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All Journal Journal of Islamic Accounting and Finance Research Jurnal E-Bis: Ekonomi Bisnis
Henri Prasetyo
Politeknik Negeri Pontianak
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Comparative study on the application of green accounting based on university social responsibility at Universities in Pontianak Henri Prasetyo; Ika Kurnia Indriani; Agus Widodo
Journal of Islamic Accounting and Finance Research Vol 2, No 2 (2020)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2020.2.2.6316

Abstract

Purpose - The purpose of this research is to know the difference of university social responsibility on green accounting implementation at Tanjungpura University with other universities in Pontianak City.  Green accounting is a style of accounting that describes efforts to incorporate environmental benefits and costs into making economic decisions or business financial results.Method - The objects of this research are audit committee, internal auditors, internal supervisory units and officers, lecturers, or staff at universities in Pontianak City who know about responsibility in managing the environment. This study uses accidental sampling in Tanjungpura University, Pontianak State Polytechnic, Muhammadiyah University of Pontianak, and Panca Bhakti University. The data analysis in this study was done by using Mann Whitney U-test.  Result - The results of this study indicate that there are significant differences between the Tanjungpura University with other universities in Pontianak City on environmental involvement, environmental reporting, and environmental audit; while for environmental concern, there is no difference between the University Tanjungpura with other universities in the Pontianak City.Implication - Universities in Pontianak City are suggested to improve their performance related to the environment, especially in environmental involvement, environmental reporting, and environmental audit.Originality - This research is the first study that used four universities as the research objects.
Analysis of the implementation of Indonesia Financial Accounting Standards number 109 at the National Management Agency of West Kalimantan Province Baidhillah Riyadhi; Henri Prasetyo; Fiorintari Fiorintari
Journal of Islamic Accounting and Finance Research Vol 3, No 1 (2021)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2021.3.1.7422

Abstract

Purpose - This research aims to determine the implementation of Indonesia Financial Accounting Standards (PSAK) 109 at the National Zakat Management Agency (Baznas) of West Kalimantan Province.Method - The research was conducted using a qualitative descriptive research method to describe events in the research field, in the form of reports and distribution of Zakat, Infaq and Shadaqah (ZIS) in 2017 and 2018, then compared with PSAK 109.   Result - The results showed that the implementation of PSAK 109 in the recognition and measurement section of Baznas in West Kalimantan Province can be stated in accordance with PSAK 109. Meanwhile, the implementation of PSAK 109 in the presentation, disclosure and component of financial statements in Baznas of West Kalimantan Province has not fully implemented PSAK 109 as a whole.Implication - The implication of this research is expected to help Baznas of West Kalimantan Province in implementing PSAK 109 so that public trust can increase in the management of ZIS funds.Originality - The uniqueness of this research compared to several previous researches can be seen from the object of research that was first conducted at Baznas of West Kalimantan Province and the research used the data in the last 2 years.
Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik dalam Penyusunan Laporan Keuangan (Studi Kasus di Badan Usaha Milik Desa Bintang Baru, Desa Parit Baru, Kabupaten Kubu Raya) Rizky Adithya; Wida Sari; Henri Prasetyo
Jurnal E-Bis Vol 6 No 1 (2022): Vol. 6 No 1 2022
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/e-bis.v6i1.881

Abstract

Dengan disahkannya Undang-Undang Nomor 6 Tahun 2014 tentang desa maka desa telah menjadi daerah otonom dan berhak mengelola pendapatan desanya secara mandiri. Dengan menjadi daerah otonom, maka suatu desa dapat membentuk Badan Usaha Milik Desa (BUMDes) yang didirikan dengan peraturan desa. Bintang Baru merupakan BUMDes yang berlokasi di Kabupaten Kubu Raya dengan beragam usaha yang dikelola seperti: market desa, internet desa, dan bank sampah. Tujuan dilakukannya penelitian ini yakni untuk melihat penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK-ETAP) dalam pengelolaan keuangan dan bentuk pertanggungjawaban atas pengelolaan dana penyertaan modal dari pemerintah desa. Penelitian ini menunjukkan bahwa BUMDes Bintang Baru masih belum menyusun laporan keuangannya sesuai dengan SAK-ETAP.
Co-Authors Agus Widodo Baidhillah Riyadhi Fiorintari Fiorintari Ika Kurnia Indriani Khamim Ninik Kurniasih Rizky Adithya Wida Sari Wida Sari Arindya Zulham Al Farizi