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All Journal JURNAL AKUNTANSI DAN BISNIS ATHENA: Journal of Social Culture and Society Jurnal Ekonomi, Bisnis, dan Akuntansi
Si Made Ngurah Purnaman
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Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences Other

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PENGARUH PENGUNGKAPAN EMISI KARBON DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN Oman Rusmana; Si Made Ngurah Purnaman
Jurnal Ekonomi Bisnis dan Akuntansi (JEBA) Vol 22, No 1 (2020)
Publisher : Ilmu Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Unsoed

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (712.897 KB) | DOI: 10.32424/jeba.v22i1.1563

Abstract

ANALISIS DAMPAK UKURAN PERUSAHAAN TERHADAP BIAYA LINGKUNGAN DAN EMISI KARBON Si Made Ngurah Purnaman; Ramadhan, Andi Muhammad Fuad; Awal, Taufan Sufatriansa
Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v5i1.1025

Abstract

This study explores how company size affects environmental costs and carbon emission transparency in Indonesia's metal and mining sector. Despite its economic importance, the industry contributes heavily to environmental harm. Analyzing secondary data from 20 listed companies, most are classified as large firms. Environmental cost reporting varies greatly, from IDR 35 million to IDR 708 billion. Five companies lack valid carbon data or fall short of OJK standards, while PT Trimegah Bangun Persada records the highest emissions. Larger companies tend to report more extensively, though not always comprehensively. The study highlights the need for stricter regulations to ensure environmental reporting transparency.
The Effect of Internal Control and Compensation on Honorary Employee Performance (Case Study of BAPENDA Southeast Sulawesi Province) Andi Basru Wawo; Andi Muh. Fuad; Si Made Ngurah Purnaman; R Rahmiati
Athena: Journal of Social, Culture and Society Vol. 2 No. 1 (2024): January 2024
Publisher : CV. Media Digital Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58905/athena.v2i1.219

Abstract

This study aims to test and explain the Effect of Internal Control and Compensation for the Performance of Temporary employees. The independent variable in this study is Internal Control and Compensation, while the dependent variable in this study is the Performance of Temporary employees. Data collection method used aquestionnaire. The data analysis used the descriptive analysis method and multiple linear regressionanalysis. This research also uses factor analysis to show the most influential indicators in one variable. The result of this study indicate that (1) the internal control variabel has t-count > t-tabel and significance value < significance level (2) compensation variable has t-count > t-table and significant value< signivicance level (3) internal control variable and compensation for the performance of Temporary employees has a value of t-count > f-table and a significant value of significance level.
Co-Authors Andi Basru Wawo Andi Muh. Fuad Awal, Taufan Sufatriansa Oman Rusmana R Rahmiati Ramadhan, Andi Muhammad Fuad