cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Angga Hidayat
Contact Email
angga1203hidayat@gmail.com
Phone
-
Journal Mail Official
eaj@unpam.ac.id
Editorial Address
-
Location
Kota tangerang selatan,
Banten
INDONESIA
EAJ (ECONOMICS AND ACCOUNTING JOURNAL)
Published by Universitas Pamulang
ISSN : 26148455     EISSN : 26157888     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Economics and Accounting Journal (EAJ) is a publication media of scientific research in the field of accounting published by S1 Study Program of Accounting at Faculty of Economics, University of Pamulang periodically every four months with the aim as a medium of communication and disseminate scientific information between the campus with the stakeholders. The research studies contained in EAJ are the areas of Finance and Banking, Tax, Entrepreneurship, Management, Accounting. as well as other economic fields both regional and global issues. The targets of accounting scientific media are academics, practitioners, students, both governmental and non-governmental institutions.
Arjuna Subject : -
Articles 303 Documents
 27   28   29   30   31 
Content Analysis of Corporate Social Responsibility Communication in Sustainability Reports Lestari, Ayu Ambang; Sayuti, Alfian; Ardiansyah, Lalu Yayan
EAJ (Economic and Accounting Journal) Vol. 9 No. 1 (2026): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v9i1.y2026.p64-70

Abstract

The purpose of this study is to analyze the Corporate Social Responsibility (CSR) content contained in sustainability reports and to determine the extent to which PT Perusahaan Listrik Negara (PLN) conveys information related to economic, environmental, and social aspects. This study uses both qualitative and quantitative content analysis, considering disclosure indicators that refer to the Global Reporting Initiative (GRI) standards. Data were taken from PT PLN's 2022-2024 sustainability reports and analyzed to assess the extent of information disclosure and the company's consistency in addressing sustainability issues. The results show that PT PLN's CSR disclosures have fluctuated over the past three consecutive years, with the most frequently disclosed aspect of its social responsibility being the environmental aspect. This indicates that the company is increasingly concerned with environmental issues resulting from its operational activities. These findings indicate that the company is increasingly recognizing the importance of transparency and accountability in sustainability reporting. This research is expected to contribute to the development of CSR reporting practices and serve as a reference for stakeholders in assessing the company's commitment to sustainable development.
Systematic Literature Review: Analysis Of Financial Distress in Manufacturing Companies on The Indonesia Stock Exchange Using The Altman Z-Score Method Nabila, Zahara; Ariyani, Reni; Olifia, Norma; Uyun, Qurotul; Rahmatika, Dien Noviani
EAJ (Economic and Accounting Journal) Vol. 9 No. 1 (2026): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v9i1.y2026.p71-85

Abstract

This study aims to synthesize scientific evidence through the Systematic Literature Review (SLR) method to map and analyze financial distress predictions in manufacturing companies listed on the Indonesia Stock Exchange (IDX) with a focus on the application of the Altman Z-Score Model. Given the strategic role of the manufacturing sector in the national economy, early detection of bankruptcy risk is crucial. This study uses the PRISMA protocol by analyzing 30 accredited journal articles published in the period 2020–2025, with the inclusion criteria of IDX manufacturing companies that apply the Altman Z-Score. The synthesis results show that the level of financial distress in IDX manufacturing companies fluctuates between sub-sectors and is influenced by time dynamics, especially during the pandemic. Most studies indicate that many companies are in the gray area, reflecting moderate financial vulnerability. In general, the Altman Z-Score shows a high level of prediction accuracy (above 70%), although in certain sub-sectors alternative models such as Zmijewski and Springate are considered superior. In addition, components X3 (EBIT/Total Assets) and X2 (Retained Earnings/Total Assets) are consistently the most dominant variables in determining financial distress. The conclusion of this SLR confirms that the Altman Z-Score remains relevant and reliable as a bankruptcy prediction tool for BEI manufacturing companies. These findings contribute theoretically to mapping the latest research developments and provide practical implications for investors, creditors, and management in decision-making and financial risk mitigation.
The Harmony of Carbon Emission, Environmental Performance, Social Performance, and Leverage Khairunnisa; Firdaus Abdul Rahman
EAJ (Economic and Accounting Journal) Vol. 9 No. 1 (2026): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v9i1.y2026.p86-95

