Vol. 1 No. 3 (2025): December 2025

View Vol. 1 No. 3 (2025): December 2025

This edition presents a series of scholarly contributions reflecting collaborations among Indonesian higher education institutions exploring the issues of green accounting and corporate value. The main contribution comes from the Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, which dominates the discussion through research on the influence of green accounting, CSR, and the effectiveness of managerial ownership. The perspectives in this volume are enriched by research synergies with the Sekolah Tinggi Ilmu Ekonomi YKPN, Yogyakarta, in examining sustainability reporting disclosures, as well as the involvement of the Politeknik Negeri Lampung and Universitas Sultan Ageng Tirtayasa, Serang, which each provide in-depth reviews of funding strategies related to carbon emissions and the impact of green innovation on organizational financial performance.

DOI: https://doi.org/10.65440/aasf.v1i3
Published: 2025-12-28

Articles

  • The Effect Of Green Accounting, Corporate Social Responsibility, Profitability And Investment Decisions On Firm Value

    Siska Alawiyah
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    167 - 185
    DOI: https://doi.org/10.65440/aasf.v1i3.133
    Abstract View: 49, PDF Download: 53

  • The Influence Of Sustainability Report Disclosure, Firm Size, And Green Accounting On Return on Assets Of Companies In Basic Materials Sector In 2020-2024

    Muhammad Yudhistira
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Soegiharto Soegiharto
    Sekolah Tinggi Ilmu Ekonomi YKPN, Yogyakarta, Indonesia,
    186 - 203
    DOI: https://doi.org/10.65440/aasf.v1i3.131
    Abstract View: 129, PDF Download: 70

  • Emission Transparency and Funding Strategy: Implications for Firm Value

    Jihan Maharani
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Nandita Ayuni Safitri
    Politeknik Negri Lampung, Lampung, Indonesia,
    204 - 212
    DOI: https://doi.org/10.65440/aasf.v1i3.129
    Abstract View: 43, PDF Download: 27

  • Determinants of Firm Value: Evidence from Carbon Emission Disclosure, Green Innovation, and Cash Holding

    Mutiara Ilmiana Nur Isfani
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Ahmad Zakia Garda Pratama
    Universitas Sultan Ageng Tirtayasa, Serang, Indonesia,
    213 - 225
    DOI: https://doi.org/10.65440/aasf.v1i3.126
    Abstract View: 61, PDF Download: 72

  • Effectiveness of Managerial Ownership in Moderating the Impact of Green Accounting and Green Intellectual Capital on Financial Performance

    Sri Nuraini Rahmawati
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    227 - 243
    DOI: https://doi.org/10.65440/aasf.v1i3.137
    Abstract View: 56, PDF Download: 55