scholarly journals GREEN ACCOUNTING FOR SUSTAINABLE DEVELOPMENT: CASE STUDY OF INDONESIA’S MANUFACTURING SECTOR

2021 ◽  
Vol 5 (1) ◽  
pp. 1-10
Author(s):  
Rifda Nabila
Keyword(s):  
Sustainable Development ◽  
Environmental Performance ◽  
Sustainable Development Goals ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Analysis Data ◽  
Environmental Disclosure ◽  
Green Accounting ◽  
Development Goals ◽  
Positive Effect

The purpose of this study was to examine the influence of Green Accounting and Environmental Performance on Sustainable Development Goals (SDGs) with Environmental Disclosure as an intervening variable. The population in this study is a manufacturing company listed on the  Indonesia Stock Exchange (IDX) and participated in PROPER in the year 2015-2019. The research sample is 27 companies, with purposive sampling method of data collection. Types of data used is secondary. The analysis data technique and hypothesis testing using SmartPLS software. The results showed that the Green Accounting significantly positive effect on Environmental Disclosure and Environmental Disclosure significantly positive effect on Sustainable Development Goals (SDGs). However, the test results showed that, Environmental Performance does not significantly positive effect on Environmental Disclosure and Environmental Disclosure is not able to mediate the effect of Green Accounting and Environmental Performance on Sustainable Development Goals (SDGs)

scholarly journals Penerapan Green Accounting Terhadap Profitabilitas Perusahaan Makanan dan Minuman di Bursa Efek Indonesia (BEI) Tahun 2015 – 2019

2021 ◽  
Vol 23 (1) ◽  
pp. 109-122
Author(s):  
Murniati Murniati ◽  
Ingra Sovita
Keyword(s):  
Environmental Performance ◽  
Stock Exchange ◽  
Sample Selection ◽  
Total Sample ◽  
Analysis Data ◽  
Environmental Disclosure ◽  
Return On Assets ◽  
Green Accounting ◽  
Purposive Sampling ◽  
Negative Effect

This study aims to examine the effect of green accounting on profitability. The independent variables in this study are environmental performance and environmental disclosure, the dependent variable is profitability which is measured using the Return on Assets (ROA) ratio. The study population was mining companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The sample selection using purposive sampling method and obtained a total sample of 17 companies. Hypothesis testing uses multiple regression analysis. Data analysis using the IBM SPSS Statistics 23 application. The results showed that environmental performance had no effect on ROA with a significance value of 0.489> 0.05, while environmental disclosure had a negative effect on ROA with a significance value of 0.005 <0.05.  ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh green accounting terhadap profitabilitas. Variabel independen dalam penelitian ini adalah kinerja lingkungan dan pengungkapan lingkungan, variabel dependen adalah profitabilitas yang diukur menggunakan rasio Return on Assets (ROA). Populasi penelitian adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2015-2019. Pemilihan sampel menggunakan metode purposive sampling dan diperoleh jumlah sampel sebanyak 17 perusahaan. Pengujian hipotesis menggunakan analisis regresi berganda. Analisis data menggunakan aplikasi IBM SPSS Statistics 23. Hasil penelitian menunjukkan bahwa  kinerja lingkungan tidak berpengaruh terhadap ROA dengan nilai signifikansi sebesar 0,489 > 0,05, sedangkan pengungkapan lingkungan berpengaruh negatif terhadap ROA dengan nilai signifikansi sebesar 0,005 < 0,05.  

scholarly journals Pengaruh Penerapan Green Accounting Terhadap Tingkat Profitabilitas Perusahaan

2020 ◽  
Vol 20 (2) ◽  
pp. 124-131
Author(s):  
Rini Lestari ◽  
Fara Aisya Nadira ◽  
Nurleli Nurleli ◽  
Helliana Helliana
Keyword(s):  
Consumer Goods ◽  
Environmental Performance ◽  
Sampling Method ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Environmental Disclosure ◽  
Return On Assets ◽  
Green Accounting ◽  
Accounting Firm ◽  
Consumer Goods Industry

