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All Journal Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Riset Akuntansi dan Portofolio Investasi
Victorina Z. Tirayoh
Sam Ratulangi University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analysis of Environmental Accounting Application of Waste Management Operational Costs at RSU Gmim Kalooran Amurang Moses C. Liando; Victorina Z. Tirayoh; Lady D. Latjandu
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 1 (2023): January, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v2i1.2517

Abstract

Environmental crises or problems are an important focus that must be considered immediately considering the poor management of this waste has a real impact on the environment. Living things in this case humans play a role in pollution of the environment, but the main characters in pollution are manufacturing companies and perhaps many more profit and non-profit organizations that are directly involved in environmental pollution. The purpose of this study was to find out what the application of environmental accounting was in waste management at RSU GMIM Kalooran Amurang. This research is a descriptive qualitative research type. Descriptive research is research that is directed to provide symptoms, facts or events systematically and accurately, regarding the characteristics of a particular population or area. The results showed that RSU GMIM Kalooran Amurang in carrying out the waste management process was good but RSU GMIM Kalooran Amurang had not implemented environmental accounting properly because they had not disclosed the elements of costs in detail about waste management in their cost reports.
Partisipasi penyusunan anggaran dan kinerja pegawai: Peran moderasi motivasi kerja pada Universitas Sam Ratulangi Irene Jeanette Sumendap; Victorina Z. Tirayoh; Fanda D. P. Rundengan
Riset Akuntansi dan Portofolio Investasi Vol. 4 No. 2 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.487

Abstract

Employees with good performance can provide maximum contribution to an organization, while low performance may hinder the achievement of organizational goals. This study examines the effect of budgetary participation on employee performance at Sam Ratulangi University, and the moderating role of work motivation in that relationship, grounded in Goal Setting Theory. A quantitative survey approach was used. The population comprised all 357 employees of Sam Ratulangi University, and a sample of 35 employees directly involved in the budget preparation process at their respective work units was selected using purposive sampling. Data were analyzed using Moderated Regression Analysis (MRA) with SPSS. The results show that (1) in Model I, budgetary participation alone has no significant effect on employee performance (t = 0.258; p = 0.798); and (2) in Model II, when work motivation and the interaction term were included in the model, budget participation, work motivation, and their interaction collectively had a significant effect on employee performance (F = 9.122; p < 0.001; Adjusted R² = 0.417), with the participation × motivation interaction term itself showing significance (p = 0.472). These findings indicate that budget participation is insufficient to enhance employee performance; nor is its effect amplified by the moderating influence of adequate work motivation levels.
Co-Authors Fanda D. P. Rundengan Irene Jeanette Sumendap Lady D. Latjandu Moses C. Liando