scholarly journals Green Accounting - Pivot of Non-Financial Reporting

2020 ◽  
Author(s):  
Sorina Geanina Stanescu ◽  
Constantin Aurelian Ionescu ◽  
Mihaela Denisa Coman
Keyword(s):  
Financial Reporting ◽  
Green Accounting

The Impact of Islamic Finance on Sustainability Reporting

2020 ◽  
pp. 262-269 ◽  
Author(s):  
Adel M. Sarea
Keyword(s):  
Financial Reporting ◽  
Sustainability Reporting ◽  
Islamic Finance ◽  
Green Accounting ◽  
Proposed Model ◽  
Mediator Role ◽  
Future Consumption ◽  
Reducing Costs ◽  
The Impact

This chapter explores the impact of Islamic finance on sustainability reporting, and the mediator role of green accounting. Sustainability focuses on balancing present and future consumption to ensure basic needs of coming generations will be met. The mediator role of green accounting could positively impact sustainability financial reporting and sustainability reporting. The chapter employs content analysis approaches to explore the environmental impact of Islamic finance on sustainability reporting. Sustainability enhances future environmental aspects of reducing costs and risk management. The proposed model is based on the literature review to conceptualize the mediator role of green accounting. The chapter adds value to the literature on green accounting and sustainability reporting by considering the role of Islamic finance to promote a friendly environment.

scholarly journals Sustainability and Corporate Social Responsibility in accounting

2021 ◽  
pp. 11-25
Author(s):  
Nikolina Dečman ◽  
Marzena Remlein ◽  
Ana Rep
Keyword(s):  
Sustainable Development ◽  
Social Responsibility ◽  
Financial Reporting ◽  
Environmental Accounting ◽  
Three Dimensions ◽  
Green Accounting ◽  
Business Operations ◽  
Modern Business ◽  
Environmental Goals ◽  
Corporate Social

The term sustainable development is understood as such socio-economic development in which the process of integrating political, economic and social activities takes place, while maintain-ing natural balance and the durability of basic natural processes, in order to ensure the possibility of satisfying the basic needs of individual communities or citizens of both the modern generation, and future generations. Sustainable development has three dimensions: ecological, economic and social. A consequence of the growing importance of social and ecological aspects of business operations is the increased interest and requirements for reporting, understood as a set of reports containing both financial and non-financial information. This chapter covers the concept of sustainable development, CSR and explains the role, goals and challenges of social responsibility accounting.CSR reporting has become some kind of a trend in non-financial reporting. Many large interna-tional companies make great efforts to prepare CSR reports in order to transparently communicate with their stakeholders as well as strive to achieve established social and environmental goals. CSR covers different aspects of business, with, among other things, environmental issues being highlighted. The importance of green accounting has been recognized globally where the adoption of the 2014/95/EU Directive has just further raised awareness of the importance of reporting on the environment and environmental activities. This chapter covers the basic concept and development phases of sustainable and environmental accounting, explains the role of green accounting in modern business conditions and discusses the benefits and opportunities it provides to interested users.

scholarly journals Green Accounting Terhadap CSR pada Bus di Indonesia dengan Kinerja Keuangan Sebagai Variabel Intervening

2020 ◽  
Vol 6 (3) ◽  
pp. 508
Author(s):  
Ulul Azmi Mustofa ◽  
Rezha Nia Ade Putri Edy ◽  
Muhammad Kurniawan ◽  
Muhammad Fikri Nugraha Kholid
Keyword(s):  
Financial Performance ◽  
Financial Reporting ◽  
Commercial Banks ◽  
Linear Regression Analysis ◽  
Sustainability Reporting ◽  
Multiple Linear Regression Analysis ◽  
Green Accounting ◽  
Islamic Perspective ◽  
Social Legitimacy ◽  
Csr Disclosure

Sustainability reporting is a financial reporting concept in banks that provides information covering economic, social and environmental aspects by taking into account the sustainability of the bank's business, so that the bank becomes an environmentally friendly bank and gains social legitimacy from stakeholders. This study aims to determine whether there is an effect of green accounting on CSRDi and financial performance, the effect of financial performance on CSRDi, green accounting on CSRDi with financial performance as an intervening variable, and how the concept of green accounting on CSRDi and financial performance at Islamic Commercial Banks in Islamic perspective. . This study uses a descriptive quantitative approach using multiple linear regression analysis and path analysis. Population and sample in this study are all Islamic Commercial Banks for the period 2015-2018 that meet the criteria. The dependent variable (X) is green accounting with the dummy method, the independent variable (Y) is CSR disclosure with the G.R.I 3.0 version of the CSR disclosure indicator, and the intervening variable (Z) is financial performance calculated using the ROA ratio. The results of this study are green accounting has a positive and significant effect on CSRDi and financial performance, financial performance has a positive and significant effect on CSR In, financial performance is not an intervening variable on green accounting for CSRDi, green accounting for CSRDi on BUS is in accordance with the Islamic perspective both in implementationandassessment. Keywords: Green Accounting, Corporate Social Responsibility Disclosure (CSRDi), Financial Performance, Return On Assets (ROA)

