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All Journal JWM (JURNAL WAWASAN MANAJEMEN) JOURNAL OF WETLANDS ENVIRONMENTAL MANAGEMENT Amkop Management Accounting Review (AMAR) JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN
Pusvita Indria Mei Susilowati
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Social Sciences Other

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DEKONTRUKSI ASET TETAP PEMERINTAHAN (PADA AKUNTAN DI KOTA BANJARMASIN) Monica Rahardian Ary Helmina; Ayu Oktaviani; Pusvita Indria Mei Susilowati; Ibnu Sutomo
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 11 No. 1 (2023)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jwm.v11i1.249

Abstract

The purpose of this study is to deconstruct the understanding of fixed assets in government institutions, using deconstructive semiotic studies based on Jacques Derrida's philosophy. Specifically, the research objectives are First, to understand the interpretation of financial statement providers on fixed assets, and evaluate their understanding of the concept of fixed assets applied in accounting. Second, carrying out a search for meaning (semiotics) structurally and deconstructive on the interpretation of fixed assets to reveal the structural reality that appears on the surface and is hidden behind the interpretation. This type of research is qualitative. Respondents were accountants in Banjarmasin, consisting of teaching accountants, government accountants, management accountants and public accountants. The results of the study concluded that accountants clearly understood the definition of fixed assets, especially government fixed assets. The structural meaning of semiotics Assets are all economic resources as a result of past events that have been controlled, owned by the government, assets have future economic and social benefits that will be achieved, either by the government or the community. Assets can be measured in terms of money, as well as non-financial resources. Necessary for the provision of services to the general public and these resources are maintained due to history and culture. Assets can be purchased on the APBD. Government assets that are the property of the government are obtained from past activities that are used for economic or social activities and are continuously used by the government. Assets can be measured in units of money, non-financial useful life of more than 12 months. Intended for use, in government or public activities. This finding has a fundamental contribution to the field of accounting science because it provides semiotic fundamental ideas for accounting standard setting policies
Swot Analysis of Peatland Utilization Assessment for Community (Case Study at Banjar Regency of South Kalimantan) Monica Rahardian Ary Helmina; Pusvita Indria Mei Susilowati; Alfian Misran
Journal of Wetlands Environmental Management Vol 10, No 1 (2022): January-June, 2022
Publisher : Center for Journal Management and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (240.809 KB) | DOI: 10.20527/jwem.v10i1.277

Abstract

Peatland is a unique, marginal, and fragile ecosystem. Its utilization must be based on thorough research and planning, and it needs supports from everyone. Yards, fields, and gardens are the forms that the community generally uses to utilize peatlands. This research aims to assess community's activities in the peatlands as their source of living and income. This research was conducted in Indonesia, specifically in the Province of South Kalimantan within an area with the biggest peatland contour. Descriptive data research was analyzed using thematic, socio-economic, and SWOT analysis. Research finding showed that farming is the suitable source of livelihood in the peatlands, besides plantation and other fields. The highest income from non-land activities on the peatlands are from entrepreneurship, physical service, and animal husbandry. People's general livelihood are as farmers whose prior commodity is with bigger average income than the province minimum wage per month. This is expected to describe that income from peatlands can make the ends meet of the community. This can also increase farmer's knowledge in cultivating their lands, the choice of plant type that is suitable with biophysical conditions of the peatlands. To work on the limit of the community's knowledge, activities and solutions from the experts on how to deal with farmer's problems in cultivating peatlands, are needed. Agroforestry technique is very suitable to analyze the source of livelihood. As forms to reserve lands in a farming world, the use of husk charcoal is also suggested. It has abundant benefits. It is often used for soil loosening, even for composting. Farmers make use of it for making compost, bokashi, Takakura, planting media, and seedbed media.
KONTRIBUSI PAJAK KENDARAAN BERMOTOR PADA UNIT Muhammad Alfian Rosyadi; Pusvita Indria Mei Susilowati
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 2 No. 2 (2021)
Publisher : Universitas Lambung Mangkurat

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

Abstract

This research..aims to find out..and..analyze the level of contribution of motor vehicle tax revenue (PKB) to the regional revenue service unit (UPPD) Banjarmasin I. The type of data used is quantitative data, such as target and realization data. motor vehicle tax (PKB) from 2019-2020. The results obtained are the contribution of motor vehicle tax (PKB) to the regional revenue service unit (UPPD) Banjarmasin I is classified as effective and has increased.
Examining the Relationship between ESG Disclosure, Financial Performance, and Company Value Pusvita Indria Mei Susilowati; Muhammad Nordiansyah; Amiruddin Amiruddin; Darmawati Darmawati
Amkop Management Accounting Review Vol. 5 No. 1 (2025): January - June
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i1.2453

Abstract

This study aims to examine the relationship between ESG disclosure, financial ratios (profitability, leverage, and Total Asset Turnover/TATO), and firm value as proxied by market capitalization. A quantitative approach was employed using secondary data from 18 industrial sector companies listed on the Indonesia Stock Exchange during the 2021–2023 period, resulting in 54 observations. The analysis methods included multiple linear regression, mediation tests based on the Baron & Kenny approach and Sobel test, as well as classical assumption testing. The results indicate that ESG disclosure is not significantly influenced by TATO, profitability, or leverage. However, profitability and ESG disclosure both show a positive and significant effect on firm value. In contrast, TATO and leverage have no significant impact. Moreover, there is no evidence that ESG disclosure mediates the relationship between financial variables and firm value. These findings highlight the importance of ESG disclosure as an independent factor that directly contributes to market value, regardless of traditional financial performance. Therefore, companies are encouraged to proactively enhance the quality of their ESG reporting to build investor trust and strengthen competitive positioning in the market.
Co-Authors Alfian Misran Amiruddin Amiruddin Ayu Oktaviani Darmawati Darmawati Ibnu Sutomo Monica Rahardian Ary Helmina Muhammad Alfian Rosyadi Nordiansyah, Muhammad