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All Journal Wahana Riset Akuntansi Jurnal Mirai Management Journal of Economic, Bussines and Accounting (COSTING) SEIKO : Journal of Management & Business Martabe : Jurnal Pengabdian Kepada Masyarakat YUME : Journal of Management Jambura Accounting Review International Journal of Religious and Cultural Studies Aksara: Jurnal Ilmu Pendidikan Nonformal Tangible Journal Jurnal Sibermas (Sinergi Pemberdayaan Masyarakat) Economics and Digital Business Review Al-Buhuts (e-journal) Economic Reviews Journal Innovative: Journal Of Social Science Research Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal Jurnal Mahasiswa Akuntansi International Journal of Economics, Business and Innovation Research International Journal of Economics Studies Multidisciplinary Indonesian Center Journal Journal of Ekonomics, Finance, and Management Studies Jurnal Akuntansi Kontemporer As-Syirkah: Islamic Economic & Financial Journal
Ronald S. Badu
Universitas Negeri Gorontalo
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Neuroscience Public Health Social Sciences Other

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THE IMPLEMENTATION OF ENVIRONMENTAL ACCOUNTING FOR WATER PRODUCTION RESIDUES (A CASE STUDY AT THE REGIONAL PUBLIC DRINKING WATER COMPANY PERUMDA MUARA TIRTA, GORONTALO CITY) Dzulkarnain Agung Mooduto; Mahdalena; Ronald S. Badu
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 1 (2026): Vol. 3 No. 1 Edisi Januari 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i1.2063

Abstract

The objective of this study is to examine the management of water production residues and to analyze their implementation in environmental accounting at PERUMDA Air Minum Mutiara Tirta, Gorontalo City. This study employs a qualitative method with a case study approach. The research informants were selected using purposive sampling, consisting of individuals who were considered knowledgeable and directly involved in the issues under investigation, including the Production Coordinator, Maintenance Division, Laboratory Officer of Zone 1, Assistant Manager of Secretariat and Public Relations, and the Accounting and Budgeting Officer. Data were collected through interviews, observations, and documentation by applying data source triangulation to ensure data validity. The results indicate that the management of water production residues has been carried out in accordance with Standard Operating Procedures (SOPs); however, its effectiveness remains limited due to constraints in budget allocation, facilities, and waste treatment technology. In terms of environmental accounting implementation, the recognition, measurement, presentation, and disclosure of environmental costs have not been optimally integrated, as environmental costs are still recorded within general operational budgets without specific classification and detailed reporting. This condition reflects existing challenges in linking waste management practices with environmental accounting records. The main obstacles include limited technological capacity, insufficient human resources with expertise in environmental accounting, and the absence of specific regulations governing environmental cost recording. Therefore, clearer regulatory support, dedicated budget allocation, improved waste treatment technology, and employee training are required to ensure a more effective and sustainable implementation of environmental accounting.
SOSIALISASI PENERAPAN BLUE ACCOUNTING DALAM PENINGKATAN EFEKTIVITAS PENGELOLAAN OBJEK WISATA DI DESA BOTUTONUO Tri Handayani Amaliah; Ronald S. Badu; Karmila Usman; Juwita Kanon
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 11 (2023): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i11.4113-4119