scholarly journals PENGARUH PENERAPAN GREEN ACCOUNTING TERHADAP PROFITABILITAS PADA PERUSAHAAN SUB SEKTOR INDUSTRI KIMIA

2021 ◽  
Vol 1 (1) ◽  
pp. 660-672
Author(s):  
Linda Wati ◽  
Nugrahini Kusumawati ◽  
Efi Tajuroh A ◽  
Aris Trismayadi N
Keyword(s):  
Financial Reporting ◽  
Chemical Industry ◽  
Environmental Performance ◽  
Quantitative Methods ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Environmental Accounting ◽  
Accounting System ◽  
Environmental Disclosure ◽  
Green Accounting

Accounting has an important role for companies through corporate financial reporting. Green accounting or also known as environmental accounting is an accounting system that studies accounts related to environmental costs. The purpose of this study is to determine the Environmental Performance and Environmental Disclosure individually (partially) or collectively (simultaneously) on the profitability of the chemical industry sub-sector companies listed on the Indonesia Stock Exchange for the period 2015-2019. This research uses quantitative methods with a descriptive approach. The population in this study were 13 chemical industry sub-sector companies listed on the Indonesia Stock Exchange for the period 2015-2019. Sampling in this study using a purposive sampling technique, namely as many as 6 companies. The results of the research on the effect of the application of Green Accounting on profitability obtained the value of Fcount> Ftable (2.274 > 2.04), then Ha is rejected, which means that environmental performance and environmental disclosure do not jointly affect profitability in chemical industry sub-sector companies listed on the Stock Exchange. Indonesia for the period 2014-2018. In conclusion, this study tries to examine how the influence of environmental disclosures on profitability in chemical industry sub-sector companies lised on the indonesian stock exchange in 2015-2019

scholarly journals Evaluasi Pengungkapan Akuntansi Lingkungandalam Perspektif PT Timah (Persero) Tbk

2012 ◽  
Vol 3 (2) ◽  
pp. 1010
Author(s):  
Rosinta Ria ◽  
Holly Deviarti
Keyword(s):  
Water Pollution ◽  
Financial Reporting ◽  
Qualitative Data ◽  
Local Community ◽  
Data Retrieval ◽  
Green Accounting ◽  
Environmental Preservation ◽  
Good Image ◽  
Good Action ◽  
Descriptive Method

Timah is the pride of the province of Bangka Belitung and its society, despite the presence of Timah mining directly harmful to the environment such as forests and water pollution. Nevertheless, PT Timah is very popular with environmental preservation activities and empowering the local community. The purpose of this study is to evaluate environment preservation associated with financial reporting. The issue of Green Accounting will be very interesting if it is supported by qualitative data as evidence. Using the descriptive method, and data retrieval literature and interviews with community of Bangka Belitung, it can be concluded that PT Timah has good action up the environment. The results of this study will enhance a good image for PT Timah.

Pengaruh Budaya Terhadap Akuntansi, Auditing Dan Praktik Akuntansi Internasional

2016 ◽  
Vol 3 (1) ◽  
pp. 78-95
Author(s):  
Priyastiwi Priyastiwi
Keyword(s):  
Cultural Values ◽  
Leadership Style ◽  
Financial Reporting ◽  
National Level ◽  
Deep Understanding ◽  
Cultural Dimensions ◽  
Financial Disclosure ◽  
Cross Cultural Differences ◽  
The Future ◽  
The Impact

The purpose of this article is to provide the basic model of Hofstede and Grays’ cultural values that relates the Hofstede’s cultural dimensions and Gray‘s accounting value. This article reviews some studies that prove the model and develop the research in the future. There are some evidences that link the Hofstede’s cultural values studies with the auditor’s judgment and decisions by developing a framework that categorizes the auditor’s judgments and decisions are most likely influenced by cross-cultural differences. The categories include risk assessment, risk decisions and ethical judgments. Understanding the impact of cultural factors on the practice of accounting and financial disclosure is important to achieve the harmonization of international accounting. Deep understanding about how the local values may affect the accounting practices and their impacts on the financial disclosure are important to ensure the international comparability of financial reporting. Gray’s framework (1988) expects how the culture may affect accounting practices at the national level. One area of the future studies will examine the impact of cultural dimensions to the values of accounting, auditing and decision making. Key word : Motivation, leadership style, job satisfaction, performance

