{"id":"https://openalex.org/W4408317053","doi":"https://doi.org/10.21043/jebisku.v1i4.1400","title":"Green Accounting, Material Flow Cost Accounting, Leverage, Sustainability, Resource Efficiency Perusahaan BEI di Indonesia","display_name":"Green Accounting, Material Flow Cost Accounting, Leverage, Sustainability, Resource Efficiency Perusahaan BEI di Indonesia","publication_year":2023,"publication_date":"2023-12-19","ids":{"openalex":"https://openalex.org/W4408317053","doi":"https://doi.org/10.21043/jebisku.v1i4.1400"},"language":"en","primary_location":{"id":"doi:10.21043/jebisku.v1i4.1400","doi":"https://doi.org/10.21043/jebisku.v1i4.1400","is_oa":true,"landing_page_url":"https://doi.org/10.21043/jebisku.v1i4.1400","pdf_url":null,"source":{"id":"https://openalex.org/S5407041493","display_name":"JEBISKU Jurnal Ekonomi dan Bisnis Islam IAIN Kudus","issn_l":"2987-3673","issn":["2987-3673"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"JEBISKU: Jurnal Ekonomi dan Bisnis Islam IAIN Kudus","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://doi.org/10.21043/jebisku.v1i4.1400","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":null,"display_name":"Risky Anggreini Prapita Sari","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210150796","display_name":"IAIN Kudus","ror":"https://ror.org/05vhdrp61","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210150796"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Risky Anggreini Prapita Sari","raw_affiliation_strings":["IAIN KUDUS"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"IAIN KUDUS","institution_ids":["https://openalex.org/I4210150796"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5080967875","display_name":"Ita Rakhmawati","orcid":"https://orcid.org/0009-0009-4587-4020","observed_orcids":["https://orcid.org/0009-0009-4587-4020"]},"institutions":[{"id":"https://openalex.org/I4210150796","display_name":"IAIN Kudus","ror":"https://ror.org/05vhdrp61","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210150796"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Ita Rakhmawati","raw_affiliation_strings":["IAIN Kudus"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"IAIN Kudus","institution_ids":["https://openalex.org/I4210150796"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210150796"],"apc_list":null,"apc_paid":null,"fwci":1.0133,"has_fulltext":true,"cited_by_count":3,"citation_normalized_percentile":{"value":0.79539715,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":96},"biblio":{"volume":"1","issue":"4","first_page":"514","last_page":"514"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.7821999788284302,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.7821999788284302,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.08290000259876251,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10880","display_name":"Environmental Sustainability in Business","score":0.05260000005364418,"subfield":{"id":"https://openalex.org/subfields/1406","display_name":"Marketing"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/environmental-accounting","display_name":"environmental accounting","score":0.9909999966621399},{"id":"https://openalex.org/keywords/material-flow-cost-accounting","display_name":"material flow cost accounting","score":0.996999979019165},{"id":"https://openalex.org/keywords/financial-leverage","display_name":"leverage","score":0.7799999713897705},{"id":"https://openalex.org/keywords/resource-efficiency","display_name":"resource efficiency","score":0.8870000243186951},{"id":"https://openalex.org/keywords/corporate-sustainability","display_name":"corporate sustainability","score":0.9990000128746033},{"id":"https://openalex.org/keywords/business-survival","display_name":"business survival","score":0.5759999752044678},{"id":"https://openalex.org/keywords/indonesia-stock-exchange-listed-companies","display_name":"Indonesia Stock Exchange listed companies","score":0.734000027179718}],"concepts":[{"id":"https://openalex.org/C153083717","wikidata":"https://www.wikidata.org/wiki/Q6535263","display_name":"Leverage (statistics)","level":2,"score":0.7188673615455627},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7014409303665161},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6237847208976746},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.5874164700508118},{"id":"https://openalex.org/C94107157","wikidata":"https://www.wikidata.org/wiki/Q1077518","display_name":"Cost accounting","level":2,"score":0.5571157336235046},{"id":"https://openalex.org/C66204764","wikidata":"https://www.wikidata.org/wiki/Q219416","display_name":"Sustainability","level":2,"score":0.5287919640541077},{"id":"https://openalex.org/C4166634","wikidata":"https://www.wikidata.org/wiki/Q17074592","display_name":"Environmental full-cost