Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Income: Innovation Of Economics And Management Jurnal Ilmiah Bisnis dan Perpajakan (Bijak)
Dewi Kusumowati
Universitas Merdeka Malang
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Green Accounting and Material Flow Cost Accounting as Determinants of Sustainable Development: Evidence from Indonesian Mining Companies Sofi Apriyanti; Dewi Kusumowati; Wahyu Setiyorini
INCOME: Innovation of Economics and Management Vol. 5 No. 3 (2026): February
Publisher : LPPM Universitas KH. A. Wahab Hasbullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/income.v5i3.6879

Abstract

This study aims to analyze the effect of Green Accounting and Material Flow Cost Accounting on Sustainable Development in mining companies listed on the Indonesia Stock Exchange from 2022-2024. The population used in this study was 63 mining companies listed on the Indonesia Stock Exchange. Based on sample selection using purposive sampling, 15 company samples were obtained with 3 research periods, resulting in a total of 45 samples. This research method uses a quantitative approach with multiple linear regression analysis using software SPSS. This study uses secondary data in the form of financial reports and sustainability reports of companies. The data analysis technique used is multiple linear regression analysis. The results of the analysis show that Green Accounting has a positive effect on Sustainable Development, indicating that improvements in environmental cost management and disclosure contribute to improvements in corporate sustainability performance. Material Flow Cost Accounting has a positive effect on Sustainable Development, and is even the most dominant variable in explaining variations in Sustainable Development because it promotes resource efficiency and waste reduction in the production process. Simultaneously, Green Accounting and Material Flow Cost Accounting are proven to have a significant effect on Sustainable Development with a high coefficient of determination, so that the model is considered capable of explaining most of the sustainability variation in the mining companies studied. Research implication is that green accounting significantly promotes sustainable development through improved transparency and environmental accountability, while material flow cost accounting contributes to sustainability mainly when integrated into broader strategic and environmental management practices.
Pengaruh intellectual capital dan profitabilitas terhadap nilai perusahaan Davina Gadis Salzhabilla Hapsary; Wahyu Setyo Rini; Dewi Kusumowati
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol. 8 No. 1 (2026): February 2026
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v8i1.15902

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh intellectual capital dan profitabilitas terhadap nilai perusahaan pada perusahaan sub sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2023. Intellectual capital diukur menggunakan Value Added Intellectual Coefficient (VAIC), meliputi Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), dan Structural Capital Value Added (STVA), sementara profitabilitas diproksikan oleh Return on Assets (ROA) dan nilai perusahaan diukur menggunakan Tobin’s Q. Penelitian ini menggunakan analisis regresi linier berganda menggunakan data 62 perusahaan yang dipilih melalui purposive sampling. Hasil penelitian menunjukkan bahwa intellectual capital berpengaruh positif signifikan terhadap nilai perusahaan, sementara profitabilitas berpengaruh negative signifikan terhadap nilai perusahaan.
Co-Authors Davina Gadis Salzhabilla Hapsary Sofi Apriyanti Wahyu Setiyorini Wahyu Setyo Rini