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Synda Lailatus Nadiva; Mulyono Mulyono; Choirul Anam

JURNAL MANAJEMEN DAN BISNIS EKONOMI 2026 Institut Teknologi dan Bisnis (ITB) Semarang

The development of sustainable tourism villages requires the implementation of management practices that enhance environmental performance through environmentally oriented leadership, community participation, and stakeholder engagement in achieving sustainability goals. This study aims to examine the influence of green leadership and community involvement on green performance, with employee engagement serving as a mediating variable among the stakeholders and managers of Punten Tourism Village, Batu City. A quantitative approach with an explanatory research design was employed. The study involved all stakeholders and managers of Punten Tourism Village using a saturated sampling technique. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4 software. The findings reveal that green leadership and community involvement have positive and significant effects on green performance. Both variables also significantly enhance employee engagement, which, in turn, positively and significantly influences green performance. Furthermore, employee engagement partially mediates the relationships between green leadership and green performance, as well as between community involvement and green performance. These findings suggest that improving the environmental performance of tourism villages requires the integration of green leadership, active community involvement, and stronger stakeholder engagement to support the implementation of sustainable tourism practices.

Rizkuna, Akhmat; Arifin, Dani Nur; Aldiyanti, Amani

JAPSI (Journal of Agriprecision and Social Impact) 2026 CV. Komunitas Dunia Peternakan

Heat stress is a major constraint in broiler production systems located in humid tropical climates, where high ambient temperature and relative humidity impair growth performance, feed efficiency, and animal welfare. This systematic review synthesizes peer-reviewed studies published between January 2015 and December 2025 evaluating environmental housing designs and cooling strategies for mitigating heat stress in broiler chickens. This systematic review followed the PRISMA 2020 guidelines and synthesized peer-reviewed studies retrieved from Scopus, Web of Science, and ScienceDirect, published between January 2015 and December 2025. From 500 records initially identified, 26 studies fulfilled the predefined eligibility criteria and were included in the qualitative synthesis. The findings demonstrate that evaporative cooling systems, tunnel ventilation, and automated climate control technologies consistently reduced indoor temperature (2–6°C) and improved body weight gain, feed conversion ratio (FCR), and mortality rates under hot-humid conditions. However, cooling efficiency was strongly influenced by ambient humidity, necessitating integrated and adaptive environmental control approaches. Smart sensor-based systems further enhanced microclimate stability and thermal uniformity within broiler houses. Beyond performance improvements, optimized environmental management reduced physiological stress indicators, including heterophil-to-lymphocyte ratios and corticosterone levels. Overall, integrated, humidity-adaptive, and energy-efficient cooling strategies are essential to sustain productivity, welfare, and climate resilience in tropical broiler production systems.

Dian Sulistyorini Wulandari; Vista Yulianti; Wisnu Setyawan

JURNAL RISET AKUNTANSI 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This study investigates the relationship between green practices and corporate tax avoidance, focusing on green accounting, environmental performance, and corporate social responsibility (CSR) among 19 Indonesian publicly listed companies from 2021 to 2024. The research aims to examine whether environmentally responsible strategies influence firms’ tax behavior and how sustainability practices mediate this relationship. A quantitative approach was employed, collecting data from corporate financial statements, ESG reports, and sustainability disclosures. The analysis included descriptive statistics, correlation tests, and pooled ordinary least squares regression to explore the effects of green accounting, environmental performance, and CSR on the effective tax rate (ETR) as a proxy for tax avoidance. Results indicate that green accounting is positively associated with higher ETR, suggesting reduced tax avoidance, while CSR negatively impacts ETR, implying that sustainability initiatives can be strategically used to mask aggressive tax planning. Environmental performance alone does not significantly affect tax behavior. These findings highlight the importance of transparency through green accounting to promote ethical tax practices, while cautioning that CSR may serve as a reputational tool rather than a mechanism for reducing tax avoidance. The study contributes to theoretical understanding in sustainability and corporate governance and offers practical insights for policymakers and corporate managers to align environmental and fiscal responsibilities.

