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All Journal Jurnal Akuntansi Bisnis Neo Journal of economy and social humanities Jurnal Pengabdian Masyarakat Nian Tana Jurnal Accounting Unipa
Trifonia Sumelan Loru
Universitas Nusa Nipa
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Health Professions Social Sciences

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PENGARUH TIPE INDUSTRI, MEDIA EXPOSURE DAN KINERJA LINGKUNGAN TERHADAP PENGUNGKAPAN EMISI KARBON Trifonia Sumelan Loru
Jurnal Akuntansi Bisnis Vol 16, No 1 (2023): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v16i1.3838

Abstract

Latar Belakang: Wacana tentang perubahan iklim menjadi salah satu fenomena global dan menjadi masalah besar terkait emisi karbon perusahaan. Hal ini tentunya menimbulkan kegelisahan di kalangan masyarakat dan dunia bisnis. Karena itu, perlu gerakan global untuk mengantisipasi perubahan iklim yang dapat mengancam kelangsungan umat manusia. Upaya pelaku usaha dalam hal ini perusahaan, salah satunya dengan melakukan pengungkapan emisi karbon.Tujuan: Tujuan dari penelitian ini adalah untuk menguji pengaruh tipe industri, media exposure dan kinerja lingkungan yang menjadi varibel independen terhadap pengungkapan emisi karbon yang menjadi variabel dependen. Metode Penelitian: Merupakan penelitian kuantitatif dengan pengujian hipotesis. Jenis data yang digunakan adalah data kuantitatif, sedangkan populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2016-2018. Sampel penelitian sebanyak 87 perusahaan yang dipilih dengan menggunakan metode purposive sampling.Hasil Penelitian: Hasil penelitian ini menunjukan bahwa tipe industri, media exposure dan kinerja lingkungan memiliki pengaruh yang signifikan terhadap tingkat pengungkapan emisi karbon.Keaslian/Kebaruan Penelitian: Merupakan penelitian yang meneliti tentang pengungkapan karbon pada industry manufaktur dengan menggunakan data 2016-2018Kata kunci: tipe industri, media exposure, kinerja lingkungan dan pengungkapan emisi karbon.
Analysis of the Implementation of an Internal Control System Based on the Committee of Sponsoring Organizations of the Treadway Commission Framework in the Preparation of Financial Statements of KSP Kopdit Hiro Heling Manise, Theresia Vitriana; Dince, Maria Nona; Da Rato, Elisabeth Yessi; Loru, Trifonia Sumelan
Neo Journal of economy and social humanities Vol 5 No 1 (2026): Neo Journal of Economy and Social Humanities
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v5i1.411

Abstract

This study aims to analyze the implementation of an internal control system based on the Committee of Sponsoring Organizations of the Treadway Commission (COSO) framework in the preparation of financial statements at KSP Kopdit Hiro Heling Cooperative. This Research employs a qualitative approach using a case study method, in which data were collected through interviews, observations, and documentation. The results indicate that the implementation of the COSO-based internal control system at KSP Kopdit Hiro Heling has not been fully effective. Several components, including the control environment, risk assessment, control activities, and monitoring, still exhibit weaknesses, while the information and communication component has been implemented relatively well. These weaknesses contribute to cash discrepancies, lack of transparency, and potential unreliability in financial reporting. Therefore, strengthening the internal control system through improving human resource competence, organizational structure, and supervisory functions is necessary to ensure that cooperative financial statements are accurate, transparent, and accountable.
IMPLEMENTANSI PENYUSUNAN LAPORAN KEUANGAN PADA ORGANISASI PROFESI DPD PPNI KABUPATEN SIKKA BERDASARKAN ISAK 35 Wihelmina Mitan; Trifonia Sumelan Loru
Accounting UNIPA - Jurnal Akuntansi Vol 4 No 4 (2025): Jurnal Accounting Unipa
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan BisnisUniversitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/accounting.v4i4.1096

