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Contact Name
Ahmad Ashifuddin Aqham
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ahmad.ashifuddin@gmail.com
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+6288215137076
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danang@stekom.ac.id
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Jln. Senopati Arcawinagun Purwokerto 53113 Telp (0281) 6572636 Purwokerto 53121 Tlp. (0281) 6577111, 575222, 6575333, Nomor SK : 1860DTK-VI2009 Tanggal SK: 13 April 2009
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INDONESIA
Journal of Creative Student Research
ISSN : 29635942     EISSN : 29634776     DOI : 10.55606
Ilmu Sosial,Ilmu Ekonomi,Akuntansi,Manajemen,Kebudayaan,Pendidikan,Sejarah,Pariwisata,Gender,Humaniora,Seni Budaya Linguistik,Sastra,Filsafat,Studi Agama,Studi Media dan Komunikasi,Berbagai bidang penelitian yang relevan
Articles 368 Documents
Kebebasan Ekspresi vs Norma Keluarga: Negosiasi Etika Berbusana antara Remaja dan Orang Tua di Era Postmodern Trisnani Widowati; Anik Maghfiroh; Nathania Citta Pribawanto; Elina Sudi Dwi Ariyani; Zakiyya Dewi Salsabila; Raisa Marchella Maulida; Vanesa Monica
Journal of Creative Student Research Vol. 3 No. 6 (2025): Journal of Creative Student Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jcsr-politama.v3i6.5709

Abstract

The development of postmodern culture has had a major influence on the way teenagers express their identity through clothing. Dress style is no longer just a matter of aesthetics, but has also become a symbol of freedom of expression that often clashes with family norms that uphold moral, religious, and cultural values. This study aims to understand the dynamics of fashion ethics negotiation between teenagers and parents in the postmodern era through an analysis of social, cultural, and family communication perspectives. The study uses a qualitative method with a literature review approach of 15 national journals discussing the role of parents, freedom of expression, fashion ethics, and the influence of global culture on teenagers. The results show that value negotiation occurs through open communication between parents and children, where both parties try to adjust moral values to the needs of self-actualization. Parents act as moral guides, while adolescents seek to obtain freedom that is still in line with social norms. This study contributes to the strengthening of character education, family communication patterns, and strategies for instilling ethical dress values amid the challenges of modern culture.
Systematic Literatur Review: Peran Kinerja Lingkungan pada Pengaruh Gender Diversity terhadap Kinerja Keuangan Robby Sagara; Lola Cahaya Seri Rahayu; Pinia Tri Rahma
Journal of Creative Student Research Vol. 3 No. 6 (2025): Journal of Creative Student Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jcsr-politama.v3i6.5777

Abstract

This study aims to analyze the role of environmental performance in the relationship between gender diversity and corporate financial performance. The method used was a Systematic Literature Review (SLR) of reputable scientific articles and accredited national journals for the 2021–2025 period. The study results indicate that gender diversity has the potential to improve financial performance, but this effect depends on the company's environmental performance. Good environmental performance strengthens the contribution of gender diversity in sustainability-oriented strategic decision-making, thus positively impacting financial performance. Conversely, in companies with low environmental performance, the implementation of gender diversity tends to be symbolic and has not yet had a significant financial impact. These findings emphasize the importance of integrating inclusive governance and environmental management to create sustainable corporate value. This study provides insights for practitioners and policymakers regarding the importance of combining gender diversity with environmental initiatives to support sustainable corporate performance. These findings are important for business practitioners and policymakers in developing policies that support gender diversity and environmental sustainability to achieve better financial goals.
Systematic Literatur Review: Pengaruh Kinerja Lingkungan terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Mediasi Agusalim Agusalim; Imelia Kontesa; Feonagea Feonagea
Journal of Creative Student Research Vol. 3 No. 6 (2025): Journal of Creative Student Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jcsr-politama.v3i6.5778