Abstract. A manufacturing company in its growth can result in a positive or negativezimpactzon thezsurroundingzenvironment, from here develops accounting not only provide information about financial companies so appear a new term called green accounting. This study was conducted to determine thezapplicationzof greenzaccounting, company profitability, andzto test the application of green accounting to the level of profitability of companies in the manufacturing sector of the consumer goods industry. In this study, the application of green accounting is composed of two sub-variables: environmentalzperformancezandzenvironmentalzdisclosureztozthe level of profitability indicators ROA (Return on Assets). The method used in research method verification with a quantitative approach, Selected populations in this study were 42 companies manufacturing consumer goods industry sector listed in Indonesia Stock Exchange during the three years 2015-2017 by using purposive sampling method, in order to obtain a sample of 17 companies that meet the criteria. Data were analyzed using multiple regression. The results of this study indicate that the application of green accounting, as measured by the environmental performance affects the profitability level while the implementation of green accounting firm as measured by environmental disclosure did not affect the level of corporate profitability.Keywords: Environmental Performance, Application of Green Accounting, Environmental Disclosure, Corporate Profitability Levels. Abstrak. Perusahaan manufaktur dalam pertumbuhannya dapat menimbulkan dampak yang positif maupun dampak yang negatif terhadap lingkungan sekitarnya, dari sini berkembanglah akuntansi yang tidak hanya menyajikan informasi tentang keuangan perusahaan sehingga munculah istilah baru dalam akuntansi yang dinamakan green accounting. Penelitian ini dilakukan untuk mengetahui penerapan green accounting, tingkat profitabilitas perusahaan, dan menguji penerapan green accounting terhadapztingkatzprofitabilitaszperusahaanzpada perusahaan manufakturzsektor industrizbarangzkonsumsi. Dalam penelitian ini, penerapan green accounting terdiri dari dua sub variabel yaitu kinerja lingkungan dan pengungkapan lingkungan terhadap tingkat profitabilitas dengan indikator ROA (Return on Assets). Metodezpenelitianzyangzdigunakanzyaitu metode penelitan verifikatif denganzpendekatanzkuantitatif. Populasizyang dipilih padazpenelitianzini yaitu 42 perusahaanzmanufakturzsektor industri barangzkonsumsizyang listing dizBursazEfekzIndonesia selama 3 tahun padaztahun 2015-2017 dengan menggunakan metodezpurposivezsampling, sehingga diperoleh sampel 17 perusahaan yang memenuhi kriteria. Data dianalisis dengan menggunakan regresi berganda. Hasil penelitian ini menunjukkan bahwa penerapan green accounting yang diukurzdengan kinerja lingkungan berpengaruhzterhadap tingkat profitabilitaszperusahaan sedangkan penerapan green accounting yang diukur dengan pengungkapan lingkungan tidak berpengaruh terhadap tingkat profitabilitaszperusahaan.Kata Kunci: KinerjazLingkungan, Penerapan Green Accounting, PengungkapanzLingkungan, Tingkat ProfitabilitaszPerusahaan.

scholarly journals The Effect of Environmental Performance, Firm Size, and Profi tability on Environmental Disclosure

2019 ◽  
Vol 8 (1) ◽  
pp. 1
Author(s):  
Jane Adriana ◽  
Nurul Hasanah Uswati Dewi
Keyword(s):  
Environmental Performance ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Research Use ◽  
Environmental Disclosure ◽  
Final Sample ◽  
Outlier Data ◽  
Positive Effect

These studies aims to examine and analyze the effect of environmental performance, fi rm size, and profi tability on environmental disclosure in mining companies, participating in PROPER Program and are listed on the Indonesia Stock Exchange (IDX) period 2012-2015. This study is an explanatory study using quantitative approach. The sample consists of 52 respondents from 13 companies x 4 (period 2012-2015). There were 4 outlier data obtained, therefore the final sample used is 48 selected using a purposive sampling technique. The data were analyzed using a classical assumption test and multiple linear regression analysis. The results show that environmental performance and fi rm size have positive effect on environmental disclosure, while profi tability has no effect on environmental disclosure. This study has limitations on the number of samples, because there are still many companies that have not participated in the PROPER program. It can be implied that this study illustrates that the companies to be more concerned about the environment. Therefore, it is recommended that further research use more research samples.

