Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Didaktik : Jurnal Ilmiah PGSD STKIP Subang Journal of Creative Power and Ambition (JCPA)
Ramly
Universitas Muhammadiyah Makassar
Economics, Econometrics & Finance Education

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

Found 2 Documents
Search

 1 
PENGARUH PENERAPAN AKUNTANSI MANAJEMEN LINGKUNGAN DAN STRATEGI BISNIS TERHADAP KINERJA PERUSAHAAN PADA PT. SGN MKSO UNIT KEBUN TAKALAR Nurul Kurnia; Ramly; Muhammad Khaedar Sahib
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 11 No. 04 (2025): Volume 11 No. 04 Desember 2025 Published
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the influence of the implementation of Environmental Management Accounting and Business Strategy on Company Performance at PT SGN MKSO Takalar Estate Unit. This research uses a quantitative method with an associative approach. Data were collected through the distribution of questionnaires to 40 employees of PT SGN MKSO Takalar Estate Unit and analyzed using SPSS (Statistical Package for the Social Sciences) version 26 through validity tests, reliability tests, normality tests, multicollinearity tests, heteroscedasticity tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination (R²). The results show that the implementation of environmental management accounting and business strategy has a positive and significant effect, both partially and simultaneously, on company performance. This indicates that the greater the company’s responsibility toward the environment, the greater the positive impact on its performance, and that the effective and efficient implementation of business strategies can enhance company performance.
Sustainable Investment Decisions: The Role of Environmental Accounting Information in the Psychology of Gen Z Investors in Indonesia Melsa Jumliana; Ramly; Fika Hartina Sari; Rahadian Cahyadi; Nur Asmi Ainun Kamal; Sitti Jam'iah
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 02 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/jcpa.v4i02.1926

Abstract

This study aims to analyze the impact of Environmental Accounting Information on investment decisions and to examine the role of overconfidence—as a psychological factor—in moderating this relationship among Generation Z investors. A quantitative approach was employed, utilizing a survey method involving 80 Generation Z investors selected through purposive sampling. Data were collected via Likert-scale questionnaires and analyzed using linear regression and Moderated Regression Analysis (MRA) with the aid of SPSS. The results indicate that Environmental Accounting Information has a positive and significant effect on investment decisions, with a coefficient of 1.195 and a significance level of 0.000. Overconfidence also exerts a positive and significant influence on investment decisions, with a coefficient of 1.398 and a significance level of 0.000. Furthermore, the interaction between Environmental Accounting Information and overconfidence yielded a coefficient of -0.026 with a significance level of 0.003, demonstrating that overconfidence significantly weakens the impact of Environmental Accounting Information on investment decisions. These findings suggest that Generation Z investment decisions are influenced not only by available information but also by the investors' psychological characteristics in interpreting and utilizing that information. This study reinforces the behavioral finance perspective that psychological biases can influence investor responses to corporate information.
Co-Authors Melsa Jumliana Muhammad Khaedar Sahib Nur Asmi Ainun kamal Nurul Kurnia Rahadian Cahyadi Sari, Fika Hartina Sitti Jam'iah