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Open Doctoral Promotion Session: Dr. Selfiani, S.E., M.Ak., Akt
On Friday, June 21, 2024, the Faculty of Economics and Business at Trisakti University held an Open Doctoral Promotion Session in the field of Economics with a concentration in Accounting at Campus A, Hendriawan Sie Building (S), 8th floor. In this event, Dr. Selfiani, S.E., M.Ak., Akt was declared to have passed as a doctor with a “Satisfactory” predicate, becoming the 138th graduate of this doctoral program.
The dissertation titled ” Sustainability Performance Mediates Green Intellectual Capital and Green Strategy on Competitive Advantage “.
The session was chaired by Prof. Dr. Yolanda Masnita Siagian, MM., CIRR., CMA, CPMA (Asia), The secretary Prof. Dr. Etty Murwaningsari, Ak., MM., CA with the promoter Prof. Dr. Khomsiyah, Ak., CA., FCMA.,CGMA., CRIB, and co-promoter Prof. Juniati Gunawan, Ph.D. The examination team consisted of Dr. Susi Dwi Mulyani, Ak., MM., CA; Dr. Vinola Herawaty, AK., M.Si., CA; Dr. Windu Mulyasari, S.E., Ak., M.Sc; and Prof. Ir. Roy Sembel, MBA, Ph.D, CSA, CIB, CIIM.
Novelty: Sustainability performance according to Financial Services Authority government regulation no. 51/POJK.03/2017 measurements, namely: economic, social and environmental. Then additional dimensions are business transformation, communication and technology management.
The research results show that Green intellectual capital has a positive effect on sustainability performance, Green strategy has a positive effect on sustainability performance, Green intellectual capital has a positive effect on competitive advantage and Sustainability performance has a positive effect on competitive advantage but Green strategy has no effect on competitive advantage.
With this achievement, Dr. Selfiani, S,E., M.Ak., Akt is expected to make significant contributions in the field of sustainability accounting and help companies in improving their sustainability performance through additional dimensions that have been proposed in her research.