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All Journal Jurnal ASET (Akuntansi Riset) JAKPI Jurnal Kesehatan Tropis Indonesia
Wulandari, Linda Ayu
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Economics, Econometrics & Finance Environmental Science Health Professions Medicine & Pharmacology Nursing Public Health Social Sciences

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ESG ARCHITECTURE DESIGNING TRIPLE NEXUS SYNERGIES: MULTIDIMENSIONAL CORPORATE PERFORMANCE UNDER SUSTAINABILITY RISK Wulandari, Linda Ayu
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 6, No 1 (2026)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v6i1.6927

Abstract

This study examines how green accounting (PROPER), ESG architechture (Environmental, Social, Governance), and management efficiency jointly determine multidimensional financial performance (ROA, ROE, NPM, and Sales Growth). It further evaluates the moderating role of sustainability risk (DER). Data was gathered from sustainability report of 27 basic material’s sector companies in IDX achieving PROPER’s rank during 2019-2024, through quantitative approach with using panel data on moderating regression analysis method by EViews 13. The findings reveal that Green Accounting improves corporate performance selectively by increasing profit margins but does not significantly influence broader profitability indicators or growth. ESG Architecture demonstrates uneven impacts, where environmental disclosure strengthens shareholder returns, social disclosure reduces asset efficiency, and governance disclosure shows no significant financial effect. In contrast, management efficiency consistently drives profitability and growth, highlighting the central role of operational capability in sustaining corporate performance. Moderation analysis further shows that sustainability risk does not alter the impact of Green Accounting, weakens the effectiveness of ESG practices, but conditions the performance impact of managerial efficiency. These findings highlight that sustainability initiatives alone do not guarantee financial improvement unless supported by strong managerial efficiency and balanced financial risk. The study contributes by introducing an integrated Triple Nexus ESG Architecture framework linking sustainability accounting, managerial capability, and financial risk in explaining multidimensional corporate performance.
Uji Aktivitas Sun Protection Factor (SPF) Ekstrak Etanol 96% Rimpang Kunyit Putih (Curcuma Zedoaria) Dengan Metode Spektrofotometer UV-Vis Sari, Diva Oktaviani Paramita; Wulandari, Linda Ayu; Fazira, Era; Sapitri, Reski Putri; Trianita, Endrina Ivanda; Ardianto, Riko Tri; Purwanto, Diyan Sakti
JURNAL KESEHATAN TROPIS INDONESIA Vol. 4 No. 2 (2026): Jurnal Kesehatan Tropis Indonesia
Publisher : PT. LARPA JAYA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63265/jkti.v4i2.196

Abstract

Radiasi ultraviolet (UV) merupakan bagian dari spektrum sinar matahari yang mencapai permukaan bumi dan terdiri atas tiga jenis, yaitu UVA, UVB, dan UVC. Sinar UVC sebagian besar diserap oleh lapisan ozon, sedangkan UVA dan UVB masih dapat menembus atmosfer dan berdampak langsung pada kesehatan manusia. Paparan berlebihan terhadap sinar UV dapat menimbulkan berbagai gangguan kulit, seperti kemerahan (erythema), penuaan dini, kerusakan DNA, hingga kanker kulit. Selain itu, radiasi UV juga dapat memengaruhi kesehatan mata serta menurunkan sistem kekebalan tubuh. Oleh karena itu, perlindungan terhadap paparan sinar UV sangat penting, misalnya dengan menggunakan tabir surya, mengenakan pakaian pelindung, dan menghindari aktivitas di bawah sinar matahari pada jam tertentu. Penelitian ini bertujuan untuk mengetahui aktivitas sun protection factor (SPF) dari ekstrak etanol 96% kunyit putih (Curcuma zedoaria) menggunakan metode spektrofotometri UV-Vis. Sampel diformulasikan pada konsentrasi 0,5% atau setara dengan 0,05 gram ekstrak dalam 10 mL etanol 96%. Pengukuran dilakukan pada panjang gelombang 290–320 nm dengan interval 5 nm. Hasil menunjukkan total nilai EE × I × Abs sebesar 3,357 sehingga diperoleh nilai SPF 33,57, yang menunjukkan kategori perlindungan sangat tinggi dan berpotensi sebagai bahan aktif tabir surya alami.
Green Accounting, Company Size, Leverage on Financial Performance: Moderation Role of CSR Wulandari, Linda Ayu; Akbar, Taufik
Jurnal ASET (Akuntansi Riset) Vol 17, No 2 (2025): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2025
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v17i2.91842

Abstract

This study analyses the effect of green accounting, company size and leverage with moderator role of CSR on financial performance. This study used moderate regression analysis (MRA) data panel which conducted on basic materials sector companies listed in IDX achieved PROPER in 2019-2024, totalling 162 observation data with using E-Views 13 as tools. The findings show green accounting and company size significantly positive affect financial performance while leverage has no significant effect. CSR significantly weakens the relationship of green accounting and leverage on financial performance, but not significant on company size through financial performance. This study provides practical insights for investors and management regarding the importance of integrating sustainability and CSR practices to improve financial performance and achieve long-term business sustainability. The novelty of this study lies in the examination of Corporate Social Responsibility as a moderating variable which is uses GRI Standard 2021 as indicators in the relationship between company size on financial performance, an aspect that has not been previously explored in prior research, beside green accounting and leverage on financial performance in basic material sectors.
Multidimensional Sustainability Drivers and Asset Efficiency: Moderating Role of Environmental Performance Wulandari, Linda Ayu; Aini, Inka Nur; Ratnawati, Dewi
Jurnal ASET (Akuntansi Riset) Vol 18, No 1 (2026): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2026
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v18i1.99212

Abstract

This study aims to examine the effect of multidimensional sustainability practices, including circular economy practices, environmental investment, and corporate sustainability disclosure, on asset efficiency, with environmental performance as a moderating variable. The research employs a quantitative approach using panel data from energy sector companies listed on IDX period 2020–2024, with samples selected through purposive sampling based on firms that consistently publish annual and sustainability reports, resulting in 37 companies and 185 observations analyse by Moderated Regression Analysis with E-Views 13. The results show that circular economy practices have a positive and significant effect on asset efficiency, indicating that resource optimization and waste reduction enhance asset utilization. In contrast, environmental investment has a negative effect in the short term, suggesting that high environmental costs and delayed benefits reduce efficiency. Corporate sustainability disclosure does not significantly affect asset efficiency, indicating that disclosure tends to be symbolic rather than operational. Environmental performance has a positive direct effect on asset efficiency and acts as a quasi-moderator. However, it weakens the relationship between circular economy practices and sustainability disclosure on asset efficiency, while it does not moderate the effect of environmental investment. These findings imply that sustainability practices do not automatically improve efficiency, as their effectiveness depends on implementation quality and cost structure. This study contributes by integrating multiple sustainability dimensions within an efficiency-based framework and highlighting the dual role of environmental performance as both a performance driver and a contextual constraint.
Co-Authors Aini, Inka Nur Ardianto, Riko Tri Dewi Ratnawati Fazira, Era Purwanto, Diyan Sakti Sapitri, Reski Putri Sari, Diva Oktaviani Paramita Taufik Akbar Trianita, Endrina Ivanda