Indah Nofita Sari; Romzatul Widad; Moh. Idil Ghufron

JURNAL MANAJEMEN DAN BISNIS EKONOMI 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This study examines the implementation of Environmental, Social, and Governance (ESG) principles as a sustainability instrument for consumer cooperatives from the perspective of Islamic economics. Consumer cooperatives, as people-based economic institutions, face significant challenges in maintaining sustainability amid rapid economic transformation and increasing demands for corporate accountability. ESG, as a global framework for measuring sustainability performance, is considered relevant to the values of Islamic economics which emphasize justice, transparency, social benefit, and environmental responsibility. This research uses a qualitative approach through literature study and document analysis to formulate a conceptual model of ESG implementation in consumer cooperatives based on Islamic economic principles. The findings show that ESG dimensions are in line with maqashid al-syariah, namely the protection of religion, life, intellect, lineage, and property. Environmental aspects correlate with the stewardship principle of khalifah fil ardh, while social aspects align with the concept of takaful ijtima’i, and governance reflects the values of amanah and shura. This study offers a conceptual framework for integrating ESG within the cooperative institutional governance system as a strategic step toward sustainable and equitable economic development.

Fariz Hernanto Oktafiandri; Eko Yudiyanto

Mars: Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The development of electric vehicle technology has encouraged the use of electric bicycles as an environmentally friendly and energy-efficient mode of transportation. One of the main components of an electric bicycle is the hub BLDC (Brushless Direct Current) motor, which is considered more efficient because it is directly integrated into the wheel without requiring a chain transmission system. However, the performance of the hub BLDC motor is affected by operating conditions, particularly variations in load and speed, which influence current consumption and overall electrical performance. This study aimed to analyze the effect of load and speed variations on the current consumption of a hub BLDC motor. A quantitative experimental method was employed by conducting direct tests on an electric bicycle using load variations of 50 kg, 60 kg, and 70 kg, as well as speed variations of 30 km/h, 35 km/h, and 40 km/h. Current measurements were carried out in real time using a PZEM 051 sensor, and the collected data were analyzed using average values obtained from repeated measurements. The results showed that increasing the load and speed led to higher current consumption of the hub BLDC motor, from 4.6 A to 5.0 A under load variation and from 4.5 A to 5.1 A under speed variation. These findings indicate that both load and speed significantly affect the electrical current required by the hub BLDC motor, demonstrating that greater operating demands result in higher energy consumption.

Elfina Malinda; Elita Amrina; Ummi Jayanti

JURNAL WILAYAH, KOTA DAN LINGKUNGAN BERKELANJUTAN 2026 Fakultas Teknik Universitas Cenderawasih

Substandard housing remains a multidimensional urban problem because it intersects with structural safety, indoor environmental quality, sanitation, clean water, poverty, and the effectiveness of policy implementation. This study evaluates the implementation of the substandard housing improvement program (RTLH) in Lubuk Linggau City by integrating a technical audit of housing quality with an implementation analysis based on the variables of communication, resources, implementer disposition, and bureaucratic structure. A descriptive-evaluative mixed approach was applied through field observation, technical scoring of ten rehabilitated houses, document review, and structured interviews with regulators, field facilitators, and beneficiary households. The results show that the cumulative technical conformity index reached 3.325 out of 4.00, equivalent to 83%, and was classified as adequate housing. Structural resilience achieved the highest score at 88%, followed by space adequacy at 85%, natural lighting and ventilation at 80%, and sanitation and clean water at 75%. Five houses were classified as adequate housing, while five were classified as fairly adequate/light substandard housing. The implementation analysis indicates that clear practical communication and facilitator assistance strengthened structural quality, but limited financial resources, weak environmental-health prioritization, and administratively oriented supervision reduced sanitation and ventilation performance. The study recommends standardized septic systems, stronger post-construction technical verification, healthy-housing education, realistic unit budgets, and quality-oriented monitoring.

Excella Cleodora Lamahayu; Febrian Dwi Wijaya; Anna Triwijayati; Catharina Aprilia Hellyani

Ebisnis Manajemen 2026 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

This literature review synthesizes findings from fifteen peer‑reviewed studies published between 2020 and 2026 to examine the determinants of sustainable competitive advantage in the furniture industry. The analysis reveals that green innovation, environmental performance, and market orientation interact as core drivers of competitiveness, supported by theoretical perspectives including the Resource‑Based View, Natural Resource‑Based View, Institutional Theory, Circular Economy, and Strategic Management frameworks. The review highlights how internal capabilities, regulatory compliance, and responsiveness to consumer preferences collectively shape the ability of micro, small, and medium enterprises to adapt to sustainability demands in global markets. Evidence shows that eco‑innovation practices, waste recovery strategies, and clustering models enhance efficiency and legitimacy, while indicators of green growth and brand performance provide practical tools for evaluating sustainability outcomes. The synthesis underscores that competitive advantage in this sector is not determined by isolated variables but by systemic integration across resources, operations, and market dynamics. This study contributes theoretically by consolidating fragmented insights into a coherent conceptual model and practically by offering guidance for enterprises and policymakers to foster green transformation. The findings emphasize the urgency of aligning industrial practices with ecological integrity and suggest that future research should examine cross‑country variations, longitudinal impacts, and the integration of digital technologies with sustainability strategies to strengthen the resilience of furniture enterprises in the global economy.

