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All Journal Kompartemen : Jurnal Ilmiah Akuntansi NHI Hospitality International Journal
Alkotdriyah, Putri Puspa
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Economics, Econometrics & Finance Education Social Sciences Other

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Green Hotel Implementation in Indonesia: A Focus on Java and Bali Alkotdriyah, Putri Puspa
NHI HOSPITALITY INTERNATIONAL JOURNAL Volume 2 No 1 (2024)
Publisher : Politeknik Pariwisata NHI Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34013/nhij.v2i1.1384

Abstract

Purpose: This study explores the importance of green hotels in Indonesia and highlights their role in protecting the environment and mitigating climate change. It also explores the consumer market for environmentally friendly products and the demands of private businesses to adopt green management to reduce environmental impact and improve user experience. Despite challenges such as strict restrictions, this study aimed to understand the use of green hotels in Java and Bali, focusing on the government's role in management. Design/Methodology/Approach: This review is based on research literature on green hotels in Indonesia, which includes academic literature, research publications, journals, government regulations, and online sources. Research Findings: Research shows that although Java and Bali are leaders in the use of green hotels, there is still room for improvement in their practices. Research limitations/conclusions: This study was used only to analyze the usage of green hotels in Java and Bali because these hotels have higher rates compared to other parts of Indonesia. Implications: The findings provide insights for stakeholders, including hotel management and government, to improve green hotel practices and policies. Originality/value: This study contributes to the existing literature by providing a comprehensive evaluation of green hotel practices in Indonesia, presenting the views of various stakeholders who influence and highlight the importance of leadership in the hotel industry.
Determinan Fraudulent Financial Statement: Peran Komite Audit Sebagai Pemoderasi Alkotdriyah, Putri Puspa; Harnovinsah, Harnovinsah; Djaddang, Syahril; Mulyadi, JMV; Lysandra, Shanti
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol.22 No.1, Maret 2024
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v22i1.21325

Abstract

The phenomenon of Fraudulent Financial Statement contributes the largest average loss in the world compared to other types of fraud and the involvement of property and real estate sector companies in Fraudulent Financial Statement scandal prompts researchers to investigate further regarding this phenomenon. With regard to the impact of the fraud pentagon on fraudulent financial statements, this study attempts to provide empirical proof of moderating role of audit committee in Property and Real Estate companies for the period 2020-2022 with an observed sample size of 54 companies. Purposive sampling was the sample technique chosen for the present inquiry. IBM SPSS Statistics 26 used to scrutinize the gathered data by means of moderated regression analysis technique. It was discovered that Fraudulent Financial Statements have proved to be significantly impacted by Financial Stability and Total Accruals. Meanwhile, moderating effect provided results that from the abundance of five Pentagon Fraud indicators, only Financial Stability can be significantly moderated by the audit committee.
Co-Authors Djaddang, Syahril Harnovinsah Harnovinsah JMV Mulyadi Lysandra, Shanti