Abstract

Desa Botutonuo merupakan salah satu desa yang terdapat di Kawasan Teluk Tomini di Provinsi Gorontalo. Selain produksi ikan yang melimpah, Teluk Tomini juga memiliki keunggulan pada bidang pariwisata. Salah satunya yang terdapat di Desa Botutonuo yang bernama Pantai Indah Botutonuo. Pengabdian ini bertujuan untuk memberikan sosialisasi kepada kelompok masayarakat sadar wisata di desa Botutonuo mengenai penerapan blue accounting. Implementasi blue accounting mencakup pengelolaan wisata Pantai Indah Botutonuo. Kegiatan pengabdian ini berangkat dari permasalahan yang dihadapi oleh Desa Botutonuo, khususnya terkait dalam pengelolaan obyek wisata. Keterbatasan pengetahuan dan pengalaman yang dimiliki oleh kelompok wisata di Desa Bitutonuo menjadikan pengelolaan wisata Pantai Indah yang dimiliki oleh desa belum dilakukan secara maksimal. Hal ini mengakibatkan potensi yang terdapat dalam Wisata Pantai Botutonuo belum dapat membantu dalam memberikan kontribusi yang berarti bagi perekonomian desa. Metode pendekatan yang dilakukan dalam kegiatan ini adalah untuk menyelesaikan permasalahan yang dihadapi mitra, yaitu melalui pendekatan FGD (Focus Group Discussion). Metode yang digunakan adalah edukasi penerapan blue accounting pada wisata Pantai Indah Botutonuo, meliputi pengelolaan ekosistem objek wisata dan pengelolaan pendapatan Wisata Pantai Botutonuo. Kegiatan pengabdian ini merupakan upaya sharing ilmu tentang konsep blue accounting khususnya dalam pengelolaan objek wisata Pantai Indah Botutonu secara berkelanjutan. Kegiatan ini juga didedikasikan untuk membentuk karakter mandiri masyarakat pesisir menuju desa sejahtera.
ANALYSIS OF THE CONFORMITY OF CARBON EMISSION DISCLOSURE BASED ON ENVIRONMENTAL MANAGEMENT ACCOUNTING THROUGH GRI 305 IN IDX LQ45 LOW CARBON LEADER INDEX COMPANIES (2022–2024) Poliyama, Tyas Aswadina; Mahdalena, Mahdalena; Badu, Ronald S.
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 2 (2026): Vol. 3 No. 2 Edisi April 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i2.2370

Abstract

This study aims to analyze the level of conformity of carbon emission disclosure based on Environmental Management Accounting (EMA) through the GRI 305 standard in companies included in the IDX LQ45 Low Carbon Leaders (LQ45LCL) index during the period 2022–2024. The increasing global attention to Environmental, Social, and Governance (ESG) issues encourages companies to improve transparency in environmental reporting, particularly regarding carbon emissions. EMA plays an important role as an internal accounting system that provides environmental information used in sustainability reporting. However, variations in the quality of carbon emission disclosure among companies indicate that the implementation of EMA is not yet fully optimal. This research uses a quantitative descriptive approach by analyzing the level of disclosure conformity of GRI 305 indicators in sustainability reports of companies included in the IDX LQ45 Low Carbon Leaders index. The level of conformity is calculated by comparing the number of disclosed indicator criteria with the maximum number of criteria that should be disclosed. The classification of disclosure levels includes not applied, limited disclosure, partially applied, well applied, and fully applied. The results show that the level of carbon emission disclosure among companies varies across the observation period. Several companies demonstrate an increasing trend in disclosure, while others experience fluctuations or remain at a limited disclosure level. Overall, most companies fall within the partially applied category, indicating that carbon emission disclosure has not yet been comprehensively implemented according to the GRI 305 standards. These findings suggest that although companies in the LQ45LCL index are recognized as low-carbon leaders, improvements in the implementation of Environmental Management Accounting are still needed to enhance the transparency and completeness of carbon emission reporting.
Analisis Modal Kredit Usaha Rakyat dalam Meningkatkan Perkembangan UMKM dI Kota Tengah: Studi Kasus UMKM Dwi Laundry dan Toko Olfan Dinda Resti Umar; Ronald Soemitro Badu; Yustina Hiola
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i1.4520

