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All Journal JABE (Journal of Applied Business and Economic) JAKUMA : Jurnal Akuntansi dan Manajemen Keuangan Relasi : Jurnal Ekonomi ABM: International Journal of Administration, Business and Management
Rachmawati, Ratih
Institut Teknologi Dan Sains Mandala
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Implementasi Green Accounting dalam Meningkatkan Kinerja Perusahaan Wiwik Fitria Ningsih; Ratih Rachmawati
JABE (Journal of Applied Business and Economic) Vol 4, No 2 (2017): JABE
Publisher : UNIVERSITAS INDRAPRASTA PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (247.035 KB) | DOI: 10.30998/jabe.v4i2.2142

Abstract

The purpose of this paper is to discuss how the implementation of green accounting in improving environmental performance and financial performance. Based on the discussion, it is known that the implementation of green accounting had a  positive impact on environmental performance. Improved environmental performance is due to the willingness of companies to comply with government policies and regulations as well as consumer demand for a product that is environmentally friendly. In addition, the implementation of green accounting also affects the company's improved financial performance. With the increase in positive perception of society will increase the loyalty of the people against the company, which in turn was followed by an increase in the sales and profits company.Currently in Indonesia disclosure regarding environmental accounting still not specifically regulated in accounting standards, reporting environmental information in the annual reports of companies is voluntary. Therefore, in this paper, it is advisable for companies to implement green accounting. In the future, the challenge for the Indonesian Institue of Accountants to seek their statements of assets and liabilities as part of the required environment (mandatory) in the financial statements, particularly for industries that are sensitive to issues of environmental destruction.
Pengaruh Budgetary Slack, Transparansi, Sistem Akuntansi Manajemen, Asimetri Informasi, dan Job Relevant Information (JRI) terhadap Kinerja Manajerial pada CV. Anugerah Darma Mandiri Jember Nikita Amirah Aulia; Nurshadrina Kartika Sari; Ratih Rachmawati
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 3 No 2 (2022)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v3i2.618

Abstract

This study aims to analyze the effect of budgetary slack, transparency, management accounting system, information asymmetry and job relevant information (JRI) on managerial performance at CV. Anugerah Darma Mandiri Jember. The population in this study are all employees and managers at CV. Anugerah Darma Mandiri Jember. The sampling technique in this study is the saturated sample technique. The data used in this study is primary data, namely data obtained from respondents directly through questionnaires. The data analysis method used is Multiple Linear Regression analysis with the help of SPSS processing. The result showed that budgetary slack had no partial effect on managerial performance at CV. Anugerah Darma Mandiri Jember. Meanwhile, transparency, management accounting system, information asymmetry and job relevant information (JRI) partially affect managerial performance in CV. Anugerah Darma Mandiri Jember. Simultaneously, budgetary slack, transparency, management accounting system, information asymmetry and job relevant information (JRI) affect managerial performance in CV. Anugerah Darma Mandiri Jember.
COMPARISON OF THE FINANCIAL PERFORMANCE OF MICRO AND SMALL BUSINESSES BEFORE AND AFTER GET FINANCIAL ASSISTANCE AT MICRO AND SMALL ENTERPRISES OF JEKA MEMBERS Budiono, Karim; Anggraeni, Yulia; Rachmawati, Ratih; Subagyo, Amar
ABM : International Journal of Administration, Business and Management Vol 5 No 1 (2023)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/abm.v5i1.717

Abstract

This study aims to determine whether there is a significant difference between the financial performance of JEKa member SMEs before and after receiving financial assistance. The population in this study were 109 members of SMEs of JEKa Jember. The data analysis method used were a descriptive quantitative percentage and the Manova test. The results showed that there was a significant difference between the financial performance of SMEs members of JEKa Jember before and after receiving financial assistance interms of Liquidity Ratios (CRR, QR, CR), Solvency Ratios (DTAR, DER), Rentability Ratios (PM, NPM, GPM, ROI, ROA) and there is no significant difference between the financial performance of JEKa member SMEs before and after receiving financial assistance in terms of Activity Ratios (ITR, RTR, FATO, TATO)
ANALISIS DAYA SAING DAERAH TUJUAN WISATA UNTUK MENENTUKAN SKALA PRIORITAS PEMBANGUNAN DI JAWA TIMUR (Studi kasus: Kabupaten Jember dan Kabupaten Banyuwangi). Edi, Bagus Qomaruzzaman Ratu; Rachmawati, Ratih
Relasi : Jurnal Ekonomi Vol 14 No 1 (2018)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v14i1.252

Abstract

Jember Regency of East Java a city with tourist attractions amounted to 44 (fortyfour) and excellent products interesting to know and worth to visit. Jember Fashion Carnaval (JFC); an annual fashion parade event held in Jember, suwar suwir, edamame is popularly known. The competitiveness of tourist destinations using Banyuwangi International Tour de Banyuwangi Ijen, Banyuwangi Batik Festival, and Beach Jazz Festival, also have a new airport (airport) and are in the area most Eastern in East Java. The two districts have many strengths (Strengths) and opportunities (Opportunities) to be developed through the scale of their development priorities. The research was conducted in 2017 in Jember Regency and Banyuwangi Regency of East Java. Objective: To analyze the competitiveness of Jember regency tourist destination, and Banyuwangi, as an effort to know the priority scale of Development in East Java; Determining the position of competitiveness of tourist destinations of Jember Regency compared with Banyuwangi Regency. The result shows that tourism growth in Banyuwangi is bigger than Jember Regency. Meanwhile, price competitiveness indicator price and indicator of openness tends to be constant. Keyword: Jember, Banyuwangi, competitiveness, East Java
Peran Audit Internal Pada Efektivitas Pengendalian Internal Mendukung Kredit Investasi Di Cabang BRI Di Situbondo Rachmawati, Ratih
Relasi : Jurnal Ekonomi Vol 14 No 2 (2018)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v14i2.262

Abstract

Purpose of this research is to obtain a picture of the effectiveness of intenal audit and how the role of internal audit in supporting the effectiveness of the investment credit control.The method used in this research is descriptive analysis method, where data obtained by the author analyzed and compared with some existing theories. Based on the results of the research authors conclude that the overall implementation of internal audit in the branch branch Bank Rakyat Indonesia in Situbondo for credit monitoring activities have been adequate for investment in accordance with the rules and policies set by the central office, but it also includes compliance, verivication and evaluation. Thus, these findings have been in accordance with the propositions that have been made in the implementation of the study conducted internal audits can adequately support the achievement of the effectiveness of internal control in the process of granting investment credits the branch branch Bank Rakyat Indonesia in Situbondo Keywords : Internal Audit role, Internal control system, Investment credit
Co-Authors Anggraeni, Yulia Bagus Qomaruzzaman Karim Budiono Nikita Amirah Aulia Nurshadrina Kartika Sari Subagyo, Amar Wiwik Fitria Ningsih