• 유통과학연구
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• 제21권10호
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• pp.77-84
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• 2023

Purpose: This study aims to determine the impact of green accounting on the distribution of company financial performance. Green Accounting is seen as an accounting approach that considers the environmental impact of business activities and the distribution of financial performance which is expected to provide great benefits to the company. Research Design Data and Methodology: The population of this study is 168 manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2020. The research theory uses the Legitimacy Theory and the Shareholder Theory. Research data were analyzed using multiple regression models with purposive sampling. Green Accounting in this study uses environmental cost proxies using Return on Capital Employed (ROCE). Financial performance uses the Return on Equity (ROE) proxy. Results: research shows that the influence of green accounting can provide important input to operational managers in manufacturing companies in making decisions regarding environmental costs and environmental protection that will provide economic benefits for the company. In addition, these findings also clarify the great benefits of green accounting policies for a company's production process. Conclusion: Green Accounting has a long-term impact through the company's financial performance. Green Accounting can be the basis for companies in deciding whether to invest or not.

• The Journal of Asian Finance, Economics and Business
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• 제7권12호
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• pp.731-738
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• 2020

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.

• The Journal of Asian Finance, Economics and Business
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• 제8권1호
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• pp.407-417
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• 2021

This study aims to establish the relationship between the Green Marketing Orientation (GMO) variables and the performance of Green Small and Medium Enterprises (GSMEs) across the building and energy sectors in Malaysia, using customer satisfaction as a means of performance measurement. The GMO variables examined include Greening the Process (GTP), Green Supply Chain Management (GSCM), Green Strategic Policy Initiatives (GSPI), Proactive Energy Conservation (PEC) and Green Promotion (GP). The items used to measure these variables were extracted from literature and adapted to the context of the variables based on feedback from Focus Group Discussions and Expert Opinion sessions. This study employs a survey sample of 300 respondents but only 238 completed questionnaires were returned. The results reveal that GTP, GSCM and PEC have a positive impact on Customer Satisfaction but not GSPI and GP. The findings suggest that owners or managers of GSMEs should focus on maintaining and improving GTP, GSCM and PEC in order to create greater satisfaction among their customers. The significance of this study is that it enables the creation of a framework that enables GSMEs to design a pathway towards achieving a cleaner production of goods and services in line with United Nations Sustainable Development Goals.

• The Journal of Asian Finance, Economics and Business
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• 제8권10호
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• pp.269-283
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• 2021

The government policies and initiatives to guarantee sustainable energy and clean environmental conditions contributed to the introduction of green technology electricity appliances in the market. This study sought to determine the physiological and socio-economics-demographic factors driving residential electricity consumers to use green technology electricity appliances, mainly solar PV, smart meter, electric vehicle, and battery storage technology. By understanding consumer intention, the investors of solar PV, battery storage, electric vehicle, and smart meter can estimate the demand and upscale the market for the corresponding products. For that purpose, the intention to use the solar PV, smart meter, electric vehicle, and battery storage function is developed by utilizing the combination of the theory of planned behavior, technology acceptance, and reasoning action. A reliable and valid structured online questionnaire and stepwise multiple regression are used to identify the possible factors that drive consumer behavior intention. The results show that the social influence, knowledge on RE, and perceived price significantly influence residential consumers' willingness to adopt the technologies offered. The findings of this study suggest that the involvement of NGOs, public figures, and citizens' cooperation are all necessary to spread information about the government's objectives and support Malaysia's present energy and environmental policies.

• The Journal of Asian Finance, Economics and Business
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• 제10권2호
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• pp.281-300
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• 2023

Recently, the call for better accountability and social responsibility from corporations has been regularly voiced, both in the academic literature and in public discussions. This poses a challenge to the existing literature in understanding consumption behaviors to direct them toward sustainable development. This study investigates the purchase intention of Gen Z consumers in Vietnam with green packaging products. Data were collected from 914 respondents by online questionnaire and then analyzed using OLS. The results suggest the significant influence of customers' income and packaging in driving customers' intention to use environmentally-friendly products. Specifically, consumers in a higher income class participate more actively in green purchases. However, problems associated with inadequate packaging are also illustrated, resulting in the poor perception of green messages and poor practice of ecological actions. Besides, subjective norms and green trust are found to be adversely related to green consumer intention. In addition, gender disparity in green behavior is reported, where female consumers show a higher tendency to ecological consumption than their male counterparts. Other demographic factors are also included in the model as control variables, which are age, education, price, environmental literacy, environmental concern, and psychological awareness, but they do not have a significant impact on green purchase intention.

