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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) JURNAL FISIKA Jurnal Penelitian Pascapanen Pertanian JURNAL AKUNTANSI DAN KEUANGAN JIAI (Jurnal Ilmiah Akuntansi Indonesia) VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) International Journal of Engagement and Empowerment (IJE2) Journal of Artificial Intelligence and Digital Business Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Eduvest - Journal of Universal Studies Jurnal Pendidikan Vokasi dan Seni (JPVS) Media Akuntansi Perpajakan BAKIRA: Jurnal Pengabdian Kepada Masyarakat JURNAL ILMIAH PENELITIAN MAHASISWA Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Abdimas
Nur Asni
Unknown Affiliation
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Languange, Linguistic, Communication & Media Library & Information Science Medicine & Pharmacology Neuroscience Physics Social Sciences Other

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Unveiling Intrinsic Value in Biodiversity Accounting: A Challenge for Accountants in Indonesia Asni, Nur; Sawarjuwono, Tjiptohadi
Jurnal Dinamika Akuntansi dan Bisnis Vol 7, No 1 (2020): March 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v7i1.15132

Abstract

This study aims to develop a conceptual framework of biodiversity accounting within the frame of intrinsic value using a deep ecological concept approach. This approach views biodiversity has inherent value as an object in the environment. Despite the difficulty to measure the intrinsic value of biodiversity, several studies have developed and used different methods for assessing and unveiling biodiversity in the entitys reports. It has been a challenge for accounting science and the accounting profession in Indonesia to develop biodiversity accounting which can be incorporated into the entity's financial statements. Therefore a conceptual framework is needed to integrate the intrinsic value. The proposed conceptual framework is developed from the first level, which is the policy or regulation as the basis for planning ecological activities. It is followed by the second level, i.e. the implementation process in the form of specific projects. Finally, the third level is the evaluation of the performance of the entity's ecological activities (P3FEA).
Dairy Cattle Maintenance Management in Raraa Village, East Kolaka Regency Asminaya, Nur Santy; Bain, Ali; Saili, Takdir; Agustina, Dian; Aka, Rahim; Pratiwi, Arby’in; Afyudi, Bobby; Asni, Nur; Putra, Agus Kurniawan
Jurnal Abdimas Vol. 28 No. 2 (2024): December 2024
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/9tqxkh76

Abstract

Dairy cattle are ruminant livestock that produce milk whose productivity is very dependent on maintenance management. This community service activity aims to increase the knowledge and skills of dairy farmers in Raraa Village, East Kolaka Regency. This activity was carried out in several stages, including: 1) Socialization of dairy cattle development; 2. Demonstration on the maintenance and feeding of dairy cows; 3. Monitoring and Evaluation. During the socialization activities, the breeders were very enthusiastic in listening and active in the discussion because the breeders in Raraa Village were just getting to know and starting to raise dairy cows. Farmers are also very focused on paying attention to explanations and technical guidance on the maintenance, management and feeding of dairy cows during direct visits to the breeder's pen. At the end of the activity, an evaluation was carried out to determine the level of understanding of dairy farmers. Monitoring and assistance to farmers is also carried out to help farmers who experience difficulties in the process of caring for and feeding dairy cows. This activity can increase the knowledge and skills of dairy farmers so that farmers can maintain and develop dairy cattle in accordance with the government's goal of distributing dairy cattle seeds in the Southeast Sulawesi region
PENYULUHAN PENGEMBANGAN PELAPORAN BUMDES UNTUK MENDUKUNG PENGAMBILAN KEPUTUSAN BERKELANJUTAN PADA KELOMPOK BUMDES YANG TERGABUNG DALAM ASOSIASI PEMERINTAH DESA SELURUH INDONESIA (APDESI) DI KECAMATAN WOLASI SULAWESI TENGGARA Asni, Nur; Wawo, Andi Basru; Husin, Husin; Akib, Mulyati; Darmawati, Tuti; Nurdin, Emillia; Mirosea, Nitri; Lestari, Kurnia Cahya; Andini, Sarah; Aksa, Putriana
Indonesian Journal of Engagement, Community Services, Empowerment and Development Vol. 5 No. 3 (2025): Indonesian Journal of Engagement, Community Services, Empowerment and Developme
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijecsed.v5i3.230

