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All Journal DINAMIKA DOTCOM Owner : Riset dan Jurnal Akuntansi Conference on Innovation and Application of Science and Technology (CIASTECH) Jurnal Manajemen Sains dan Organisasi (JMSO) ALEXANDRIA: Journal of Economics, Business, and Entrepreneurship Widyagama National Conference on Economics and Business (WNCEB) Innovation Business Management and Accounting Journal Journal of Public and Business Accounting Prosidia Widya Saintek Pangripta Jurnal Ilmiah Kajian Perencanaan Pembangunan Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) JAKBS Jurnal Ekonomi Kreatif Indonesia AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Jurnal Penelitian dan Pengkajian Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi PESHUM
Khojanah Hasan, Khojanah
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Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Transportation

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Pengaruh Green Accounting, Kinerja Lingkungan, dan Corporate Social Responsibility terhadap Profitabilitas pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021 Ningrum, Safita; Gunarianto, Gunarianto; Hasan, Khojanah
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 1 No. 9 (2024): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/r89kdy48

Abstract

This research aims to examine green accounting, environmental performance and corporate social responsibility on profitability in manufacturing companies listed on the IDX in 2019-2021. This research uses a quantitative approach using secondary data with the sample used being 23 companies with a 3 year time period whose data processing was carried out using the IBM application. SPSS 25. The research results show that partially green accounting has a negative effect on company profitability with a sig value of 0.039<0.05. Meanwhile, environmental performance has no influence on profitability because the sig value is 0.133>0.05. And corporate social responsibility has a positive effect on profitability with a sig value of 0.009 <0.05. And the results of research simultaneously green accounting, environmental performance, and corporate social responsibility have a significant influence on company profitability with F test calculation results of 0.012<0.05.
Analisis Akuntansi Persediaan Studi Kasus Pada Azko Living Plaza Sawojajar Malang Eko Yudhi Rahmanto; Hasan, Khojanah; Aggarani, Dra. Dwi
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to examine and analyze the inventory accounting system applied at Azko Living Plaza Sawojajar Malang. As one of the most crucial assets in trading companies, inventory requires effective and efficient management and recording to ensure smooth business operations. This research adopts a qualitative approach with data collected through literature review, interviews, and direct field observations.The results indicate that the inventory accounting system at Azko Living Plaza has been implemented effectively. This is reflected in systematic procedures for receiving and inspecting goods, involving several units such as warehouse, administration, sales, delivery, and cashier. The recording process employs a perpetual method supported by a computerized application accessible via Android devices, which facilitates reporting and minimizes errors. Furthermore, the company applies the FIFO (First In, First Out) method for inventory valuation to reduce the risk of obsolescence or expiration.In conclusion, the inventory accounting information system at Azko Living Plaza Sawojajar Malang operates effectively, supported by a clear division of responsibilities, the use of information technology, and well-structured procedures that minimize potential errors and fraud in inventory management.
Co-Authors A.A. Ketut Agung Cahyawan W Abdillah, Muhammad Ibnu Adya Hermawati Afrilia, Nur Khusmiyah Aggarani, Dra. Dwi Agustina, Lani Ahmad Fairuzabadi Aminuddin, Sierra Tasya Ivania Ana Sopanah, Ana Anak Agung Istri Sri Wiadnyani Besin, Egidio Da Neves Brito Chrisdian, Guido Vandy Dapamoni, Jetofandri Umbu Neka De Carvalho, Bernardete Dwi Anggarani Efendi, Muhammad Rizki Eko Yudhi Rahmanto Emanuel Antonius Wuri Koten Endah Puspitosarie Faudiana, Lusi Freitas, Elsa Maria Gunarianto Gunarianto INDAH DEWI NURHAYATI Irawati, Sofya Irfan Fatoni Jultantyo, Satryo Leksono, Eko Teguh Lestari, Dewi Dwi Puji Maharani, Chumairoh Dian Maulidiyah, Triyanti Meilia, Risa Melinda, Nadia Vita Mesdila, Mey Elviany Nariswari, Pavita Ndasa, Avelina Marisa Ningrum, Safita Ratuanik, Preska Kemuel Feliks Rizky, Nina Sodik, M Sodik, M. Supriadi, Ana Sopanah Supriyadi, Ana Sopanah Syamsul Bahri Tyas, Febriani Tri Setyaning Widiapsari, Yurike Dewi Zaenuddin Zaenuddin, Zaenuddin Zainudin Zainudin