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IMPLEMENTATION OF ENVIRONMENTAL ACCOUNTINGAT PT SLJ GLOBAL TBK SAMARINDA Firmansyah, Wahyu; Ginting, Yoremia Lestari
Ultimaccounting Jurnal Ilmu Akuntansi Vol 16 No 1 (2024): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v16i1.3433

Abstract— This research aims to examine the recognition, measurement, presentation, and disclosure related to waste management activities as a form of environmental accounting at PT SLJ Global Tbk Samarinda. The research utilizes a qualitative research method with descriptive analysis, supported by primary data sources in the form of interview results and secondary data in the form of financial reports and company activities related to waste management. The informants in this research consist of staff from the accounting and safety health environment departments. The results of this research indicate that the recognition, measurement, and presentation are in accordance with environmental accounting and general financial accounting standards. However, there is a lack of detailed disclosure regarding the overall disclosure of fixed asset details, liabilities, and environmental expenses, which have not been conducted in a detailed manner and are not disclosed to the public. Keywords: Environmental Accounting; Financial Accounting.

RASIO KEUANGAN DALAM MEMPREDIKSI KEBANGKRUTAN PERUSAHAAN PERTAMBANGAN BATUBARA Sidabalok, Eva Lisnawati; Deviyanti, Dwi Risma; Ginting, Yoremia Lestari
EQUITY Vol 20 No 2 (2017): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v20i2.622

The purpose of this study was to analyzed how much influence the return on assets (ROA), current ratio (CR), and debt ratio (DR) to the financial distress of coal mining companies listed in Indonesian Stock Exchange the period of 2010 – 2015. This study used secondary data obtained from IDX website with data collection method of purposive sampling then obtained 35 data sample research. Method of data analysis in this research is multiple linear regression analysis. Result of this research is return on assets (ROA) have significant positive effect to financial distress, current ratio (CR) has no positive significant effect on financialdistress, and debt ratio (DR) has a significant negative effect on financial distress of coal mining company. The results of this study obtained R square value of 0.869 which means the company’s financial distress condition can be predicted by using the four independent variabels.

Analisis Luas Pengungkapan Corporate Social And Responsibility Perusahaan Melalui Laman Resmi Perusahaan Anggota Indeks Esg Leaders Hidayat, Rully; Ginting, Yoremia Lestari
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol. 8 No. 3 (2023): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jiam.v8i3.13740

Pengungkapan informasi CSR sangat penting di era modern saat ini, dikarenakan banyak tuntutan dari pihak eksternal untuk melaporkan aktivitas CSR perusahaan melalui berbagai media, salah satu contohnya melalui laman resmi perusahaan. Penelitian ini bertujuan untuk menganalisis luas pengungkapan CSR perusahaan melalui laman resmi perusahaan. Teori yang digunakan dalam penelitian ini adalah teori legitimasi. Jenis penelitian ini adalah kuantitatif deskriptif. Metode dalam penelitian ini adalah dokumentasi. Hasil dari penelitian ini mengungkapkan tiga kategori kinerja pada CSR yaitu kategori kinerja ekonomi sebesar 80,2% dari 100%, kategori kinerja lingkungan sebesar 96% dari 100%, dan kategori kinerja sosial sebesar 88,2% dari 100%.

RASIO KEUANGAN DALAM MEMPREDIKSI KEBANGKRUTAN PERUSAHAAN PERTAMBANGAN BATUBARA Sidabalok, Eva Lisnawati; Deviyanti, Dwi Risma; Ginting, Yoremia Lestari
EQUITY Vol 20 No 2 (2017): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

The purpose of this study was to analyzed how much influence the return on assets (ROA), current ratio (CR), and debt ratio (DR) to the financial distress of coal mining companies listed in Indonesian Stock Exchange the period of 2010 – 2015. This study used secondary data obtained from IDX website with data collection method of purposive sampling then obtained 35 data sample research. Method of data analysis in this research is multiple linear regression analysis. Result of this research is return on assets (ROA) have significant positive effect to financial distress, current ratio (CR) has no positive significant effect on financialdistress, and debt ratio (DR) has a significant negative effect on financial distress of coal mining company. The results of this study obtained R square value of 0.869 which means the company’s financial distress condition can be predicted by using the four independent variabels.

Ethical Perceptions of Tax Evasion for Small Business Taxpayers Ifada, Ardhelia; Ginting, Yoremia Lestari
AFEBI Economic and Finance Review Vol. 8 No. 1 (2023): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to examine the effect of tax justice, the tax system, tax discrimination, and the love of money on tax evasion. This type of research was carried out by quantitative research and using primary data. The population in this study is MSME taxpayers who are registered at the Samarinda Ilir and Ulu Tax Office. The sampling method used purposive sampling, the data obtained by 75 small business taxpayer respondents through distributing questionnaires and Google forms. The analytical method for managing data uses multiple regression analysis in the SPSS 29 application, and in analyzing the data in this study using descriptive statistics, classical assumption tests, and hypothesis testing. The theory used in this study is the Theory of Planned Behavior (TPB) using three components, namely attitudes toward behavior, subjective norms, and behavioral control. The results of this study indicate that the four variables have a positive and significant effect on tax evasion

Sustainability Impact: A Representation of Social Enterprise Value Anisa Kusumawardani; Fibriyani Nur Khairin; Ginting, Yoremia Lestari
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i1.775

Social enterprises have a unique characteristic in their business objectives, which is the element of profit as well as creating value that addresses social issues in society. In practice, the sustainability impact represents the value that shows how social enterprises establish strategies, conduct daily operations, and build partnerships with stakeholders. Therefore, this study aims to explore and understand the meaning of "impact" from the perspective of social enterprise actors. The research data consists of observations and interviews with social enterprise business actors, as well as documentation related to the research theme. Data analysis was conducted using a case study approach, which involves data reduction, coding, and theme determination, followed by interpreting the analysis results to address the research problem. The findings illustrate that the impact for social enterprises can be interpreted as creating positive changes in the lives of people in society. This is ingrained from the strategy setting to daily operations because success for a social enterprise is not only measured by profit but also by the social impact generated. Additionally, a social enterprise is also considered a green business when impact thinking correlates with sustainability principles.

IMPLEMENTATION OF ENVIRONMENTAL ACCOUNTINGAT PT SLJ GLOBAL TBK SAMARINDA Firmansyah, Wahyu; Ginting, Yoremia Lestari
Ultimaccounting Jurnal Ilmu Akuntansi Vol 16 No 1 (2024): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v16i1.3433

Abstract” This research aims to examine the recognition, measurement, presentation, and disclosure related to waste management activities as a form of environmental accounting at PT SLJ Global Tbk Samarinda. The research utilizes a qualitative research method with descriptive analysis, supported by primary data sources in the form of interview results and secondary data in the form of financial reports and company activities related to waste management. The informants in this research consist of staff from the accounting and safety health environment departments. The results of this research indicate that the recognition, measurement, and presentation are in accordance with environmental accounting and general financial accounting standards. However, there is a lack of detailed disclosure regarding the overall disclosure of fixed asset details, liabilities, and environmental expenses, which have not been conducted in a detailed manner and are not disclosed to the public. Keywords: Environmental Accounting; Financial Accounting.

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