Aqilla, Rosyida Salsabil; Putro, Raden Kokoh Haryo

JURNAL WILAYAH, KOTA DAN LINGKUNGAN BERKELANJUTAN 2026 Fakultas Teknik Universitas Cenderawasih

Lead (Pb²⁺) is a hazardous heavy metal commonly found in industrial wastewater and poses serious risks to human health and the environment due to its toxic and non-biodegradable nature. Therefore, an effective and environmentally friendly treatment method is required to reduce Pb²⁺ concentration in wastewater. This study aimed to evaluate the effect of pH and initial Pb²⁺ concentration on the adsorption capacity of ramie leaf (Boehmeria nivea) bioadsorbent activated with NaOH. The adsorption process was conducted using a batch system with pH variations of 4, 5, and 7 and initial Pb²⁺ concentrations of 20, 25, and 30 mg/L. The residual Pb²⁺ concentration was analyzed using Atomic Absorption Spectrophotometry (AAS), and the adsorption performance was evaluated based on removal efficiency and adsorption capacity (Qe). The results showed that pH and initial Pb²⁺ concentration significantly affected the adsorption performance. The optimum adsorption condition was obtained at pH 5, with a maximum removal efficiency of 99.20% and a total adsorption capacity of 18.56 mg/g. The increase in pH from 4 to 5 enhanced adsorption performance due to reduced competition between H⁺ and Pb²⁺ ions for active sites on the adsorbent surface. Increasing the initial Pb²⁺ concentration tended to increase adsorption capacity, although removal efficiency remained relatively stable due to the limited number of active adsorption sites. The Relative Standard Deviation (RSD) values ranged from 1.56% to 3.37%, indicating good precision and repeatability of the experimental data. These findings demonstrate that NaOH-activated ramie leaves have considerable potential as an effective, low-cost, and environmentally friendly bioadsorbent for Pb²⁺ removal from wastewater.

Dina Daniati; Diane Laurentia; Tantie Aqsha; Apri Kuntariningsih; Lidya Fitri Yani

An International Journal Tourism and Community Review 2026 Akademi Kesejahteraan Sosial Ibu Kartini Semarang

This research investigates the integration of Sound Governance principles within the sustainable tourism policy cycle as a mechanism to mitigate institutional fragmentation and evaluation inefficiencies in developing economies. Adopting a sequential explanatory mixed-methods design, the study establishes a multidimensional evaluation framework congruent with the Sustainable Development Goals (SDGs). Policy performance is rigorously analyzed across five strategic domains: Economy, Social-Welfare, Culture-Education, Environment, and Governance. The quantitative methodology employs 17 adapted SDG indicators to assess policy efficacy, while the subsequent qualitative phase utilizes semi-structured interviews and stakeholder mapping to deconstruct complex power dynamics within multi-actor co-management structures. The empirical findings demonstrate that Sound Governance—predicated on transparency and accountability—acts as a fundamental catalyst for policy effectiveness. It significantly enhances destination sustainability through a structured input-process-output-outcome-impact pathway. Evidence from the case study of Penglipuran Village, Bali, validates these results, showing that while indigenous institutional legitimacy bolsters social responsiveness, it remains susceptible to economic dependencies driven by overtourism. Ultimately, this study asserts that embedding SDGs into the policy evaluation cycle elevates assessments from perfunctory administrative exercises to strategic instruments essential for ecosystem preservation and long-term demand stability. These insights establish Sound Governance as a strategic intangible asset, providing significant theoretical contributions to development administration and offering pragmatic frameworks for policy-makers managing sustainable destinations in competitive global markets.

