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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi EL-MUHASABA Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Riset Akuntansi Kontemporer DEVOSI Jurnal Manajemen dan Bisnis Basic and Applied Accounting Research Journal
Nurma Risa
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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ANALISIS SENSITIVITAS ETIS MAHASISWA UNIVERSITAS ISLAM ’45 BEKASI Nurma Risa
JRAK: Journal of Accounting Research and Computerized Accounting Vol 2 No 1 (2011): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v2i1.133

Abstract

This study purposes to examine wether there is difference of sensitivity ethic between UNISMA Bekasi students on individual factors (program, gender). The populations of this research are students in Universitas Islam ’45 Bekasi (UNISMA Bekasi) especially Economic Faculty students. The analysis of this research using independent sample t-test dan Mann whithney u-test as a confirmation. The result of hypothesis test shows there is no significantly sensitivity ethic differences between accounting student and management student. And there is also no significantly sensitivity ethic differences between male andfemale student.
CORPORATE SOCIAL RESPONSIBILITY PERUSAHAAN KEPADA MASYARAKAT STUDI KASUS PADA PT GOLD COIN SPECIALITIES Nurma Risa; Tuti Sulastri; Joko Pramono
JRAK: Journal of Accounting Research and Computerized Accounting Vol 2 No 2 (2011): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v2i2.140

Abstract

The purpose of this study is to provide a real picture of the company's image from the point of view of the surrounding community as a result of the implementation of CSR programs and business operations of the company towards its stakeholders, particularly to residents around the company. This study used a qualitative approach, with descriptive-qualitative method.This research will be directed descriptive to find out CSR programs conducted by PT GCS, which has a direct impact to the community around the company. Then the survey was also carried out to communities around the company to see what the community regarding CSR PT GCS program, which includes welfare and community satisfaction, community participation in CSR programs, as well as the image of the company according to the community. The results show, it turns out the company has no specific CSR programs. Giving grants for religious activities and posyandu are recognize as company's CSR activities. However, communities around company are not satisfied with what the company has done, especially in the form of environmental pollution of air pollution that is odor and dust that sometimes interfere community activities. While the company considers the pollution is coming from leaks in the production process and is not a serious problem. This problem led to disharmony between communities and companies that lead to prolonged conflict and the community gives a bad image to the company. For advice, company needs to review the concept of CSR and formulate more precisely what and how their relationships with the community will be built. In addition, society itself seems also to be invited participation in designing CSR programs. With so expected dissemination and implementation of new concepts that CSR can occur in a good partnership between the companies with the community.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, DAN KOMITMEN ORGANISASI TERHADAP SLACK ANGGARAN PADA TATANAN CONTAINER Nurul Mastuti; Nurma Risa
JRAK: Journal of Accounting Research and Computerized Accounting Vol 3 No 1 (2012): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v3i1.141

Abstract

This study provides empirical evidence that budgetary participation, budgetary emphasis and organizational commitment might be the factor to create budgetary slack at PT Masaji Tatanan Container. Respondents of this study are all manajers and supervisors that participate in preparation of the budget. The results indicate that budgetary participation and organizational emphasis are not positively influence for the creation of budgetary slack. But budgetaru emphasis is positively influence the creation of budgetary slack. Finally, suggestion for PT Masaji Tatanan Container is company should be concerned to manajemen control system while creating budget, since company using budget for assessment performance.
Co-Authors Andriansyah Andriansyah Chairunnisa, Nurlaila Maysaroh Didi Adi Supriadi Etty Murwaningsari Ghahara Diandra Bilqis Hani Fitria Rahmani Hanny Hafiar Heriyani, Lusi Joko Pramono Joko Pramono Lumbantobing, Sabar Pardamean Mahfar, Rosmawati Mundianah Neneng Lasmita Susanti Nurul Mastuti Nurul Mastuti, Nurul Pratiwi, Fahrunisa Purnama Putra, Purnama Qintharah, Yuha Nadhirah Sakina, Ameylia Geulis Sari, Mayta Rizky Puspita Sekar Mayangsari Sukaesih Sukaesih, Sukaesih Syahfebriano Bogar Yanti Mandasari, Yanti Yudhistira Adwimurti