Abstract

This study aims to determine the ideal working capital for MSMEs in the Central City District. The research used a quantitative approach with descriptive methods. The sample in this study was two MSMEs where data collection used observation, interviews and documentation. The data analysis technique uses debt ratio analysis, maximum loan analysis and calculation analysis of business capital sources from loans. The results showed that People’s Business Credit capital has a positive impact on improving the income and operations of MSMEs. Dwi Laundry and Toko Olfan recorded increased revenues thanks to the use of People's Business Credit capital, which allowed for increased operational capacity and improved financial performance from year to year. However, the research also found that MSME owners tend to use business income for personal purposes, which leads to confusion between personal and business finances and hinders strategic decision-making.
PENGARUH KUALITAS DATA DAN INFORMASI, SERTA SIKAP MANAJERIAL TERHADAP EFEKTIVITAS PERENCANAAN ANGGARAN PEMERINTAH DAERAH KABUPATEN BANGGAI Jannah, Irmatul; Mattoasi, Mattoasi; Badu, Ronald S.
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 2 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/0cephf53

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kualitas data dan informasi, serta sikap manajerial terhadap efektivitas perencanaan anggaran pemerintah daerah Kabupaten Banggai. Metode penelitian yang digunakan adalah metode kuantitatif dengan pendekatan asosiatif kausal. Data diperoleh melalui penyebaran kuesioner kepada 99 pegawai OPD pemerintah daerah Kabupaten Banggai sebagai responden penelitian. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda dengan menggunakan IBM SPSS 20. Hasil penelitian menunjukkan bahwa kualitas data dan informasi berpengaruh positif dan signifikan terhadap efektivitas perencanaan anggaran. Sikap manajerial berpengaruh positif dan signifikan terhadap efektivitas perencanaan anggaran. Kemudian secara simultan kualitas data dan informasi, serta sikap manajerial berpengaruh terhadap efektivitas perencanaan anggaran pemerintah daerah Kabupaten Banggai, dijelaskan dengan nilai R-square yakni sebesar 51% sedangkan sisanya sebesar 49 % dipengaruhi oleh faktor lain diluar penelitian ini.
Analisis Akuntabilitas Pengelolaan Dana Punia di Pura Tirta Bhuana Sari, Gorontalo Kadek Ria Sudiantari; Ronald S. Badu
Al-Buhuts Vol. 19 No. 2 (2023): Al- Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v19i2.3855

