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All Journal Wahana Riset Akuntansi Among Makarti Infestasi JURNAL AKUNTANSI UNIVERSITAS JEMBER Journal of Accounting and Investment AKRUAL: Jurnal Akuntansi Moneter : Jurnal Akuntansi dan Keuangan Jati: Jurnal Akuntansi Terapan Indonesia SYUKUR (Jurnal Inovasi Sosial dan Pengabdian Masyarakat) JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JPPM (Jurnal Pengabdian dan Pemberdayaan Masyarakat) Transparansi Jurnal Ilmiah Ilmu Administrasi Jurnal Riset Akuntansi Aksioma FINANCIAL : JURNAL AKUNTANSI ACCOUNTHIK : Journal of Accounting and Finance Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Global Financial Accounting Journal Management and Accounting Expose Jurnal Abdimas Sangkabira ACE : Accounting Research Journal Jurnal Manajemen Stratejik dan Simulasi Bisnis Abdi Makarti ASERSI : Jurnal Akuntansi Terapan dan Bisnis VALUE: Journal of Business Studies Worksheet : Jurnal Akuntansi Aktiva: Journal Of Accountancy and Management Jurnal Akuntansi, Perpajakan dan Auditing Jurnal Pelayanan Masyarakat eJEBA
Oktaviani Ari Wardhaningrum
Fakultas Ekonomi Dan Bisnis, Universitas Jember
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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Journal : ejeba

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Overview Implementasi Accrual-Based Budgeting pada Entitas Pemerintahan: Studi Literatur Oktaviani Ari Wardhaningrum; Hendrawan Santosa Putra; Andriana .
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 1 No. 1 (2014)
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v1i1.571

Abstract

Government as an organizer for public fund is required to provide public accountability to public. At first the development of public accountability is characterized by the emergence of the New Public Management. Some of the changes have been made ​​including changes in accounting basis that was originally a cash-based accounting turned into accrual-based accounting. In a further development, the accrual basis began to be used as a basis for budgeting that is usually referred to accrual-based budgeting. Based on the review of previous research, it can be concluded that there is still a debate about which is the best basis for implementing in government, especially as a basis for decision making. Is the same basis between the accounting and the budget or whether different basis at its best. The purpose of this study is to see how the implementation of accrual-based budgeting in some countries, the difference between accrual-based budgeting and cash-based budgeting, advantages and disadvantages of accrual-based budgeting, what kind of decisions that can be taken by using accrual-based budgeting in government entities, and how accrual-based budgeting can be implemented in Indonesian government entities. This research was conducted using qualitative research methods with library research technique. The results showed there were countries that implementing accrual-based accounting in conjunction with accrual-based budgeting, which is New Zealand, Australia, and the United Kingdom, and also some countries which do not implement accrual-based budgeting, among which USA, the Netherlands, and Indonesia.
PENGEMBANGAN MODEL INKLUSI GREEN FINANCING BERDASARKAN TINGKAT SUSTAINABILITY LITERACY DAN DAMPAKNYA TERHADAP GREEN CAPABILITY: (DEVELOPMENT OF A GREEN FINANCING INCLUSION MODEL BASED ON LEVEL OF SUSTAINABILITY LITERACY AND ITS IMPACT ON GREEN CAPABILITY) Puspita, Dewi Ayu; Wahyuni, Nining Ika; Sudarno, Sudarno; Wardhaningrum, Oktaviani Ari
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 12 No. 1 (2025): e-JEBA Volume 12 Number 1 Year 2025
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v12i1.53689

Abstract

Pemerintah telah berkomitmen untuk mendukung UMKM yang ramah lingkungan melalui kebijakan green financing. Dengan kebijakan ini, diharapkan dapat meningkatkan green capability para pelaku UMKM. Penelitian ini bertujuan untuk menemukan solusi guna meningkatkan akses UMKM terhadap green financing dengan mempertimbangkan tingkat sustainability literacy. Oleh karena itu, penelitian ini menganalisis dan menguji pengaruh sustainability literacy terhadap green capability UMKM dengan mempertimbangkan tingkat inklusi green financing. Objek penelitian adalah UMKM sektor agribisnis di wilayah Tapal Kuda, menggunakan data primer yang diperoleh dari survei kuesioner terhadap 70 pelaku UMKM. Metode penelitian menggunakan metode kuantitatif. Hasil penelitian menunjukkan bahwa sustainability literacy berpengaruh signifikan terhadap green capability, sementara green financing secara signifikan mengintervening hubungan antara sustainability literacy terhadap green capability. Hasil penelitian ini mengisyaratkan perlunya kolaborasi antara berbagai pihak, termasuk pemerintah, bank, pelaku UMKM, akademisi, dan pemangku kepentingan lainnya untuk terus meningkatkan kerja sama agar program green financing ini dapat menjadi solusi bagi UMKM dalam menangani isu keberlanjutan.
Co-Authors Achmad Hidayatullah Aisa Tri Agustini Alifiono, Dhery Shabrian Kurnia Almas, Maymurita Jihana Alwan Sri Kustono Andhika Andhika, Andhika Andriana . Andriana Andriana Anggreda Ratih Swastika Devi Anugerah, Eza Gusti Aprilianto, Bayu Aryo Prakoso Asna Nadzirotul Bayu Aprillianto Bayu WIjayanti Bunga Maharani Catur Wulandari, Meisyaroh Ciplis Gema Qori'ah Clara Rasida Dewi Ayu Puspita Dinda Purnama Sari Eza Gusti Anugerah Eza Gusti Anugerah Fatmasari, Yuli Fatmawati, Novila Hendrawan Santosa Putra Ima Reza Viola Imam Mas'ud Indah Purnamawati Indah Purnamawati Indri Safitri, Indri Iqbal Driantama Irwani, Fransiska Mareta Jeni Kartika Rahim Kartika Kartika Khafid Fitriyanto Albahrudin Kustianingsih, Nanik Lilis Tika Supraptina Mas'ud, Imam Mas’ud, Imam Merryana Stephanie Hidayat Misbahol Yaqin Mufiro, Adelia Muhammad Robitul Anam Nanik Kustianingsih Nining Ika Wahyuni Novi Wulandari Widiyanti Nur Hisamuddin Octora, Devy Ira Bayu Puspita, Dewi Ayu Risalatul Maghfiroh Rochman Effendi Ruli Bahyu Antika Sabilillah, Maria Sari, Dinda Purnama Satrio, Rofid Adi Septarina Prita Dania Sofianti Soeprapto, Devina Elmira Soeprapto Sudarno Sudarno Sya’roni, M. Hokidatus Trixi Farhan Yaziq Ulfa, Kisani Daniyah Wahyu Agus Winarno Wulandari, Chindy Yulia Indrawati Yulio, Fernando Alvin