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All Journal Jurnal Akuntansi Multiparadigma JURNAL ILMU EKONOMI & SOSIAL
Nur Asni
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Halu Oleo, Kendari Sulawesi Tenggara
Economics, Econometrics & Finance

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INTRINSIC VALUE DARI PELAPORAN KEANEKARAGAMAN HAYATI Heniwati, Elok; Asni, Nur
Jurnal Akuntansi Multiparadigma Vol 10, No 2 (2019): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/jamal.2019.08.10012

Abstract

Abstrak: Intrinsic Value dari Pelaporan Keanekaragaman Hayati. Penelitian ini berusaha untuk memahami model pengungkapan informasi keanekaragaman hayati oleh industri ekstraktif dan mengevaluasi kesesuaian dengan tujuan regulasi yang mendasarinya. Analisis isi berbasis konsep deep ecology digunakan sebagai metode pada laporan berkelanjutan PT ANTAM periode 2006-2017. Hasil penelitian menunjukkan bahwa pelaporan keanekaragaman hayati dapat dievaluasi dalam kategori sasaran, implementasi, dan evaluasi di mana informasi tentang implementasi menjadi fokus pelaporan. Prinsip-prinsip deep ecology sangat relevan bagi korporasi karena memandu pemikiran dan tindakan manusia ke arah hubungan yang lebih harmonis dan konsisten dengan alam. Abstract: Intrinsic Value of Biodiversity Reporting. This study seeks to understand the biodiversity information disclosure model by the extractive industry and evaluate its compliance with the underlying regulatory objectives. Content analysis is used based on deep ecology concept used as a method in the ongoing report of PT ANTAM for the period 2006-2017. This study indicates that biodiversity reporting can be evaluated in the target, implementation, and evaluation categories where information about implementation is the focus of reporting. The principles of deep ecology are very relevant to corporations because they guide human thoughts and actions toward more harmonious and consistent relationships with nature.
PENGARUH KECERDASAN INTELEKTUAL TERHADAP KINERJA AKUNTAN PENDIDIK PADA JURUSAN AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS HALU OLEO Mulyati Akib; Nur Asni
EKONOMI & SOSIAL Vol 7 No 1 (2016): Jurnal Ilmu Ekonomi & Sosial
Publisher : Universitas Musamus,Merauke,Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35724/jies.v7i1.495

Abstract

This research aimed of presented to examine the effect of intellectual intellegence on the performance of educator accountant. Primary data in this research were obtained from the perseption off all lecturers and 76 generation students majoring 2013/2014 in Departement of Accountancy Economy faculty and Business Halu Oleo University. Preceptions in measured by responses to ques tionnaires that uses ordinal measurement with a 5 point Likert scale. The analytical tool used to test the hypotesis is simple linear regression analysis with the help software IBM Statistical Package for Social Sciencess (SPSS) Statistics Versi 22, with comparing the answers of respondents are students and lecturers.The results of this research indicate that intellectual intellegence significantly effect on the performance of educator accountant. The results of the coefficient of determination for intellectual intellegence in R2 = 0,664 dan 0,748. This number can be used to see the contribution of intellectual intellegence on the performance of educator accountant is 66,4% and 74,8%, while the remaining 33,6% and 25,2% was obtained from the contribution of other factors.
Co-Authors Elok Heniwati Mulyati Akib Tjiptohadi Sawarjuwono