Abstract

This study aims to find out: the process of managing punia funds at Thirta Bhuana Sarri Temple and also the form of accountability for managing punia funds, in this study researchers were directly involved in the research process. The research method used is a qualitative method with the theory of tri hita karana and also with the teachings of tattwam asi. Data obtained through interviews, observation, and documentation. The results of the study show that the process of managing punia funds is carried out according to the agreement of the people at Thirta Bhuana Sari Temple and also the four elements of accountability that are implemented, namely: accountability, transparency, responsiveness and control. The four elements of accountability have been carried out in a simple way for a long time. The element of accountability in the management of the punia fund concerns all people because the punia fund is a religious contribution given by the people in taluditi so that it can create a sense of mutual trust between the administrators and also the people at the Thirta Bhuana Sari Temple
Studi Literatur Peranan Informasi Akuntansi Syariah dalam Pelaporan Penyaluran Dana Pemberdayaan Ekonomi Mustahik pada Baznas Monika Agustina Firnando; Cinta Claudya Hasan; Flora Putri Latif; Salwa Nursita Muhammad; Alvin Reynaldo Thiono; Ronald S. Badu
Jurnal Mahasiswa Akuntansi Vol 4 No 3 (2025): JAMAK: Jurnal Mahasiswa Akuntansi (Desember)
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengkaji peranan informasi akuntansi syariah dalam pelaporan penyaluran dana pemberdayaan ekonomi mustahik pada Badan Amil Zakat Nasional (BAZNAS) melalui pendekatan studi literatur. Metode penelitian menggunakan telaah sistematis terhadap literatur ilmiah dan dokumen resmi yang relevan, termasuk laporan keuangan BAZNAS serta standar akuntansi syariah, untuk menganalisis praktik pelaporan dan kendala yang dihadapi. Hasil kajian menunjukkan bahwa penyajian informasi akuntansi syariah yang sesuai dengan standar berperan penting dalam meningkatkan transparansi, akuntabilitas, dan kredibilitas pelaporan zakat, sekaligus mendukung evaluasi efektivitas program pemberdayaan mustahik. Meskipun demikian, terdapat tantangan dalam implementasi pelaporan yang mencakup keterbatasan pemahaman SDM, sistem pelaporan yang belum terintegrasi, serta variasi tingkat keterbukaan antara unit BAZNAS. Temuan ini menunjukkan perlunya peningkatan kualitas informasi akuntansi syariah untuk mendukung pengelolaan zakat yang lebih profesional, akuntabel, dan berkelanjutan sesuai prinsip syariah.
Co-Authors Abas, Adnan R. Abas, Helmiyanto Abdullah, Yulianti Abjul, Rani Agnesia, Frisca Aulia Alatani, Aril Rahman Alvin Reynaldo Thiono Amaliah , Tri Handayani Anastasya Salsabila, Nanda Astuti, Divana Dwi Ayu, Desi Inggrid F. Dwi Bagusta, Ikram Fachru Bilondatu, Nazwa Syahrani Busa, Sri Wulandari Putri Cinta Claudya Hasan Dai, Sri Fatra Dinda Resti Umar Djafar, Mifta Rahmatia Djailani, Windiyastuti Djakaria, Tiara Al Banjary Dzulkarnain Agung Mooduto Elhasya, Tsaqipa Natasuarga Rahadiansah Flora Putri Latif Footlia Iyona Friska R. Mile Gita Damyanti Hadji, Wilandari I. Hajiku, Nabila Halid, Ni’Ma Nurbait Hamdoko, Riby Tri Hasana, Nur Azlia Helmiyanto Abas Hiola, Yustina I Luh Suryani Ibrahim, Rahmatia Putri Isa Ika Julianti Syahbudin Imani, Anisa Hilmi Nur Imran Rosman Hambali Ismail Suleman Jannah, Irmatul Juwita Kanon Kadek Ria Sudiantari Kango, Fahrezi Kango, Mohamad Itya Kanon, Juwita Karmila Usman Katili, Yuningsih Lailatulrahmi Rahman Latif, Muhamad Abdul Luli, Puput A. Madito, Moh. Fahrio Mahdalena Mahdalena Mahdalena Mahdalena Mahdalena Mahdalena Mahdalena Mandag, Andre Farel Mattoasi mattoasi mattoasi Mattoasi, Mattoasi Mauke, Mohamad Farhan Monika Agustina Firnando Mooduto, Rizky Muhamad Abdul Latif Muhamad Rifki Botutihe Botutihe Uno Muhammad Amir Arham Nazwa, Alicia Ni Kadek Dina Yuwinda Ni Kadek Radha Sukertiyani Ni Luh Ketut Sri Widiani Ni Made Sagita Satmanadika Nilawaty Yusuf Niswatin Nurharyati Panigoro Nurlan Nurlan Nurlan, Nurlan Pakaya, Inggrid Fanidya Polamolo, Nita Setiandini Poliyama, Tyas Aswadina Puput A. Luli Ramadan, Sahrul Rani Abjul Razak, Siti Khairunnisa Abd. Rika Anggraini Rio Monoarfa Rizki Maulana, Muhammad Irfan Ruyani, Fawza Sahrul Ramadan Salwa Nursita Muhammad Saskia, Saskia Satmanadika, Ni Made Sagita Seriawan, Sebastian Surya Siti Pratiwi Husain Sofyanti Antu Sohridayani, Sohridayani Sri Mulyani Ahmad Sri Wahyunengsi Uwete Sunge, Ibrahim Suryani, I Luh Syahbudin, Ika Julianti Tania Islamey Jahja Teguh, Fadelah Tiara Al Banjary Djakaria Tri Handayani Amaliah Umar, Putri Nurdianingsih Amelia Usman Usman Usman Usman, Dwi Nadia Usman, Karmila Victorson Taruh Yusuf, Moch Rizky Fadhilah Yuwinda, Ni Kadek Dina Zabur, Alyawati Putri Kurniasih Zakaria, Siskawati A. Zulkifli Bokiu