scholarly journals ENVIRONMENTAL AND SOCIAL SUSTAINABILITY INDEX (ESSI)

2020 ◽  
Vol 14 (1) ◽  
Author(s):  
Amna Faisal ◽  
Bahadir Tunaboylu ◽  
Ismail Koyuncu
Keyword(s):  
Sustainable Development ◽  
Environmental Performance ◽  
Sustainable Development Goals ◽  
Social Sustainability ◽  
Social Progress ◽  
Policy Makers ◽  
Sustainability Index ◽  
Environmental Performance Index ◽  
Development Goals ◽  
Developed Nations

Sustainable development and globalization are becoming important subjects for policy makers to formulate the worldwide strategies and rubrics for ensuring simultaneous adoption of its components and monitoring of its consequences. Sustainable Development Goals (SDGs) published by United Nations are the guidelines to incorporate the assurance of sustainable development and its globalization. This study analyzes the sustainability from the perspective of not just the environment and the ecosystem of globe but also from the health and social aspects of humans. Indexes such as Environmental Performance Index (EPI) and Social progress Imperative (SPI) measure the performance of different countries based on the environment and the ecosystem by following Millennium Development Goals (MDGs) and social goals, separately. However, the parameters used in those indices have significant limitations. In this work, the proposed Environmental and Social Sustainability Index (ESSI) offers a new model whereby new relevant sustainability parameters including social progress indicators are used to measure the performance of countries based on SDGs by using reliable data from international organizations. Finally, countries are categorized according to sustainable development goals that highlight the importance and significance of each sustainability parameter especially for developing and under developed nations.

scholarly journals A Systematic Literature Review. Relationships between the Sharing Economy, Sustainability and Sustainable Development Goals

2020 ◽  
Vol 12 (17) ◽  
pp. 6744 ◽  
Author(s):  
Andrei Boar ◽  
Ramon Bastida ◽  
Frederic Marimon
Keyword(s):  
Sustainable Development ◽  
Sustainable Development Goals ◽  
Business Models ◽  
Web Of Science ◽  
Positive Impact ◽  
Sharing Economy ◽  
Consumer Values ◽  
Development Goals ◽  
Points Of View ◽  
Positive Effect

The sharing economy is an umbrella term for different business models that seem to have a positive impact on sustainability. To achieve sustainable development, the UN has created 17 Sustainable Development Goals (SDGs) as an instrument and guide for countries and individuals. This paper sheds light on the relationships between the sharing economy, sustainability and SDGs through the content analysis of 74 papers from the database Web of Science that consider these factors through the topics of the environment, consumer values, business characteristics and urban impact regarding sectors such as mobility and accommodation. Results express that the sharing economy helps to achieve all SDGs. However, further research is needed because of the novelty of the topic and the existence of many gaps. The sharing economy has a positive effect on the dimensions of sustainability from the economic, social and environmental points of view.

scholarly journals Sustainable Development and European Banks: A Non-Financial Disclosure Analysis

2020 ◽  
Vol 12 (15) ◽  
pp. 6146
Author(s):  
Simona Cosma ◽  
Andrea Venturelli ◽  
Paola Schwizer ◽  
Vittorio Boscia
Keyword(s):  
Sustainable Development ◽  
Business Model ◽  
Sustainable Development Goals ◽  
Stock Exchange ◽  
Decision Makers ◽  
Financial Disclosure ◽  
The Sustainable Development ◽  
Support Organizations ◽  
European Banks ◽  
Development Goals

This paper aims at contributing to the debate on the relationships between the European financial sector and sustainable development. Using a non-financial disclosure analysis of 262 European banks, the research sought, first, to investigate the “scope” of the contribution of European banks to the Sustainable Development Goals (SDGs) and, second, to explore the factors that seem to differentiate the SDGs approach among banks. The results show that country of origin, legal system, and adoption of an integrated report seem to differentiate banks in terms of contribution to the SDGs. The business model and stock exchange listing, conversely, do not seem to represent discriminatory factor in the contribution of banks toward the SDGs. The study can be useful for managers and decision makers to develop policies to support organizations in contributing to the SDGs.

