Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Sharing: Journal Of Islamic Economics, Management And Business Jurnal Riset Manajemen dan Ekonomi
Haris Kevin Hutapea
Universitas HKBP Nommensen Medan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Analisis Praktik Akuntansi Manajemen Lingkungan Dalam Identifikasi, Pengukuran, Dan Pengelolaan Biaya Lingkungan Pada UMKM Juli Indah Sari Gurning; Monica Manurung; Ardin Dolok Saribu; Arya Belfriani S; Sry Rezeki Sihotang; Cindi Clawidia Silitonga; Asa Kudus Sihaloho; Haris Kevin Hutapea
Sharing: Journal of Islamic Economics Management and Business Vol. 5 No. 2 (2026): Juni, 2026
Publisher : Program Studi Ekonomi Syariah Fakultas Agama Islam Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/sharing.v5i2.60259

Abstract

This study examines Environmental Management Accounting (EMA) practices in the identification, measurement, and management of environmental costs in Micro, Small, and Medium Enterprises (MSMEs). The results indicate that the implementation of EMA plays a crucial role in helping MSMEs manage environmental information, improve resource efficiency, and support more effective decision-making. Managing environmental information in physical forms, such as energy, water, raw material use, and waste management, tends to be easier to implement than measuring environmental costs in monetary terms. While providing benefits in improving operational efficiency and business sustainability, the implementation of EMA still faces various obstacles, including limited resources, low understanding of environmental accounting, and limited information systems that support comprehensive environmental cost measurement. This study also demonstrates that well-managed environmental information can be a crucial basis for cost control, business planning, and improving organizational performance. Therefore, strengthening the implementation of EMA in MSMEs is a strategic step in encouraging more efficient, responsible, and sustainable business practices.
Analisis Faktor-faktor yang Mempengaruhi Kinerja Sistem Informasi Akuntansi pada UPT. PLN (Persero) Medan Baru Haris Kevin Hutapea; Audrey M. Siahaan; Dandri Toni Siboro
JURNAL RISET MANAJEMEN DAN EKONOMI (JRIME) Vol. 4 No. 4 (2026): Oktober: Jurnal Riset Manajemen dan Ekonomi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrime.v4i4.5003

Abstract

The performance of the Accounting Information System (AIS) plays a vital role in ensuring the efficiency of corporate reporting and smooth operations. Although substantial technological investments have been made, the optimization of system performance is often hindered by the lack of readiness in non-technical factors stemming from human and organizational aspects. This study aims to examine and analyze the effect of user involvement, top management support, and training and education programs on AIS performance at UPT. PLN (Persero) Medan Baru. This study applied a quantitative design with a sample of 32 respondents consisting of employees and system operators. Data collection was carried out through the distribution of written questionnaires, and data analysis utilized Partial Least Squares Structural Equation Modeling (PLS-SEM). The results proved that user involvement along with training and education programs have a positive and significant effect on AIS performance. However, top management support was found to have a positive but not significant effect on AIS performance. The implications of this study assert that to achieve optimal system performance, the company must maintain two-way communication with users and provide relevant technical training. Furthermore, the top management ranks must demonstrate a more concrete commitment through continuous monitoring and evaluation of system utilization in the field.  
Co-Authors Arya Belfriani S Asa Kudus Sihaloho Audrey M. Siahaan Cindi Clawidia Silitonga Dandri Toni Siboro Juli Indah Sari Gurning Monica Manurung Saribu, Ardin Dolok Sry Rezeki Sihotang