Ira Cristya Maharani; Anik Sri Widawati

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2026 CV. ALIM'SPUBLISHING

The quality of life and well-being of women in Indonesia can be measured through the Female Life Expectancy indicator. Data on Female Life Expectancy from 2022 to 2024 shows a nationally positive trend; however, a significant disparity persists across provinces, particularly between the Western and Eastern regions of Indonesia. The nation still faces challenges in ensuring an equitable quality of life for women, as evidenced by the national Female Life Expectancy (FLE) in 2024 at 74.21 years, which remains lower than ASEAN counterparts such as Singapore at 83.86 years. Furthermore, regional imbalances are reflected in the performance gap between D.I. Yogyakarta (77.4 years) and West Sulawesi (68.28 years). This study aims to analyze the effects of Women's Income Contribution, Access to Clean Water, the Number of Families Receiving Social Assistance, and Women's Mean Years of Schooling on Female Life Expectancy in Indonesia during the 2022–2024 period. The estimation method applied in this research is the Fixed Effect Model (FEM) via a quantitative panel data regression approach, spanning an observation area of 33 provinces (n=99). Based on the analysis, Female Life Expectancy is proven to be positively and significantly influenced by Women's Mean Years of Schooling and Access to Clean Water. These findings indicate that human resource quality and environmental conditions serve as dominant factors in driving up Female Life Expectancy. Therefore, government policy interventions should ideally focus on expanding educational access for women and ensuring the equitable distribution of clean water infrastructure.

Suteja, Suteja; Hidayatullah, Syarif

ISAINTEK: Jurnal Informasi, Sains dan Teknologi 2026 Politeknik Negeri FakFak

The development and performance of high-strength, environmentally friendly, and renewable nunang fiber (Cordia dichotoma)-reinforced polyester composites continue to be refined to achieve optimal performance. This study characterizes the key properties of nunang fiber-reinforced polyester composites with carbon powder fillers. The polyester composites were fabricated using a hot-press method with a nunang fiber volume fraction of 20% (by weight) and varying carbon powder content from 0–10% (by weight). The results of the investigation show that the tensile and bending strengths of the composites increase with increasing carbon powder content up to 2.5%. However, adding carbon powder filler up to 10% to the polyester–nunang fiber composites reduces their tensile and bending strengths. A different trend is observed for the impact toughness of the composites, which increases up to a carbon powder content of 5% and decreases when the carbon powder content reaches 10%. This phenomenon is attributed to the ability to form an optimal fiber-matrix interface between the nunang fibers and the polyester–carbon powder matrix. SEM morphological observations confirmed fiber pull-out failure and matrix failure due to the high stiffness caused by the presence of the carbon powder filler.

Ayu Lestari; Aisyah Alqurani; Aisyah Alqurani; Risa Angelia; Sara Eriza +2 more

JURNAL ILMIAH PENDIDIKAN KEBUDAYAAN DAN AGAMA 2026 CV. ALIM'SPUBLISHING

This study aims to analyze the effect of homework load and extended study hours on students’ learning stress levels. The background of this research is based on increasing academic demands that may affect students’ psychological conditions. This study employs a qualitative approach with data collected through observation and interviews. The results indicate that excessive homework load and prolonged study duration significantly contribute to higher levels of learning stress. Students tend to experience physical and mental fatigue, decreased motivation, and difficulty managing time between study and rest. In addition, pressure to achieve high academic performance further exacerbates stress levels. Other factors such as lack of environmental support and less varied teaching methods also influence students’ stress. Furthermore, students often report feelings of anxiety and emotional exhaustion when academic tasks accumulate without adequate rest periods. This condition not only affects their psychological well-being but also reduces concentration and learning effectiveness in the classroom. Therefore, balanced learning load management, appropriate task distribution, and more effective and humanistic teaching strategies are needed to reduce learning stress and improve the quality of education. Schools and educators are encouraged to consider students’ cognitive capacity and mental health in designing assignments and study schedules to create a more supportive learning environment.

