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All Journal Monex: Journal of Accounting Research Jurnal Gama Societa Jurnal Pengabdian dan Pengembangan Masyarakat Jurnal Akuntansi
Rizky Wulandari
Universitas Gadjah Mada
Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Library & Information Science

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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
Akuntansi Aset Biologis: Perlukah Adopsi International Public Sector Accounting Standard (IPSAS) 27 dalam Standar Akuntansi Pemerintahan Dina Natasari; Rizky Wulandari
Jurnal Gama Societa Vol 1, No 1 (2017): DESEMBER
Publisher : Sekolah Vokasi Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (806.792 KB) | DOI: 10.22146/jgs.34051

Abstract

merupakan negara yang terletak di daerah khatulistiwa sehingga sangat cocok untuk aktivitasagrikultur. Banyak pihak yang terlibat dalam aktivitas ini. Tidak hanya perseorangan, sektor swasta dansektor publik, dalam hal ini pemerintah daerah, juga terlibat dalam kegiatan yang berhubungan denganaktivitas agrikultur. Semakin meningkatnya aktivitas agrikultur, membuat peningkatan perhatian akan semakinpentingnya ketentuan yang khusus mengatur tentang Akuntansi Agrikultur, khususnya aset biologis. Aset biologismeliputi tanaman dan hewan yang mengalami transformasi biologis. Karena adanya transformasi tersebut,tidak seharusnya aset disajikan dengan nilai tetap. Penelitian ini ini bertujuan untuk meneliti apakah StandarAkuntansi Pemerintahan (SAP) yang digunakan sebagai pedoman untuk praktik akuntansi di sektor pemerintahanperlu untuk mengadopsi International Public Sector Accounting Standards (IPSAS) 27 Agriculture. Penelitiandilakukan dengan melakukan studi literatur atas berbagai penelitian dan teori yang terkait dengan bagaimanaakuntansi aset biologis yang dilakukan oleh sektor pemerintahan. Sampai dengan saat penelitian dilakukan,SAP belum mengatur secara khusus bagaimana perlakukan untuk aset biologis. Aset biologis disajikan dalamlaporan keuangan sebagai bagian dari aset tetap sehingga perlakuannya mengikuti perlakuan untuk aset tetap.Transformasi biologis yang dialami oleh aset biologis tidak dipertimbangkan untuk menyesuaikan nilai yangtersaji pada laporan keuangan. Penelitian ini menyarankan SAP sebaiknya mengadopsi IPSAS 27 Agriculturagar terdapat ketentuan yang jelas bagaimana aset biologis harus diukur, dinilai, dan disajikan dalam laporankeuangan sehingga penyajian wajar sesuai dengan karakteristik aset biologis yang berbeda dengan aset tetap.
Desain dan Arsitektur untuk Memitigasi Fraud pada Organisasi Bisnis Rizky Wulandari; Dina Natasari
Jurnal Gama Societa Vol 1, No 1 (2017): DESEMBER
Publisher : Sekolah Vokasi Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1717.887 KB) | DOI: 10.22146/jgs.34052

