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All Journal Sigma : Journal of Economic and Business Perspectives on Advanced New Generations of Global and Local Economic Horizons
Nasution
Politeknik Bina Husada Kendari
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Peran Akuntansi Lingkungan dalam Optimalisasi Green Tax: Sebuah Systematic Literature Review Nasution; Adi Supriyadi; Ade Imam Muttaqien Halim
Sigma: Journal of Economic and Business Vol 8 No 2 (2025): Sigma : Journal of Economic and Business
Publisher : STIE ENAM ENAM KENDARI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60009/1zxpa274

Abstract

This study aims to analyze the relationship between Environmental Accounting (EA), GreenTax (GT) policies, and the role of regulatory frameworks in supporting corporate sustainabilitypractices. Using a Systematic Literature Review approach on relevant studies, this researchmaps how the quality of environmental reporting and measurement serves as a fundamentalbasis for the effectiveness of environmentally oriented fiscal policies. The findings indicate thatEA provides the accurate data required for determining tax rates and designing Green Taxmechanisms, while the effectiveness of GT is strongly influenced by a firm’s ability to manageand utilize environmental information. Additionally, the strength of institutional and regulatoryframeworks significantly affects compliance levels and the overall impact of green taxationacross countries. The results highlight that EA and GT are mutually reinforcing, withregulatory governance acting as a supporting element that ensures both operate optimally.This study implies that improving EA quality, enhancing regulatory consistency, andstrengthening corporate commitment to environmental disclosure are key factors in increasingthe effectiveness of sustainability-based fiscal policies.
Peran Ukuran Perusahaan Dalam Memoderasi Pengaruh Penerapan Green Accounting Terhadap Profitabilitas Fitriyani; Wulandari Pryangan; Nasution; Burhanuddin; Azwan Hepriansyah
Sigma: Journal of Economic and Business Vol 8 No 2 (2025): Sigma : Journal of Economic and Business
Publisher : STIE ENAM ENAM KENDARI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60009/h6n1zp59

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh green accounting yang diproyeksikan dengan kinerja lingkungan dan biaya lingkungan terhadap profitabilitas serta ukuran perusahaan sebagai variabel moderasi pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020–2022. Penelitian ini merupakan penelitian kuantitatif yang menggunakan data sekunder. Populasi penelitian mencakup seluruh perusahaan pertambangan di BEI, sedangkan pemilihan sampel dilakukan dengan metode purposive sampling, sehingga diperoleh 11 perusahaan sebagai sampel dalam rentang waktu 3 (tiga) tahun. Metode analisis yang digunakan meliputi analisis regresi berganda dan analisis regresi moderasi (Moderated Regression Analysis). Hasil analisis regresi berganda menunjukkan bahwa kinerja lingkungan berpengaruh terhadap profitabilitas sedangkan biaya lingkungan berpengaruh negatif terhadap profitabilitas. Berdasarkan hasil analisis moderasi menunjukkan ukuran perusahaan tidak mampu memoderasi hubungan antara kinerja lingkungan dan biaya lingkungan terhadap profitabilitas.
Retail Investor Social Media Sentiment as a Determinant of Technology Sector Stock Price Movements Burhanuddin; Nasution; Azzahra Nikmatul Ilmi; Wa Ode Irma Sari
Perspectives on Advanced New Generations of Global and Local Economic Horizons Vol. 1 No. 3 (2025): November, 2025
Publisher : CV. Get Press Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69855/panggaleh.v1i3.298

Abstract

The Technology sector is increasingly influenced by decentralized, real-time sentiment from retail investors disseminated via social media, fundamentally challenging market efficiency assumptions and raising systemic risk concerns (Guzman et al., 2025). This study performs a quantitative assessment to quantify the determinant influence of retail investor social media sentiment on technology sector stock price movements relative to conventional market indicators (trading volume and momentum). The investigation utilized a six-month dataset from five highly-traded technology stocks (AAPL, MSFT, NVDA, TSLA, AMD). Sentiment was accurately classified using a fine-tuned BERT model (Chen & Liu, 2024). The core analysis applied a novel PCA-Hidden Markov Model (PCA-HMM) framework used to mitigate multicollinearity and identify distinct market regimes (stable vs. volatile) followed by regime-switching multivariate regression (Zhou et al., 2025). The analysis reveals that social media sentiment is a significant predictor of daily stock returns (Novak & Smith, 2024). Crucially, the influence of sentiment was markedly magnified and more potent during the volatile market regime (Kim & Singh, 2024). This conditional effect confirms that sentiment acts as a powerful multiplier of price instability when the market is under stress. These findings necessitate the institutionalization of social media monitoring by investment practitioners for alpha generation (Taylor & Wirth, 2024) and by regulators for behavior-based surveillance to mitigate flash volatility and systemic risk (Rodriguez, 2025). The research advocates for the adoption of dynamic, regime-switching models in asset pricing and risk management.
Co-Authors Ade Imam Muttaqien Halim Adi Supriyadi Azwan Hepriansyah Azzahra Nikmatul Ilmi Burhanuddin Burhanuddin Fitriyani Wa Ode Irma Sari Wulandari Pryangan