Fiki Labibatus Saadah; Sri Andriani

JURNAL RISET EKONOMI DAN AKUNTANSI (JREA) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

Tax avoidance practices remain a crucial issue due to their potential to erode state revenue and hinder national development financing. This study aims to analyze and evaluate the effect of fixed capital intensity, Environmental, Social, and Governance (ESG) performance, and political connections on tax avoidance practices. The research method used is quantitative with a panel data analysis approach under the selected Random Effect Model (REM) estimation. The research population covers all companies listed on the Indonesia Stock Exchange (IDX) for the 2023–2024 period. Through the purposive sampling method, a final sample of 259 companies was obtained, resulting in 518 observation data over two years. The partial empirical results demonstrate that fixed capital intensity has a significant negative effect on tax avoidance. Conversely, both ESG performance and political connections are proven to have a significant positive effect on tax avoidance. Simultaneously, the three independent variables significantly influence corporate tax avoidance actions, contributing an Adjusted R-squared value of 10.43%. The practical implication of this study emphasizes the urgent need for tax authorities to increase oversight on companies indicated to be utilizing ESG reporting as a greenwashing strategy or leveraging political protection to avoid taxes. For corporate management, these findings serve as an evaluation to align sustainability commitments with ethical fiscal compliance.

Injilita Rutemia Donsu; Meylita Injilia Kodongan; Chelvin Irgil Momongan; Karunia Kaligis; Eunike Febryca Br Keliat +3 more

Jurnal Praba : Jurnal Rumpun Kesehatan Umum 2026 STIKES Columbia Asia Medan

Vector-borne infectious diseases remain a public health concern, particularly in tropical regions such as Indonesia. Sanitation clinics at public health centers (Puskesmas) play a role in identifying environmental risk factors and planning interventions to support vector-borne disease control. This study aimed to evaluate the performance of sanitation clinics in environmental intervention planning. The method used was a literature review of scientific articles, journals, and related documents published between 2015-2025. Data were analyzed descriptively to identify forms of environmental interventions and their effectiveness. The results showed that sanitation clinics play an important role in environmental health counseling, sanitation inspections, health education, and environmental intervention planning. However, their implementation still faces challenges, including limited numbers of sanitarians, inadequate facilities and infrastructure, and suboptimal environmental interventions. Nevertheless, sanitation clinics continue to contribute to the prevention of environment-based diseases and vector control. Therefore, strengthening resources and improving the quality of intervention planning are necessary to enhance the effectiveness of sanitation clinic programs.

Nadia Alifya Zahra; Ambar Kusumaningsih

JURNAL RISET EKONOMI DAN AKUNTANSI (JREA) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This study examines the effect of Environmental, Social, and Governance (ESG) performance on firm value in the Consumer Staples and Consumer Discretionary sectors listed on the Indonesia Stock Exchange during 2021–2023. The study is motivated by inconsistent empirical findings regarding the relationship between ESG and firm value, as well as differences in sectoral characteristics that may influence ESG effectiveness. The objective of this study is to analyze the impact of ESG on firm value in both sectors and compare the differences between them. This research employs panel data analysis using samples of 23 Consumer Staples companies and 19 Consumer Discretionary companies over a three-year period, resulting in 69 and 57 observations respectively. The Fixed Effect Model was applied to the Consumer Staples sector based on the Hausman test result, while the Consumer Discretionary sector used the Random Effect Model. Firm value was measured using Tobin’s Q, ESG performance was proxied by Bloomberg ESG Score. The findings indicate that ESG has no significant effect on firm value in the Consumer Staples sector, while ESG has a significant negative effect in the Consumer Discretionary sector. These results suggest that the relevance of ESG depends on sector characteristics and market perceptions of ESG investment in Indonesia.

Adiba Azzahra; Noerisma Addawiyah Alqadri; Nabila Intan Fadiyah; Dewi Ismul Latif; Anindya Putri Inayaah +10 more

Jurnal Teknologi Pangan dan Ilmu Pertanian 2026 International Forum of Researchers and Lecturers

The consistent decline in cucumber production in Indonesia indicates limitations in conventional cultivation systems, particularly due to land scarcity and inefficient resource management. This condition has encouraged the development of hydroponic systems as a more controlled and productive cultivation alternative. This study aims to critically analyze the key factors determining the success of hydroponic cucumber cultivation and to identify the most influential management aspects in improving yield. The method employed is a literature review, examining various recent studies related to hydroponic systems, nutrient management, growing media, and environmental factors. The results show that the advantages of hydroponics lie not only in land and water efficiency but also in the ability to precisely control growth variables. However, optimal productivity highly depends on the proper integration of nutrient management, particularly the regulation of pH, electrical conductivity (EC), and nutrient balance, as well as the control of environmental factors such as temperature, humidity, and light intensity. Inaccuracy in a single component can significantly reduce plant performance, even when other factors are optimal. Therefore, an integrated approach combining nutrient and environmental management simultaneously is essential to enhance hydroponic cucumber productivity. This study confirms that hydroponics has strong potential as a strategic solution to support sustainable agriculture amid land limitations in Indonesia.

