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All Journal Jurnal Sains dan Seni ITS SEIKO : Journal of Management & Business Jurnal Ilmiah Edunomika (JIE)
Wahyu Setyawan
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Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Ekoturisme: Arsitektur Dalam Konservasi Satwa Naufal Aditya; Wahyu Setyawan
Jurnal Sains dan Seni ITS Vol 7, No 2 (2018)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), ITS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (633.49 KB) | DOI: 10.12962/j23373520.v7i2.33007

Abstract

Indonesia adalah wilayah dengan keanekaragaman hayati yang tinggi. Salah satunya adalah faunanya. Terdapat 300 jenis satwa liar dan berbagai satwa endemik yang hanya ada di Indonesia. Namun Indonesia juga menjadi negara dengan daftar satwa yang terancam punah. Terdapat 184 jenis mamalia, 119 jenis burung, 32 jenis reptil, 140 jenis ampibi yang terancam punah di Indonesia. Jika dibiarkan maka bukan tidak mungkin satwa satwa ini manjadi benar benar punah. Untuk menyelamatkan satwa liar salah satunya adalah dengan menyelamatkan tempat tempat liar. Ini sering disebut dengan pelestarian In – Situ. Pelestarian ini ditekankan agar suatu jenis satwa di habitat aslinya tetap terjaga dan terpelihara. Bentuk dari pelestarian ini dapat berupa hutan lindung, taman nasional, dan suaka margasatwa atau yang dapat disebut pusat penangkaran satwa. Pusat Penangkaran yang baik dapat membuat kita jatuh cinta pada satwa dan habitatnya. Mereka menghibur, mendidik, menginspirasi dan bisa menimbulkan percikan konservasi. Mereka membawa kita ke dalam dunia satwa dan habitatnya. Laporan ini menganalisis apa peran dari Arsitektur agar dapat mendorong percikan konservasi ini pada manusia agar dapat menjaga keanekaragaman hayati satwa. Pada makalah kali ini studi kasus yang diambil adalah fasilitas penangkaran Sumatran Rhino Sanctuary yang terdapat di Sumatera fasilitas ini merupakan pusat perkembangbiakan untuk spesies Badak Sumatera.
Management Accounting Information System Design For Financial Reporting Wahyu Setyawan; Surya Prasetya Trihatmaja; Reza Juang Riansyah
SEIKO : Journal of Management & Business Vol 6, No 1 (2023): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i1.4594

Abstract

By developing an Accounting Information System for Financial Reporting in accordance with the Standards Accountancy Finance BUMDes, this study seeks to understand how a BUMDes generates financial reports and to address issues that arise when carrying out reporting finances in BUMDes Forward Sentosa Village central Lampung. Study In this qualitative descriptive study, information was gathered through interviews, observations, document reviews, and literature reviews. Data gathered from observation and interview processes is then further processed, analysed, and reported on to create systems for accounting, analysing human resources, developing computerised systems, and terminating withdrawal conclusions. Additionally, waterfalls are used in the SDLC approach of system information, accounting, reporting, and finance design. Keywords: BUMDes; Report Finance; Design; Information Systems Accountancy; SAK Entity private
VAIC Method and Islamic Social Reporting: Tools for Measuring Firm Value Wahyu Setyawan
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 2 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.17483

Abstract

This study examines the influence of Value added intellectual coefficient (VAIC) and Islamic Social Reporting (ISR) on firm value within Islamic contexts, employing a quantitative approach with data from 40 companies listed on the Indonesian stock exchange from 2019 to 2022. The results reveal a significant positive relationship between VAIC and firm value, indicating that efficient management of intellectual capital enhances market valuation. Conversely, ISR demonstrates a significant negative impact on firm value, suggesting that the costs associated with ethical and social compliance may outweigh short-term financial benefits. The study contributes to the literature by integrating VAIC and ISR into a dual performance measurement framework, offering insights for businesses seeking to balance financial and ethical objectives. However, the research has limitations, including a narrow sample limited to Indonesian companies and a short observation period, which may affect the generalizability of the findings. Future studies could expand the geographical scope and incorporate longitudinal data to validate these results across diverse Islamic business environments.
Co-Authors Naufal Aditya Reza Juang Riansyah Surya Prasetya Trihatmaja