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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Shirkah: Journal of Economics and Business (JRAMB) Jurnal Riset Akuntansi Mercu Buana JURNAL ABDIKARYASAKTI
Almasyhari, Abdul Kharis
Unknown Affiliation
Economics, Econometrics & Finance

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The Role of Environmental Accounting on Waste Management Almasyhari, Abdul Kharis; Rachmadani, Wulan Suci; Priatnasari, Yeni
Shirkah: Journal of Economics and Business Vol 9, No 2 (2024)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/shirkah.v9i2.720

Abstract

Drawing on the role of environmental accounting in waste management as a social responsibility, the present research aims to assess the agency's awareness and implementation of environmental accounting in its waste management practices. Using a descriptive qualitative approach, data were gathered through in-depth interviews with four environmental agency staffs and observations of financial reports. The findings reveal significant gaps in understanding and applying environmental accounting principles, with a lack of integration into financial management practices. Despite an emerging awareness of its importance, the agency’s current practices do not fully align with sustainable financial management, particularly regarding environmental conservation and cost accountability. The study suggests that targeted educational initiatives and systematic integration of environmental accounting are essential to improving both environmental stewardship and financial sustainability within the agency. The implications of these findings highlight the need for structural changes in how environmental considerations are accounted for in public sector financial systems, potentially serving as a model for other municipalities aiming to enhance their environmental responsibility.
Declining financial performance of local governments in Indonesia: An empirical study during Covid-19 Karnoto, Suparjito Bin; Almasyhari, Abdul Kharis; Budiarto, Dekeng Setyo
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 13, No 1 (2023): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.13.1.2023.70-84

Abstract

This research focuses on assessing the financial performance of Regency/City Governments in Central Java Province after refocusing their budget during the COVID-19 pandemic in 2021. Budget Refocusing is a government policy to cope with the impact of the COVID-19 pandemic. This policy certainly has an impact on the financial performance of local government. The calculation process to measure the financial performance of local government using formulas adopted from the research and development section of the Ministry of Home Affairs as well as the Faculty of Social and Political Sciences, Gadjah Mada University, and applied in previous research to calculate financial ratios such as the local government fiscal decentralization, local government financial dependency, regional original income (PAD) effectiveness, and capital expenditure ratios. The results showed that 71.43% of local governments have financial capability in the less category, 62.86% in the moderate category, and 45.71% have a PAD effectiveness ratio in the very effective category. Moreover, the average capital expenditure ratio for the governments was found to be 11.47%.
EDUKASI MASYARAKAT DALAM MENGENALI IMPULSIVE BUYING DI ERA DIGITAL EKONOMI Almasyhari, Abdul Kharis; Sukesti, Fatmasari; Priatnasari, Yeni; Gita Ismi Fauziah
Jurnal Abdikaryasakti Vol. 4 No. 2 (2024): Oktober
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v4i2.20170

Abstract

Perilaku impulsive buying atau pembelian impulsif adalah tindakan membeli barang atau jasa tanpa perencanaan sebelumnya. Pembelian impulsif sering kali tidak didasarkan pada kebutuhan yang sebenarnya, melainkan pada keinginan yang tiba-tiba muncul dan berbagai faktor eksternal seperti iklan dan promosi online. Akses informasi dan transaksi online semakin mudah di era digital saat ini, hal tersebut dapat mengakibatkan timbulnya perilaku impulsive buying yang akan mempengaruhi kondisi keuangan seseorang dan berdampak negatif pada keuangan keluarga. Kegiatan ini dilakukan untuk memberikan edukasi kepada masyarakat tentang pentingnya mengenali perilaku baru di era digital ekonomi, yaitu impulsive buying, serta bagaimana cara pencegahannya. Kegiatan pengabdian masyarakat ini dilakukan dengan menggunakan metode ceramah dan diskusi melalui media Zoom Meeting bersama peserta dari berbagai daerah di seluruh Indonesia, sehingga dapat memberikan manfaat yang luas. Selain itu, kegiatan ini juga menghadirkan pembicara ahli di bidang ekonomi digital dan psikologi konsumen yang memberikan wawasan mendalam mengenai perilaku pembelian impulsif. Kementerian Komunikasi dan Informatika memberikan dukungan penuh dalam meningkatkan literasi digital masyarakat yang ditunjukkan dengan memberikan pendanaan untuk pelaksaaan kegiatan pengabdian kepada masyarakat ini. Hasil dari kegiatan ini yaitu supaya masyarakat mendapatkan edukasi serta dapat mengenali perilaku impulsive buying. Setelah mengikuti kegiatan ini, diharapkan masyarakat dapat melakukan antisipasi serta pencegahan supaya tidak terbawa arus negatif dari adanya pasar elektronik. Dengan demikian, perilaku pembelian impulsif dapat dihindari dan masyarakat dapat lebih bijak dalam mengelola keuangan keluarga. Melalui edukasi ini, diharapkan akan tercipta kesadaran yang lebih tinggi mengenai pentingnya perencanaan keuangan yang baik dan pengelolaan keuangan yang lebih sehat.
UNLOCKING THE FUTURE OF ASSET MANAGEMENT: A SYSTEMATIC REVIEW OF IOT TRENDS, CHALLENGES, AND OPPORTUNITIES Sari, Yeni Priatna; Afriliana, Ida; Almasyhari, Abdul Kharis; Nurkhasanah, Ayu
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 11 No 1: Mei 2025
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v10i2.4665

Abstract

This study aims to systematically review various literature that discusses the use of the Internet of Things (IoT) in asset management. IoT, as one of the rapidly developing technologies, has significant potential in supporting the automation and efficiency of accounting processes. The study identifies the latest trends in IoT adoption, both from the corporate and regulatory side.This study will review research with the limitations of research published by Scopus indexed research and research conducted over the last 10 years. Keywords that will be used to search for various literature include the internet of things, asset information system.The findings of this literature review will provide a foundation for researchers and accounting practitioners to develop more innovative and responsive accounting systems to the evolving needs of businesses in the digital era as well as research that can be developed related to technology and asset management.
Co-Authors Bayu Krisnamurthi Budiarto, Dekeng Setyo Fatmasari Sukesti Gita Ismi Fauziah Guntur Riyanto Ida Afriliana Karnoto, Suparjito Bin Nurkhasanah, Ayu Priatnasari, Yeni Rachmadani, Wulan Suci Widyastutik Yeni Priatna Sari, Yeni Priatna