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Journal : Waisya : Jurnal Ekonomi Hindu

KOMPARASI PRAKTIK GREEN ACCOUNTING PADA PERUSAHAAN DI INDONESIA: PERSPEKTIF PERUSAHAAN JASA DAN PERUSAHAAN DAGANG Novia Rizki; Victoria K. Priyambodo; Paradisa Sukma; Ni Putu Ari Aryawati
Waisya : Jurnal Ekonomi Hindu Vol 2 No 1 (2023)
Publisher : Institut Agama Hindu Negeri Gde Pudja Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53977/jw.v2i1.941

Abstract

This study aims to determine the similarities and differences betweenservice and trading companies' green accounting practices. PT BankMandiri (Persero) Tbk is used as a sample for service companies andPT Matahari Department Store Tbk is a sample for tradingcompanies. The method used descriptive comparative by comparingthe green accounting practices of the two companies disclosed in theirannual reports and sustainability reports. These two companies donot carry out production activities, but both provide quitecomprehensive environmental responsibilities. The two companiesrecycle waste, offer environmentally friendly products, reduce the useof plastic and paper, and work to reduce the negative effects ofgreenhouse gas emissions. The difference between the two lies inwhether or not a special team handles the environment and thedifferent components included in the details of environmentalmanagement costs.
PENGEMBANGAN STANDAR OPERASIONAL PROSEDUR (SOP) UNTUK PENGADAAN DAN PEMBAYARAN MATERIAL PADA PERUSAHAAN KONSTRUKSI PT XYZ Paradisa Sukma; Ni Putu Ari Aryawati
Waisya : Jurnal Ekonomi Hindu Vol 2 No 1 (2023)
Publisher : Institut Agama Hindu Negeri Gde Pudja Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53977/jw.v2i1.943

Abstract

This study aims to create Standard Operating Procedures (SOP) forthe Procurement and Payment of Materials for PT XYZ, aconstruction services provider. The research method is qualitative anddescriptive, with data collected via interviews and observation.Interviews were conducted with the leadership (CEO) and employeesin five departments, namely: field (project), procurement(procurement), finance, cashier, and accounting. Then theobservation is done through direct observation. This researchproduced SOPs for material procurement and payment that weresuitable for PT XYZ.
DISIPLIN KERJA DALAM PENINGKATAN KINERJA PELAYANAN PUBLIK Putri, Ni Kadek Ayu Wulan Widiantari; Dewi, Ni Luh Sinar Ayu Ratna; Aryawati, Ni Putu Ari
Waisya : Jurnal Ekonomi Hindu Vol 2 No 2 (2023)
Publisher : Institut Agama Hindu Negeri Gde Pudja Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53977/jw.v2i2.1572

Abstract

The performance of public services is essentially used as an evaluation of the succes or failure of the implementation of service activities, service procedures and policies in accordance with predetermined goals by increasing work discipline can direct the attitudes, behavior and actions of service providers to be better. In accordance with applicable rules and procedures in achieving company goals. This study aims to analyze the obstacles in improving work discipline, the efforts made to improve work discipline, and work discipline in improving public service performance at the Mataram SAMSAT Office. The theory used in this study is McClelland's theory of motivation and performance theory. The method used in this study is a qualitative method which is described in detail through observation and interviews with informants. The results of the study show that there are several obstacles in improving employee work discipline, namely there are still employees who arrive late, employees return before the set time, lack of employee self-awareness and efforts to increase work discipline in public service performance have not been fully implemented properly, it can be seen through indicators work discipline, namely: (1) time discipline, (2) regulatory discipline, (3) responsibility discipline, and work discipline in improving public service performance that has not been fully implemented properly can be seen through public service performance indicators, namely: (1) productivity, (2) quality of service, (3) responsiveness, (4) accountability.