Impact of ISO 14001 Implementation and Financial Performance on Corporate Social Responsibility Disclosure (Study on 2014-2016 Non Financial Companies)

Manurung, Daniel T. H.; Rachmat, Radhi Abdul Halim

doi:10.2991/aicar-18.2019.29

Cited by 2 publications

(2 citation statements)

References 10 publications

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“…Financial performance is an achievement assessment of a company that can be seen from the company's ability to generate profits. Financial performance is a company work achievement that has been achieved by the company in a certain period and contained in the company's financial statements, so that one of the information that can be known by interested parties or users of financial statements to find out corporate profits (Pujiasih, 2013) Financial ratios connect various estimates contained in financial statements so that the financial condition and results of operations of a company can be interpreted (Lucyanda & Siagian, 2012;Angelia & Suryaningsih, 2015;Manurung & Rachmat, 2019;Manurung et al, 2020). Financial accountability is an accurate and precise focus on reporting about the use of public funds.…”

Section: Financial Performancementioning

confidence: 99%

The Effect of Green Accounting on Corporate Sustainability and Financial Performance

Endiana¹,

Dicriyani²,

Adiyadnya³

et al. 2020

JAFEB

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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.

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Section: Financial Performancementioning

confidence: 99%

The Effect of Green Accounting on Corporate Sustainability and Financial Performance

Endiana¹,

Dicriyani²,

Adiyadnya³

et al. 2020

JAFEB

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“…One of the development sectors that has attracted attention in Indonesia is development in the tourism sector (Putra et al, 2011). Tourism can spur community economic growth and improve people's welfare in the tourist area itself (Manurung & Rachmat, 2019). Tourism is a crucial economic sector in Indonesia, as evidenced by the large number of domestic and foreign tourists who visit Indonesia, which, according to data from the Indonesian Central Bureau of Statistics in September 2019, amounted to 1,388,719.…”

Section: Introductionmentioning

confidence: 99%

Application-Based Siger Tourism Design As a Solution Program for Tourism Development in Post-Pandemi Lampung Province

SAEPUDIN,

RAHMAWATI,

PRATIWI

2023

JTEP

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Tourism is one of the most important economic sectors in Indonesia, this is evidenced by the large number of domestic and foreign tourists who come to visit Indonesia, according to data from the Indonesian Central Bureau of Statistics in September 2019 there were 1,388,719. However, after the COVID-19 pandemic, the number of tourist visits decreased by -88.95%, where as of September 2020, according to the Central Bureau of Statistics, the number of foreign tourists was only 153,498. Siger Tourism is an android-based application that aims to assist the Lampung Provincial government in attracting interest and increasing the number of tourism visits which have decreased significantly after the COVID-19 pandemic. In addition, this program also aims to help local MSMEs around tourist sites and in the Province. Lampung. This scientific writing uses a qualitative method that is literature study, namely the technique of collecting data and information through various literature or references. Siger Tourism as a tourism application media that is suitable for use by the community because it provides information about tourism and also introduces the history of these tourist attractions as an educational event for tourists. Siger Tourism has several features, namely log in menus, tourist destinations, restaurants, markets, lodging, maps and call center features. So that this can help tourists, MSME actors, and the government to increase the economic value of the community. The Siger Tourism design is a tourism development solution program in the province of Lampung during the post-pandemic period.

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Impact of ISO 14001 Implementation and Financial Performance on Corporate Social Responsibility Disclosure (Study on 2014-2016 Non Financial Companies)

Cited by 2 publications

References 10 publications

The Effect of Green Accounting on Corporate Sustainability and Financial Performance

The Effect of Green Accounting on Corporate Sustainability and Financial Performance

Application-Based Siger Tourism Design As a Solution Program for Tourism Development in Post-Pandemi Lampung Province

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