The Role of Green Manufacturing and Energy Management System in the Implementation of Carbon Emission Disclosure and its Impact on Company Performance in the Power Generation Sector in Serang Regency

Authors

Ahmad Adrian Hanafiyah , Tata Rustandi , Udin Suadma , Kenedi

DOI:

10.29303/jppipa.v10iSpecialIssue.7894

Published:

2024-08-25

Issue:

Vol. 10 No. SpecialIssue (2024): In Press

Keywords:

Carbon emission, Energy manufacturing, Green manufacturing, Power generation

Research Articles

Downloads

How to Cite

Hanafiyah, A. A., Rustandi, T., Suadma, U., & Kenedi. (2024). The Role of Green Manufacturing and Energy Management System in the Implementation of Carbon Emission Disclosure and its Impact on Company Performance in the Power Generation Sector in Serang Regency. Jurnal Penelitian Pendidikan IPA, 10(SpecialIssue), 343–351. https://doi.org/10.29303/jppipa.v10iSpecialIssue.7894
Crossref
Scopus
Google Scholar
Europe PMC

Downloads

Download data is not yet available.

Metrics

Metrics Loading ...

Abstract

This study focuses on Steam Power Plant companies (PLTU) in Serang Regency (Suralaya Power Plant, Jawa 7 Power Plant, and Merak Energi Indonesia Power Plant). It investigates the impact of sustainable strategies, specifically energy management and carbon emission disclosure, on company performance. The data was obtained by distributing questionnaires to 270 respondents, which were subsequently analyzed using the Partial Least Square-Structural Equation Modeling (PLS-SEM) approach. The direct analysis shows that green manufacturing not significantly affect company performance, conversely, energy management significantly improves company performance, green manufacturing significantly influences carbon emission disclosure. Energy management also contributes to higher carbon emission disclosure, and carbon emission disclosure positively affects company performance, emphasizing the benefits of transparency for stakeholder trust and operational efficiency. Indirect effects reveal that green manufacturing and energy management positively impact company performance through carbon emission disclosure. This research offers insights for PLTU companies in Serang Regency. Sustainable strategies focusing on energy management and carbon emission disclosure enhance company performance and transparency. Further investigation is needed to understand complex relationships, considering external factors and specific management practices. These findings provide significant insights but are part of the broader puzzle in achieving sustainable business practices and superior performance.

References

Abualfaraa, W., Salonitis, K., Al-Ashaab, A., & Ala’raj, M. (2020). Lean-green manufacturing practices and their link with sustainability: A critical review. Sustainability (Switzerland), 12(3). https://doi.org/10.3390/su12030981

Adrati, S., & Augustine, Y. (2022). Pengaruh Volume Emisi Karbon, Pengungkapan Emisi Karbon, Pengungkapan Praktik Manajemen Emisi Karbon Terhadap Kinerja Perusahaan. Jurnal Kontemporer Akuntansi, 2(1). https://doi.org/10.24912/jka.v2i1.18123

Afum, E., Agyabeng-Mensah, Y., Sun, Z., Frimpong, B., Kusi, L. Y., & Acquah, I. S. K. (2020). Exploring the link between green manufacturing, operational competitiveness, firm reputation and sustainable performance dimensions: a mediated approach. Journal of Manufacturing Technology Management, 31(7), 1417–1438. https://doi.org/10.1108/JMTM-02-2020-0036

Cao, Q., Zhou, Y., Du, H., Ren, M., & Zhen, W. (2022). Carbon information disclosure quality, greenwashing behavior, and enterprise value. Frontiers in Psychology, 13(August), 1–17. https://doi.org/10.3389/fpsyg.2022.892415

Creswell, J. W., & Creswell, J. D. (2017). Research design: Qualitative, quantitative, and mixed methods approaches. SAGE Publications.

Damas, D., Maghviroh, R. EL, & Meidiyah, M. (2021). Pengaruh Eco-Efficiency, Green Inovation Dan Carbon Emission Disclosure Terhadap Nilai Perusahaan Dengan Kinerja Lingkungan Sebagai Moderasi. Jurnal Magister Akuntansi Trisakti, 8(2), 85–108. https://doi.org/10.25105/jmat.v8i2.9742

Hair, J. F., Hult, G. T. M., Ringle, C. M., Sarstedt, M., Danks, N. P., & Ray, S. (2021). An Introduction to Structural Equation Modeling. https://doi.org/10.1007/978-3-030-80519-7_1

Halis, M., & Halis, M. (2022). Impact of energy management systems, pro-environmental energy consumption, and awareness on performance outcomes: a serial mediated-moderated modeling with PLS-SEM. Environmental Science and Pollution Research, 29(18), 26910–26921. https://doi.org/10.1007/s11356-021-17867-8

Imandiar, Y. P. (2022). Ekonomi Membaik, Konsumsi Listrik Nasional Q1-2022 Naik 8,42%. DetikFinance. Retrieved from https://finance.detik.com/energi/d-6029629/ekonomi-membaik-konsumsi-listrik-nasional-q1-2022-naik-8-42

Johnson, B., & Christensen, L. (2024). Educational research: Quantitative, qualitative, and mixed approaches. SAGE Publications.

