Though their activities, companies have an impact on environmental problems and nature conservation. The accounting sector can play a role in environmental conservation efforts related to environmental costs, and the implemention of the Corporate Sustainability Management System (CSMS) could be a key factor that can improve the company's financial performance. This study aims to determine how green accounting through the application of CSMS can improve the financial performance of manufacturing companies in Indonesia, a developing country. The sampling method used was purposive sampling, while the research sample consisted of 38 companies that had followed PROPER and were indexed on the IDX. Data were analyzed using the Structural Equation Modeling (SEM) method known as the Partial Least Square (PLS) method. The results of this study indicate that manufacturing companies in Indonesia are able to implement green accounting by allocating appropriate environmental costs by earmarking a portion to carry CSMS implementation so as to improve financial performance. People in Indonesia consider that manufacturing companies that have good company rankings in the evaluation program for company performance ratings in environmental management run by the Indonesian Ministry of Environment are in a position to generate customer loyalty, especially in financial performance.

No abstract

ABSTRAKKinerja individu dirasa sangat penting dan perlu diperhatikan oleh setiap perusahaan, karena merupakan faktor dan pemeran utama dalam proses kerja. Tujuan penelitian ini adalah untuk mengetahui pengaruh kecerdasan emosional, kecerdasan spiritual, pengetahuan, dan pelatihan sistem informasi berbasis komputer pada kinerja individual di PT. Pegadaian (Persero) Kabupaten Badung. Populasi penelitian ini berjumlah 74 dan yang dijadikan sampel sebanyak 43 orang dengan teknik purposive sampling. Metode analisis data menggunakan analisis regresi linier berganda dengan menggunakan bantuan SPSS versi 23.0 for windows. Hasil penelitian menunjukkan bahwa kecerdasan spritual dan pelatihan sistem informasi berbasis komputer berpengaruh positif terhadap kinerja individual, sedangkan kecerdasan emosional dan pengetahuan sistem informasi berbasis komputer tidak berpengaruh terhadap kinerja individual.Kata kunci: kecerdasan emosional, kecerdasan spiritual, pegetahuan, dan pelatihan sistem informasi berbasis komputerABSTRACTIndividual performance is considered important and needs to be considered by every company, because it is a factor and the main character in the process of work. The purpose of this study is to determine the Influences of Intelligence, Sprituals Intelligence Knowledge, and Training of Computer Based Information System on Individual Performance at PT. Pegadaian (Persero) Badung regency. The population of this research is 74 and the samples are 43 people with purposive sampling technique. Data analysis using multiple linear regression analysis using SPSS version 23.0 for windows. The results showed that Spiritual intelligence and computer-based information training system have a positive effect on individual performance, and intelligence of computer-based information system has no effect on individual performance.Keywords: intelligence, spiritual intelligence, knowledge, and training of computer-based information systems

Companies worldwide are increasingly recognizing the significance of integrating sustainability aspects into their strategy and corporate governance practices for their long-term success. Given the increasing attention of lenders, it is reasonable to expect that a high level of CSR can lead companies to obtain a reduction in the cost of debt. This study also considers the effect of corporate governance required to achieve their financial goals. Companies listed on the Indonesia Stock Exchange (IDX), which are currently included in the LQ45 index and have been included in the LQ45 index from 2017 to 2021 were selected and observed. Our study finds that while corporate social responsibility has a significant influence, it has a positive effect on the cost of debt, which is not in accordance with some previous studies. Meanwhile, corporate governance has a significant influence on the cost of debt. These findings suggest that if companies implement CSR only to obtain a favorable reduction in the cost of debt, it is possible that the impact of CSR implementation may not satisfy their expectation.