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Masnawaty Sangkala
Fakultas Ekonomi, Universitas Negeri Makassar
Religion Arts Humanities Chemistry Dentistry Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Penerapan Akuntansi Manajemen Lingkungan pada Rumah Makan Studi Kasus di Kota Gorontalo Masnawaty Sangkala
Khatulistiwa: Jurnal Pendidikan dan Sosial Humaniora Vol. 5 No. 1 (2025): Maret : Jurnal Pendidikan dan Sosial Humaniora
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/khatulistiwa.v5i1.6012

Abstract

The existence of environmental management accounting in an organization aims to provide information on the financial and non-financial aspects of the company's environmental performance. This study aims to determine the understanding of restaurant actors who have obligations. The status of the implementation of Environmental Management Efforts and Regular Environmental Monitoring of Business. The research method used is a qualitative method (post positivism) which is expected to be able to reveal answers to a field phenomenon inductively. Data collected based on triangulation with data analysis using the concept of Miles and Huberman (1994). The results of this study indicate that restaurant business actors' understanding of environmental management accounting information has an impact on financial reporting, especially environmental costs.
Analysis of Internal Control System of Cash Receipts and Expenditures of Muhammadiyah Development Islamic Vocational School Tana Toraja Masnawaty Sangkala
Khatulistiwa: Jurnal Pendidikan dan Sosial Humaniora Vol. 4 No. 4 (2024): Desember: Jurnal Pendidikan dan Sosial Humaniora
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/khatulistiwa.v4i4.6013

Abstract

This study aims to determine the suitability of internal control in the cash receipt and cash disbursement system of SMK Pesantren Pembangunan Muhammadiyah Tana Toraja with the components of internal control according to experts, one of which is according to Widjajanto, the components tested in this study are the organizational structure that clearly separates functional responsibilities, the authority system and recording procedures, healthy work practices, employees whose quality is in accordance with their responsibilities. The variables of this study are: the internal control system of cash receipts and disbursements as a single variable using qualitative methods. The population of this study is the internal control system of cash receipts and disbursements of SMK Pesantren Pembangunan Muhammadiyah Tana Toraja, while the sample is the internal control system of cash receipts and disbursements of SMK Pesantren Pembangunan Muhammadiyah Tana Toraja for the last year of the 2020 period which was taken using data collection and data analysis techniques. Data collection was carried out by interviews (using Internal Control Questionnaires), observation and documentation. Data analysis was carried out using qualitative descriptive (ICQ and flowchart). The results of this study indicate that the internal control system for cash receipts and disbursements at SMK Pesantren Pembangunan Muhammadiyah Tana Toraja is not fully in accordance with the application of internal control elements contained in the theory that is guided by the Standard Operating Procedure (SOP) for Financial Management at SMK Pesantren Pembangunan Muhammadiyah Tana Toraja.
Co-Authors Abdul Rijal Andi Muhammad Ismail Azwar Anwar Devita Natalia Dunakhir, Samirah Hajrah Hamzah Hariany Idris Muh. Rum Muhammad Anwar Kadir Muhammad Azis Muhammad Hasan Mukhammad Idrus Nur Fadilah Muchtar Nuraisyiah Saskia Albar Wafiq Azizah Reski Amaliah