Abstract

This study explores the relationship between gas emissions, environmental performance, social performance, and the moderating role of leverage in the relationship. This study was conducted in one of the developing countries, namely Indonesia. This study uses a sample of companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The sample used in this study was 165 samples. This study uses Stata software to process data, with random effect models. The study results indicate that the relationship between gas emissions and the environment has a positive and significant effect. The moderation variable in this study cannot have an impact on environmental performance and social performance. This study contributes to the literature on how companies can invest in gas emissions and influence environmental performance.

Page 31 of 31 | Total Record : 303

 27   28   29   30   31 

Filter by Year

2018 2026


Reset
Filter By Issues
All Issue Vol. 9 No. 1 (2026): EAJ (Economics and Accounting Journal) Vol. 8 No. 3 (2025): EAJ (Economics and Accounting Journal) Vol. 8 No. 2 (2025): EAJ (Economics and Accounting Journal) Vol. 8 No. 1 (2025): EAJ (Economics and Accounting Journal) Vol. 7 No. 3 (2024): EAJ (Economics and Accounting Journal) Vol. 7 No. 2 (2024): EAJ (Economics and Accounting Journal) Vol. 7 No. 1 (2024): EAJ (Economics and Accounting Journal) Vol. 6 No. 3 (2023): EAJ (Economics and Accounting Journal) Vol. 6 No. 2 (2023): EAJ (Economics and Accounting Journal) Vol. 6 No. 1 (2023): EAJ (Economics and Accounting Journal) Vol. 5 No. 3 (2022): EAJ (Economics and Accounting Journal) Vol. 5 No. 2 (2022): EAJ (Economics and Accounting Journal) Vol 5, No 2 (2022): EAJ (Economics and Accounting Journal) Vol. 5 No. 1 (2022): EAJ (Economic and Accounting Journal) Vol 5, No 1 (2022): EAJ (Economic and Accounting Journal) Vol 4, No 2 (2021): EAJ (Economic and Accounting Journal) Vol 4, No 3 (2021): EAJ (Economic and Accounting Journal) Vol. 4 No. 3 (2021): EAJ (Economic and Accounting Journal) Vol. 4 No. 2 (2021): EAJ (Economic and Accounting Journal) Vol 4, No 1 (2021): EAJ (Economic and Accounting Journal) Vol. 4 No. 1 (2021): EAJ (Economic and Accounting Journal) Vol. 3 No. 3 (2020): EAJ (Economic and Accounting Journal) Vol 3, No 3 (2020): EAJ (Economic and Accounting Journal) Vol. 3 No. 2 (2020): EAJ (Economic and Accounting Journal) Vol 3, No 2 (2020): EAJ (Economic and Accounting Journal) Vol 3, No 1 (2020): EAJ (Economic and Accounting Journal) Vol. 3 No. 1 (2020): EAJ (Economic and Accounting Journal) Vol 2, No 3 (2019): EAJ (Economic and Accounting Journal) Vol. 2 No. 3 (2019): EAJ (Economic and Accounting Journal) Vol. 2 No. 2 (2019): EAJ (Economic and Accounting Journal) Vol 2, No 2 (2019): EAJ (Economic and Accounting Journal) Vol 2, No 1 (2019): EAJ (Economic and Accounting Journal) Vol. 2 No. 1 (2019): EAJ (Economic and Accounting Journal) Vol 1, No 3 (2018): EAJ (Economic and Accounting Journal) Vol. 1 No. 3 (2018): EAJ (Economic and Accounting Journal) Vol. 1 No. 2 (2018): EAJ (Economic and Accounting Journal) Vol 1, No 2 (2018): EAJ (Economic and Accounting Journal) Vol 1, No 1 (2018): EAJ (Economic and Accounting Journal) Vol. 1 No. 1 (2018): EAJ (Economic and Accounting Journal) More Issue