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Journal : Jurnal Ilmiah Akuntansi Pancasila (JIAP)

EVALUASI PENGELOLAAN ANGGARAN PADA PUSAT PELATIHAN PROFESI PARIWISATA DAN EKONOMI KREATIF DKI JAKARTA Annisa Nur Abdillah; Fujianti, Lailah; Damayanti, Ameilia
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol. 4 No. 1 (2024): Maret
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v4i1.6420

Abstract

The state budget is the official financial plan of the government. The goal is to regulate income and allocation of funds within a certain period of time. Budget management involves planning, allocating, supervising, and evaluating funds. It aims to increase efficiency and effectiveness, as well as achieve project or organizational goals. The purpose of this study is to evaluate budget management at the Tourism and Creative Economy Training Center, fiscal year 2019-2023. The research methods used in this study are descriptive qualitative with data collection techniques derived from literature studies, interviews and observations. The results of the study show that the budgeting procedure carried out by the Tourism and Creative Economy Professional Training Center has run well and also follows the regulations issued by the government, it also shows the financial performance of the Tourism and Creative Economy Professional Training Center in terms of its efficiency ratio can be said to be efficient with an average percentage of 77.69%.Keyword: Budget Management, Efficiency, Tourism Profession Training Center and Creative Economy
DETERMINAN YANG MEMPENGARUHI PROFITABILITAS PADA PERUSAHAAN PUBLIK DI INDONESIA wibowo, Devina Kesya; Murni, Yetty; Damayanti, Ameilia
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol. 4 No. 2 (2024): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v4i2.7401

Abstract

The purpose of this research is to determine the effect of green accounting, total asset turnover and corporate social responsibility on company profitability. This research uses secondary data seen through financial reports based on the Indonesia Stock Exchange website. The population used is coal subsector mining companies for the 2019-2023 period, where there are 18 companies that meet the standard criteria for conducting research. The testing in this research uses multiple linear regression method and uses SPSS version 26. The results of this research show that green accounting has no effect on profitability, total asset turnover has an effect on profitability, and corporate social responsibility has an effect on profitability.