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All Journal Indonesia Accounting Research Journal
Selly Puspita Sari
Universitas Aisyah, Indonesia
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The influence of sustainability reporting and green accounting on financial performance of mining companies listed on the Indonesia stock exchange for the 2021-2023 period Anik Viati Solehah; Selly Puspita Sari; Fitria Fertha Agustina
Indonesia Accounting Research Journal Vol. 13 No. 1 (2025): September: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v13i1.502

Abstract

This study aims to analyze the influence of sustainability reporting and green accounting on the financial performance of mining companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. Sustainability reporting is measured using the Corporate Social Responsibility (CSR) disclosure index, while green accounting is proxied by the PROPER rating issued by the Ministry of Environment and Forestry. Financial performance is proxied by Return on Assets (ROA). This research employs a quantitative approach using multiple linear regression analysis, processed with SPSS version 23. The sample was selected through purposive sampling from a population of 83 companies, resulting in 22 companies that met the criteria over the three-year observation period, yielding a total of 66 data points. The findings reveal that sustainability reporting has a positive and significant effect on financial performance. Similarly, green accounting also has a positive impact on the company’s financial performance. These findings support stakeholder theory and legitimacy theory, which posit that transparency and concern for social and environmental aspects can enhance stakeholder legitimacy and trust, ultimately improving a company’s financial performance. This study offers important implications for companies, investors, and policymakers in promoting sustainable business practices.
An analysis of the implementation of murabaha, mudharabah, and musyarakah contracts in the financial management of Al Hidayat Gerning Islamic boarding school Ahmad Zainur Rozikin; Selly Puspita Sari
Indonesia Accounting Research Journal Vol. 13 No. 1 (2025): September: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v13i1.516

Abstract

This study aimed to analyze the implementation of Murabaha, Mudharabah, and Musyarakah contracts in the financial management of Al Hidayat Gerning Islamic Boarding School, Pesawaran, Lampung. The research employed a qualitative method with a case study approach. Data were obtained through in-depth interviews, observation, and documentation, then analyzed using an interactive analysis model consisting of data reduction, data presentation, and conclusion drawing. The findings revealed that the three contracts had been applied in various economic activities of the pesantren, such as procurement of goods, management of student-run businesses, and collaborations with external parties. The application of these Sharia contracts contributed to enhancing the pesantren’s economic independence, providing practical Sharia economic learning for students, and increasing public trust. Challenges included limited human resources with expertise in Islamic finance and a manual recording system. The pesantren addressed these challenges through internal training, cooperation with external institutions, and the adoption of digital financial recording. The study recommends strengthening the competencies of Sharia financial managers and developing technology-based financial management systems to achieve more effective and sustainable financial practices.
Co-Authors Ahmad Zainur Rozikin Anik Viati Solehah Fitria Fertha Agustina