Sintia Nur Afifah
Indonesian Nahdlatul Ulama University

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Environmental Accounting Analysis of the Increase of Raw Materials in the Government Sector Muhammad Aras Prabowo; Kurnia Syafa Salsabila; Sintia Nur Afifah
Innovation Business Management and Accounting Journal Vol. 4 No. 3 (2025): Financial Crime in Digital Era
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.icals.2024.010

Abstract

The main objective of this study is to examine how rising raw material costs hinder government efforts to achieve sustainable development and protect the environment point to help governments assess and manage responsibly the impact of rising raw material costs point this article examines the importance of environmental accounting as a strategic basis for this research using the Systematic Literature Review (SRL) methodology. Using information presented from relevant journals between 2013 and 2024, the SLR technique was used to identify platforms and approaches to information system development in Indonesia. And the SLR method for determining, examining, assessing and interpreting all the currently available literature on how environmental accounting helps the government sector manage the impact of rising raw material prices on environmental sustainability in light of related and interesting questions. The phenomenon of systematic review and journal identification can be completed using the SLR technique with each stage of the process in accordance with predetermined guidelines. The findings of this study show that environmental accounting is a method for determining, evaluating and recording the advantages and disadvantages of various government initiatives towards the environment. Successful policies and measures to reduce the adverse impact on the environment due to rising raw material costs require prompt consideration of this information. The main objective of this study is to examine how rising raw material costs hinder government efforts to achieve sustainable development and protect the environment point to help governments assess and manage responsibly the impact of rising raw material costs point this article examines the importance of environmental accounting as a strategic basis for this research using the Systematic Literature Review (SRL) methodology. Using information presented from relevant journals between 2013 and 2024, the SLR technique was used to identify platforms and approaches to information system development in Indonesia. And the SLR method for determining, examining, assessing and interpreting all the currently available literature on how environmental accounting helps the government sector manage the impact of rising raw material prices on environmental sustainability in light of related and interesting questions. The phenomenon of systematic review and journal identification can be completed using the SLR technique with each stage of the process in accordance with predetermined guidelines. The findings of this study show that environmental accounting is a method for determining, evaluating and recording the advantages and disadvantages of various government initiatives towards the environment. Successful policies and measures to reduce the adverse impact on the environment due to rising raw material costs require prompt consideration of this information.
Integration of The Accountant's Code of Ethics Perspective of Betawi Cultural Values Muhammad Aras Prabowo; Muhamad Hasan Syadzily; Sintia Nur Afifah
Innovation Business Management and Accounting Journal Vol. 4 No. 3 (2025): Financial Crime in Digital Era
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.icals.2024.018

Abstract

This research aims to integrate Betawi cultural values ​​with accountant ethics. This research uses a literature review method with descriptive data analysis. Data sources are journals, books and references related to the code of ethics for accountants and Betawi culture. The research results show integration between the accountant's code of ethics and Betawi cultural values. These values ​​include; (1) honest (our people, don't lie too much), (2) tough (firm in his stance and not easily influenced by people), (3) enthusiastic (able to work seriously), (4) agile (careful and neat), (5) kitchen secret (able to keep secrets). These five values ​​are a code of ethics for accountants based on Betawi culture. It is hoped that further research will deepen Betawi cultural values ​​by integrating the accountant's code of ethics, for example using phenomenological or ethnographic methods.