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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Bina Praja Manajemen Bisnis dan Keuangan Korporat
Latjandu, Lady
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Humanities Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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Journal : JURNAL LPPM BIDANG EKOSOSBUDKUM

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Analisis Penerapan PSAK 24 Tentang Imbalan Kerja Pada Hotel Diantha Bitung jacobus, maria christin; Latjandu, Lady
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol 5, No 2 (2022): Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum)
Publisher : Universitas Sam Ratulangi

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Imbalan kerja merupakan salah satu motivasi karyawan dalam melaksanakan tugasnya. Tujuan penelitian apakah imbalan kerja pada Hotel Diantha Bitung telah sesuai dengan PSAK 24 tentang imbalan kerja. Jenis penelitian yang digunakan merupakan penelitian deskriptif kualitatif. Penerapan akuntansi imbalan jangka pendek pada Hotel Diantha Bitung telah sesuai dengan PSAK 24. Penerapan PSAK 24 telah sesuai dibuktikan dengan pengakuan gaji pokok, lembur, bonus, cuti jangka pendek sangat jelas pencatatannya. Laporan gaji dipindahkan ke laporan pengeluaran kas kemudian diakui sebagai beban. Penerapan akuntansi imbalan pasca kerja, imbalan kerja jangka panjang dan pesangon belum sesuai dengan PSAK hal ini disebakan kurangnya penghasilan Hotel Diantha Bitung menyebabkan kurang tepatnya untuk diterapkan. Pihak hotel mencoba menerapkan namun tidak maksimal. Saat ini perusahaan masih dalam proses melakukan perbaikan untuk lebih maju sehingga Hotel Diantha Bitung dapat menerapkan semua imbalan kerja.
Penerapan Akuntansi Biaya Lingkungan di Rumah Sakit Hermana Lembean Dengah, Dea Gratcia; Tirayoh, Victoria; Latjandu, Lady
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol. 8 No. 1 (2024): Jurnal LPPM Bidang EkoSosBudKum
Publisher : Universitas Sam Ratulangi

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Abstract: Environmental issues are increasingly interesting to be studied along with the development of technology and the world global economy. In the era of industrialization that emphasizes the use of technology as efficiently as possible, many companies ignore environmental aspects. For this reason, effective handling and planning related to the environment is needed. This study aims to find out how the application of environmental cost accounting in waste prevention efforts at Hermana Lembean Hospital. This research was conducted using a qualitative approach with a descriptive approach. Data analysis was conducted based on information related to environmental costs at Hermana Lembean Hospital. The data used comes from documentation or internal hospital data. The results of the study showed that Hermana Lembean Hospital had carried out good waste management which could be proven by the absence of external failure costs incurred by the hospital. With regard to the application of environmental cost accounting, the hospital has not implemented reporting specifically related to environmental cost accounting. This is evidenced by the absence of specific reports related to environmental costs. Keywords: Environmental Accounting, Environmental Costs, Hermana Lembean Hospital
Co-Authors Christoffel Mintardjo, Christoffel Dengah, Dea Gratcia Harijanto Sabijono Hendrik Manossoh, Hendrik Inggriani Elim jacobus, maria christin Karaseran, Grefis Langi, Louis Crisitofel Tirayoh, Victoria Toduho, Dion M. Victorina Z. Tirayoh