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All Journal Buletin Ilmiah Nagari Membangun Golden Ratio of Auditing Research
Arsalan, Syakieb
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EDUKASI KONSEP AKUNTANSI HIJAU UNTUK USAHA BERKELANJUTAN DENGAN PEMANFAATAN LIMBAH DI DESA MEKAR MANIK KECAMATAN CIMENYAN KABUPATEN BANDUNG Barus, Irene Sukma Lestari; Apriwandi, Apriwandi; Christine, Debbie; Arsalan, Syakieb; Wulandari, Kartika
BULETIN ILMIAH NAGARI MEMBANGUN Vol. 7 No. 3 (2024)
Publisher : LPPM (Institute for Research and Community Services) Universitas Andalas Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/bina.v7i3.621

Abstract

This study aims to introduce and analyze the application of green accounting principles in sustainable business practices, particularly through the utilization of organic waste as a strategy to support environmental sustainability and economic development. Employing a qualitative descriptive approach, the study involved Focus Group Discussions (FGDs) and in-depth interviews with small business owners in Mekarmanik Village, Bandung, alongside field observations to gain insights into the benefits of green accounting. Findings indicate that implementing green accounting not only enhances operational efficiency through improved waste management and resource savings but also generates new economic opportunities by converting waste into value-added products, such as organic fertilizers and alternative raw materials. This approach strengthens the competitive edge and capacity of small businesses to grow sustainably while preserving environmental balance. Furthermore, the program has successfully raised awareness among small businesses about waste processing, leading to the creation of economically valuable products, improved agricultural productivity, and enhanced public health and well-being, in alignment with the Sustainable Development Goals (SDGs). Additionally, business owners recognized that this initiative supports government efforts in poverty alleviation, hunger reduction, and the production of natural, healthy products. Recommendations from this study include ongoing monitoring by community engagement teams to ensure consistency in waste recycling practices, provision of land for waste management for businesses demonstrating success in waste processing, expansion of the program to sectors beyond agriculture, and encouragement for local governments to activate Women Farmers’ Groups (KWT) as centers for enterprise development and organic waste processing.
The Effect of Good Corporate Governance Structure, Company Size, and Profitability on Audit Delay in Manufacturing Companies: Empirical Study from the F&B Sub-Sector on IDX Parawangsa, Ai Hopipah; Arsalan, Syakieb
Golden Ratio of Auditing Research Vol. 6 No. 2 (2026): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i2.1995

Abstract

This study employs a descriptive, quantitative approach, drawing on secondary data from audited financial statements and annual reports. The research sample was selected using a purposive sampling method, comprising 37 companies and 111 observations. GCG structure was measured using the independent board of commissioners, audit committee, and institutional ownership; company size was measured using the natural logarithm of total assets; and profitability was measured using Return on Assets (ROA). Audit delay was measured as the number of days between the end of the fiscal year and the date of the independent auditor's report. The results indicate that the GCG structure had no significant effect on audit delay. Company size had a positive effect on audit delay, while profitability had a negative and significant effect. These findings indicate that company characteristics, particularly size and profitability, play a greater role in determining audit timeliness than GCG structure. This study is expected to provide practical implications for management and auditors in improving the efficiency and timeliness of audit completion.
Co-Authors Apriwandi . Barus, Irene Sukma Lestari Christine, Debbie Kartika Wulandari Parawangsa, Ai Hopipah