Utami, Retno Dwi
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Pengaruh Penerapan Green Accounting dan Perputaran Total Aset Terhadap Profitabilitas Utami, Retno Dwi; Nuraini, Airin
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 2 (2020): JIAKES Edisi Agustus 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i2.378

Abstract

The purpose of this research is to find out the influence of Green Accounting implementation and total asset turnover to profitability applied by foreign mining companies in Indonesia. While these companies play an important role in industry, they exploit natural resources and environment to raise their standards and earn maximum profits without concerning the surrounding conditions. The companies’ activities that cause negative impacts on society can reduce the investors’ trust and will eventually destroy their own image. Mining companies apply the Green Accounting concept in order to overcome the risks of natural disasters caused by their activities. The samples of this study include 5 foreign mining companies that have been operating in Indonesia for 6 years. Sample collection uses Non-probability sampling method and purposive sampling technique. Various methods of data analysis are performed to process the collected data to prove the effects of the two independent variables on the dependent variable. The results of this study show that the application of Green Accounting partially has no effect on profitability of the mining companies because social and environment costs are not transparent in their financial statements. However, Total Asset Turnover partially affects the profitability of the companies and tends to increase every year. The application of Green Accounting and Total Asset Turnover simultaneously affect the profitability of the mining companies as the environmental condition needs to be considered in carrying out their operations. As a result, environmental performance has a significant influence on the companies’ finance. Keywords: Green Accounting, Total Asset Turnover, and Profitability
Double-blind randomized trials once a week narrowband ultraviolet B (NB-UVB) phototherapy in vitiligo Utami, Retno Dwi; Murti, Mira Trisna; Risman, Muhammad; Kusumawardhani, Arie
Journal of General - Procedural Dermatology & Venereology Indonesia Vol. 2, No. 3
Publisher : UI Scholars Hub

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Abstract

Background: Vitiligo is a skin pigmentation disorder, affecting approximately 1-2% population worldwide. Currently, there are wide varieties of treatment to achieve re-pigmentation, and phototherapy is one of the effective treatments. Narrowband ultraviolet B (NB-UVB) is administered twice a week according to the phototherapy protocol for vitiligo. Some vitiligo patients have difficulty following this schedule, leading to decrease of patient’s compliance. Therefore, we performed study comparing the efficacy of phototherapy frequency, once a week and twice a week NB-UVB in vitiligo. Methods: This preliminary study divided 10 patients into 2 groups of 5 patients each with randomized, double-blind method. Group A was scheduled for NB-UVB phototherapy twice a week while Group B was scheduled for once a week. All patients received topical desoxymetasone cream once daily. Re-pigmentation were compared using Vitiligo Area Scoring Index (VASI). VASI was graded as good (≥25%), moderate (10-24%), and poor (<10 %) responses. Evaluation for melanin index for each lesion was assessed by Mexameter® and cumulative doses of phototherapy were compared. Results: Thirty-seven lesions were treated on face and neck, trunk and extremities. Good responses were obtained in 14.29% group A patients and 13.04% group B patients. The mean of cumulative doses phototherapy in group A was 850 mJ/cm2, whereas group B was 800 mJ/cm2. There was no significant differences (p>0.05) between both groups in terms of re-pigmentation, cumulative doses of phototherapy, and melanin index. Conclusion: In vitiligo, once a week NB-UVB phototherapy appears to be as efficacious as twice a week treatment schedule.