Abstract

Risiko merupakan hal yang akan selalu dihadapi baik secara individu maupun organisasi. Salah satu risikoyang akhir-akhir ini menjadi perhatian di Indonesia adalah adanya potensi terjadinya fraud yang bisa terjadi diberbagai organisasi. Diperlukan strategi dan desain pada setiap organisasi untuk dapat mencegah fraud tersebutsesuai dengan karakteristik masing-masing organisasi. Tujuan penelitian ini adalah merancang kerangkapencegahan fraud menggunakan pendekatan manajemen risiko dengan melihat pada risiko-risiko potensial yangterjadi pada suatu organisasi bisnis. Penelitian ini menggunakan jenis penelitian kualitataif dengan pendekatanstudi fenomenologi dan studi literatur. Penelitian ini mengacu pada kerangka yang telah ditetapkan pada standarmanajemen risiko. Oleh karena kerangka tersebut masih terlalu umum, maka diperlukan pengembangan untukmemenuhi tujuan pencegahan fraud. Standar manajemen risiko yang digunakan berdasarkan ISO 31000:2009.Desain dan Arsitektur mitigasi fraud terdiri dari prinsip antifraud, kerangka manajemen risiko fraud danproses manajemen risiko fraud. Hasil dari penelitian ini bahwa organisasi bisnis dapat menerapkan strategipencegahan fraud dengan menjalankan proses manajemen risiko fraud dengan tahapan (1)Memetakan sumber,area dan skema fraud yang sudah terjadi dan mungkin akan terjadi, (2)Mengidentifikasi risiko-risiko fraudberdasarkan area, (3) Memetakan risiko-risiko fraud tersebut pada skema-skema fraud sehingga terbentukrisk register, (4) Melakukan penilaian berkaitan dengan keterjadian dan dampak yang ditimbulkan sehinggaterbentuk peta risiko fraud, dan (5)Melakukan monitoring dan evaluasi.
Pelatihan Pengemasan Produk Wingko Ungu Hasil Produksi Kelompok Usaha Wingko Ungu Desa Banjararum, Kecamatan Kalibawang, Kabupaten Kulon Progo Herman Legowo; Rizky Wulandari; Dianila Oktyawati
Jurnal Pengabdian dan Pengembangan Masyarakat Vol 1, No 2 (2018): NOV
Publisher : Pengabdian dan Pengembangan Masyarakat Sekolah Vokasi UGM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jp2m.43466

Abstract

Banjararum Village is an agropolitan village that has potential in agriculture field such as sweet potato and red dragon fruit. In addition, there are Small Medium Enterprises (SMEs)  as conducted by Kelompok Wanita Tani  Banjararum Village, Kalibawang, Kulonprogo which is producing snack  from agriculture such as wingko purple and red dragon fruit. But they do not have an attractive packaging yet. The purpose of this community service is to provide training and mentoring on wingko products. The method used is the delivery of the concept of an attractive logo and packaging, logo-making training, and packaging training. The result of this activity is the women farmer groups have a knowledge about the logo and packaging are interesting and have an interesting logo and packaging on wingko products. The conclusion of this activity is the implementation of the activity runs smoothly, Kelompok Wanita Tani Banjararum has the knowledge of interesting design and economical.
PENDEKATAN PENGAWASAN HORIZONTAL PADA ASPEK PERENCANAAN ANGGARAN DANA DESA SEBAGAI UPAYA PENCEGAHAN TINDAK KORUPSI DANA DESA (ANALISIS META-SINTESIS PADA PENGAWASAN DANA DESA) Rizky Wulandari; Dina Natasari
Jurnal Akuntansi Vol. 10 No. 1 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.10.1.53-68

Abstract

The policy of the central government to provide sufficiently large amounts of village funds is a strategic step that must be responded by villages by promoting the principles of transparency and accountability. The principle of transparency and accountability in managing village funds is certainly the responsibility of the village head and his staff to the community. However, up to now cases of corruption and misuse of village fund management have increased. The role of supervision has become an urgent matter to be immediately corrected to prevent this. This research will identify the steps and things that must be done in horizontal supervision in preventing the corruption of village funds. This study aims to conduct an analysis with a meta-synthesis approach to supervision of village funds, to then form a conceptual framework of horizontal supervision of village fund planning as an effort to prevent corruption. This research uses a meta-synthesis approach using data in the form of journals, articles, and related references. The analysis process uses standard meta-analysis steps from determining problem questions to reporting results. The results of this study indicate that horizontal control by the village community is very necessary. Supervision in the aspect of village fund planning is not only from the financial side but also non-financial. Supervision starts from identifying needs, determining activities and preparing activity plans and budgets. Supervision in this aspect of the budget to ensure that village fund planning is by following community needs. Keywords:Supervision, Village Funds, Accountability, transparency, corruption
Co-Authors Dianila Oktyawati Dina Natasari Dina Natasari Dina Natasari Herman Legowo Ihda Arifin Faiz