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All Journal Journal of Accounting and Management Innovation Journal of Accounting and Management Innovation Jurnal RAK (Riset Akuntansi Keuangan)
Wiratna Sujarweni, Wiratna
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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TINGKAT PEMAHAMAN DAN KESIAPAN MASYARAKAT TERHADAP KEBIJAKAN REDENOMINASI BUKAN SANERING STUDI DI WILAYAH YOGYAKARTA Sujarweni, Wiratna
Journal of Accounting and Management Innovation Vol 1, No 1 (2017)
Publisher : Universitas Pelita Harapan Medan

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

Abstract

Rupiah redenomination needs the public’s understanding on the policy that will be held. The research objective aims to find and analyze the public’s understanding on redenomination and the sanering, to find the public’s understanding in Yogyakarta area on the implementation of the policy. Research population was the people who live in Yogyakarta. The research sample was using purposive sampling and incidental sampling. This research was descriptive quantitative research. The analysis device was statistic descriptive. The result shows that public’s understanding level on correct redenomination as much as 45.63%, as much as 54.38% are still confuse with redenomination term. The understanding level on sanering is as much as 47.14%,meanwhile Yogyakarta’s people who doesn’t know on sanering is as much as 52.86%. The result of descriptive processing on the readiness of redenomination policy implementation is as muchas 68 peoples (68%) are ready to implement the redenomination, meanwhile 32 peoples (32%) are not ready or disagree on implementation because they are doubt on economics turmoil, budgets cuts, and unstable inflation in making the redenomination will not succeed.Keywords: understanding, readiness, redenomination, sanering
TINGKAT PEMAHAMAN DAN KESIAPAN MASYARAKAT TERHADAP KEBIJAKAN REDENOMINASI BUKAN SANERING STUDI DI WILAYAH YOGYAKARTA Sujarweni, Wiratna
Journal of Accounting and Management Innovation Vol 1, No 1 (2017)
Publisher : Universitas Pelita Harapan Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (225.602 KB)

Abstract

Rupiah redenomination needs the public’s understanding on the policy that will be held. The research objective aims to find and analyze the public’s understanding on redenomination and the sanering, to find the public’s understanding in Yogyakarta area on the implementation of the policy. Research population was the people who live in Yogyakarta. The research sample was using purposive sampling and incidental sampling. This research was descriptive quantitative research. The analysis device was statistic descriptive. The result shows that public’s understanding level on correct redenomination as much as 45.63%, as much as 54.38% are still confuse with redenomination term. The understanding level on sanering is as much as 47.14%,meanwhile Yogyakarta’s people who doesn’t know on sanering is as much as 52.86%. The result of descriptive processing on the readiness of redenomination policy implementation is as muchas 68 peoples (68%) are ready to implement the redenomination, meanwhile 32 peoples (32%) are not ready or disagree on implementation because they are doubt on economics turmoil, budgets cuts, and unstable inflation in making the redenomination will not succeed.Keywords: understanding, readiness, redenomination, sanering
DISCLOSURE INDEX OF HAZARDOUS TOXIC WASTE (LB3) IN INDONESIA Sujarweni, Wiratna; Arifah, Siti
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 1 (2023): April 2023
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v8i1.345

Abstract

This research aimed to compile a toxic hazardous materials waste (LB3) disclosure index in Indonesia, knowing the difference between unweighted and weighted LB3 disclosures in manufacturing and oil and gas companies, mineral and coal mining management (Minerba). The data used was primary, sourced from FGD and questionnaires with the sampling technique used were accidental sampling. The secondary data used was the LB3 disclosure data of manufacturing and mining companies listed on the Indonesia Stock Exchange (IDX) in 2019 using purposive sampling techniques. The index preparation method used descriptive tests and independent t-test tests to look for differences in unweighted and weighted LB3 disclosures in manufacturing and mining companies. The results of this study in the form of LB3 disclosure index as many as 21 disclosure items with their respective weights. The test results were no different but the mean value of LB3 weighted disclosure (0.2945) was higher than the mean weighted value (0.283). The difference from the unweighted and weighted index is 0.0142, the difference is very small, so statistically there is no different LB3 disclosure in manufacturing companies and miners.
GREEN ACCOUNTING PRACTICES IN INDONESIAN COMPANIES Sujarweni, Wiratna; Christmawan, Poly Endrayanto Eko
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 1 (2024): April 2024
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v9i1.1425

Abstract

This research aims to analyze green accounting practices in Indonesia. Environmentally accounting practices are assessed using the Global Reporting Initiative (GRI). The research sample consists of companies on the Indonesia Stock Exchange that produce sustainability reports from 2020 to 2022. The descriptive analysis describes insights into environmentally friendly accounting practices in Indonesia, while the ANOVA test is used to test the differences in environmentally friendly accounting practices based on industry types and years of study. The results show that environmental disclosure in Indonesia is still deficient. The companies allocate minimal expenditure on environmental issues. The different test results show that there is no significant difference in environmental costs based on industry type, there is a significant difference in environmental disclosure based on industry type, there is no significant difference in environmental costs based on year of study, and there are significant differences in environmental disclosure based on year of study.
DISCLOSURE INDEX OF HAZARDOUS TOXIC WASTE (LB3) IN INDONESIA Sujarweni, Wiratna; Arifah, Siti
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 1 (2023): April 2023
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v8i1.345

Abstract

This research aimed to compile a toxic hazardous materials waste (LB3) disclosure index in Indonesia, knowing the difference between unweighted and weighted LB3 disclosures in manufacturing and oil and gas companies, mineral and coal mining management (Minerba). The data used was primary, sourced from FGD and questionnaires with the sampling technique used were accidental sampling. The secondary data used was the LB3 disclosure data of manufacturing and mining companies listed on the Indonesia Stock Exchange (IDX) in 2019 using purposive sampling techniques. The index preparation method used descriptive tests and independent t-test tests to look for differences in unweighted and weighted LB3 disclosures in manufacturing and mining companies. The results of this study in the form of LB3 disclosure index as many as 21 disclosure items with their respective weights. The test results were no different but the mean value of LB3 weighted disclosure (0.2945) was higher than the mean weighted value (0.283). The difference from the unweighted and weighted index is 0.0142, the difference is very small, so statistically there is no different LB3 disclosure in manufacturing companies and miners.
GREEN ACCOUNTING PRACTICES IN INDONESIAN COMPANIES Sujarweni, Wiratna; Christmawan, Poly Endrayanto Eko
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 1 (2024): April 2024
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v9i1.1425

Abstract

This research aims to analyze green accounting practices in Indonesia. Environmentally accounting practices are assessed using the Global Reporting Initiative (GRI). The research sample consists of companies on the Indonesia Stock Exchange that produce sustainability reports from 2020 to 2022. The descriptive analysis describes insights into environmentally friendly accounting practices in Indonesia, while the ANOVA test is used to test the differences in environmentally friendly accounting practices based on industry types and years of study. The results show that environmental disclosure in Indonesia is still deficient. The companies allocate minimal expenditure on environmental issues. The different test results show that there is no significant difference in environmental costs based on industry type, there is a significant difference in environmental disclosure based on industry type, there is no significant difference in environmental costs based on year of study, and there are significant differences in environmental disclosure based on year of study.
Co-Authors Poly Endrayanto Eko Christmawan Siti Arifah