Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Monex: Journal of Accounting Research JOURNAL OF APPLIED ACCOUNTING AND TAXATION EKO-REGIONAL JURNAL PENGEMBANGAN EKONOMI WILAYAH
Ihda Arifin Faiz
Universitas Gadjah Mada
Economics, Econometrics & Finance

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
PENERAPAN AKUNTANSI LINGKUNGAN PADA BADAN USAHA MILIK DESA UNTUK MEWUJUDKAN GREEN ACCOUNTING (STUDI KASUS PADA BADAN USAHA MILIK DESA “X”) Rizky Wulandari; Dina Natasari; Ihda Arifin Faiz
Monex: Journal of Accounting Research Vol 8, No 1 (2019)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v8i1.1093

Abstract

Abstract Village Owned Enterprises (BUMDes) is one of the village entities which foundation aims to improve village welfare through the optimization of village resources. BUMDes in its operations is expected to show social responsibility to the community. One of the social responsibilities is to apply environmental accounting. Environmental accounting means that accounting as a source of management's responsibility information to stakeholders which also provide information about the impact of business processes entity to the surrounding environment. Information on the environmental impacts disclosed in the financial statements which are referred to as Green Accounting. This research aims to analyze the application of environmental accounting on BUMDes "X" in relation to the realization of Green Accounting. Analysis of the application of environmental accounting to benchmark whether the Green Accounting entity is realized or not.This research is a qualitative descriptive study. The analysis was conducted by conducting in-depth interviews with the relevant parties as well as observing the environmental accounting, analyzing the BUMDes financial statements, and documenting the results. Data obtained through interviews, observation, and documentation. The data that has been obtained is then documented and drawn conclusions. The results showed that in accordance with PSAK 1 concerning the presentation of financial reporting, BUMDes "X" has compiled reports relating to environmental impacts. Although the report is still simple, the separate presentation of this environmental accounting report has shown concern for BUMDes "X" in providing information related to environmental accounting. Optimization of the application of environmental accounting ultimately depends on the policy, human resources, and infrastructure readiness of the implementing entity. . Keywords: environmental accounting, green accounting, environmental costs, financial statement, social responsibility
Dampak Inflasi terhadap Informasi Laba pada Green Investment Ihda Arifin Faiz; Herman Legowo
Journal of Applied Accounting and Taxation Vol 4 No 1 (2019): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (207.811 KB) | DOI: 10.30871/jaat.v4i1.1200

Abstract

This study aims to examine the impact of inflation on return attribute as a measure of future uncertainty of company in considering the market response. Inflation has significant contribution in macro-economic level and long-term period for micro-level condition of company. Therefore, investor should consider inflation in avoid bias calculation of investment return, especially green corporation where intense for long-term orientation. The research uses secondary data from MSCI global Islamic indices for portfolio of Islamic corporation as green corporate determination. Simple regression was used for data analysis purposes in research methodology. The results of the study show that inflation has no effect on the importance of profit information in green investment companies. This means that market participants still rely on nominal earnings and managerial performance than long-term purchasing power and future cash flows.
The Influence of Economic Development on the Wetland Conversion in Java-Bali Wahyu Hidayati; Ihda Arifin Faiz
EKO-REGIONAL Vol 16, No 1 (2021)
Publisher : Jurusan Ilmu Ekonomi dan Studi Pembangunan Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.erjpe.2021.16.1.1608

Abstract

While there have been evidences of successful economic development, certain Agriculture Industry show declining contributions to economy over recent years. There is a need for control of and policy on conversion of land status from agriculture to non-agriculture as a result of expanding economy. This research aims to analyse: (1) the impact of real GRDP, the number of households, the number of non-classified hotels and other types of accommodation businesses, and farmers’ terms of trade (FToT) on wetland conversion; (2) annual rate of wetland conversion; and (3) sustainability of food security after implementation of wetland conversion control. The data being analysed is pooled-data series 2014-2018 and cross sectional which is taken (provinces in Java-Bali). The result shows that the factors influencing wetland conversion negatively and significantly is real GRDP,  the number of households and the number of non-classified hotels and other types of accommodation businesses are positively and significantly, whilst those affecting insignificantly is FToT. There is an upwards trend in wetland expansion, which indicates that agricultural land–instead of shrinking in area–is expanding at the rate of 40,574 hectares/year. It’s estimated that there will be 3,712,382 hectares of wetland by 2025. The tendency is followed by the growing number of rice surplus that reaches 909,922 tons/year. It’s projected that surplus in rice production by 2025 will be 17,404,632 tons. Consequently, management of renewable resources, prevention of wetland conversion, and prudent decision in rice import are as important as economic development. Keywords: wetland conversion, economic development, pooled-data 
Co-Authors Dina Natasari Herman Legowo Rizky Wulandari Wahyu Hidayati