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All Journal Jurnal Akuntansi dan Bisnis Krisnadwipayana Jurnal Akuntansi dan Bisnis Krisnadwipayana
Mishelei Loen, SE., M.Si.
Universitas Krisnadwipayana
Economics, Econometrics & Finance

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ANALISIS LAPORAN KEUANGAN USAHA MIKRO KECIL DAN MENENGAH (UMKM) INDUSTRI TAS DAN SEPATU NEW HUNTERIA DENGAN PENDEKATAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAKEMKM) Mishelei Loen, SE., M.Si.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6 No 2 (2019): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v6i2.432

Abstract

Micro, Small and Medium Enterprises (MSMEs) are businesses that have the same owner and manager, capital is provided by an owner or a small group of capital owners. This study examines the New Hunteria Micro Small and Medium Enterprises (MSMEs) in the Depok city. This research uses qualitative research with descriptive type. Data collection in research was obtained through interviews and observations. Based on the results of the study, the Hunteria New Bag and Shoes Industry researchers can conclude that the financial statements made by Micro, Small and Medium Enterprises (MSMEs) are not yet in accordance with the Financial Accounting Standards for Micro, Small and Medium Financial Accounting Standards (SAK EMKM). The New Hunteria Bag and Shoes Industry only makes financial records in the form of records of raw material purchases, sales, employee salaries, and other costs.
PENGARUH PENERAPAN GREEN ACCOUNTING DAN MATERIAL FLOW COST ACCOUNTING TERHADAP SUSTAINABLE DEVELOPMENT DENGAN RESOURCE EFFICIENCY SEBAGAI PEMODERASI Mishelei Loen, SE., M.Si.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6 No 3 (2019): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v6i3.458

Abstract

This study aims to determine whether there is a relationship and influence between the application of Green Accounting, Material Flow Cost Accounting (MFCA) on Sustainable Development with Resource Efficiency as moderating. The sample used consisted of thirty-three manufacturing companies. The method used in this study uses quantitative methods. Where the form of this research is descriptive and inferential analysis. Inferential analysis uses purposive sampling and causality analysis. The data used in this study are primary data, using statistical analysis methods and using IBM SPSS Statistics 21 software assistance. The results of the study indicate that the Application of Material Flow Cost Accounting has no positive effect on Sustainable Development. Positive results on the adoption of Green Accounting for Sustainable Development. Resource Efficiency does not oppose Material Flow Cost Accounting towards Sustainable Development. Resource Efficiency positively implements the application of Green Accounting for Sustainable Development.
PENERAPAN GREEN ACCOUNTING DAN MATERIAL FLOW COST ACCOUNTING (MFCA)TERHADAP SUSTAINABLE DEVELOPMENT Mishelei Loen, SE., M.Si.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 5 No 1 (2018): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v5i1.505

Abstract

This study aims to determine whether there is a relationship and influence between Green Accounting Implementation, Material Flow Cost Accounting (MFCA) to Sustainabale Development and Resource Eficiency as moderation. The sample used consists of five cement companies listed in Indonesian Cement Association in 2017. The method used in this research is purposive sampling. To measure Green Accounting Implementation, Material Flow Cost Accounting (MFCA) on Sustainabale Development and Resource Eficiency as moderation is used multiple analysis. The results show that Green Accounting Implementation, Material Flow Cost Accounting (MFCA) has a positive effect on Sustainabale Development and Resource Eficiency as moderation. Resource Efficiency strengthens the Implementation of Green Accounting and Material Flow Cost Accounting (MFCA) against Suistainabale development (SDv).
ANALISIS PENERAPAN AKUNTANSI ZAKAT, INFAQ, SHODAQOH PADA BADAN AMIL ZAKAT NASIONAL (BAZNAS) PROVINSI JAWA BARAT Mishelei Loen, SE., M.Si.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 5 No 3 (2018): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v5i3.512

Abstract

The potential of zakat in Indonesia is currently around Rp 217 Trillion. Four times from the Ministry of Religion budget. Very big. However, one of the fundamental problems is the awareness of muzakki to fulfill zakat through zakat institutions is very small. The zakat institution in Indonesia is called the National Zakat Amil Agency (BAZNAS). The West Java Provincial Amil Zakat Agency has the main task of collecting, managing, distributing and empowering zakat, infaq, shadaqah funds, from all Muslims in West Java Province, based on the Zakat Act No.23 of the fifth part of article 29 paragraph 1 every year make annual reports as accountability. The accountability referred to in this case is the making of financial statements that are in accordance with the terms and conditions set out in the financial accounting standard PSAK 109 and are inseparable from sharia principles. The purpose of this study was to find out and apply PSAK109 regarding accounting for zakat infaq and almsgiving at the National Zakat Amil Agency (BAZNAS) of West Java Province. The method of analyzing the research conducted is descriptive qualitative analysis method. The results of this study indicate that the BAZNAS of West Java Province is in accordance with PSAK 109. However, the recognition of the burden of collection and distribution of zakat is not in accordance with PSAK 109.
Co-Authors Fajar Sari Septiani Fajar Sari Septiyani Jessica Putri Diharjo Jessica Putri Diharjo Mulia Rahmah Yessy Kusumadewi