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All Journal Journal of Public and Business Accounting Innovation Business Management and Accounting Journal
Hartini Prasetyaning Pawestri
Universitas Widya Gama
Economics, Econometrics & Finance Social Sciences

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Implementation Model of Environmental Accounting in Bumdes Pandawa Jaya to Realize Green Accounting Ade Nurlaelatul Janah; Ana Sopanah; Hartini Prasetyaning Pawestri
Innovation Business Management and Accounting Journal Vol. 3 No. 1 (2024): January - March
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2024.015

Abstract

Environmental Accounting or Green Accounting is a term related to the inclusion of environmental costs in the accounting practices of companies or government agencies. The goal to be achieved in implementing environmental accounting is to carry out activities from the perspective of benefits and costs in order to increase the efficiency of waste management. These environmental costs are also integrated into business decision making and communicated to stakeholders, so that there is a need to allocate costs related to environmental conservation activities. This research aims to describe the implementation of Environmental Accounting at Bumdes Pandawa Jaya in Rengaspendawa Village which is implemented by Bumdes Pandawa Jaya. This research uses a qualitative method with a descriptive approach. Data collection techniques are carried out by means of observation, interviews and documentation. The research results show that BUMDES Pandawa Jaya has not implemented environmental accounting explicitly but only implemented environmental accounting implicitly through the waste management unit by incurring costs aimed at the environment. The implementation of environmental accounting is not yet optimal because costs incurred on the environment are not clearly detailed in the Bumdes financial reports and are still combined with other expenses. This is because Bumdes still uses a conventional or general accounting system which only classifies Bumdes performance income and expenditure, so that environmental costs are not visible.
Reaksi Pasar Modal Terhadap Pelantikan Prabowo Subianto Sebagai Presiden Republik Indonesia Periode 2024-2029 (Event Study pada Perusahaan yang Tergabung Dalam Indeks LQ45) Ivanna Valencia; Khojanah Hasan; Hartini Prasetyaning Pawestri
Journal of Public and Business Accounting Vol. 6 No. 2 (2025): Juli-Desember
Publisher : Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/jopba.v6i2.415

Abstract

Penelitian ini bertujuan untuk menguji reaksi pasar modal terhadap pelantikan Prabowo Subianto sebagai Presiden Republik Indonesia periode 2024–2029. Reaksi pasar diukur menggunakan indikator abnormal return (AAR) dan trading volume activity (TVA) pada saham-saham yang tergabung dalam Indeks LQ45. Penelitian ini menggunakan pendekatan event study dengan metode kuantitatif, mencakup 15 hari pengamatan, yaitu tujuh hari sebelum, satu hari saat, dan tujuh hari setelah pelantikan. Analisis data dilakukan dengan uji Paired Samples t-Test dan Wilcoxon Signed-Rank Test. Hasil penelitian menunjukkan bahwa terdapat perbedaan signifikan pada abnormal return, namun tidak terdapat perbedaan signifikan pada trading volume activity. Hal ini menunjukkan bahwa pelantikan presiden berdampak pada harga saham, namun tidak secara signifikan memengaruhi volume perdagangan saham di pasar modal Indonesia. Kata kunci: Reaksi pasar, pelantikan presiden, abnormal return, trading volume activity, event study.
Co-Authors Ade Nurlaelatul Janah Ana Sopanah, Ana Ivanna Valencia Khojanah Hasan