Analyzing the impact of the financial system on the consistency of sustainable development goals in the Russian economy

2020 ◽  
Vol 26 (3) ◽  
pp. 527-548
Author(s):  
V.V. Smirnov
Keyword(s):  
Sustainable Development ◽  
Sustainable Development Goals ◽  
Stock Exchange ◽  
Financial System ◽  
High Rate ◽  
Rate Of Return ◽  
Managerial Decision ◽  
Russian Economy ◽  
Development Goals ◽  
The Impact

Subject. The article reviews the modern financial system in Russia. Objectives. The study determines how the financial system currently influences the consistency of sustainable development goals in Russia. Methods. The study is based on the systems approach and methods of descriptive statistics, cluster, neural network and non-parametric analysis. Results. The article provides the rationale for addressing the impact of the financial system on the consistency of sustainable development goals in the Russian economy. We consider the set of financial system functions in terms of inherent abilities of finance to coordinate goals and tasks of the predicted development of economic, social and environmental systems. Evaluating the impact of the modern financial system on the consistency of sustainable development goals in the Russian economy, we discover that the Russian financial system operates in a metronome mode. The metronome model helps keep the speculative income stable notwithstanding stock exchange trading in Euro against ruble by changing the volume of circulating cash and high rate of return, federal loan bonds. In the Russian economy, the consistency of sustainable development is influenced by a growth in GDP per capita, foreign direct investment, forest and coal rent, the number of adolescents missing out of school, percentage of job places occupied in national parliament by women, and a growth in the urban population. Conclusions and Relevance. Nowadays, Russia’s financial system can coordinate how sustainable development goals are attained, since there is an excess liquidity of the speculative income from stock exchange trade and high rate of return of federal loan bonds. The findings enrich the knowledge of the way the financial system influences the economic development, raising new competencies for managerial decision-making on global goals of sustainable development and improvement of the people’s wellbeing and protection of the planet.

scholarly journals Awareness Training for Sustainable Development: Development, Implementation and Evaluation of a Mobile Application

2019 ◽  
Vol 11 (3) ◽  
pp. 611 ◽  
Author(s):  
Burcu Turan Çimşir ◽  
Hüseyin Uzunboylu
Keyword(s):  
Sustainable Development ◽  
University Students ◽  
Mobile Application ◽  
Sustainable Development Goals ◽  
Mobile Technologies ◽  
Awareness Training ◽  
Raising Awareness ◽  
Development Goals ◽  
Positive Effect

In achieving sustainable development goals, every society and person has the responsibility to attempt to eliminate poverty, protect the environment, and ensure that all people live in peace and prosperity. In order to fulfill this responsibility, it is necessary to organize activities to support sustainable development goals. When the increasing daily use of mobile technologies in education is considered, it is thought that these technologies exhibit important potential in raising awareness for sustainable development goals. Thus, the aim of this study was to develop, implement and evaluate a mobile application for the awareness of university students about sustainable development goals. As a result of this research, the developed mobile application had a positive effect on university students’ awareness of sustainable development goals, and students were glad to use the application.

scholarly journals Pengaruh Kinerja Lingkungan dan Struktur Kepemilikan terhadap Kinerja Keuangan dengan Pengungkapan Lingkungan sebagai Variabel Intervening

2019 ◽  
Vol 5 (2) ◽  
pp. 1467-1482
Author(s):  
Vivian Angelina Soegiharto Wibowo ◽  
Teng Jesica Handoko
Keyword(s):  
Financial Performance ◽  
Environmental Performance ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Foreign Ownership ◽  
Managerial Ownership ◽  
Environmental Disclosure ◽  
Negative Effect ◽  
Operational Activities ◽  
Positive Effect