Dina Hakiki; Sudi M. Al Sasongko; Made Sutha Yadnya

Jurnal Riset Rumpun Ilmu Teknik 2026 Pusat riset dan Inovasi Nasional

This study investigates the performance of Internet of Things (IoT)-based monitoring systems using a mobile hotspot and IoT sensors for temperature and humidity data transmission. The research is based on the IoT concept, which enables electronic devices to communicate and exchange data through internet networks without direct human intervention. System performance was evaluated using standard Quality of Service (QoS) parameters, including throughput, packet loss, delay, and jitter. The experimental setup utilized a NodeMCU ESP32 microcontroller and a DHT22 sensor, with measurements conducted at various transmission distances through wireless communication media. The objective was to determine the reliability of hotspot connectivity and sensor communication in supporting IoT applications. The results indicate that the optimal performance was achieved at a distance of 20 meters using a 40-lambda variation. Furthermore, the communication signal between the ESP32 device and the mobile hotspot remained detectable up to a maximum distance of 32 meters. These findings demonstrate the effectiveness of the proposed IoT system for environmental monitoring applications within specific transmission ranges.

Rafiqi, Iqbal; Sarah, Murniah

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze trends in scientific publications related to the application of green banking in financing products within Islamic banking in Indonesia during the 2019–2024 period. Using a bibliometric analysis method based on Google Scholar data and mapping via VOSviewer software, this study evaluates 60 selected articles. The study results indicate a significant annual increase in publications, with a primary focus on integrating green banking principles into Islamic financing policies, their impact on profitability, and the role of technology in supporting green banking. Additionally, the study found that environmental sustainability, green financing, and digital transformation are the most dominant themes in the development of green banking research within Islamic banking. Bibliometric network analysis indicates a strong interconnection between the concepts of green finance, sustainable banking, and Islamic banking in supporting sustainable economic development. This study also identifies opportunities for further research related to the effectiveness of green banking implementation on the financial performance and social responsibility of Islamic banking. These findings contribute to the development of green finance literature in the Islamic finance sector and serve as a strategic reference for regulators and practitioners in implementing sustainable banking policies in the future.

Nola Safira; Wiralestari Wiralestari; Ilham Wahyudi; Enggar Diah Puspa Arum

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research investigates how Environmental, Social, and Governance (ESG) practices influence the tax liabilities of consumer cyclical companies in Indonesia between 2020 and 2024. By employing the Effective Tax Rate (ETR) as a proxy for tax burden, the study analyzes 160 data points from 32 purposively selected firms. Utilizing a Fixed Effect Model for panel data regression, the empirical results indicate that superior ESG performance significantly correlates with a higher ETR. This suggests that corporations with higher sustainability transparency tend to exhibit better tax compliance and avoid aggressive tax avoidance schemes. Grounded in stakeholder and legitimacy theories, these findings underscore that ethical ESG adoption strengthens public accountability and enhances the integrity of corporate governance within the Indonesian capital market.

Mariska Putri Tarigan; Fitrini Mansur; Muhammad Gowon

JURNAL RISET AKUNTANSI 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This study aims to determine the effect of ESG Disclosure, Environmental Performance, and Environmental Costs on the Negative Net Profit Margin (NPM) of Energy Sector Companies Listed on the Indonesia Stock Exchange for the 2022-2024 Period. The data used in this study consists of secondary data obtained from annual reports and company sustainability reports. The analysis tool used is SPSS 31 software to view the results partially and simultaneously. The results show that ESG Disclosure does not affect Net Profit Margin (NPM). Likewise, environmental performance does not show a effect on Net Profit Margin (NPM). Meanwhile, environmental costs show an negative effect on Net Profit Margin (NPM). Simultaneously, ESG disclosure, environmental performance, and environmental costs have a negative effect on Net Profit Margin (NPM). The results show that when environmental costs are high, the Net Profit Margin (NPM) value decreases, and vice versa. Meanwhile, ESG disclosure and environmental performance do not have a significant impact on Net Profit Margin (NPM). This research contributes to company management and stakeholders in understanding the impact of environmental costs on profitability as reflected in the Net Profit Margin (NPM) return on assets ratio and provides insight in decision making.