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THE EFFECT OF ENVIRONMENTAL MANAGEMENT COST ON SUSTAINABLE DEVELOPMENT GOAL 12: RESPONSIBLE CONSUMPTION AND PRODUCTION IN NIGERIA

Jonathan Chinumezi Tasie; Maureen Simon; Rosalyn Jacob Asuquo

International Journal of Accounting Innovation
ISSN: 3089-5383
Vol: 2, No: 3
2026-09-03
Abstrak

Objective: This study examines the effect of environmental management cost on the achievement of Sustainable Development Goal 12 in Nigeria, with particular focus on waste reduction among listed oil and gas companies. Method: The study adopted an ...

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AN ANALYSIS OF THE USE OF ACCURATE ACCOUNTING SOFTWARE IN IMPROVING THE EFFICIENCY AND EFFECTIVENESS OF FINANCIAL REPORTING AT PERUMDA TUNAS MALANG

Vinda Amira Ramadhani; Akie Rusaktiva Rustam

International Journal of Accounting Innovation
ISSN: 3089-5383
Vol: 2, No: 3
2026-08-03
Abstrak

Objective: Digital transformation in the public sector encourages Regional Government-Owned Enterprises (BUMD) to adopt technology-based accounting information systems to enhance financial accountability and reporting quality. This study aims to a...

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PLASTIC TAX IN INDONESIA: A DOUBLE DIVIDEND STRATEGY FOR MARINE POLLUTION REDUCTION AND SUSTAINABLE REVENUE GENERATION

Sulthan A. Nursyahputra; Irfan S. Himawan; Tina Kartini; Ismet Ismatullah

International Journal of Accounting Innovation
ISSN: 3089-5383
Vol: 2, No: 3
2026-07-22
Abstrak

Objective: Indonesia’s rapid population growth to 288 million in 2025 has driven total waste generation to 36 million t in 2024, with plastics accounting for 20% (around 7 million t) and 65% of plastic waste entering the environment. Marine plasti...

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SYNERGIZING GREEN HOSPITAL MANAGEMENT AND CARBON ACCOUNTING: A FRAMEWORK FOR SUSTAINABLE HEALTHCARE INNOVATION

Muhammad Alfatih; Dimas Dwi Gustanto; Ade Sudarma; Andri Indrawan

International Journal of Accounting Innovation
ISSN: 3089-5383
Vol: 2, No: 3
2026-07-24
Abstrak

Objective: This study develops a conceptual framework that integrates green hospital management and carbon accounting to support sustainable healthcare innovation. Method: This study uses a literature review and conceptual paper approach by synthe...

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THE EFFECT OF PLASTIC PRICE INCREASES ON PRODUCTION COSTS AND SMES PROFITABILITY: EVIDENCE FROM A GREEN ACCOUNTING PERSPECTIVE

Siti Sharah; Nurunnisa Nuzulurrahmah; Irfan S. Himawan; Elan Eriswanto

International Journal of Accounting Innovation
ISSN: 3089-5383
Vol: 2, No: 3
2026-07-24
Abstrak

Objective: This study aims to analyze the impact of rising plastic prices on production costs and profits of SMEs and examine the role of green accounting as a strategy in addressing cost pressures and sustainability demands. Method: The study use...

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THE INFLUENCE OF FINANCIAL LITERACY, LIFESTYLE, AND INCOME ON CONSUMER ATTITUDES THROUGH FINANCIAL MANAGEMENT AMONG LAW FACULTY STUDENTS AT WIJAYA KUSUMA UNIVERSITY SURABAYA

Kendra Dimapuspa Maharani; Eva Wany

International Journal of Accounting Innovation
ISSN: 3089-5383
Vol: 2, No: 3
2026-07-05
Abstrak

Objective: This research aims to examine "The Influence of Financial Literacy, Lifestyle, and Income on Consumer Attitude Through Financial Management as a Moderating Variable Among Students of the Faculty of Law, Wijaya Kusuma University Surabaya...

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IMPLEMENTATION OF THE INCLUSION EDUCATION PROGRAM AT SDN KEBOGUYANG

Ana Alfianti; Hendra Sukmana

Proceeding of International Conference on Social Science and Humanity
ISSN: 3063-9611
Vol: 3, No: 4
2026-10-04
Abstrak

Objective: This study aims to collect and describe information, data, and various problems in depth regarding the implementation of inclusive education programs at SDN Keboguyang through observation, interview, and documentation techniques. M...

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COGNITIVE CONSTRAINTS AND FOCUSED GRAMMATICAL STRUCTURES IN ENGLISH AND ARABIC

Amjed Bashar

Proceeding of International Conference on Social Science and Humanity
ISSN: 3063-9611
Vol: 3, No: 3
2026-07-12
Abstrak

The paper looks at the effect of cognitive limitations, such as memory load and processing cost, in encoding and processing focus structures in English and Arabic. Based on the paradigm of concentrative grammar, the study deals with the questions ...

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IMPLEMENTATION OF THE E-BUDDY APPLICATION IN IMPROVING ADMINISTRATIVE SERVICES AT KENONGO VILLAGE

Suryaning Tyas; Hendra Sukmana

Proceeding of International Conference on Social Science and Humanity
ISSN: 3063-9611
Vol: 3, No: 4
2026-09-26
Abstrak

Objective: This study aims to analyze the implementation of the E-Buddy Application in improving administrative services at Kenongo Village. The analysis is based on Charles O. Jones’ policy implementation theory, which emphasizes three main indic...

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THE EFFECTIVENESS OF POSYANDU SERVICES IN IMPROVING HEALTH QUALITY IN JENGGOT VILLAGE, KREMBUNG DISTRICT, SIDOARJO REGENCY

Imroatul Firda Febriyanti; Eni Rustianingsih

Proceeding of International Conference on Social Science and Humanity
ISSN: 3063-9611
Vol: 3, No: 4
2026-09-10
Abstrak

Objective: This study aims to examine the implementation of Posyandu (Integrated Health Post) services in improving the health quality of children under five in Jenggot Village, Krembung District, Sidoarjo Regency. The study is grounded in the vit...

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