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All Journal Journal Of Management Science (JMAS) Jurnal Ekonomi dan Bisnis Indonesia JURNAL ILMIAH KOHESI Jurnal Revenue : Jurnal Ilmiah Akuntansi International Journal of Economy, Education and Entrepreneurship (IJE3) Jurnal Bina Bangsa Ekonomika Batara Wisnu : Indonesian Journal of Community Services Bussman Journal : Indonesian Journal of Business and Management Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat Bangsa Jurnal Pengabdian Sosial Jurnal Pengabdian Kepada Masyarakat Bersinergi Inovatif
SIREGAR, DINA KHAIRUNA
UNIVERSITAS BINA BANGSA
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Journal : Jurnal Revenue : Jurnal Ilmiah Akuntansi

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PENERAPAN GREEN ACCOUNTING DAN MATERIAL FLOW COST ACCOUNTING TERHADAP SUSTAINABLE DEVELOPMENT Dina Khairuna Siregar; Ria Hindriani; Riyanthi Idayu; Mohamad Husni
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i2.365

Abstract

The aim of this research is to analyze the application of Green Accounting and Material Flow Cost Accounting to Sustainable Development. The research method uses quantitative descriptive methods. The population in this study was 89 basic industry and chemical sector companies registered on the IDX for the 2018-2022 period and the total sample obtained was 15 companies. The research sample was taken using a purposive sampling method and the data source used was secondary data in the form of the company's annual financial report. Data analysis techniques use descriptive statistical tests, t tests and F tests using SPSS 25. The results of this research partially prove that the implementation of Green Accounting has no effect on Sustainable Development. This happens because companies have not fully implemented green accounting practices consistently in their business operations so that it does not affect Sustainable Development. Apart from that, the results of this research also prove that the application of Material Flow Cost Accounting has an effect on sustainable development. This happens if the company carries out MFCA, the company can manage costs and achieve efficiency and reduce production waste so that company profits increase, thus influencing sustainable development. And simultaneously, this research proves that Green Accounting and Material Flow Cost Accounting have an effect on Sustainable Development
DAMPAK PENERAPAN PSAK 73 ATAS SEWA TERHADAP KINERJA KEUANGAN PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA Siregar, Dina Khairuna
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i1.235

Abstract

PSAK 73 on leases will come into effect in Indonesia in 2020 which is the adoption of IFRS 16 Leases which replaces PSAK 30. PSAK 73 requires companies to record leases as finance leases. This study aims to determine the impact of implementing PSAK 73 on the financial performance of LQ45 companies listed on the IDX for the 2019-2020 period. This study aims to examine differences in debt structure and company profitability before and after the implementation of PSAK 73. The method used is descriptive comparative method with a quantitative approach.. The data used is the LQ45 company financial statements with a population of 45 companies and based on purposive sampling selected 38 companies as samples. The results of this study showed that the debt structure of LQ45 companies from the DAR and DER ratios did not have significant changes before and after the implementation of PSAK 73, while the profitability of LQ45 companies seen from the ratios of ROA and ROE had significant changes before and after the implementation of PSAK 73
Co-Authors Afifah, Lailatul Ajwar Subhi Aldo Alif Fisa Pangestu Amalia Amalia Amalia, Aam Amyati, Amyati Andani, Rahmah Anggita Mega Sari Anggraini, Parlitha Antika, Neneng Arofah, Laila Astuti, Nunik Sri Widia Asy'ary, Hilda Melia Azis Kurniawan Budiawan, AA Dandy Yoga Pratama Dandy Yoga Pratama Dery Kurniawan Desfi Rahma Anggraeni Desiyani, Risma Eka Detty Susilawati Diah Permata Sari DIAH PERMATA SARI, DIAH PERMATA Dian Novita Dini Martinda Lestari Evi Zahratunnisa Fahri Fahri Firdaus, Muhamad Rayhan Fitri Nur Rahman Galingging, Nanda Silvia BR Gunawan, Syahrul Hamsanah, Siti Hermawati, Eli Holilah Ibrohim Ibrohim Idayu, Riyanthi Ifat Fadilatunnisa Ilhami, Muhammad Rizky Maulana Ina Khodijah Indra Pangestu Ismiyati Ismiyati Iyah Hamdiyah Safitri Julianti, Nita Kafi, Muhamad Ibnu Leni Rahmadanti LENI TRIANA, LENI Lestari, Dwi Maya Luthfiyah, Siti Mawaddah M. Rudy Hermawan Mahuda, Isnaini Masitoh, Melly Maya Maulana, Farhan Maulana, Mario Maulana, Yozi Heru Megawati Megawati Mohamad Husni Muhamad Anid Hikmanudin Muhammad Anid Hikmanudin Muhammad Hidayat Muhammad Rusydi Wibisono Muntasiro , Fitria Azzahra Muntasiro, Fitria Azzahra Nani Rohaeni Natasyha, Meylan Nita Yulianti, Nita Novi Handayani Nur Atari Oktafianti Nurhidayah, Syarifah Zifa Nurtini, Nurtini Pratama, Dymas Putra Puspita Maelani Puspitasari, Misehelia Kartika Putri, Syifa Nadiyah Putri, Zachika Tenia Retno Wahyuningrum Ria Hindriani Sanda, Ditha Aprilia SINTA USWATUN HASANAH Solihin Suliyasti, Desi Suliyasti, Desy Sunaliyasih, Phuty Dewi Umam, Hairul Uthafiyah, Uthafiyah Venny Octafiani Venny Octafiani Wilmasari, Titin Wulandari, Wiwin Yanti Yanti Yoghi Febriansyah Yoghi Febriansyah Zahran, Aldo Salvero