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All Journal Journal of Accounting Auditing and Business Jurnal Aktiva : Riset Akutansi dan Keuangan Eastasouth Journal of Positive Community Services
Moozanah, Siti
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

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Pengaruh Leverage, Likuiditas, dan Intensitas Modal Terhadap Konservatisme Akuntansi Pada PT Gudang Garam Tbk agustina, alin; Prathamy, Zahra; Moozanah, Siti; Juniarso, Andy
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 3 No 1 (2021): Jurnal AKTIVA
Publisher : Nusa Putra University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/aktiva.v3i1.86

Abstract

In presenting financial statements, it is necessary to apply conservation accounting. Because to apply management flexibility in presenting financial statements. In writing this paper, the author raises a handful of discussions regarding the effect of leverage, liquidity and capital intensity on accounting conservation in an industry engaged in the tobacco sector. The method used in this research is a quantitative research method with secondary data obtained from the financial statements of the company PT Gudang Garam, Tbk in the 2018-2020 period. Techniques taken in collecting company data are documentation techniques and secondary data. In this study, the sample used was purposive sampling method, the aim was to obtain a representative sample based on predetermined criteria. The results obtained in this study indicate that liquidity does not have a significant effect on accounting conservatism. In a study that was conducted using only 3 periods, the authors hope that future research can carry out research in a wider period and with a larger company reach.
Profit and Sustainability Perceptions Related to the Implementation of Blue Accounting in the Fishing Industry in Palabuhanratu Moozanah, Siti; Rusdiansyah, Nurul; Rosyidah, Dania Meida; Riany, Meutia
Journal of Accounting Auditing and Business Vol 7, No 2 (2024): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v7i2.55598

Abstract

Blue Accounting integrates accounting principles with marine and coastal resource management to support sustainable development goals, focusing on the sea as its ecosystem. This study aims to understand perceptions of profit and sustainability related to the implementation of Blue Accounting in the fishing industry in Palabuhanratu. Additionally, it seeks to shift the common perception that accounting is solely about numbers. The qualitative approach used in this research is the social constructivism framework, often described as interpretivism. The results indicate that fishermen and boat owners have differing views on profit and sustainability concerning Blue Accounting implementation in Palabuhanratu’s fishing industry. The study addresses the problem statement by exploring these perceptions. Profit and sustainability are inseparable points in the implementation of Blue Accounting, generating various arguments and assumptions from different stakeholders who observe the level of awareness among port users in Palabuhanratu. This research highlights the importance of integrating sustainability into profit considerations within the fishing industry.
Perbaikan Pos Ronda Pasca Gempa Bumi Guna Meningkatkan Kegiatan Aktif Perlindungan Masyarakat di Desa Sarampad Jaman, Ujang Badru; Rahmatsyah; Sugandi, Apit; Nanjarullah, Adin; Nurajijah, Asih; Dianto, Derizki Ardan; Moozanah, Siti; Arumsari, Melawati
Eastasouth Journal of Positive Community Services Vol 1 No 03 (2023): Eastasouth Journal of Positive Community Services (EJPCS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejpcs.v1i03.108

Abstract

Program kuliah kerja nyata ini bertujuan untuk merenovasi dan memanfaatkan kembali bangunan dan infrastruktur di Desa Sarampad agar dapat digunakan kembali dan lebih layak digunakan oleh masyarakat setempat. Selain itu, bertujuan untuk menyediakan fasilitas dalam bentuk tempat bagi masyarakat untuk memudahkan panggilan darurat. Kegiatan pengabdian kepada masyarakat dilakukan dalam tiga tahap: perencanaan, pelaksanaan, dan evaluasi. Program ini sudah disetujui oleh pihak RT 002/RW 007, Desa Sarampad, Kecamatan Cugenang, Kabupaten Cianjur,yang dimulai pada tanggal 8 April 2023 – 11 April 2023. Harapan dibentuknya program tersebut mampu meningkatkan kegiatan aktif ronda guna melindungi dan panggilan darurat bagi masyarakat setempat.
Co-Authors agustina, alin Arumsari, Melawati Dianto, Derizki Ardan Juniarso, Andy Nanjarullah, Adin Nurajijah, Asih Prathamy, Zahra Rahmatsyah Riany, Meutia Rosyidah, Dania Meida Rusdiansyah, Nurul Sugandi, Apit Ujang Badru Jaman