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All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) AFEBI Accounting Review Sebatik Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Pendidikan Akuntansi dan Keuangan Informatika Akbis: Media Riset Akuntansi dan Bisnis Jurnal Ilmiah Manajemen Kesatuan JiTEKH (Jurnal Ilmiah Teknologi Harapan) Eksos Jurnal UNITEK Jurnal Ilmu Komputer dan Sistem Komputer Terapan (JIKSTRA) JCA (Jurnal Cendekia Akuntansi) Jurnal Ekonomi Prosiding Snastikom Jurnal Komputer Teknologi Informasi Sistem Komputer (JUKTISI) LEBAH Journal of Innovation in Management, Accounting and Business Prioritas : Jurnal Pengabdian Kepada Masyarakat Journal of Nursing Science Update Research Horizon Journal Global Technology Computer Jurnal Pengabdian Masyarakat ORAHUA : Jurnal Pengabdian Kepada Masyarakat Smart Humanity: Jurnal Pengabdian Masyarakat Journal of Computer Science Artificial Intelligence and Communications Jurnal Konstatering
Damayanti, Fera
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Journal : Jurnal Pendidikan Akuntansi dan Keuangan

 1 
Uncovering the Meaning of Accountability: Is the Village-Owned Enterprises (BUMDes) Accountable? Putra, Novrialdi Budi; Rusliyawati, Rusliyawati; Damayanti, Fera; Ardimansyah, Ardimansyah
Jurnal Pendidikan Akuntansi & Keuangan Vol 12, No 1 (2024): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v12i1.62945

Abstract

This study aimed to comprehend the implementation of the principles of accountability, transparency, and involvement in managing Village-Owned Enterprises (BUMDes). BUMDes must be accountable and transparent and prioritize community engagement since the initial capital for BUMDes derives from the Village Fund Allocation (ADD), frequently allocated from the State Budget (APBN). The study employed a Descriptive Qualitative and Phenomenological approach. The primary research data source was interviews with BUMDes management informants and secondary sources include BUMDes yearly financial statements, associated regulations, documentation, and other files. The study’s findings demonstrated that the participation of initial capital of BUMDes sourced from village funds, that BUMDes financial statements are regularly submitted to the local head, head of BPD, and the community, that BUMDes operational managers do not understand the accounting treatment of BUMDes financial statements based on Permendes No. 3 of 2021 due to limited competence, that expenditures in the form of social funds are recorded and reported in the BUMDes annual report. The accountability principle has been pursued; however, it requires to be improved. Ease of access to information is provided through village websites, village videotrons, and village information boards that explain the variety of village financial information. In addition, BPD as an internal supervisor conducts checks and supervision from the establishment, management, and accountability of BUMDes by AD/ART. The principle of transparency has been implemented in BUMDes management. Involve the community actively in the establishment and establishment of BUMDes through consensual deliberation to apply participatory principles.
Analysis Implementation of Green Accounting in Medical Waste Management at RSUD dr. Agoesdjam Ketapang Adisty, Lyanti; Espa, Vitriyan; Damayanti, Fera
Jurnal Pendidikan Akuntansi & Keuangan Vol 12, No 2 (2024): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v12i2.69306

Abstract

This study aims to determine how green accounting at RSUD dr. Agoesdjam Ketapang is implemented and what barriers are faced by RSUD dr. Agoesdjam Ketapang in implementing green accounting. The application of green accounting can provide information about the extent to which an organization has a positive impact or negative impact on the environment around it. This study is qualitative research with a case study approach. Data is collected by interviewing hospital employees and analyzing existing reports and relevant documents. This study shows that dr. Agoesdjam Ketapang Hospital has implemented the concept of green accounting, but the application has yet to be carried out perfectly.  Implementing green accounting in the hospital is also considered good, with minimal obstacles in managing environmental costs. RSUD Dr. Agoesdjam Ketapang is expected to identify costs following the Hansen and Mowen environmental cost concept. This is expected to provide more detailed information related to environmental costs and become a form of corporate accountability for the environmental costs that have been spent. What distinguishes this research from previous research is the location of the research site, which is at RSUD dr. Agoesdjam Ketapang, this study discusses the obstacles to the implementation of green accounting by RSUD dr. Agoesdjam.
Co-Authors ., Rusliyawati Adisty, Lyanti Anisah, Nur Wafa Ardhi, Qisthi Ardimansyah Ardimansyah Arief Budiman Asih, Munjiat Setiani Aswat, Ibnu Aulia, Fauzah Bintoro Bagus Purmono Bu’ulolo, Efori Devi Permata Sari Dewi, Arie Rafika Eka, Muhammad Elok Heniwati Espa, Vitryan Fabiola, Rivanka Wana Fahmi, Fitri Fadilah Fariyanda, Rosan Ferrary, Melissa Franchitika, Rizky Halawa, Mariana Hamzani, Umiaty Harahap, Febri Alfiani Putri Harahap, Musbar Fandi HARYONO Helisa Noviarty Herlina Herlina Hijriah, Amanah Ikhsan, Syarbini Indira Alifya Julianti, Erna Khairunnisa Khairunnisa Khairunnisa Khristina Yunita Laila, Nurzannatul Lestari, Cindy Putri Intan Lestari, Yuyun Dwi Margaret, Eveline Marwan, Andi MUHAMMAD FAHMI Muhammad Iqbal Musfikianty, Rindy Muzaki, Rifki Amrul Nina Febriana Dosinta Nurkhasanah Rina Puspita Octaviantary, Astrid Regina Pratama, Muhammad Rahmadi Purba, Bister Putra, Novrialdi Budi Qisthi Ardhi Raki, Endah Yuli Astuti Rismayanti Rismayanti Rismayanti Rudy Kurniawan Rusmin Saragih, Rusmin Sari, Kartika Indah Siregar, Rosyidah Siti Sundari Siti Sundari Sri Sat Titi Hamranani Supardi Supardi Supiyandi Supiyandi Surbakti, Asri Afriliany Syahputri, Nenna Irsa Tampubolon, Elfrans Arsendy Tanjung, Rovidatul Hikmah Theodora MV Nainggolan Tiarani, Rani Titik Susanti Vitriyan Espa Wiraputra, Muhammad Rizki Yantiana, Nella Yessi Fitri Annisah Lubis Yuniarsih, Eka