Pengaruh Konvergensi International Financial Reporting Standards (Ifrs) Terhadap Penghindaran Pajak(Tax Avoidance)

2018 ◽  
Vol 26 (2) ◽  
pp. 158-169
Author(s):  
Umi Wahidah ◽  
Sri Ayem
Keyword(s):  
Financial Reporting ◽  
Tax Evasion ◽  
Stock Exchange ◽  
Control Variable ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
International Financial Reporting Standards ◽  
Reporting Standards ◽  
Control Variables ◽  
Financial Reporting Standards

This research aimed to examine the effect of the convergence of International Financial Reporting Standards (IFRS) on tax avoidance on companies listed in Indonesia Stock Exchange. Tax avoidance that used in this research was Cash Efective Tax Rate (CETR). This research is also use the control variable to get other different influence that different such as CSR, size, and earning management (EM. This research used populations sector of transport service companies that listed in Indonesia Stock Exchange. The data of this research taken from secondary data that was from the Indonesia Stock Exchange in the form of Indonesian Capital Market Directory (ICMD) and the annual report of the company 2011-2015. The method of collecting sample was purposive sampling technique, the population that to be sampling in this research was populations that has the criteria of a particular sample. Companies that has the criteria of the research sample as many as 78 companies. The method of analysis used in this research is multiple regression analysis. Based on regression testing shows that the convergence of International Financial Reporting Standards (IFRS) has a positiveand significant impact on tax evasion. This shows that IFRS convergence actually improves tax evasion practices. The control variables of firm size and earnings management also significantly influence the application of IFRS in improving tax avoidance practices, while CSR control variables have no role in convergence IFRS in improving tax evasion practice.

Pengaruh Kualitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Dan Sistem Pengendalian Intern Terhadap Ketepatwaktuan Pelaporan Keuangan Pemerintah Desa

2018 ◽  
Vol 26 (2) ◽  
pp. 131-143
Author(s):  
Marlinawati Marlinawati ◽  
Dewi Kusuma Wardani
Keyword(s):  
Information Technology ◽  
Control System ◽  
Human Resources ◽  
Financial Reporting ◽  
Internal Control ◽  
Positive Influence ◽  
Internal Control System ◽  
Speed Up ◽  
Village Government

The purpose of this research is to know the influence between the Quality of Human Resources, Utilization of Information Technology and Internal Control System Against Timeliness of Village Government Financial Reporting at Gunungkidul Regency. This research is causative research. The population is the village government in Gunungkidul Regency, especially in Gedangsari subdistrict. Criteria of respondents in the study were to village and village apparatus. We use questionnaire to collect data. We use multiple regression with SPSS program version 16.0 to analyze data. We find that quality of human resources and internal control system have a positive influence on the timeliness of village government financial reporting. On the other hand, utilization of information technology does not influence the timeliness of village government financial reporting. These imply that the quality of human resources and internal control system can speed up the preparation of village government financial reporting.

Business Model Literature Overview

2014 ◽  
pp. 79-130 ◽  
Author(s):  
Ales Novak
Keyword(s):  
Business Model ◽  
Financial Reporting ◽  
Business Models ◽  
Potential Role ◽  
Financial Instruments ◽  
Business Logic ◽  
Literature Overview ◽  
Ifrs 9 ◽  
Definition Of

The term ?business model' has recently attracted increased attention in the context of financial reporting and was formally introduced into the IFRS literature when IFRS 9 Financial Instruments was published in November 2009. However, IFRS 9 did not fully define the term ‘business model'. Furthermore, the literature on business models is quite diverse. It has been conducted in largely isolated fashion; therefore, no generally accepted definition of ?business model' has emerged. Therefore, a better understanding of the notion itself should be developed before further investigating its potential role within financial reporting. The aim of this paper is to highlight some of the perceived key themes and to identify other bases for grouping/organizing the literature based on business models. The contributions this paper makes to the literature are twofold: first, it complements previous review papers on business models; second, it contains a clear position on the distinction between the notions of the business model and strategy, which many authors identify as a key element in better explaining and communicating the notion of the business model. In this author's opinion, the term ‘strategy' is a dynamic and forward-looking notion, a sort of directional roadmap for future courses of action, whereas, ‘business model' is a more static notion, reflecting the conceptualisation of the company's underlying core business logic. The conclusion contains the author's thoughts on the role of the business model in financial reporting.

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