abstract

This study aims to determine the effect of disclosure of Sustainable Development Goals (SDGs), Intellectual Capital (IC), and Institutional Ownership on the financial performance of energy sector companies listed on the Indonesia Stock Exchange (IDX) in the period 2022-2023. This study uses a quantitative method with a sample size of 140 observations obtained from companies' annual reports and sustainability reports. Data analysis in this study was conducted using Stata. The content of the analysis is subject to the author. Intellectual Capital reflects the efficiency and knowledge capacity of companies that utilize their intellectual capital well and tend to be more innovative, a condition that can increase added value for companies. Institutional ownership was chosen to describe corporate governance because investors have greater ability and interest in supervising management, so that corporate decision-making is expected to be more focused. Financial performance in this study was measured using ROA, as it can show how effectively a company manages its assets to generate profits. The results of this study show that the SDGs variable has a positive effect on financial performance, intellectual capital has no effect on financial performance, and institutional ownership also has no effect on financial performance
Pengaruh Environmental, Social and Governance dan Profitabilitas Terhadap Nilai Perusahaan dengan Kepemilikan Institusional sebagai Moderasi Alyaa Malsa Ameliana; Hadi Pramono; Iwan Fakhruddin; Nur Isna Inayati
Dinasti Accounting Review Vol. 4 No. 1 (2026): Dinasti Accounting Review (July - August 2026)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v4i1.3779

Abstract

Penerapan ESG semakin menjadi perhatian perusahaan karena tingginya tuntutan terhadap praktik bisnis yang berkelanjutan. Meskipun demikian, hasil studi terdahulu masih menunjukkan inkonsistensi temuan dan umumnya mengkaji ESG serta profitabilitas secara terpisah. Selain itu, penelitian mengenai peranan kepemilikan institusional sebagai moderator hubungan ESG, profitabilitas, dan nilai perusahaan, terutama pada sektor energi belum dieksplorasi secara memadai. Studi ini bertujuan menguji keterkaitan ESG dan profitabilitas terhadap nilai perusahaan dengan kepemilikan institusional dalam memoderasi perusahaan sektor energi yang tercatat di Bursa Efek Indonesia tahun 2019-2023. Metode kuantitatif diterapkan berdasarkan data yang bersumber pada laporan keuangan tahunan. Sampel didapat dengan metode purposive sampling memperoleh 165 observasi. Analisi data dilakukan melalui SPSS 27. Berdasarkan hasil regresi linear berganda, ESG tidak menunjukkan pengaruh terhadap nilai perusahaan, profitabilitas dan leverage memberikan pengaruh positif terhadap nilai perusahaan, sementara ukuran perusahaan berpengaruh negatif. Hasil Moderated Regression Analysis menunjukkan kepemilikan institusional turut memperkuat ESG serta profitabilitas terhadap nilai perusahaan. Temuan tersebut menghasilkan kontribusi empiris terkait peran kepemilikan institusional pada keterkaitan ESG, profitabilitas, dan nilai perusahaan serta dapat dijadikan acuan oleh perusahaan dan investor ketika menerapkan praktik tata kelola dan keberlanjutan guna meningkatkan nilai perusahaan.
Co-Authors Alyaa Malsa Ameliana Ani Kusbandiyah Edi Joko Setyadi Hadi Pramono Iwan Fakhruddin Putri Elvina Clarissa Dewi Tiara Pandansari4 Yusdian Dwi Aisyah