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All Journal JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jesya (Jurnal Ekonomi dan Ekonomi Syariah)
Satrio, Prio
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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MODEL PENGINTEGRASIAN GREEN ACCOUNTING SEBAGAI PENGGERAK QUALITY OF LIFE PADA PERUSAHAAN PERTAMBANGAN DI INDONESIA Nirwana, Ros; Diany, Adista Anjar; Suzana, Suzi; Satrio, Prio
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 11, No 2 (2025): Vol 11, No 2 (2025)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v11i2.12796

Abstract

ABSTRAKPenelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Environmental, Social, dan Economic terhadap Quality of Life pada Masyarakat di sekitar Perusahaan Pertambangan yang ada di Indonesia. Data penelitian didapat dari Annual Report Perusahaan pertambangan di Indonesia. Penelitian ini menggunakan metode purposive sampling, dan menghasilkan 95 data sebagai sample. Pengujian data dilakukan menggunakan Analisis Regresi Linear Berganda dengan data panel dan time series, dan di uji menggunakan software Stata 17. Hasil penelitian menunjukkan bahwa Environmental berpengaruh positif terhadap Quality of Life, sedangkan Social dan Economic tidak berpengaruh terhadap Quality of Life. Temuan ini menekankan pentingnya praktik ramah lingkungan sebagai strategi utama perusahaan pertambangan untuk meningkatkan kesejahteraan stakeholder. Selain itu, hasil ini memberikan arahan bagi pengembangan kebijakan dan program yang menekankan aspek lingkungan, serta perlunya evaluasi lebih lanjut terhadap kontribusi sosial dan ekonomi terhadap kualitas hidup masyarakat.ABSTRACTThis study aims to examine and analyze the influence of Environmental, Social, and Economic dimensions on the Quality of Life of communities surrounding mining companies in Indonesia. The research data were obtained from the Annual Reports of Indonesian mining companies. This study employed a purposive sampling method, resulting in 95 observations as the sample. Data analysis was conducted using Multiple Linear Regression with panel and time series data and was processed using Stata 17. The results indicate that the Environmental dimension has a positive effect on Quality of Life, whereas the Social and Economic dimensions do not have a significant impact. These findings highlight the importance of environmentally friendly practices as a key strategy for mining companies to enhance stakeholder well-being. Furthermore, the results provide guidance for the development of policies and programs that emphasize environmental aspects, as well as the need for further evaluation of the social and economic contributions to the communities' quality of life.
Green Accounting and Quality of Life: Evidence from Mining Companies in Indonesia Nirwana, Ros; Diany, Adista Anjar; Suzana, Suzi; Satrio, Prio
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 9 No 1 (2026): Artikel Riset Januari 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v9i1.2601

Abstract

This study aims to investigate the effect of environmental, social, and economic dimensions of green accounting on the quality of life of communities surrounding mining companies in Indonesia. The data were collected from the annual reports of mining companies listed in Indonesia. Using a purposive sampling technique, this study obtained 95 observations as the research sample. The data were analyzed using multiple linear regression with panel data and time-series approaches, processed with Stata 17. The findings reveal that the environmental dimension has a significant positive influence on quality of life, while the social and economic dimensions do not show a significant effect. These results suggest that environmentally responsible practices play a crucial role in improving community welfare around mining areas. The findings also provide insights for policymakers and companies to prioritize environmental management strategies, while encouraging further evaluation of social and economic initiatives to better enhance the quality of life of local communities.
Co-Authors Diany, Adista Anjar Nirwana, Ros Suzana, Suzi