Abstract

This study aims to examine the influence of environmental performance on firm value, with financial performance serving as a mediating variable, using a Systematic Literature Review (SLR) approach. In recent years, environmental performance has become an essential factor in supporting corporate sustainability, as stakeholders increasingly emphasize environmental issues and corporate social responsibility. The research method involved reviewing relevant national and international scholarly articles published between 2021 and 2025, which were collected through the Google Scholar database.The findings from the literature review indicate that companies with strong environmental performance tend to achieve greater operational efficiency, enhance corporate reputation, and build higher levels of investor trust. These advantages contribute to improved financial performance, particularly in terms of profitability and market performance. Furthermore, better financial performance plays a significant role in increasing firm value in the capital market. The results suggest that financial performance functions as an effective mediating mechanism that strengthens the relationship between environmental performance and firm value. Therefore, effective environmental management should not be viewed solely as regulatory compliance but as a strategic business approach that supports long-term value creation. By integrating environmental considerations into corporate strategy, firms can enhance financial outcomes while simultaneously achieving sustainable growth and competitive advantage.
Systematic Literature Review: Financial Performance: The Effect of Green Accounting on Firm Value Erlangga, Bayu; Muhammad Al-Aziz Fitra Bunaya; Fika Astrianti; Rina Yuniarti
Journal of Creative Student Research Vol. 3 No. 6 (2025): Journal of Creative Student Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jcsr-politama.v3i6.5783

Abstract

This research is motivated by the increasing demands for sustainability and environmental transparency, which encourage companies to integrate Green Accounting into their business strategies to increase corporate value. The objective of this research is to synthesize empirical findings related to the influence of Green Accounting on corporate value, considering the roles of financial performance, operational efficiency, public legitimacy, and technological adaptation. The method used is a systematic literature review of various relevant empirical studies from various industrial sectors in Indonesia. The results of the study indicate that Green Accounting generally has a positive effect on corporate value through increased efficiency, profitability, and strengthening investor confidence, although the impact is contextual and influenced by the characteristics of the industrial sector. Financial performance has been shown to act as a mediator that strengthens or weakens this relationship. The implications of this research emphasize that Green Accounting is not merely an environmental obligation, but rather a strategic instrument for creating sustainable corporate value amidst global economic uncertainty.
Green Accounting, Corporate Social Responsibility, dan Kinerja Lingkungan sebagai Determinan Kinerja Keuangan Perusahaan Rapi Pajri; Hafizah Munawwaroh; Defid Fathur Rohman
Journal of Creative Student Research Vol. 3 No. 6 (2025): Journal of Creative Student Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jcsr-politama.v3i6.5790

Abstract

Modern companies face demands to integrate economic, social, and environmental aspects into business management to achieve long-term sustainability. Financial performance can no longer be separated from environmental and social responsibility practices. This article aims to examine the role of green accounting, Corporate Social Responsibility (CSR), and environmental performance as determinants of corporate financial performance. The research method used is a descriptive-conceptual approach through a systematic literature review of national and international journals relevant to the topic of corporate sustainability for the 2020-2025 period. The results of the study indicate that the implementation of green accounting enables companies to more accurately identify and control environmental costs, thereby improving operational efficiency and financial stability. CSR contributes to strengthening social legitimacy, corporate reputation, and investor and consumer trust, which positively impact long-term financial performance. Furthermore, good environmental performance has been shown to reduce regulatory and operational risks and increase the company's attractiveness to ESG-based investors. The conclusion of this study confirms that the integration of green accounting, CSR, and environmental performance is a sustainable business strategy that conceptually supports the achievement of more stable and sustainable corporate financial performance.
Dampak Tanggung Jawab Sosial Perusahaan, Kondisi Keuangan, Pertumbuhan Usaha, dan Ukuran Perusahaan terhadap Respons Pasar atas Informasi Laba SLR Novitri Kurniati; Rahyatul Maida; Manullang, Jeni
Journal of Creative Student Research Vol. 3 No. 6 (2025): Journal of Creative Student Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jcsr-politama.v3i6.5792

