Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal Gorontalo Accounting Journal MDP Student Conference
Singgih Bayu Indra Hermawan
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering

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Akuntansi Lingkungan BUMDes Mutiara Welirang Untuk Mewujudkan Green Accounting Erizal Wibisono Santoso; Singgih Bayu Indra Hermawan; Rizky Putra Pratama RIdho
MDP Student Conference Vol 5 No 1 (2026): The 5th MDP Student Conference 2026
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v5i1.15467

Abstract

This study evaluates the implementation of green accounting in a village-owned enterprise (BUMDes Mutiara Welirang, Mojokerto) through its waste-management program and environmental cost treatment. Using a descriptive qualitative case approach, data were collected from interviews with key managers and supporting documents. Analysis triangulates field findings with Environmental Protection Law No. 32/2009, environmental cost concepts, and PSAK 1 stages (identification, recognition, measurement, presentation, and reporting). The BUMDes has operated waste collection and sorting, converted organic waste into maggot-based products and fish feed, and sold recyclable plastics to collectors. However, residual waste is still burned, creating air-pollution risk, and environmental costs are largely aggregated into operating expenses with cash-basis records. Strengthening account classification, budgeting for detection and failure costs, and PSAK-aligned reporting is required to enhance accountability and sustainability.
CEO Characteristics and Materiality Disclosure: Evidence from Annual Reports Singgih Bayu Indra Hermawan; Budi Chandra; Fenny Apriyanti
Gorontalo Accounting Journal Volume 9 Issue 2 October 2026
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v9i2.5203

Abstract

This study examines whether CEO characteristics influence the extent and relevance of materiality disclosure in annual reports. Using secondary data from 1,454 firm-year observations of 346 large non-financial companies listed on the Indonesia Stock Exchange from 2020 to 2024, the study measures materiality disclosure using word count (WC) and a relevance score (RELEVANCE). The analysis applies descriptive statistics, Pearson correlation, and multivariate regression with industry and year fixed effects. The results show that CEO political connections have a negative and significant association with WC but no significant association with RELEVANCE. CEO military connections have no significant effect on WC but have a negative and significant effect on RELEVANCE. Celebrity CEOs show a positive effect on WC only in one model, providing no robust support for the hypothesized effect. CEO busyness has no significant effect on WC but has a negative and significant effect on RELEVANCE. Overall, CEO characteristics affect different dimensions of materiality disclosure, indicating that disclosure quantity and relevance should be assessed separately. The findings contribute to the literature on CEO characteristics and corporate reporting and provide implications for boards, companies, and regulators concerned with the quality of materiality disclosure.
Co-Authors Budi Chandra Erizal Wibisono Santoso Fenny Apriyanti Rizky Putra Pratama Ridho