Kenedi, K. (2022). Pengaruh Konsumsi Energi dan Pajak Dengan Mediasi Pertumbuhan Ekonomi Terhadap Polusi di 9 Negara ASEAN. Jurnal Bina Bangsa Ekonomika, 15(1), 201–210. https://doi.org/10.46306/jbbe.v15i1.156

Liu, R., He, F., & Chen, L. (2021). Can Energy Management Systems Improve the Performance of Industrial Enterprises? Polish Journal of Environmental Studies, 30(6), 5133–5147. https://doi.org/10.15244/pjoes/134850

Musau, E. M., & Rucha, K. (2021). Effect of Green Manufacturing on Operational Performance of Manufacturing Firms in Mombasa County, Kenya. European Scientific Journal ESJ, 17(23). https://doi.org/10.19044/esj.2021.v17n23p323

Nisa, A. K. (2023). Effect of Carbon Emission Disclosure on Company Value with Environmental Performance as Moderating Variable in Non–Financial Companies Listed on the Indonesian Stock Exchange. JEKAMI: Journal of Accounting, 3(1). Retrieved from http://www.pusdig.web.id/akuntansi/article/view/126

Nur Irawan, M. R. (2019). Penerapan Balance Scorecard Sebagai Tolak Ukur Pengukuran Kinerja Pada Hotel Elresas Lamongan. Jurnal Manajemen, 4(3), 1069. https://doi.org/10.30736/jpim.v4i3.273

Pusparisa, Y. (2021). Sektor Energi Jadi Penyumbang Terbesar Emisi Gas Rumah Kaca. Katadata. Retrieved from https://databoks.katadata.co.id/datapublish/2021/02/16/sektor-energi-jadi-penyumbang-terbesar-emisi-gas-rumah-kaca

Qonitalillah, A. (2021). Fenomena Rusaknya Lingkungan Hidup akibat Limbah PLTU. Kompasiana. Retrieved from https://www.kompasiana.com/cryptotesa0385/60bc8c6fd541df7f27685b82/fenomena-rusaknya-lingkungan-hidup-akibat-limbah-pltu

Rachmawati, S. (2021). Green Strategy Moderate The Effect Of Carbon Emission Disclosure And Environmental Performance On Firm Value. International Journal of Contemporary Accounting, 3(2), 133–152. https://doi.org/10.25105/ijca.v3i2.12439

Saefullah, E., Kenedi, K., & Khaerudin, D. (2024). Reducing Greenhouse Gas Emissions in Beef Cattle Farming through the Implementation of Animal Welfare Principles, as Part of Sustainable Rural Area Development. Jurnal Penelitian Pendidikan IPA, 10(4), 1468–1476. https://doi.org/10.29303/jppipa.v10i4.6824

Sari, K. P., & Susanto, B. (2021). Green strategy, corporate social responsibility disclosure, good corporate governance terhadap pengungkapan emisi karbon. Business and Economics Conference in Utilization of Modern Technology. Retrieved from https://journal.unimma.ac.id/index.php/conference/article/view/6006

Sekaran, U., & Bougie, R. (2016). Research Methods for Business: A Skill Building Approach (7th ed.). John Wiley & Sons.

Sibarani, B. B., & Agustina, W. (2023). Carbon Emissions Disclosure and Environmental Performance on Company Value. Indikator: Jurnal Ilmiah Manajemen Dan Bisnis, 7(2). https://doi.org/10.22441/indikator.v7i2.19595

Tiwari, S., Tarekegne, B., & Schelly, C. (2021). Global electricity development: technological, geographical, and social considerations. In Affordable and Clean Energy (pp. 699–708). Springer. https://doi.org/10.1007/978-3-319-95864-4_20

Zahara, F. (2022). Pengungkapan Kinerja Lingkungan Sebagai Mekanisme Peningkatan Kinerja untuk Menciptakan Nilai Perusahaan. Owner, 6(4). https://doi.org/10.33395/owner.v6i4.1086

Author Biographies

Ahmad Adrian Hanafiyah, Universitas Bina Bangsa

Tata Rustandi, Universitas Bina Bangsa

Udin Suadma, Universitas Bina Bangsa

Kenedi, Universitas Bina Bangsa

License

Copyright (c) 2024 Ahmad Adrian Hanafiyah, Tata Rustandi, Udin Suadma, Kenedi

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Authors who publish with Jurnal Penelitian Pendidikan IPA, agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution 4.0 International License (CC-BY License). This license allows authors to use all articles, data sets, graphics, and appendices in data mining applications, search engines, web sites, blogs, and other platforms by providing an appropriate reference. The journal allows the author(s) to hold the copyright without restrictions and will retain publishing rights without restrictions.
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in Jurnal Penelitian Pendidikan IPA.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).