Abstract

Penelitian ini bertujuan untuk menganalisis implementasi penyusunan laporan keuangan pada organisasi profesi Dewan Pengurus Daerah Persatuan Perawat Nasional Indonesia (DPD PPNI) Kabupaten Sikka berdasarkan Interpretasi Standar Akuntansi Keuangan (ISAK) 35. Metode penelitian yang digunakan adalah studi kasus dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa DPD PPNI Kabupaten Sikka belum sepenuhnya menerapkan penyusunan laporan keuangan sesuai dengan ISAK 35. Laporan keuangan yang disusun masih terbatas pada buku kas dan buku bank, sehingga belum mencakup komponen laporan keuangan yang diwajibkan seperti laporan posisi keuangan, laporan penghasilan komprehensif, laporan perubahan aset neto, laporan arus kas, serta catatan atas laporan keuangan. Kendala utama yang dihadapi adalah keterbatasan sumber daya manusia di bidang akuntansi serta kurangnya pemahaman terhadap standar pelaporan keuangan organisasi nirlaba. Oleh karena itu, diperlukan peningkatan kapasitas melalui pelatihan serta pendampingan dalam penyusunan laporan keuangan agar sesuai dengan ISAK 35, sehingga dapat meningkatkan transparansi, akuntabilitas, dan kualitas informasi keuangan organisasi.
Analysis of the Implementation of an Internal Control System Based on the Committee of Sponsoring Organizations of the Treadway Commission Framework in the Preparation of Financial Statements of KSP Kopdit Hiro Heling Theresia Vitriana Manise; Maria Nona Dince; Elisabeth Yessi Da Rato; Trifonia Sumelan Loru
Neo Journal of economy and social humanities Vol 5 No 1 (2026): Neo Journal of Economy and Social Humanities
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v5i1.411

Abstract

This study aims to analyze the implementation of an internal control system based on the Committee of Sponsoring Organizations of the Treadway Commission (COSO) framework in the preparation of financial statements at KSP Kopdit Hiro Heling Cooperative. This Research employs a qualitative approach using a case study method, in which data were collected through interviews, observations, and documentation. The results indicate that the implementation of the COSO-based internal control system at KSP Kopdit Hiro Heling has not been fully effective. Several components, including the control environment, risk assessment, control activities, and monitoring, still exhibit weaknesses, while the information and communication component has been implemented relatively well. These weaknesses contribute to cash discrepancies, lack of transparency, and potential unreliability in financial reporting. Therefore, strengthening the internal control system through improving human resource competence, organizational structure, and supervisory functions is necessary to ensure that cooperative financial statements are accurate, transparent, and accountable.
Strategi Pengembangan Sumber Daya Manusia yang Kompetitif pada Toko Roti Helen Cempaka Maria Rasdiana Bure; Yosefin Vitrian Nona Tresna; Maria Olgantina Lue; Camelia Indriani Trisanty Lodan; Maria Imelda Dua Ate; Trifonia Sumelan Loru
JPMNT JURNAL PENGABDIAN MASYARAKAT NIAN TANA Vol. 4 No. 2 (2026): April: Jurnal Pengabdian Masyarakat Nian Tana
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

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

Abstract

Human resources (HR) are an important factor in determining the success of a business because they play a role in increasing productivity, service quality, and company competitiveness. In an era of increasingly intense business competition, companies are required to have a competitive, professional workforce that is capable of adapting to technological developments and customer needs. This paper aims to identify competitive human resource development strategies at Helen Cempaka Bakery and their impact on business progress. The method used in this paper is a descriptive method with a literature study approach and observation of the business conditions at Helen Cempaka Bakery. The results of the discussion show that human resource development strategies at Helen Cempaka Bakery are implemented through job training, guidance and supervision, motivation, improvement of work discipline, teamwork development, and the use of modern technology and equipment. In addition, indicators of competitive human resources include ability, expertise, knowledge, and good work attitudes. Human resource development has a positive impact on improving employee performance quality, business productivity, service quality, and customer satisfaction. Therefore, continuous human resource development is highly necessary so that Helen Cempaka Bakery can maintain competitiveness and continue to grow amid business competition.
Co-Authors Camelia Indriani Trisanty Lodan Da Rato, Elisabeth Yessi Dince, Maria Nona Elisabeth Yessi Da Rato Manise, Theresia Vitriana Maria Imelda Dua Ate Maria Nona Dince Maria Olgantina Lue Maria Rasdiana Bure Theresia Vitriana Manise Wihelmina Mitan Yosefin Vitrian Nona Tresna