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Fitri Nuraini
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INDONESIA
Sustainable : Jurnal Akuntansi
Published by Universitas Muhammadiyah Surabaya
ISSN : 28083482     EISSN : 28077318     DOI : http://dx.doi.org/10.30651/stb.v1i1.9685
Core Subject : Economy,
Economics, Econometrics & Finance
Tujuan dari jurnal SUSTAINABLE adalah untuk menyebarluaskan hasil penelitian terapan di bidang akuntansi, keuangan, dan perbankan. SUSTAINABLE difokuskan untuk menjadi jurnal yang menerbitkan artikel ilmiah hasil penelitian terapan baik oleh akademisi, praktisi, dan asosiasi profesi. SUSTAINABLE mengundang naskah pada sub area sebagai berikut: Akuntansi Keuangan Akuntansi Manajemen Akuntansi Sektor Publik Akuntansi Perpajakan Akuntansi Syariah Audit Sistem Informasi Akuntansi
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 132 Documents
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Self-Efficacy Dan Digital Vision Dalam Cloud Accounting Adoption Terhadap MSME Sustainability Performance Khadik, Muhammad Vikrul; Purwantini, Anissa Hakim; Farida, Farida
SUSTAINABLE Vol 5 No 2 (2025): Volume 5 No 2, November 2025
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v5i2.28669

Abstract

This study examines digital vision and computer self-efficacy (CSE) as antecedents of cloud accounting adoption and investigates how that adoption, in turn, affects digital transformation and sustainability performance among micro, small, and medium-sized enterprises (MSMEs) in Magelang Regency and Magelang City, Indonesia. Using a quantitative design, survey data were collected from 146 MSMEs had implemented cloud technologies in their operations. Partial Least Squares–Structural Equation Modeling (PLS-SEM) was employed to test the hypothesized relationships. The results indicate that digital vision and CSE have a significant positive effect on the adoption of cloud accounting. Furthermore, the adoption of cloud accounting has been proven to significantly drive the digital transformation of SMEs, which ultimately contributes positively to improving sustainability performance, both economic, social, and environmental aspects. These findings underscore the importance of strengthening CSE and cultivating a clear digital vision among MSME owners and managers to enhance technology adoption and sustain competitive advantage. Policy-wise, government-backed training in CSE and targeted digital mentoring emerge as pivotal levers for accelerating digital transformation and achieving triple bottom line–based sustainability outcomes.
Analisis Faktor Pengaruh Pengungkapan Aset Biologis pada Perusahaan Perkebunan di Indonesia Manik, April Tiodora
SUSTAINABLE Vol 5 No 2 (2025): Volume 5 No 2, November 2025
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v5i2.28809

Abstract

Disclosure of biological assets in plantation companies in Indonesia remains inconsistent, despite detailed reporting guidelines in Statement of Financial Accounting Standards No. 69. This indicates a need to examine further the factors influencing the level of disclosure. The purpose of this research is to analyze the determinants that affect the disclosure of biological assets in plantation companies in Indonesia. The research method used is quantitative, processing numerical data to objectively assess relationships between variables. The study population comprises 17 plantation companies listed in Indonesia, and data analysis was conducted using descriptive statistical methods, with results presented in tables and processed using statistical software. The research period covers 2019 to 2024 to capture the development of biological asset disclosures after the pandemic. The study results reveal that the intensity of biological assets does not have a significant effect on disclosure levels. In contrast, company growth, leverage ratio, and public ownership are found to affect the level of biological asset disclosure positively.

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