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Journal : EKONOMIKA45

Analisis Komparatif Pengungkapan Sustainability Report Pada Perusahaan Sektor Kecantikan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2022 Erinda Salma Imani; Dewa Ayu Chittanirmala Mahadharma; Awalita Ariyani Sujarno; Maria Yovita R Pandin
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i2.2564

Abstract

The purpose of this study is to provide empirical evidence on the disclosure of sustainability reports of beauty companies listed on the Indonesia Stock Exchange in 2022. Companies should not only think about profit, but also have social and environmental responsibilities. Sustainability Report is increasingly becoming a trend and a necessity for progressive companies to inform their stakeholders about their economic, social, and environmental performance. This study examines PT Mustika Ratu, PT Akasha Wira International, and PT Kino Indonesia, and the variable used is the level of compliance with sustainability reports. The annual reports of the companies, taken directly from the websites of the companies that are the object of the study, are the secondary data sources used in this study. The author uses the GRI index as an indicator in the implementation of sustainability reports and uses content analysis and comparative methods as analytical tools. The results showed that the three companies fall into a good category in the implementation of sustainability reports in 2022. PT Mustika Ratu, PT Akasha Wira International, and PT Kino Indonesia still have insufficient disclosure of specific economic, environmental, and social topics, mostly partially applied and limited disclosure.
Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah pada Usaha Umkm Bubur Bayi Nice Awalita Ariyani Sujarno; Maria Yovita R Pandin
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i2.2619

Abstract

The background to this research is that there is a problematic situation in recording financial reports, because the system for recording financial reports in MSMEs has not recorded financial reports based on Financial Accounting Standards (SAK). The financial condition of micro, small and medium enterprises in this research needs to be analyzed in order to find out how far the financial condition has developed. The aim of this research is to find out how the finances of Nice Baby Porridge UMKM are recorded, how accounting is recorded based on accounting principles and how to apply financial reports based on SAK EMKM. The method in this research is data collection in compiling this research including observation. interviews and documentation The results of this research are that the Nice Baby Porridge UMKM has not implemented financial reports in accordance with SAK EMKM due to limited knowledge.
Co-Authors Adinda Nibros Zahira Fasya Ahmad Arif Ahmad Fauzan Aditama Ajeng Rossantika Sari Alhabsyi, Amru Alif Fa’is Nurfadila Allesia Putri Wijaya Sutikno Amiartuti Kusmaningtyas Anandio Triartomo Anas Ramdani Putra Kurnaedi Argaleka Ayu Candraningsih Ari Setyo Wati Arswarani Leonica Awalita Ariyani Sujarno Ayu Dwi Jayanti Beata Sakristi Sarni Daariin Dewi Nabiilah Deby Shintawulan Fransiska Delila Pandora Harlacxienty Dewa Ayu Chittanirmala Mahadharma Dewa Wahyu Ananta Dita Fitriani Djuma’iyah Dyah Putri Agustin Erinda Salma Imani Esti Sumirat Fabiola Latifah Basjah Feby Galih Saputra Felix Chandra Pranoto Fitri Dwi Anggraini Fitri Sulistiyana Gita Lidyawati Safitri Grabiella Afe Glorya Gusti Meinar Girda Ariani Hanif Dwi Hastungkara Hazzar Al Oktha Rahmatika Hwihanus Imeltiana Imeltiana Indhira Ridho Abdhilla Indri Widya Wulandari Jelita Prakasita Handi Dhaneswara Kurnia Illa Allodya Dinara Luthfi Tri Hardina Mahendra Wisnu W Maria Dinda Ayu Rosari Luruk Seran Mayrilin Kayla Dedyanti Meilita Rizkynanda Mohammad Fajar Saputra Naafika Rachma Rozani Nabila Febriyana Nabilah Febriyanti Nanda Lutfiah Cahya May Salva Nanda Pinandita Novia Oktaviani Febrilia Novita Rahmawati Nur Faiza Nur Imroatus Sholikah Octavia Dwi Sagita Sari Pramita Studiviany Soemadijo Primardiningtyas, Filzah Putri Nadiya Puspitasari Raga Herma Pranata Refi Tri Anika Rio Anggara Putra Roy Hanafi Sabrina Nova Ashara Salsabila Aprilia samsul arifin Sandari, Tries Ellia Siti Ambar Mukti Puji Lestari Siti Lailatus Saidah Siti Maisyaroh Slamet Riyadi Suhendro Sosro JK Sunia Apriyono Syahrani Syahrani Thesalonika Djumaifin Titus Gustiagung Grace Widya Arta Veren Putri Shamaya Vivi Armadhani Vunky Syahrial Widya Novita Sari Widyatna, Ariyanta Dany