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Utami, Luh
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Analisis Penerapan Akuntansi Biaya Lingkungan Untuk Keberlanjutan Usaha pada Industri Tahu di Kecamatan Masbagik Kabupaten Lombok Timur Pratiwi, Widiya; Utami, Luh
SENTRI: Jurnal Riset Ilmiah Vol. 4 No. 11 (2025): SENTRI : Jurnal Riset Ilmiah, November 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v4i11.4737

Abstract

This study aims to analyze the implementation of environmental cost accounting in the tofu industry in Masbagik District, East Lombok Regency. The research employs a descriptive qualitative approach with data collected through in-depth interviews, observation, and documentation. The findings indicate that the implementation of environmental cost accounting is still at an early stage, as evidenced by the absence of specific separation and recording of environmental costs. Costs related to liquid waste management, water usage, and production smoke control remain merged within general operational expenses. Specific findings show that although the recording is not yet systematic, business owners already demonstrate a good level of environmental awareness, such as utilizing tofu waste as livestock feed and constructing simple liquid waste channels. Practically, this study provides a foundation for developing a simple MSME-based environmental cost recording model and formulating policies for assistance and the provision of communal waste management facilities. Theoretically, this research reinforces the relevance of environmental cost classification and the triple bottom line concepts in the context of small-scale food industries.
PENINGKATAN KESADARAN EKONOMI BERKELANJUTAN PEDAGANG KAKI LIMA MELALUI AKUNTANSI LINGKUNGAN DI PANTAI KUTA LOMBOK TENGAH Pratiwi, Widiya; Utami, Luh; Yuliandari, Rini; Silvi, Baiq
Devote: Jurnal Pengabdian Masyarakat Global Vol. 4 No. 4 (2025): Devote: Jurnal Pengabdian Masyarakat Global, 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/devote.v4i4.5307

Abstract

Coastal tourism areas are vulnerable to environmental degradation due to intensive economic activities, particularly those conducted by street vendors. One of the main problems is inadequate business waste management and the low level of understanding of environmental accounting. This community service activity aims to increase the sustainable economic awareness of street vendors through the socialization of environmental accounting and waste management in the coastal area of Kuta Beach, Central Lombok. The methods used include socialization, interactive discussions, simple assistance in recording environmental costs, and evaluation through pre-tests and post-tests. The results show a significant improvement in participants’ understanding of environmental accounting concepts, waste segregation, and the relationship between environmental cleanliness and business sustainability. This activity contributes to supporting the development of sustainable coastal tourism through the application of environmental accounting in micro-enterprises within the informal sector.
Pengaruh Audit Internal Dan Whistleblowing System Terhadap Pengungkapan Kasus Kecurangan (Studi Pada Perusahaan Sektor Jasa Yang Terdaftar di BEI Periode 2016-2017) Utami, Luh
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 1 No 2 (2018): Akurasi : Jurnal Studi Akuntansi dan Keuangan, Desember 2018
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v1i2.6

Abstract

Penelitian ini bertujuan untuk menguji pengaruh whistleblowing system dan audit internal terhadap pengungkapan kasus kecurangan. Penelitian ini dilakukan pada perusahaan sektor jasa yang terdaftar di BEI periode 2016-2017. Sampel penelitian ini sebanyak 43 perusahaan . Teknik analisis data menggunakan analisis regresi linier berganda dengan bantuan software SPSS versi 23. Hasil penelitian menunjukkan bahwa whistleblowing system dan audit internal berpengaruh negatif signifikan terhadap pengungkapan kasus kecurangan. Hasil penelitian ini mengindikasikan bahwa whistleblowing system dan audit internal menurunkan kasus kecurangan yang terjadi pada perusahaan.
Co-Authors Adhwa, Baiq Farhatul Algifari, Muhammad Daelami Anwar, Muazin Aswaldi, Haykal Faezal, Faezal Fitri, Syarifah Massuki Gani, Fahat Abdul Muhammad Syukri Nuada, I Wayan Nurlailah Nurlailah, Nurlailah Pahmi, Saepul Pratiwi, Widiya Raden Mohamad Herdian Bhakti Rahmatia Azzindani Rizqina, Intan Santanu, Ketut Oka SAPUTRA, ZULFIKRI SATRIAWAN Silvi, Baiq Sutriningsih Sutriningsih, Sutriningsih Wardhani, Kania Widiya Pratiwi Yuliandari, Rini Yuliartika, Dina Yuspiadi, Yuspiadi