Sustainability Accounting Journal

THE EFFECT OF FINANCIAL STAFF TRAINING, INFORMATION TECHNOLOGY QUALITY, CONSULTANT SUPPORT, AND WORK UNIT SIZE ON THE LEVEL OF ACCRUAL ACCOUNTING IMPLEMENTATION IN GOVERNMENT

2024-11-12T05:25:42+00:00

This study aims to determine the effect of financial staff training, information technology qualty, consultan support, and the size of the work unit on the level of application of accrual accounting in the study government in the SKPD of North Barito Regency. The type of research used in this research is descriptive qualitative. The sampling technique in this study used a purposive sampling technique with a sample of 28 SKPD with a total sample of 150 respondents. The data obtained were analyzed using SPSS application tools.

The results of this study indicate that the financial staff training variable has no significant effect on the level of accrual accounting application, the qualityof information technology has no significant effect on the level of accrual accounting apllication, while consultant support has a significant effect on the level of accrual accounting application and the size the work unit has a singnificant effect on the level of accounting application accruals.

ELEVEN YEARS OF GREEN ACCOUNTING RESEARCH IN INDONESIA: DESCRIPTION OF METHODS, THEORIES AND RESEARCH OBJECTS

2024-11-17T12:29:13+00:00

Keywords:
Green Accounting,
Corporate Sustainability,
Environmental Accounting,
Sustainability Reporting,

Legitimacy Theory Economic and environmental damage is the result of unsustainable industrial governance. The concept of corporate sustainability, especially in terms of the environment, makes every activity carried out by the company need to be considered. The concept of green accounting is a concept of environmental responsibility where companies include environmental costs in their activities. Along with the development of the concept of green accounting in practice, research for this concept has also developed globally and nationally. This study provides knowledge to researchers interested in the field of green accounting about objects and variables that have and have not been used, methods that can be used, related theories, and objects or research samples that have been carried out for further research. The method used is Charting the field, where the research used is an article published in the journal Sinta 2 and Sinta 3 Kemendikbud with the accounting journal category. The results of this study show that 51 articles use green accounting as a variable in the study, with the dominant type of research being quantitative, namely 42 articles, while the dominant theory used is legitimacy theory, namely 25 articles and 12 articles using objects or samples in the form of manufacturing companies, this type of research object is the highest in Indonesia.

THE EFFECT OF GREEN ACCOUNTING, MEDIA EXPOSURE, AND TAX AGGRESSIVENESS ON CORPORATE SOCIAL RESPONSIBILITY (Study on Property, Real Estate, and Building Construction Sector Companies Listed on the Indonesia Stock Exchange for the 2018-2021 Period)

2024-11-17T12:34:58+00:00

This study aims to understand and find out how the influence of green accounting, media exposure, and tax aggressiveness on corporate social responsibility. The research was conducted on property, real estate, and building construction sector companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The research method used in research is quantitative research. The research method used in research is quantitative research. The sample selection process in the study using the purposive sampling method resulted in research samples totaling 44 samples from the total population with a total of 176 companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The data analysis technique used in the study is multiple linear regression in order to understand how the influence of green accounting, media exposure, and tax aggressiveness on corporate social responsibility.
The results showed that green accounting, media exposure and tax aggressiveness had no effect on corporate social responsibility. The Adjusted R Square value is sobtained as much as 0.610, this can be interpreted that the variables of green accounting, media exposure, and tax aggressiveness are only able to explain 61% of the variation in corporate social responsibility. While the remaining 39% of corporate social responsibility variables were explained by other variables that were not included in the study.

THE EFFECT OF COMPANY GROWTH AND FREE CASH FLOW ON DEBT POLICY WITH PROFITABILITY AS A MODERATING VARIABLE

2024-11-26T05:56:29+00:00

This study aims to examine the influence of company growth and free cash flow on debt policy, with profitability as a moderating variable. The population in this research consists of manufacturing companies in the textile and garment sub-sector listed on the Indonesia Stock Exchange from 2020 to 2023. The sampling technique used is purposive sampling, with the criteria being companies that published consecutive financial reports from 2020 to 2023 Based on these criteria, 18 manufacturing companies in the textile and garment sub-sector were selected, resulting in 72 observations in this study. The analysis technique used is the panel data method, with data processed using E-Views 10 software. The results of the study indicate that company growth does not affect debt policy. Free cash flow does not affect debt policy. Profitability does not have an impact on the relationship between company growth and debt policy. Additionally, profitability does not have an impact on the relationship between free cash flow and debt policy.

The Impact of Implementing Green Accounting on Corporate Value (A Case Study on Manufacturing Companies Listed on the IDX)

2024-11-26T04:59:03+00:00

This study examines the impact of green accounting practices on the corporate value of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. Using a purposive sampling method, 50 companies were selected based on specific criteria, including the availability of audited financial reports and sustainability disclosures. Corporate value was measured using the Price to Book Value (PBV) ratio, while green accounting practices were assessed through environmental cost disclosures. Company size and profitability were included as control variables to account for their influence on corporate value.

The findings reveal a significant positive relationship between green accounting practices and corporate value, highlighting the financial benefits of adopting sustainability-focused accounting. These results support legitimacy and stakeholder theories, demonstrating that transparent environmental disclosures enhance societal legitimacy and strengthen stakeholder trust, which in turn boosts market valuations. Larger and more profitable firms were better positioned to implement green accounting, benefiting from increased market confidence and operational efficiency. This study extends prior research by focusing on an emerging market context, emphasizing the growing importance of green accounting in Indonesia’s manufacturing sector. The results suggest that market forces and stakeholder pressures drive the adoption of green accounting practices, even in environments with less stringent regulatory frameworks. The study provides practical implications for policymakers to promote stricter environmental reporting standards and for corporate managers to leverage green accounting as a strategic tool for enhancing corporate value and long-term sustainability. Despite its contributions, the study is limited by its reliance on secondary data and focus on a single industry. Future research could explore cross-industry comparisons and qualitative insights to deepen the understanding of green accounting’s broader impact. This research underscores the strategic importance of integrating environmental considerations into corporate reporting for achieving financial and sustainability objectives.

Optimization of MSMEs Revenue: The Key Role of Internal Control, Accounting Records, and Sustainability Performance in the Digital Era

2024-11-25T07:28:13+00:00

According to the Ministry of Cooperatives and SMEs, based on data as of May 2022 there are around 65 million MSMEs in Indonesia. Palangka Raya City is one of the cities in Central Kalimantan Province whose people generally use MSMEs as one of the main sources of income to meet their living needs. One of them is Photocopy JB, whose business is selling decorative flowers, children's toys and women's fashion equipment. In running its business, Photocopy JB experienced several obstacles, namely market competition, implementation of internal controls, and not yet implementing an accounting recording system. The research method used is qualitative methods. Data processing in this research uses descriptive analysis methods. The research results show that Photocopy JB has not implemented good internal control because there are several internal control criteria that have not been met. Accounting records also do not apply the cash basis and accrual basis as well as SAK EMKM, while the use of social media as a promotional medium only uses Facebook which is promoted and only decorative flowers. The findings from this research are that the implementation of good internal controls can help MSMEs to prevent fraud, ensuring that financial transactions are carried out in accordance with applicable policies and procedures. Implementing adequate accounting records can help MSMEs to measure business performance, make business decisions, and reduce the risk of fraud. The use of social media in product promotion can help MSMEs to reach a wider target market and increase sales.