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All Journal Dinamika Akuntansi Keuangan dan Perbankan SEIKO : Journal of Management & Business Jurnal Ilmiah Edunomika (JIE) Al-Kharaj: Journal of Islamic Economic and Business Management Studies and Entrepreneurship Journal (MSEJ) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences JURNAL LENTERA AKUNTANSI PUBLICA: Jurnal Pengabdian Masyarakat Jurnal Akuntansi
Jefry Gasperz
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Jurnal Akuntansi

 1 
MENGUNGKAP PENERAPAN AKUNTANSI LINGKUNGAN PADA RUMAH SAKIT UMUM DAERAH KOTA AMBON Gasperz, Jefry; Kriswantini, Dwi
Jurnal Akuntansi Vol 7 No 1 (2021): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.7.1.1-16

Abstract

This research aims to illustrate the phenomenon and facts about the application of environmental accounting conducted by the management of the District General Hospital (RSUD) of Dr M Haulussy Ambon in an effort to reduce the environmental impact caused by activities of hospital operations, as well as evaluating the suitability of environmental accounting reporting conducted by hospital management.This research is a type of qualitative study with interpretative approach. The Data obtained in this study use interviews methods, observation, and archival sources. Data analysis uses a descriptive interpretive approach with analysis strategies and stages developed by 2003) which include data reduction, understanding and testing, and interpretation.The results showed that the management of the hospital Dr M Haulussy Ambon has been carrying out environmental management activities especially the waste treatment of hospitals has done well. In connection with the evaluation of Conformity reporting environmental accounting management RSUD has not done the environmental cost classification specifically in financial reports, environmental costs (such as waste processing costs) arising in the transactions Conducted by hospital management is still recognized at the time of transaction or during cash withdrawal. The environmental cost measurement in the hospital refers to the realization of the previous year's budget and is assessed for the cost incurred. Environmental costs presented with other similar accounts as the burden of goods and services, fixed assets, expenditure on operations and capital expenditure in financial statements are the realization reports of regional budget and expenditure budgets, operational reports, and balance sheets. The hospital has not disclosed a policy specifically regarding environmental costs in the records of the financial statements and is still grouped with other operational costs.
PENGARUH RETURN ON ASSET, RETURN ON EQUITY, DAN EARNINGS PER SHARE TERHADAP HARGA SAHAM PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI 2020-2022 Borolla, Bretmy; Gasperz, Jefry; Layn, Yuyun Yuniarti
Jurnal Akuntansi Vol 9 No 1 (2023): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.9.1.41-56

Abstract

This study aims to empirically examine the return on assets, return on equity, and earnings per share of share prices of banking companieslisted in BEI 2020-2022. The method used in this study is quantitative methods. The population in this study is banking companies listed on the Indonesia Stock Exchange in the 2020-2022 period totaling 46 companies. With purposive samples, a sample of 34 companies was obtained with a total of 102 observations. The analytical tool used in this study is multiple linear regression analysis. The results of this study show that Return On Assets (ROA) has a significant positive effect on stock prices. Return On Equity (ROE) has a significant positive effect on stock prices. And Earnings Per Share (EPS) has a significant positive effect on stock prices
Co-Authors Alfrin Ernest M. Usmany Altje Delaya Tamole Basuki, Ferry H. Borolla, Bretmy CHRISTINA SOSOSUTIKSNO Dominique Tibalia, Marsya Ester Dwi Hariyanty Dwi Haryanti Dwitantri, Adysti Ferry H. Basuki Fitria Fitria Franco B. Limba Gabriella Shofiach Parinussa Harahap, Irga Anugrah Safira Hardion Klief Solisa Hasan, Meilia Hehanusa, Salomi Jacomina Hehanussa, Salomi Jacomina Jabida Latuamury Kathleen Asyera Risakotta Kevin Hermanto Tupamahu Kriswantini, Dwi Latuamury, Jabida Lekatompessy, Olive Lidia Limba, Franco Benony M. Rifkhi Fauzan S Pranatalindo Simanjuntak Retanubun, Andre Pratama Revy Wilhelmina Silooy Sapulette, Shella Gilby Shella Gilby Sapulette Silooy, Revy Wilhemina Tiara Dwi Cahyani Yunus Tibalia, Marsya Ester Dominique Trisye M. Kilay Usmany, Paul Vesly T Tuwaidan Yuyun Yuniarti Layn Zalni