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All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Riska Febriyanti
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Analisis Penerapan Akuntansi Lingkungan Terhadap Pengendalian Biaya Operasional Pengelolaan Limbah pada Rumah Sakit Karya Husada Riska Febriyanti; Devi Astriani; Ade Trisyanto
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 10 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i10.3072

Abstract

This research aims to find out how environmental accounting is applied to control operational costs for waste management at Karya Husada Hospital. This research was conducted using qualitative methods. Data sources use primary data and secondary data. The data analysis technique used is descriptive qualitative using the Miles and Huberman model. The results of this research show that Karya Husada Hospital has managed its waste well, this is proven by the absence of problems or complaints from the surrounding community regarding waste at the hospital. Karya Husada Hospital has implemented environmental accounting and carried out the process of Recognizing, Measuring, Recording, Presenting, and also Disclosure of environmental related costs. Karya Husada Hospital does not have a specific environmental cost report. Controlling operational costs for waste management at Karya Husada Hospital has not been effective, where there has been a deviation from realized costs exceeding previously budgeted costs. This deviation occurred because the amount of medical and domestic waste increased along with the increase in patient and family visits at Karya Husada Hospital.
Analisis Faktor yang Mempengaruhi Kinerja Keuangan UMKM Tahun 2023: Studi Kasus pada Pelaku UMKM di Kecamatan Banjarsari, Kota Surakarta Riska Febriyanti; Susilaningtyas B.Kurniawati; Syahriar Abdullah
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 7 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i7.2182

Abstract

This study aims to determine the influence of : (1) Capital, (2) Human Resources, (3) Partnership on the financial performance of MSMEs in Banjarsari District, Surakarta City. The method used in this study is a quantitative method with data analysis techniques using multiple linear regression. This study used probability sampling method, which is a simple random sampling technique. The sample of this study was 100 respondents who were MSME actors in Banjarsari District who were randomly invited. This study used primary data obtained through questionnaires that had been taken directly with Likert scale. The results of this study in T and F tests show that the variables of capital, human resources and partnerships affect the financial performance of MSMEs. The results of the R2 coefficient test have an Ajusted R Square value of 44.6% and the remaining 55.4% is influenced by variables outside this study.
Co-Authors Abdullah, Syahriar Ade Trisyanto Devi Astriani Susilaningtyas B.Kurniawati