accounting","level":5,"score":0.4484562277793884},{"id":"https://openalex.org/C2775997212","wikidata":"https://www.wikidata.org/wiki/Q12366845","display_name":"Environmental accounting","level":2,"score":0.4230555295944214},{"id":"https://openalex.org/C138838536","wikidata":"https://www.wikidata.org/wiki/Q7798507","display_name":"Throughput accounting","level":4,"score":0.30046671628952026},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.29031237959861755},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.22451671957969666},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.06273326277732849},{"id":"https://openalex.org/C18903297","wikidata":"https://www.wikidata.org/wiki/Q7150","display_name":"Ecology","level":1,"score":0.06123828887939453},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.21043/jebisku.v1i4.1400","doi":"https://doi.org/10.21043/jebisku.v1i4.1400","is_oa":true,"landing_page_url":"https://doi.org/10.21043/jebisku.v1i4.1400","pdf_url":null,"source":{"id":"https://openalex.org/S5407041493","display_name":"JEBISKU Jurnal Ekonomi dan Bisnis Islam IAIN Kudus","issn_l":"2987-3673","issn":["2987-3673"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"JEBISKU: Jurnal Ekonomi dan Bisnis Islam IAIN Kudus","raw_type":"journal-article"},{"id":"pmh:oai:ojs.172.25.6.223:article/1400","doi":null,"is_oa":true,"landing_page_url":"https://jim.uinsuku.ac.id/index.php/JEBISKU/article/view/1400","pdf_url":"https://jim.uinsuku.ac.id/index.php/JEBISKU/article/download/1400/120","source":{"id":"https://openalex.org/S5407041493","display_name":"JEBISKU Jurnal Ekonomi dan Bisnis Islam IAIN Kudus","issn_l":"2987-3673","issn":["2987-3673"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"10.21043/jebisku.v1i4","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.21043/jebisku.v1i4.1400","doi":"https://doi.org/10.21043/jebisku.v1i4.1400","is_oa":true,"landing_page_url":"https://doi.org/10.21043/jebisku.v1i4.1400","pdf_url":null,"source":{"id":"https://openalex.org/S5407041493","display_name":"JEBISKU Jurnal Ekonomi dan Bisnis Islam IAIN Kudus","issn_l":"2987-3673","issn":["2987-3673"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"JEBISKU: Jurnal Ekonomi dan Bisnis Islam IAIN Kudus","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.8799999952316284,"display_name":"Responsible consumption and production","id":"https://metadata.un.org/sdg/12"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4408317053.pdf","grobid_xml":"https://content.openalex.org/works/W4408317053.grobid-xml"},"referenced_works_count":11,"referenced_works":["https://openalex.org/W2155687909","https://openalex.org/W2344714567","https://openalex.org/W2475513900","https://openalex.org/W2998175624","https://openalex.org/W3003506750","https://openalex.org/W3019945127","https://openalex.org/W3046845662","https://openalex.org/W3159107743","https://openalex.org/W3211324889","https://openalex.org/W4281709426","https://openalex.org/W4293151263"],"related_works":["https://openalex.org/W7204776772","https://openalex.org/W7217981053","https://openalex.org/W4390618954","https://openalex.org/W4410265839","https://openalex.org/W4407103156","https://openalex.org/W4407122408","https://openalex.org/W7127050619","https://openalex.org/W7215826335","https://openalex.org/W7216514718","https://openalex.org/W7124454713"],"abstract_inverted_index":{"The":[0,124],"study":[1,22],"aims":[2],"to":[3,54,100,115,147],"determine":[4],"the":[5,36,42,55,88,92,127,148,151],"factor":[6],"that":[7,66,95],"influence":[8],"sustainability,":[9],"namely":[10],"green":[11,67,102],"accounting,":[12,16,136],"material":[13,77,117,133],"flow":[14,78,118,134],"cost":[15,79,119,135],"leverage":[17,70,105],"and":[18,69,76,104],"resource":[19,96,110],"efficiency.":[20],"This":[21,26],"uses":[23],"quantitative":[24],"research.":[25],"population":[27],"of":[28,41,50,126,150],"this":[29,137],"stidy":[30],"are":[31],"all":[32],"companies":[33,52,142],"listed":[34],"on":[35,59,74,84,87,106],"Indosesia":[37],"Stock":[38],"Exchange.":[39],"Selection":[40],"sample":[43,49],"using":[44],"purposive":[45],"sampling":[46],"obtained":[47],"a":[48],"31":[51],"according":[53],"specified":[56],"criteria.":[57],"Based":[58],"multiple":[60],"inier":[61],"regression":[62,90],"analysis,the":[63],"results":[64,93],"show":[65,94],"accounting":[68,80,103,120],"have":[71],"no":[72],"effect":[73,83],"sustainability":[75],"has":[81,139],"an":[82],"sustainability.":[85,108,123],"based":[86],"moderation":[89],"analysis,":[91],"efficiency":[97,111],"is":[98,112,129],"able":[99,114],"moderate":[101,116],"corporate":[107,122],"meanwhile,":[109],"not":[113],"for":[121,141],"survival":[125,149],"company":[128],"more":[130],"influenced":[131],"by":[132],"research":[138],"implication":[140],"in":[143],"roducing":[144],"policies":[145],"related":[146],"company.":[152]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2025-03-12T00:00:00"}
