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Contact Name
Novi Swandari Budiarso
Contact Email
pembina@ywnr.org
Phone
+6281340072279
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contrarian.fabr@gmail.com
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INDONESIA
The Contrarian: Finance, Accounting, and Business Research
ISSN : 29639743     EISSN : 2986190X     DOI : https://doi.org/10.58784/cfabr
The Contrarian: Finance, Accounting, and Business Research (CFABR) is a double peer-reviewed journal published by the Yayasan Widyantara Nawasena Raharja. The Contrarian: Finance, Accounting, and Business Research (CFABR) will publish the articles bi-annually. The article submitted to The Contrarian: Finance, Accounting, and Business Research (CFABR) is written in English and it is not under consideration or published by other publishers.
Articles 51 Documents
Accounting for water and its role in achieving sustainability: An exploratory study on a sample of Samarra City Citizens Hasan, Mustafa saeed
The Contrarian : Finance, Accounting, and Business Research Vol. 4 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.416

Abstract

This study examines the relationship between accounting for water quality and the achievement of environmental and financial sustainability in Samarra, amid declining government-provided water quality. Using a descriptive–analytical approach, data were collected via a five-point Likert scale questionnaire from 211 employees and faculty members at the University of Samarra. Results indicate a significant positive relationship between water quality and financial sustainability, and a weaker yet significant relationship with environmental sustainability. The findings demonstrate that poor government water quality imposes direct financial burdens on citizens and promotes unsustainable bottled water consumption. The study underscores the role of water accounting in assessing such impacts and recommends enhancing water infrastructure, integrating water accounting into environmental performance reporting, and providing temporary solutions to support citizens.