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All Journal Journal of Economics, Business, & Accountancy Ventura Journal of International Conference Proceedings
Kusharyanti Kusharyanti
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media

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Implementation of Circular Economy in Regional Public Service Agencies in Waste Management as a Waste Reduction Strategy in Indonesia Putri Nurmalasari; Januar Eko Prasetio; Kusharyanti Kusharyanti
Journal of International Conference Proceedings Vol 7, No 4 (2024): 2024 Wimaya Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v7i4.3556

Abstract

This study explores the implementation of the circular economy in waste management at UPTD Pelayanan Persampahan Kota Cimahi, which operates as a Regional Public Service Agency (BLUD) and functions as a quasi-public entity. As a BLUD, UPTD has the flexibility to manage waste processes independently and efficiently, converting waste into Refuse Derived Fuel (RDF), which is then sold to PT Indocement as an alternative fuel in cement production. The research uses a qualitative case study approach, gathering data through in-depth interviews, observations, and documentation to examine the systematic stages of waste processing. Waste collected from various sources, such as offices, hospitals, markets, and residential areas, is processed into RDF. This circular economy cycle enables the cement produced with RDF to be reused by the community, including the original waste-generating consumers. Findings reveal that this model not only reduces environmental impact by diverting waste from landfills but also generates economic value, highlighting the potential for sustainable partnerships between public waste management and private industry. The study suggests that optimizing BLUD’s quasi-public entity status and applying a circular economy model could enhance the effectiveness of responsible, sustainable waste management practices.
Fraudulent financial reporting in public companies in Indonesia: An analysis of fraud triangle and responsibilities of auditors Sri Astuti; Zuhrohtun Zuhrohtun; Kusharyanti Kusharyanti
Journal of Economics, Business, and Accountancy Ventura Vol. 18 No. 2 (2015): August - November 2015
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i2.454

Abstract

This study investigates the determinants of fraudulent financial reporting in Indonesia and the responsibility of auditor for fraudulent financial reporting. This study posits that fraud triangle affects the fraudulent financial reporting, and auditors do not give unqualified opinion for fraud firms. The sample consists of 380 firms listed on Indonesia Stock Exchange. The 39 of 380 firms have received punishment from BAPEPAM during 2007-2010 periods. This study uses logistic regression to test the first hypothesis and correlation to test the second hypothesis. The finding suggests that: 1) fraud triangle (opportunity, pressure, and rationalization) does not affect the fraudulent financial reporting; 2) auditor opinion has a positive correlation towards fraudulent financial reporting.
Co-Authors Januar Eko Prasetio Putri Nurmalasari Sri Astuti Sri Astuti Sri Astuti Zuhrohtun Zuhrohtun