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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah International Journal of Economics and Management Research
Meliana Puspitasari
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences Other

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Implementation of Environmental Management Accounting in the Waste Management Process at Az-Zahra Clinic, Karawang Regency Nyimas Ayu Purnamasari; Lilis Lasmini; Meliana Puspitasari
International Journal of Economics and Management Research Vol. 4 No. 3 (2025): December : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i3.543

Abstract

Environmental issues arising from medical waste have become an increasingly significant concern in the management of healthcare facilities. This study aims to examine the application of Environmental Management Accounting (EMA) in the waste management process at the Az-Zahra Clinic in Karawang Regency. The research uses a descriptive qualitative approach, with data collected through interviews, observations, and documentation studies. The results indicate that Az-Zahra Clinic has implemented waste management practices, including sorting, temporary storage, and destruction of medical waste through third-party vendors. However, the clinic’s environmental cost recording remains manual and is not integrated into its financial system, which leads to a lack of transparency and accountability. Environmental costs are currently recognized as part of general operating expenses without specific classification, and the measurement of these costs is done using the historical cost method. This study highlights the importance of integrating EMA to enhance the efficiency of waste management, improve compliance with environmental regulations, and ensure transparency in environmental cost recording. By adopting EMA, the clinic could better track and manage its environmental costs, which would contribute to improved operational efficiency and sustainability. It is recommended that the clinic develop a more integrated environmental accounting recording system to enhance the management of environmental impacts, improve the clarity of cost allocations, and support long-term sustainability in its operations. The study underscores the need for healthcare facilities to adopt systematic environmental accounting to ensure compliance with environmental standards and contribute to overall sustainability goals.
Analisis Efektifitas Pengelolaan dan Sistem Pengendalian Piutang pada Koperasi Makmur Mandiri di Rengasdengklok Shabrina Kamilia Fajri; Sihabudin; Meliana Puspitasari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 9 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i9.2749

Abstract

Cooperatives, as business entities, are always encouraged to play an active role in providing credit services needed by the community. By providing credit to small and medium businesses, it is hoped that this sector can improve the quality of its activities. This research aims to test and analyze the effectiveness of the Receivables Management and Control System at the Makmur Mandiri Cooperative in Rengasdengklok. The research method used is descriptive with a qualitative approach, with data collection techniques in the form of interviews, observation and documentation. The analytical methods used include analysis of Receivable Turn Over (RTO), Average Collection Period (ACP), Arrears Ratio, Collection Ratio, as well as evaluation of the cooperative control system. The research results show that internal control of receivables at the Makmur Mandiri Cooperative has been implemented in accordance with COSO standards. Although providing credit to cooperatives from 2018 to 2022 is considered quite effective, it still fluctuates every year due to the significant impact of Covid-19 which causes economic uncertainty, resulting in many cooperative members experiencing delays in paying loans at maturity.
Pengaruh Inklusi Keuangan dan Pengelolaan Keuangan Terhadap Kinerja UMKM di Desa Rengasdengklok Utara Kiki Carnasih; Rohma Septiawati; Meliana Puspitasari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 11 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i11.3957

Abstract

This study aims to analyse the impact of financial inclusion and financial management on SMEs. Financial inclusion refers to SMEs' access to financial services, while financial management encompasses the practices of managing funds and the effective use of capital. The unit of analysis for this research is SMEs in the village of Rengasdengklok Utara, with data collection conducted through the distribution of questionnaires. A sample of 65 respondents was targeted, but data was obtained from 58 respondents, with sampling conducted using purposive sampling technique. The analysis technique used is multiple linear regression analysis, which is a statistical method to determine the relationship between dependent and independent variables. This is because improved financial inclusion and financial management can enhance the overall performance of SMEs; financial inclusion provides financial access to business actors, while effective financial management can optimise the use of funds, thus these two factors can improve SME performance. For future researchers conducting similar studies, it is suggested that the sample size be larger and the data distribution more extensive. Furthermore, it is recommended to investigate variables such as social capital, financial technology, and more, to identify other factors that may influence SME performance..
PENGARUH PENGUNGKAPAN LINGKUNGAN BERBASIS GRI DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN PERTAMBANGAN DI BEI Ardelia Nopianti; Meliana Puspitasari; Awaliawati Rachpriliani
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Release
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.55804

Abstract

This study analyzed 195 mining issuers' data from the Indonesia Stock Exchange (IDX) for the 2020–2024 period using multiple linear regression to examine the effect of environmental disclosure (GRI index) and company size (ln total assets) on ROA, ROE, and NPM. Partial test results indicate that environmental disclosure has no effect, while company size has a significant negative effect. Simultaneous test results confirm that both variables jointly influence financial performance. This finding suggests that the benefits of environmental disclosure are not readily apparent, while large-scale companies tend to experience decreased profitability due to high operational costs in the short term.
Co-Authors Ardelia Nopianti Awaliawati Rachpriliani Kiki Carnasih Lilis Lasmini Nyimas Ayu Purnamasari Rohma Septiawati Shabrina Kamilia Fajri Sihabudin