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All Journal Jurnal Ilmiah Edunomika (JIE) Jurnal Ekonomi dan Studi Pembangunan (JESP)
Muh. Abdi Imam
IAIN PALOPO
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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ANALYSIS OF ENVIRONMENTAL ACCOUNTING ACTUALIZATION ON ENVIRONMENTAL COSTS AS AN EFFORT FOR SOCIAL RESPONSIBILITY AT PT. PN XIV SOUTH SULAWESI Andi Nurrahma Gaffar; Muhammad Ikram. S; Indra Kusumawati; Muh. Abdi Imam
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13096

Abstract

The objective of this study is to examine the Company's Environmental Accounting Actualization by identifying, acknowledging, quantifying, presenting, and reporting environmental expenses in financial statements. The study was carried out at PT. PN XIV South Sulawesi. This study employs primary qualitative data via interviews and secondary quantitative data derived from firm financial records. The findings indicate that corporations acknowledge the operational expenses associated with trash management (environmental costs) as a part of their production costs, taking into account that waste is generated as a by-product of the manufacturing process. Currently, there are no explicit regulations in accounting standards for the disclosure of environmental concerns in financial reports. Therefore, each firm has the freedom to apply its own policy in this regard.
KEPEMILIKAN INSTITUSIONAL DALAM MEMODERASI PRAKTIK MANAJEMEN LABA DI INDONESIA Muhammad Ikram.S; Andi Nurrahma Gaffar; Arzalsyah Arzalsyah; Muh. Abdi Imam; Dwi Syahrani; Didin Purniawan
JURNAL ILMIAH EDUNOMIKA Vol 8, No 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14364

Abstract

Penelitian ini bertujuan untuk mengkaji peran kepemilikan institusional dalam memoderasi praktik manajemen laba di Indonesia. Manajemen laba merupakan tindakan manajerial yang bertujuan untuk mempengaruhi laporan keuangan perusahaan guna mencapai tujuan tertentu, seperti memenuhi target kinerja atau memaksimalkan bonus. Kepemilikan institusional, sebagai salah satu bentuk pengawasan eksternal, diyakini memiliki kemampuan untuk membatasi praktik-praktik tersebut. Penelitian ini menggunakan metode kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode tertentu. Variabel dependen dalam penelitian ini adalah manajemen laba, yang diukur menggunakan discretionary accruals. Sementara itu, variabel independen adalah kepemilikan institusional dan beberapa variabel kontrol lainnya seperti ukuran perusahaan, leverage, dan profitabilitas. Hasil analisis menunjukkan bahwa kepemilikan institusional secara signifikan memoderasi hubungan antara variabel-variabel independen dan praktik manajemen laba. Kepemilikan institusional yang tinggi cenderung mengurangi intensitas manajemen laba yang dilakukan oleh manajemen perusahaan. Temuan ini mengindikasikan bahwa institusi yang memiliki saham di perusahaan mampu menjalankan fungsi pengawasan dengan baik sehingga dapat menekan praktik manajemen laba. Penelitian ini memberikan kontribusi bagi literatur akuntansi dan keuangan di Indonesia serta memberikan implikasi praktis bagi para investor institusional dalam mengelola portofolio investasi mereka. Selain itu, hasil penelitian ini juga bermanfaat bagi regulator dalam merumuskan kebijakan yang dapat meningkatkan transparansi dan akuntabilitas perusahaan publik
Does Gross Regional Domestic Product (GRDP) Affect Poverty in South Sulawesi? Two-Stage Least Squares (2SLS) Approach Abjinda Putra Asmara; Muh. Rasbi; Ishak Ishak; Fasiha Fasiha; Muhammad Nur Alam Muhajir; Muh. Abdi Imam
Jurnal Ekonomi dan Studi Pembangunan Vol 17, No 1 (2025)
Publisher : Universitas Negeri Malang

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Abstract

This research aims to determine the simultaneous relationship between poverty and PDRB variables in South Sulawesi. This type of research is quantitative which focuses on revealing simultaneous relationships between variables. The population is Poverty and PDRB data for districts/cities in South Sulawesi Province in 2020. The sample used is a saturated sample of 24 districts/cities sourced from the central statistics agency. Next, this research data was analyzed using the Two Stage Least Square (2SLS) method. The results of this research show that the poverty variable has a significant effect on PDRB at a significance level of 5%. Meanwhile, the PDRB variable has a significant effect on poverty at a significance level of 5%. So it can be concluded that there is a simultaneous relationship between PDRB and Poverty at a significance level of 5%. Control variables namely Income, Education and Expenditure have no influence on poverty. Control variables Population, PAD and HDI have a significant influence on poverty. The suggestion in this research is that regional governments, especially the province of South Sulawesi, should pay more attention to the equal distribution of income in each region to increase PDRB and also pay attention to other factors such as population, local original income and the Human Development Index (HDI).
Co-Authors Abjinda Putra Asmara Andi Nurrahma Gaffar Arzalsyah Arzalsyah Didin Purniawan Dwi Syahrani Fasiha Fasiha Indra Kusumawati Ishak Ishak Muh. Rasbi Muhammad Ikram. S Muhammad Ikram.S Muhammad Nur Alam Muhajir