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p-Index From 2021 - 2026
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All Journal Trending: Jurnal Manajemen dan Ekonomi Journal of Islamic Economics and Finance
Nikita Valentin
Unknown Affiliation
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Kinerja Keuangan Pengaruh Akuntansi Hijau terhadap Nilai Perusahaan di Universitas Muhammadiyah Bengkulu: Tinjauan Literatur Sistematis Anisya Putri; Dwi Apriliani Ningsih; Nikita Valentin; Yuniarti, Rina
Trending: Jurnal Manajemen dan Ekonomi Vol. 4 No. 1 (2026): Januari : Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v4i1.5674

Abstract

This study comprehensively examines the development of the green accounting concept and the impact of its implementation on financial performance and firm value. Increasing global attention to sustainability issues and environmental responsibility has encouraged companies to integrate environmental aspects into accounting practices and financial reporting as part of their long-term business strategies. The implementation of green accounting is expected not only to contribute to environmental conservation but also to enhance corporate competitiveness and create sustainable value. The research method employed is a Systematic Literature Review (SLR) using a descriptive qualitative approach. The research data are derived from national and international journal articles published during the 2021–2025 period, accessed through Google Scholar and systematically selected based on predetermined inclusion and exclusion criteria. The findings indicate that green accounting is commonly measured using various indicators, such as environmental disclosure based on Global Reporting Initiative (GRI) standards, the recognition and management of environmental costs, green investment, and carbon emission disclosure. The majority of the reviewed studies find that the implementation of green accounting has a positive effect on corporate financial performance, particularly profitability, which ultimately contributes to an increase in firm value. However, several studies also report insignificant or short-term effects, mainly due to the high environmental costs incurred by companies during the early stages of implementation.
UJI VALIDITAS CAPM PADA PASAR MODAL BERKEMBANG: STUDI KASUS INDONESIA Agusalim; Nikita Valentin; Selpi Julianti
Journal of Islamic Economics and Finance Vol. 2 No. 2 (2025): November
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/joieaf.v2i2.3315

Abstract

Capital markets in developing countries, including Indonesia, face various obstacles in applying the Capital Asset Pricing Model (CAPM), commonly used to analyze the relationship between risk and return. This study aims to test the validity of the CAPM in the Indonesian capital market and compare it with capital markets in developed countries. This study uses a Systematic Literature Review (SLR) approach, examining various studies related to the CAPM in developing markets and the factors that influence the model's accuracy. The study shows that the validity of the CAPM in developing capital markets is limited, primarily influenced by exchange rate variables, market volatility, and differences in economic conditions compared to developed markets. Evaluation of the risk-return relationship and investor risk profiles provides the basis for investment recommendations that are more appropriate to market conditions.The CAPM cannot be fully applied validly in developing markets like Indonesia, requiring model adaptations and investment strategies that take local factors into account to improve prediction accuracy and the effectiveness of investment decision-making.
Co-Authors Agusalim Anisya Putri Dwi Apriliani Ningsih Rina Yuniarti, Rina Selpi Julianti