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Heny Kurniawati
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INDONESIA
Journal of Applied Finance & Accounting
Published by Universitas Bina Nusantara
ISSN : 19796862     EISSN : 27466019     DOI : 10.21512/jafa.v7i2.6378
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Applied Finance & Accounting (JAFA) showcases useful theoretical and methodological results with the support of interesting empirical applications in the area of Finance and Accounting. Purely theoretical and methodological research with the potential for important applications is also published. Articles in the journal may examine significant research questions from a broad range of perspectives including economics, sustainability, organizational studies and other theories related to accounting and finance phenomena. JAFA is essential reading for academics, graduate students and all those interested in research in accounting and finance. The journal is also widely read by practitioners in accounting, corporate finance, investments and banking.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 123 Documents
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DEVELOPMENT OF SUSTAINABILITY BALANCED SCORECARD: IMPACT ON COMPANY PERFORMANCE AND IMPLEMENTATION Hapsari, Dian Indriana; Chuang, Ya-Hsueh
Journal of Applied Finance and Accounting Vol. 12 No. 1 (2025): Publish on June 2025
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v12i1.13337

Abstract

This study explores integrating sustainability principles into the Balanced Scorecard (BSC) by incorporating Environmental, Social, and Governance (ESG) indicators. The research identifies how ESG aspects can be systematically embedded within the BSC framework to enhance company performance, promote transparency, and strengthen corporate social responsibility. This study narrows its scope to companies within the manufacturing industry to ensure coherence, given its significant contribution to the national economy and environmental impact. The sample consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX), allowing for a more targeted application of the SBSC framework and relevant SULA indicators. These findings are expected to contribute to the practical and theoretical understanding of sustainability reporting and holistic performance measurement. Recognizing the fragmented and qualitative nature of prior sustainability performance assessments, this study introduces a holistic and data-driven framework using sustainability-linked accountability (SULA) indicators. The proposed model allows for standardized, cross-sector evaluation of ESG performance, particularly in the context of the Indonesian manufacturing industry. Based on literature analysis and empirical data, the study develops and applies a conceptual framework that integrates ESG metrics into BSC perspectives. The findings contribute to both theoretical advancement and practical implementation of comprehensive sustainability performance measurement systems.
CONTROLLING CORRUPTION TO STRENGTHEN THE ROLE OF THE EDUCATION BUDGET FUNCTION IN ACHIEVING SDG 4 IN INDONESIA Ramadani, Nadila Wulan; Furqan, Andi Chairil; Rahma Masdar; Fajar Gilang Yudistira
Journal of Applied Finance and Accounting Vol. 12 No. 1 (2025): Publish on June 2025
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v12i1.13443

Abstract

Disparities in education budgets across regions, limited access to remote areas, and low participation rates at all educational levels represent significant challenges for Indonesia in achieving SDG 4 by 2030. This study investigates the contribution of education function expenditure to attaining SDG 4, with corruption control as a moderating variable. Utilizing 1,016 observations of secondary data from provincial, district, and city governments during 2021–2022, the findings reveal that education budgets substantially support SDG 4 achievement. However, overly procedural corruption control mechanisms diminish the effectiveness of budget utilization by restricting the flexibility in fund allocation. The scientific contribution of this research lies in providing empirical evidence on the moderating effect of corruption control on the effectiveness of education budgets in achieving SDG 4. From a practical standpoint, the study recommends the adoption of adaptive, risk-based corruption control mechanisms such as Risk-Based Internal Audit and performance-based fund disbursement systems to strike a balance between accountability and flexibility in budget management. This study is limited to district and city-level data over  two years and focuses exclusively on the education function, thus, its findings may not fully represent conditions at the provincial level or other SDG sectors. Future research should broaden data coverage and incorporate qualitative methodologies to deepen understanding of bureaucratic processes and corruption control dynamics.
IMPACT OF GREEN ACCOUNTING, MATERIAL FLOW COST ACCOUNTING, CAPITAL STRUCTURE ON FINANCIAL PERFORMANCE WITH FIRM DEBT AS MODERATOR Wulandari, Wulandari; Mukhzarudfa, Mukhzarudfa; Dica Lady Silvera, Dica Lady Silvera
Journal of Applied Finance and Accounting Vol. 12 No. 1 (2025): Publish on June 2025
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v12i1.13676

Abstract

This study examines the effect of green accounting, material flow cost accounting (MFCA), and capital structure on financial performance, with firm debt as a moderating variable. Using a quantitative approach, the research analyses secondary data from 109 basic materials sector companies listed on the Indonesia Stock Exchange (IDX) for the 2016–2023 period. Data were collected through documentation and analysed using Microsoft Excel and E-Views 12 with panel data regression, including model selection tests, classical assumption tests, and descriptive statistics. T-tests and the coefficient of determination (R²) were employed to assess the significance of each variable. The findings show that green accounting significantly affects financial performance, while MFCA and capital structure do not. Firm debt moderates the relationship between green accounting and financial performance but has no moderating effect on the influence of MFCA and capital structure. Theoretical implications support the view that environmental sustainability, represented by green accounting, contributes to firm value, aligning with stakeholder and legitimacy theories. Companies are encouraged to adopt green accounting as a strategic tool, particularly in environmentally intensive industries, and to consider debt structure to maximise its financial impact. Future research should investigate other sectors or external factors influencing the effectiveness of MFCA and capital structure. Broader samples and mixed methods may also enhance understanding of how environmental and financial strategies interact in corporate settings.

Page 13 of 13 | Total Record : 123

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