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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Aplikasi Pelayaran dan Kepelabuhanan
Maria Anastasia
Sekolah Tinggi Ilmu Ekonomi Pancasetia Banjarmasin
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Social Sciences Transportation

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Penerapan Akuntansi Pertanggungjawaban Sosial Corporate Social Responsibility Pada PT. Tarungin Bina Mitra Maria Anastasia; Sriyunia Anizar
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.986

Abstract

The purpose of this study was to determine the application of Corporate Social Responsibility (CSR) accounting at PT. Tarungin Bina Mitra, Binuang District, Tapin Regency which has been and should have been based on Law Number 40 of 2007. The method used is a qualitative analysis approach with a descriptive type. Research with qualitative analysis is research that has quality information that is disclosed in reasonable conditions or for what it is. The results showed that the implementation of corporate social responsibility was carried out by PT. Tarungin Bina Mitra, Binuang District, Tapin Regency so far, it can be seen in the financial statements in its accounting period that there is no specific application of accountability to the community (CSR), so far this company has only issued operational and general expenses for the benefit of company management such as routine activities. Breaking the fast, incidental donations, and national holiday activities that proposals, while for targeted CSR activities, is in accordance with the request of the directly affected community (people who live close to the company's location). Companies should set aside the burden of funds for social and environmental responsibility programs for the community that are useful for the good name/image of the company itself and can report its social and environmental responsibility programs in financial statements.
Pengaruh Gender Terhadap Kualitas Laporan Keuangan Pada Perusahaan Manufaktur Terdaftar Di Bursa Efek Indonesia Sriyunia Anizar; Maria Anastasia; Adi Rahman; Jaya Bahwi Yanti
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1366

Abstract

The purpose of this study is to examine the effect of gender equality on the quality of financial statements as a proxy for the auditor's opinion. This research is a quantitative associative study with units of analysis of audited financial statements and independent auditor reports issued by KAP. This study used secondary data, data analysis techniques used logistic regression with SPPS version 26 software. The sample selection used a purposive sampling method. The results of the study show that the board of committees and the board of directors have no influence on the quality of financial reports. The gender equality variable represented by the audit committee board is proven to have no effect on the quality of the financial statements as a proxy for the auditor's opinion. This means that the availability or unavailability of women on the audit committee board does not affect the opinion that will be issued by the auditor. The gender equality variable represented by the board of directors has proven to have no effect on the quality of the financial statements as proxied by the auditor's opinion. This means that the availability or unavailability of women on the board of directors does not affect the opinion that will be issued by the auditor.
The Influence of Price, Promotion, Product Quality and Location on Gold Jewelry Purchasing Decisions at the Nirwana Gold Shop, Martapura City, Banjar Regency, South Kalimantan Zidan Audah; Hary Soegiri; Maria Anastasia; Abdul Kadir
JURNAL APLIKASI PELAYARAN DAN KEPELABUHANAN Vol 16 No 2 (2026): bulan Maret
Publisher : Universitas Hang Tuah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30649/japk.v16i2.209

Abstract

This study aims to analyze the effects of price, promotion, product quality, and location on consumers’ purchasing decisions of gold jewelry at Nirwana Gold Shop in Martapura City, Banjar Regency, South Kalimantan. The research employed a quantitative approach using a survey method. Data were collected from 100 respondents who were customers of Nirwana Gold Shop, selected through purposive sampling. A structured questionnaire was used as the research instrument, and the data were analyzed using multiple linear regression analysis. The results indicate that price, promotion, product quality, and location simultaneously have a significant effect on purchasing decisions. Partially, all independent variables also show significant effects, with product quality emerging as the most dominant factor influencing purchasing decisions. These findings suggest that consumers’ decisions to purchase gold jewelry are not solely determined by price and promotional activities, but are also strongly influenced by product quality assurance and the strategic location of the store. Therefore, gold jewelry retailers are encouraged to implement integrated marketing strategies by maintaining high product quality, offering competitive pricing, conducting effective promotional activities, and selecting strategic business locations to enhance competitiveness and consumer loyalty.
Co-Authors Abdul Kadir Adi Rahman Anizar, Sriyunia Hary Soegiri Jaya Bahwi Yanti Zidan Audah