Financial performance is the result of management's efforts in managing and carrying out operations using resources effectively in a given period. Financial performance is often used by stakeholders in making decisions, namely Return on Assets. In addition to financial performance, environmental performance is important for the company to preserve nature and prevent risks due to its operational activities. Implementation of good environmental performance requires substantial funds and funding that is often used, namely shares that create ownership structures. In return for investor funds, companies have an obligation to make disclosures, one of which is environmental disclosure. Environmental disclosure is expected to be able to show environmental performance and company ownership and this research environmental disclosure is used as an intervening variable.This study aims to obtain empirical evidence regarding the effect of environmental performance and ownership structure on financial performance with environmental disclosure as an intervening variable. The research population is all companies listed on the Indonesia Stock Exchange for the period 2015-2017 with purposive sampling, namely non-financial companies that obtain PROPER ratings and publish annual and financial reports on the IDX. This study uses SPSS 23 with secondary data and analyzed using regression analysis and path analysis.The results of his research are environmental performance has a positive effect on environmental disclosure and financial performance; institutional ownership has a negative effect on environmental disclosure and has no effect on financial performance; Managerial ownership has a negative effect on environmental disclosure, but has a positive effect on financial performance; foreign ownership has no effect on environmental disclosure and financial performance; environmental disclosure has no effect on financial performance; and environmental disclosure is not able to mediate environmental performance, institutional ownership, managerial ownership, foreign ownership of financial performance.

scholarly journals Mengukur Minat Wakaf Uang Generasi Milenial dalam Mendukung Pendanaan Pembangunan Berkelanjutan Sumatera Barat

2021 ◽  
Vol 23 (1) ◽  
pp. 84-93
Author(s):  
Maivalinda Maivalinda ◽  
Rita Srihasnita ◽  
Firsta Firsta
Keyword(s):  
Sustainable Development ◽  
Millennial Generation ◽  
Sustainable Development Goals ◽  
Environmental Concern ◽  
Sampling Technique ◽  
Environmental Concerns ◽  
Significant Positive Effect ◽  
West Sumatra ◽  
Development Goals ◽  
Positive Effect

This research is aimed at measuring the interest in cash waqf for the millennial generation and its relationship with their support for funding for sustainable development goals (SDG’s). The variables observed: Attitude, Religiosity, Environmental Concern. Objects are limited to the millennial generation in West Sumatra using the sampling technique from Hair (2011). By using survey data by distributing questionnaires, the data were analyzed using Smart PLS. The study’s results concluded that the factors of attitude and religiosity had a significant positive effect on the interest in donating money in supporting sustainable development goals. Meanwhile, environmental concerns do not affect the interest in donating money for the millennial generation in supporting sustainable development. ABSTRAK Penelitian ini ditujukan untuk mengukur minat berwakaf uang generasi milenial dan hubungannya dengan dukungan mereka terhadap pendanaan yang dilakukan untuk tujuan pembangunan berkelanjutan (Sustainable Development Goals). Adapun variabel variabel yang dimaksud adalah: Sikap (Attitude), Religiusitas (Religiosity), Kepedulian lingkungan (Environmental Concerns) dan penggunaan internet dan sosial media (internet and social media use). Objek dibatasi pada generasi milenial di Sumatera Barat dengan menggunakan Teknik menetapan sampel dari Hair (2011). Dengan memanfaatkan survei data dengan menyebarkan kuesioner tersebut data dianalisis dengan menggunakan Smart PLS. Hasil penelitian menyimpulkan bahwa faktor sikap (attitude), religiusitas (religiosity) berpengaruh positif signifikan terhadap minat berwakaf uang dalam mendukung pembangunan berkelanjutan. Sementara kepedulian terhadap lingkungan (environmental concerns)) tidak berpengaruhi terhadap minat berwakaf (cash waqf intention) uang generasi milenial dalam mendukung pembangunan berkelanjutan

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