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All Journal Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Owner : Riset dan Jurnal Akuntansi JCA (Jurnal Cendekia Akuntansi) Jurnal Kendali Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi
Dewi Wungkus Antasari
Universitas Islam Kadiri
Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Environmental Science Social Sciences Other

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IMPLEMENTASI GREEN ECONOMY TERHADAP PEMBANGUNAN BERKELANJUTAN DI KOTA KEDIRI Dewi Wungkus Antasari
Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Vol 5, No 2 (2019)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (141.765 KB) | DOI: 10.35906/jep01.v5i2.402

Abstract

ABSTRAK Peningkatan jumlah pabrik di Kediri berbanding lurus dengan peningkatan volume limbahnya. Sampah kini telah menjadi masalah lingkungan utama yang akan memicu masalah lingkungan lainnya. Masalah lingkungan terjadi karena sampah yang berlebihan dan dapat menyebabkan banyak polusi lingkungan dan kesehatan bagi masyarakat. Hal ini dapat menyebabkan hambatan untuk melaksanakan kegiatan ekonomi dan kegiatan lainnya. Dalam jangka panjang, pembangunan berkelanjutan di Kota Kediri tidak dapat dicapai karena hambatan lingkungan tersebut. Tujuan penelitian ini adalah untuk menjelaskan konsep baru untuk mengorganisir sampah dengan baik melalui program 3R (reduse, reuse, dan recycle) sebagai penerapan konsep ekonomi hijau untuk mewujudkan pembangunan yang berkelanjutan di Kota Kediri. Penelitian ini menggunakan metode kualitatif dengan pendekatan fenomenologi dan studi kasus. Hasil penelitian ini direkomendasikan kepada orang-orang Kediri, pemerintah, dan juga kepada penulis.Kata Kunci: Ekonomi Hijau, Pembangunan Berkelanjutan, 3R. ABSTRACTThe increase in the number of factories in Kediri is directly proportional to the rise in the volume of waste. Garbage has now become a major environmental problem that will trigger other ecological issues. Environmental problems occur because of excessive trash and can cause a lot of environmental pollution and health to the community. These issues can create obstacles to carry out economic activities and other activities. In the long run, sustainable development in the City of Kediri cannot be achieved because of these environmental obstacles. The purpose of this research is to explain the new concept to organize waste accurately through the 3R program (reduce, reuse, and recycle) as the application of the idea of the green economy to realize sustainable development in the City of Kediri. This research uses a qualitative method with a phenomenological approach and case studies. The results of this study are recommended to the people of Kediri, the government, and also to the authors.Keywords: Green Economy, Sustainable Development, 3R.
PENGARUH PENGUNGKAPAN AKUNTANSI MANAJEMEN LINGKUNGAN, BIAYA LINGKUNGAN, DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN SELAMA MASA PANDEMI Silfadan Lafina Jaya Okta; Imarotus Suaidah; Dewi Wungkus Antasari
JCA (Jurnal Cendekia Akuntansi) Vol 3 No 2 (2022): Desember
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v3i2.3189

Abstract

The purpose of this research is to find the influence of environmental management accounting disclosure, environmental cost, and environmental performance on firm value in the era of the COVID-19 pandemic. The population of this research is the manufacture companies on Indonesia Stock Exchange during the pandemic. Furthermore, this research is limited by using data from the pandemic from year 2020 to 2021. The used indicator to measure the firm value is Tobin’s ratio and the environmental performance indicator is using PROPER rating. The method used to analyze the influence of independent variable on the dependent variable in this research is multiple linear regression analysis and tested using the software SPSS 26.0, the result of the research show that the environmental management accounting disclosure and the environmental performance has significant and positive influence in the amount of 0,597. Furthermore, based on the simultaneous testing result, it is found that environmental management accounting disclosure, environmental cost, and environmental performance simultaneously influence the firm value by as big as 48,7%. Through this research, it is expected for companies, stakeholders, and the government to prioritize more and consider more about the environment for human survival. Keywords: Environmental Management Accounting Disclosure, Environmental Cost, Environmental Performance, Firm Value
Analisis Penerapan Akuntansi Pertanggungjawaban Pusat Laba Guna Menilai Kinerja Keuangan Pada KUD Tani Wilis Sendang Annisatul Asna; Khasanah Sahara; Dewi Wungkus Antasari
Jurnal Kendali Akuntansi Vol. 1 No. 3 (2023): Juli : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i3.498