• 유통과학연구
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• 제22권3호
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• pp.71-81
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• 2024

Purpose: This study examines the impact of inclusive policies and green transformation on regional development of mining areas. Research design, data and methodology: We designed and utilized a structured questionnaire to collect data from a population of 300 individuals. The questionnaire was disseminated through Google Forms and consisted of five questions for each research variable. A total of 210 respondents completed the questionnaire, yielding a response rate of 70%. The sample was diverse in terms of gender and educational level Of the 210 respondents, 113 were female (53.8%) and 97 were male (46.2%). In terms of educational background, the sample was composed as follows: 13 individuals with a Doctorate degree (6.2%), 56 with a Master's degree (26.7%), 97 with a Bachelor's degree (46.2%), 22 with a Diploma (10.5%), and 22 with a High School education (10.5%). Results: The research outcomes highlight the significant influence of inclusive policies on driving the Distribution of green economic transformation. Emphasizing the pivotal role of inclusive distribution strategies, especially within the context of mining areas, the study sheds light on their crucial contribution to fostering regional development. Conclusion: These findings hold valuable implications for policymakers, industry stakeholders, and academics promoting environmentally conscious economic transformations.

• Asian Journal of Business Environment
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• 제13권2호
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• pp.21-28
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• 2023

Purpose: This study aims to analyze the determinants of Green Total Factor Productivity (Green TFP) growth in the agricultural sector in Indonesia from 1980-2018. Research design, data, and methodology: The growth of Green TFP in the agricultural sector is calculated using the Growth Accounting Method. Moreover, this study uses multiple linear regression to analyze the determinants of the growth of Green TFP in the agricultural sector in Indonesia. Results: The survey results show that the average growth of Green TFP in the agricultural sector in Indonesia is still negative, which indicates that the efficiency of production factor or mastery of technology is still low. Inflation and patent applications are variables that significantly affect the growth of Green TFP in the agricultural sector, where the inflation variable has a negative effect. In contrast, the variable growth of patent applications has a positive impact. Conclusions: The government needs to continue to improve efficiency by organizing various programs related to increasing mastery of technology in the agricultural sector. The government also needs to advance research and development by promoting patents to become research incentives and impact the improvement of new technologies, especially those related to the environment. Moreover, economic stability needs to be maintained through inflation control.

• 대한안전경영과학회:학술대회논문집
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• 대한안전경영과학회 2012년 춘계학술대회
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• pp.181-188
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• 2012

본 연구는 Supply Chain Process 측면에서 MFCA를 활용할 수 있는 방안으로 현장의 7대 낭비 요소를 물류 기능에 접목하여 MFCA를 도입할 수 있는 요소들을 알아보고 다양한 연구 사례를 들어 도입 가능성을 검토하였다. 7대 현장 낭비인 과잉 생산, 대기, 운반, 가공, 재고, 동작, 불량의 낭비에 물류 기능으로 정의된 저장, 하역, 운송, 포장, 정보, 유통가공 등의 측면을 대상으로 각 기능에 적용가능한 요소들을 재정립하고, GCM(Green Chain Management) 측면에서 여러 사례들을 조사하여 물류 분야에서 $CO_2$를 저감할 수 있는 방안들을 사례로 제시하였다. 이를 통해 낭비에 대한 층별화, 가시화, 효율화 접근이 가능하며 실질적 성과를 창출하여 제조원가의 경쟁력을 확보할 수 있으며, 공해 및 폐기물 저감을 통한 환경 보전에 기여할 수 있을 것으로 기대된다.

• The Journal of Asian Finance, Economics and Business
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• 제8권2호
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• pp.255-262
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• 2021

The paper examines the influence of ownership type on environmental performance of Chinese listed enterprises. China's environmental problems are attributed to the collusion between enterprises and economy-oriented local governments, which has allowed many companies to skirt environmental regulations. Especially, local state-owned enterprises (SOEs) tend to have worse environmental performance than private firms, under the wing of local governments, with whom they have a closer political connection. According to the report of the Environmental Protection Agency, currently the unacceptably poor environmental performance of local SOEs has severely hampered the realization of green economy in China. After examining the dataset of 15,996 firm-year observations from 2,688 listed firms, this paper found that, in the presence of central government supervision and personnel intervention, listed local SOEs will be forced to improve their environmental performance in accordance with standards set by the central government, which leads to better environmental performance than that of listed private firms (private firms). The result of two-stage regression also supports the conclusion. This shows increased supervision and personnel intervention from the central government can significantly improve the environmental performance of local SOEs. The research in this paper expects to make a contribution to attaining the goal of green economy in China.

• 국제학술발표논문집
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• The 3th International Conference on Construction Engineering and Project Management
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• pp.302-309
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• 2009

The effectiveness of Building Information Modeling (BIM) tools and processes has been recognized by the industry and owners are beginning to adopt Triple Bottom Line accounting practices, to enhance economic performance and environmental and social performance. However, the widespread and practical application of Green BIM remains largely unrealized. The authors identify that lack of understanding of the applicability of sustainability metrics to BIM design process is a significant barrier to this adoption. Through literature review this paper outlines the various sustainability metrics available to construction and elaborates on the potential of BIM for sustainable design. The paper maps and correlates applicable concepts of sustainability evaluation systems to BIM and describes the constraints in current BIM tools.