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All Journal Waisya : Jurnal Ekonomi Hindu
Paradisa Sukma
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Decision Sciences, Operations Research & Management Social Sciences

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KOMPARASI PRAKTIK GREEN ACCOUNTING PADA PERUSAHAAN DI INDONESIA: PERSPEKTIF PERUSAHAAN JASA DAN PERUSAHAAN DAGANG Novia Rizki; Victoria K. Priyambodo; Paradisa Sukma; Ni Putu Ari Aryawati
Waisya : Jurnal Ekonomi Hindu Vol 2 No 1 (2023)
Publisher : Institut Agama Hindu Negeri Gde Pudja Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53977/jw.v2i1.941

Abstract

This study aims to determine the similarities and differences betweenservice and trading companies' green accounting practices. PT BankMandiri (Persero) Tbk is used as a sample for service companies andPT Matahari Department Store Tbk is a sample for tradingcompanies. The method used descriptive comparative by comparingthe green accounting practices of the two companies disclosed in theirannual reports and sustainability reports. These two companies donot carry out production activities, but both provide quitecomprehensive environmental responsibilities. The two companiesrecycle waste, offer environmentally friendly products, reduce the useof plastic and paper, and work to reduce the negative effects ofgreenhouse gas emissions. The difference between the two lies inwhether or not a special team handles the environment and thedifferent components included in the details of environmentalmanagement costs.
PENGEMBANGAN STANDAR OPERASIONAL PROSEDUR (SOP) UNTUK PENGADAAN DAN PEMBAYARAN MATERIAL PADA PERUSAHAAN KONSTRUKSI PT XYZ Paradisa Sukma; Ni Putu Ari Aryawati
Waisya : Jurnal Ekonomi Hindu Vol 2 No 1 (2023)
Publisher : Institut Agama Hindu Negeri Gde Pudja Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53977/jw.v2i1.943

Abstract

This study aims to create Standard Operating Procedures (SOP) forthe Procurement and Payment of Materials for PT XYZ, aconstruction services provider. The research method is qualitative anddescriptive, with data collected via interviews and observation.Interviews were conducted with the leadership (CEO) and employeesin five departments, namely: field (project), procurement(procurement), finance, cashier, and accounting. Then theobservation is done through direct observation. This researchproduced SOPs for material procurement and payment that weresuitable for PT XYZ.
Co-Authors Ni Putu Ari Aryawati Novia Rizki Victoria K. Priyambodo