Abstract

The application of responsibility accounting has a very important role, with the aim of evaluating work results and generating feedback so that future cooperative operations can be better. Accountability accounting can help assess financial performance so that the proper use and use of financial resources can be identified. With performance appraisal it can be known the condition of the cooperative in evaluating the results of activities so that it can be used to measure success in KUD Tani Wilis. This study aims to determine the application of profit center responsibility accounting in assessing financial performance. In this study the data used are primary data in the form of an overview, vision and mission, as well as cooperative organizational structure, and secondary data in the form of profit center accountability reports. Sources of data collection in the form of interviews and documentation with quantitative descriptive analysis techniques. The results of this study indicate that the application of responsibility accounting in KUD Tani Wilis is inadequate because it is not fully in accordance with the requirements of responsibility accounting. The results of financial performance in terms of profit center based on the analysis of Gross Profit Margin, Operating Profit Margin, and Net Profit Margin show unfavorable financial performance results. Cooperatives need to implement responsibility accounting in accordance with responsibility accounting requirements by separating controllable and uncontrollable costs, as well as providing account codes for these accounts in the accountability report so that it makes it easier for cooperative managers to control costs and see who is responsible if irregularities occur. Cooperatives must also pay more attention to the increase in cost of goods sold, and minimize production costs and operational costs as well as optimize sales/revenues and evaluate business costs or operational costs, so as to increase profits. By evaluating business costs or operational costs carried out by cooperatives in an effort to increase efficiency where economic resources can be used effectively so that costs are not wasted so that the profits obtained are more optimal and can improve the financial performance of cooperatives.
Pengaruh Attitude, Subjective Norm Dan Perceived Behavioral Control Terhadap Minat UMKM Dalam Penyusunan Laporan Keuangan Srikalimah Srikalimah; Rike Selviasari; Dewi Wungkus Antasari; Musabihul Qowi
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1703

Abstract

The interest of MSMEs in the preparation of financial statements has an important role in making the right decisions and increasing stakeholder confidence. The purpose of this study is to investigate the factors that affect the interest of MSMEs in preparing financial statements. As well as knowing the influence of attitudes, subjective norms, perceptions of behavior control both partially and simultaneously on the interest of MSMEs in the preparation of financial statements. This research method is a descriptive quantitative approach with primary data sources through the dissemination of questionnaires with a sample of 100 MSME actors. Data analysis using descriptive statistics using SPSS. The results showed that partially or simultaneously attitude, subjective norm and perceived behavioral control have a positive and significant effect on the interest of MSMEs in the preparation of financial statements in Kediri. The results of this study provide empirical evidence about the factors that can affect interest in the preparation of financial statements.
PENERAPAN METODE NET, GROSS, GROSS UP ATAS PERHITUNGAN PPH 21 DAN PENGARUHNYA TERHADAP PAJAK TERUTANG Rahayu Ningsih; Ninik Anggraini; Dewi Wungkus Antasari
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 1 No. 12 (2023): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : CV SWA Anugrah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v1i12.738

Abstract

Pajak Penghasilan pasal 21 adalah pajak yang dikenakan atas gaji, biaya operasional dan tunjangan atas pekerjaan dengan subjek orang pribadi. BUM Desa Hapsari menggunakan metode net guna menghitung PPh 21 karyawannya. Menurut PP Nomor 23 Tahun 2018 tentang Pajak Penghasilan dari usaha yang diterima atau diperoleh wajib pajak yang memiliki peredaran bruto tertentu, wajib pajak badan maupun wajib pajak orang pribadi yang memiliki peredaran bruto tidak melebihi Rp 4.800.000.000 dalam satu tahun pajak dikenai Pajak Penghasilan final. Namun, apabila perusahaan melakukan pembukuan dapat menghitung pajak terutang dengan tarif PPh badan. BUM Desa Hapsari sudah melakukan pembukuan, maka dalam hal ini perusahaan menggunakan PPh badan untuk menentukan pajak terutang perusahaan. Hasil penelitian menunjukkan bahwa metode gross up mengakibatkan total pajak terutang paling rendah daripada metode net dan gross sebaiknya perusahaan mempertimbangkan untuk mengubah metode pemotongan PPh 21 atas karyawannya. Kata kunci: Net; Gross; Gross up; PPh pasal 21; Pajak Terutang
Co-Authors Annisatul Asna Imarotus Suaidah khasanah sahara Musabihul Qowi Ninik Anggraini Rahayu Ningsih Rike Selviasari Silfadan Lafina Jaya Okta Srikalimah, Srikalimah