Abstract

Sustainable village development (village SDGs) is a form of implementation and contribution of villages in achieving national SDGs. BUMDes, as a business entity in the village area, has a significant role in village SDGs. Community Service (PKM) activities focus on literacy in managing sustainable BUMDes businesses by orienting themselves towards profit aspects and considering the village's social and environmental aspects. Therefore, PKM aims to increase knowledge of sustainability reports as a source of information in BUMDes' strategic decision-making. Participants in this PKM activity involved village heads and BUMDes administrators in 6 (six) villages that are members of the Association of Indonesian Village Governments (APDESI) in Wolasi District, Southeast Sulawesi Province. Six villages were implemented, focusing on Wolasi District, South Konawe Regency, involving 20 BUMDes administrators. The PKM implementation method uses three approaches, namely active presentations, discussions, and exercises. The results of the PKM activity showed the participants' enthusiasm for actively participating in each activity session. The evaluation results also demonstrated increased participants' understanding of aspects of village sustainability in general and Village-Owned Enterprises (BUMDes) in particular, as well as the role of sustainability reports as a critical source of information in supporting sustainable decision-making. The results of the PKM activities are expected to serve as a reference for the sustainable development of BUMDes managers who are members of APDESI in Wolasi District.
Analisis Penerapan Biaya Lingkungan Dalam Kaitan Pelaporan Akuntansi Pada PLTMG 30 MW Baubau Wahyuni, Diny; Abdullah, Muntu; Asni, Nur
Media Akuntansi Perpajakan Vol 10, No 2 (2025): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v10i2.8864

Abstract

This study aims to analyze the implementation of environmental cost accounting at the 30 MW Baubau Gas Engine Power Plant (PLTMG) through an assessment of five main stages: identification, recognition, measurement, presentation, and disclosure of environmental costs. This study employs a descriptive qualitative approach, encompassing primary and secondary data obtained through interviews, observations, and documentation. The results indicate that the implementation of environmental cost accounting at the 30 MW Baubau PLTMG reflects the company's commitment to sustainable environmental management. Environmental costs have been identified through a dedicated account named "Environmental and Occupational Health and Safety Costs." Although the recognition, measurement, and presentation stages have been conducted in accordance with PSAK Number 201 of 2024, disclosure in the Notes to Financial Statements remains limited and does not yet provide detailed information regarding environmental costs.
Pengaruh Corporate Governance dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan Sub Sektor Perbankan Yang Terdaftar Di BEI Lisna, Lisna; Hasbuddin, Hasbuddin; Asni, Nur
Media Akuntansi Perpajakan Vol 10, No 2 (2025): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v10i2.8839

Abstract

This study intends to empirically analyze the influence of corporate governance and firm size on financial performance. T This study utilizes quantitative data obtained from annual reports and financial statements of banking companies. The population includes all banking sub-sector firms listed on the Indonesia Stock Exchange during 2019–2023. Samples were selected through purposive sampling, so that 43 companies were selected as the research objects. Data analysis was performed using panel data regression with EViews 12 software. The findings indicate that corporate governance, measured by the presence of independent commissioners, significantly affects financial performance, while the board of directors and audit committee show no significant effect. Furthermore, firm size is proven to have a significant impact on financial performance. Simultaneously, corporate governance and firm size also influence financial outcomes. Therefore, companies are advised to strengthen the implementation of good corporate governance principles and enhance assets to improve financial performance.
Co-Authors Afyudi, Bobby Aksa, Putriana Andi Murlina Tasse Andini, Sarah Andriani, Opi Angga, La Anto, La Ode Arba Suaib, Dwi Febrian Arifuddin Arifuddin Awal, Taufan Sufatriansa Balaka, Muh. Yani Chulhair, Mifta Dalli, Nasrullah Darmawati, Tuti Desy Nofriati Dian Agustina Farida Nuraeni Fitrinaingsih, Fitrinaingsih Freddy Haryanto Fuji Astuty Auza Hadisantoso, Erwin Hasbuddin, Hasbuddin Husin Husin, Husin Ice, Ice Ika Mardiana Salam Isalman, Isalman Ishak Awaluddin Joni Iskandar Kalsum, Auliah Lestari, Kurnia Cahya Lestari, Whidy Bintang Lisna Lisna, Lisna Lulu Afrida Mas'ud, Arifuddin Moh. Shofi Nur Utami, Moh. Shofi Nur Muh. Ilyas Muharam Budi Laksono, Muharam Budi Mulyati Akib, Mulyati Muntu Abdullah, Muntu Musram Abadi Nagu, Nadhirah Nawy, Eliza Agustriani Nermina, Nermina Nitri Mirosea Nur Santy Asminaya Nurdin, Emillia Nurul Miranda Ansar Nurwijayanti Pratiwi, Arby’in Purnaman, Si Made Ngurah Putera, Asrip Puteri, Ni Made Aditya Ariani Putra, Agus Kurniawan Putri Rahmadani Putry, St. Syadiah Rahmiana, Fitra Ramani, Ramani Rostin Rostin, Rostin Sarita, Kiki Fatimah Sinarwaty Sunarjo Sri Widowati TAKDIR SAILI Tjiptohadi Sawarjuwono Wahyuni, Delia Wahyuni, Diny Wawo, Andi Basru Yaddi, Yafsin Yusifa, Anggun