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Ahmad Ashifuddin Aqham
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INDONESIA
Jurnal Manajemen dan Ekonomi Kreatif
Published by Universitas Kristen Indonesia Toraja
ISSN : 29641632     EISSN : 29641241     DOI : 10.59024
Core Subject : Science,
Decision Sciences, Operations Research & Management
Manajemen Sumberdaya Manusia , Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasional, Manajemen Rantai Pasokan, Corporate Governance, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan Investasi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 203 Documents
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Penerapan Akuntansi Keberlanjutan Berbasis ESG dalam Pengidentifikasian Tanggung Jawab Lingkungan pada Dinas Pekerjaan Umum Bina Marga Kota Surabaya Elisabeth Lauboling; Marlinda Ina; Sirilia S.J Ruben; Titiek Rachmawati
Jurnal Manajemen dan Ekonomi Kreatif Vol. 4 No. 2 (2026): April: Jurnal Manajemen dan Ekonomi Kreatif
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jumek.v4i2.698

Abstract

The implementation of Environmental, Social, and Governance (ESG)-based sustainability accounting is gaining increasing attention in the public sector as an effort to strengthen transparency and accountability, particularly in environmental management. This study aims to examine how ESG-based sustainability accounting is applied in identifying environmental responsibilities at the Surabaya City Public Works and Highways Agency. The research used a qualitative approach, with data collection methods including interviews, observations, and documentation studies.  The research findings indicate that the application of ESG principles in financial management and operational activities is still in its early stages of development, particularly in environmental reporting. Efforts to identify environmental responsibilities have been implemented through various sustainable development programs, but they have not been optimally integrated into the existing accounting system. Several obstacles encountered include limited technical regulations, a lack of competent human resources, and the absence of uniform reporting standards. Therefore, strengthening policies and developing an ESG-based accounting system is necessary to enhance environmental accountability and support sustainable infrastructure development in Surabaya.
Pengaruh Green Marketing dan Sosial Media Terhadap Repurchase Intention Brand Image Sebagai mediasi Fore Coffee di Denpasar Angelina Made Elva Dwi Jayanthi; Ni Wayan Lasmi
Jurnal Manajemen dan Ekonomi Kreatif Vol. 4 No. 2 (2026): April: Jurnal Manajemen dan Ekonomi Kreatif
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jumek.v4i2.700

Abstract

This study aims to determine the effect of green marketing and social media on brand image and repurchase intention, as well as the mediating role of brand image on the influence of green marketing and social media on repurchase intention. The location of this study was Fore Coffee in Denpasar and the sample used was 150 respondents. Data analysis techniques were carried out using SmartPLS 4. The results showed that green marketing had a positive and significant effect on repurchase intention, social media had a positive and significant effect on repurchase intention, green marketing had a positive and significant effect on brand image, social media had a positive and significant effect on brand image, brand image had a positive and significant effect on repurchase intention, brand image was proven to be able to provide a positive and significant mediating effect on the relationship between green marketing and brand image and brand image was proven to be able to provide a positive and significant mediating effect on the relationship between social media and repurchase intention. Suggestions that can be given by researchers are. The recommendations in this study are that Fore Coffee management should provide compelling information about environmental friendliness on product packaging, provide more frequent information about environmental friendliness directly to consumers when shopping or through social media, consistently provide honest and up-to-date information to consumers, expand international branches to increase their popularity, continue to innovate their products, and improve their service quality.
Pengaruh Kepemilikan Saham Publik, Ukuran Perusahaan dan Umur Perusahaan terhadap Tingkat Pengungkapan Laporan Keuangan pada Perusahaan BUMN yang Terdaftar di BEI Ni Nyoman Rita Apriliani; Komang Fridagustina Adnantara; Tiara Kusuma Dewi
Jurnal Manajemen dan Ekonomi Kreatif Vol. 4 No. 2 (2026): April: Jurnal Manajemen dan Ekonomi Kreatif
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jumek.v4i2.699

Abstract

This study is motivated by the strategic role of State-Owned Enterprises (SOEs) as managers of state resources, which are vulnerable to agency conflicts and political pressures, where financial statement transparency serves as a key indicator of public accountability. This phenomenon is reinforced by the emergence of several cases of alleged financial statement manipulation in the SOE sector, highlighting the importance of evaluating factors that influence the openness and transparency of corporate financial information. This study aims to examine the effect of public share ownership, firm size, and firm age on the level of financial statement disclosure. The sample consists of 13 SOEs that meet the specified criteria, with a total of 39 observations during the 2022–2024 period. The data analysis technique employed is panel data regression analysis using the Fixed Effect Model (FEM), which has passed model selection tests and classical assumption tests. The results indicate that public share ownership has a significant positive effect due to external pressure to enhance transparency. Firm age also shows a significant positive effect, reflecting the maturity of reporting systems and the entity’s experience in complying with regulations. In contrast, firm size has a significant negative effect, indicating that large-asset companies tend to limit information disclosure to maintain competitive strategies or avoid political costs. Based on the coefficient of determination (R²), these three variables explain 43.95% of the variation in the level of disclosure, while the remaining is influenced by other factors outside this research model.

Page 21 of 21 | Total Record : 203

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