Abstract

This study aims to examine the effect of Corporate Social Responsibility (CSR) disclosure, financial distress, corporate growth, and firm size on the Earnings Response Coefficient (ERC).ERC reflects the extent to which the capital market reacts to earnings information announced by firms and serves as an important indicator of earnings quality. This research employs a quantitative approach using secondary data obtained from companies’ financial statements and annual reports. Multiple linear regression analysis is applied to test the influence of the independent variables on ERC. The result indicate that CSR disclosure has a significant effect on ERC, suggesting that social responsibility practices enhance investor confidence and strengthen market reactions to earnings information. In addition, financial distress, corporate growth, and firm size also play a role in determining the magnitude of ERC, as these factors are closely related to perceived risk and future prospects of the firm. The findings imply that non-financial information, particulary CSR disclosure, should be carefully considered by investors and management in decision-making processes within the capital market.
Keterlibatan Corporate Social Responsibility dalam Interaksi Antara Kinerja Lingkungan dan Kinerja Keuangan: Literature Review Nadia Safitri; Jedli Saputra; Rina Yuniarti
Journal of Creative Student Research Vol. 3 No. 6 (2025): Journal of Creative Student Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jcsr-politama.v3i6.5802

Abstract

This study aims to analyze the role of Corporate Social Responsibility (CSR) in linking environmental performance with the company's financial performance. The study was conducted through a literature review of national and international journal articles published between 2020 and 2025. The articles analyzed discuss the topics of environmental performance, CSR, and financial performance. The results of the study show that environmental performance can have a positive impact on a company's financial performance, especially through increased efficiency, risk reduction, and the creation of new business opportunities. CSR acts as a connecting factor that strengthens these relationships by increasing reputation, legitimacy, and public trust in the company. However, the effectiveness of CSR is highly dependent on the implementation strategy carried out and the characteristics of the company, so the results of the study show significant variations. Thus, this study confirms the importance of integrating CSR in the company's business strategy, not only as a form of social responsibility, but also as an instrument to strengthen the relationship between environmental sustainability and financial performance. These findings are expected to contribute to the development of corporate policies that are more oriented towards sustainability and long-term competitiveness.
Peran Pengungkapan Akuntansi Lingkungan pada Stock Return di Perusahaan GO Publik di Indonesia 2021-2024 Alda Lorenza; Repaldo Repaldo; Dzakira Isratun Nisa
Journal of Creative Student Research Vol. 3 No. 6 (2025): Journal of Creative Student Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jcsr-politama.v3i6.5804

Abstract

This study aims to examine the role of environmental accounting disclosure on stock returns of publicly listed companies in Indonesia. Growing awareness of environmental issues has encouraged companies to focus not only on financial performance but also on transparency regarding the environmental impacts of their operations. Environmental accounting disclosure represents a form of corporate responsibility that provides relevant information for stakeholders, particularly investors, in assessing business sustainability.This research applies a systematic literature review using the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analysis) approach. The reviewed articles consist of empirical studies published between 2021 and 2025 that are relevant to environmental accounting disclosure and stock returns. Data were collected through Google Scholar using specific keywords, and selected articles were further analyzed to identify research patterns and consistency of findings.The results indicate that environmental accounting disclosure does not have a significant effect on stock returns of publicly listed companies in Indonesia. This finding is influenced by several factors, including investors’ tendency to prioritize short-term financial gains, while environmental information is generally long-term oriented. In addition, environmental disclosure practices in Indonesia remain voluntary, resulting in variations in disclosure quality and completeness across companies. Consequently, such information has not been able to consistently influence investment decisions. The findings suggest that although environmental accounting disclosure plays an important role in supporting corporate sustainability, its impact on stock returns remains limited.