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All Journal Krisna: Kumpulan Riset Akuntansi Jurnal Riset Akuntansi Warmadewa
I Gusti Ayu Intan Saputra Rini
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN PADA BADAN RUMAH SAKIT UMUM DAERAH (BRSUD) TABANAN Ni Made Indrawati; I Gusti Ayu Intan Saputra Rini
KRISNA: Kumpulan Riset Akuntansi Vol. 9 No. 2 (2018): Krisna: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (665.45 KB)

Abstract

Abstract This research entitled "Analysis of Application of Environmental Accounting at Badan Umum Umum Daerah (BRSUD) Tabanan". This study aims to determine the application of environmental accounting at the Regional General Hospital Board (BRSUD) Tabanan as an effort to reduce the environmental impact caused by hospital operational activities and to know the reporting of environmental costs in the financial statements of the hospital. This research is qualitative descriptive research. The variables used in this research are environmental activity and environmental cost treatment. The result of this research is environmental activity done by Badan Badan Umum Umum Daerah (BRSUD) Tabanan that is solid and liquid waste processing by using incinerator and WWTP. Badan General Hospital District (BRSUD) Tabanan not yet apply environmental accounting perfectly according to existing theory. The Tabanan Regional Hospital Board (BRSUD) identifies the environmental costs as direct expenditure and indirect expenditure, recognizes the environmental costs when it has benefited from it even though cash has not yet been issued, the measurement of environmental costs with rupiah monetary units referring to the realization of the previous period costs by the amount of costs incurred, presenting and disclosing the overall environmental costs in the financial statements together with similar costs such as service fees and general and administrative costs. The cost of environmental quality issued by the Regional General Hospital Board (BRSUD) Tabanan amounted to 28.21% of operational cost and budget management has reached 76.62%. Keywords: Environmental accounting, environmental activities, and environmental costs
PENGELOLAAN CORPORATE SOCIAL RESPONSIBILITY (CSR) INTERNAL BERDASARKAN PERSEPSI KARYAWAN HOTEL BINTANG LIMA DI WILAYAH KUTA: PENGELOLAAN CORPORATE SOCIAL RESPONSIBILITY (CSR) INTERNAL BERDASARKAN PERSEPSI KARYAWAN HOTEL BINTANG LIMA DI WILAYAH KUTA I Putu Agus Aryaka Darmawan; I Ketut Puja Wirya Sanjaya; I Gusti Ayu Intan Saputra Rini
Jurnal Riset Akuntansi Warmadewa Vol. 1 No. 2 (2020)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.1.2.1854.63-72

Abstract

Kesejahteraan karyawan menjadi isu dan fenomena yang menarik tentang CSR, karena pada umumnya CSR hanya dilakukan kepada pihak eksternal seperti masyarakat dan lingkungan sekitar. Penelitian mengenai pengungkapan CSR internal khususnya pada industri perhotelan masih jarang dilakukan. Penelitian ini bertujuan untuk mengetahui kegiatan CSR internal hotel bintang lima di Wilayah Kuta, menganalisis persepsi karyawan hotel tentang kegiatan CSR internal yang dilakukan oleh hotel, serta membandingkan kegiatan CSR internal dengan GRI Standards. Sampel responden dipilih dengan dengan random sampling dan metode pengumpulan data dengan kuesioner, wawancara, dan studi dokumentasi. Teknik analisis data yang digunakan adalah analisis data kualitatif deskriptif dan analisis data kualitatif deskriptif komparatif. Hasil penelitian membuktikan bahwa: 1) Kegiatan CSR internal yang telah dilakukan oleh hotel bintang lima di Wilayah Kuta secara umum meliputi pemberian tanggungan kesehatan dan ketenagakerjaan, menjenguk karyawan yang sedang sakit, memberikan sumbangan kepada karyawan yang sedang berduka cita, memberikan cuti hamil. 2) Persepsi karyawan hotel mengenai kegiatan CSR internal yang dilakukan hotel bintang lima di Wilayah Kuta secara umum setuju bahwa hotel telah melakukan kegiatan CSR internal berdasarkan indikator sosial pada GRI Standards dengan total 9 aspek. 3) Berdasarkan perbandingan antara kegiatan CSR internal dengan GRI Standards, CSR interbal yang telah dilakukan oleh hotel bintang lima di Wilayah Kuta telah sesuai dengan GRI Standards. Kata Kunci: Kegiatan CSR Internal, Persepsi Karyawan Hotel, Perbandingan Kegiatan CSR Internal dengan GRI Standards.
Pengaruh Ethical Sensitivity, Love Ofmoney, Machiavellian dan Gender Terhadap Persepsi Etis Mahasiswa Akuntansi (Studi Empiris Pada Mahasiswa Perguruan Tinggi Swasta di Denpasar) I Made Yuda Adnyana; I Gusti Ayu Intan Saputra Rini; A.A Sri Purnami
Jurnal Riset Akuntansi Warmadewa Vol. 3 No. 1 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.3.1.4711.7-11

Abstract

This research aims to recognize ethical sensitivity, love of money, machiavellian and gender to the ethical perceptions of accounting students. The population in the research was a semester VII accounting student at a Private College in Denpasar with 94 respondents as a sample. Multiple Linear Regression, Coefficient of Determination, Test t and Test F are data analysis techniques. The results of the study said that: (1) ethical sensitivity has a positive impact on the ethical perception of accounting students, where regression coefficients are obtained 0.314 and sig 0.000. (2) love of money has a negative impact where regression coefficients are obtained of - 0.266 and sig 0.021. (3) Machiavellian negatively impacts the ethical perception of accounting students, where regression coeffesiens - 0.250 and sig 0.031. (4) gender negatively impacted regression by 0.183 and sig 0.017. The advice that can be given by researchers is a Private College in Denpasar in improving the ethical perception of accounting students expected to pay attention to ethical sensitivity, love of money, machiavellian and gender.
Co-Authors A.A Sri Purnami I Kt Puja Wirya Sanjaya I Made Yuda Adnyana I Putu Agus Aryaka Darmawan Ni Made Indrawati