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All Journal Al-MIKRAJ: Jurnal studi Islam dan Humaniora JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Journal of Advances in Accounting, Economics, and Management Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan
R.Pandin, Maria Yovita
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Analisis Peranan Akuntansi Dan Pelaporan Lingkungan Pada Perusahaan PT Asia Pulp & Paper (APP) Sinar Mas R.Pandin, Maria Yovita; Maharani Putri, Viviane; Daffa Setiawan, Farrel
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 5 No. 1 (2024): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v5i1.10732

Abstract

In the business world, environmental accounting and reporting has become a major concern. Concern about environmental issues such as climate change, natural resource conservation, and sustainability has encouraged companies and organizations around the world to consider the environmental impact of their business operations. More and more companies are adopting sustainable business practices and committing to environmental responsibility. This research aims to provide benefits to manufacturing companies such as Asia Pulp & Paper Sinar Mas regarding the important role of environmental accounting and reporting for a company. The methodused in this researc his qualitative with a descriptive approach. The data usedare secondary data. The results of this research are on Asia Pulp & Paper Sinar Mas which has implemented and presented environmental reporting.
Pemanfaatan Financial Technology Dalam Meningkatkan Akses Modal Bagi Pelaku Ekonomi Hijau dan Ekonomi Biru Susanto, Marcell Willard; Sutarto, Sudarynianto Nurathaya; Rohman, Rizal Asy Ary; R.Pandin, Maria Yovita
AL-MIKRAJ Jurnal Studi Islam dan Humaniora (E-ISSN 2745-4584) Vol 4 No 02 (2024): Al-Mikraj, Jurnal Studi Islam dan Humaniora
Publisher : Pascasarjana Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almikraj.v4i02.5413

Abstract

This research was conducted to be able to determine the development of the rate of financial innovation in facilitating increased capital for green economy and blue economy actors as a means of contributing to providing sources of information on related topics and finding out more about economic sustainability in Indonesia by understanding the dynamics of the development of financial innovation, so that it can identifying the opportunities and challenges that exist in encouraging sustainable economic sector growth in the hope of providing a clearer picture of the importance of supporting the green economy and blue economy. The method we use is qualitative, which is used in this research process, obtained through an interview process with Green and Blue Economic Actors such as vegetable and fish sellers in the market, after which we explain and re-analyze the related concepts to obtain problem formulation and conclusions from conducting the analysis. the. The results obtained from this interview are that the use of Financial Technology has proven to be easier for economic actors, and accessing capital for business development can be done easily through financial innovation in the Financial Technology section, making it easier for green and blue economic actors.obtain the formula of problems and conclusions that exist from conducting such analysis
Analisis Faktor-Faktor yang Mempengaruhi Penerapan Prinsip Blue Economy dan Dampak pada Masyarakat di Wilayah Pesisir Kenjeran Surabaya Vega Buana, Amelia; Ayu, Nouva; R.Pandin, Maria Yovita
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 1 No. 4 (2024): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v1i4.334

Abstract

Penelitian ini membahas tentang implementasi konsep Ekonomi Biru di kawasan pesisir Kenjeran, Surabaya, dengan fokus pada faktor-faktor yang mempengaruhi implementasinya dan dampaknya terhadap masyarakat setempat. Surabaya, sebagai kota pesisir terbesar di Indonesia, mempunyai potensi besar dalam menerapkan prinsip Ekonomi Biru untuk meningkatkan kesejahteraan masyarakat setempat dan melestarikan ekosistem pesisir. Melalui pendekatan interdisipliner yang mencakup aspek ekonomi, lingkungan, dan sosial, penelitian ini mengidentifikasi faktor-faktor yang mempengaruhi keberhasilan penerapan prinsip Ekonomi Biru di Kenjeran dan dampaknya terhadap masyarakat. Studi ini menyimpulkan bahwa wilayah pesisir Kenjeran menawarkan peluang besar bagi pembangunan ekonomi berkelanjutan. Namun tantangan lingkungan dan ekonomi memerlukan pendekatan pembangunan yang holistik. Rekomendasinya mencakup kebijakan pembangunan berkelanjutan, perbaikan pengelolaan sampah, pemberdayaan masyarakat, pengakuan terhadap hukum adat, dan promosi produk lokal. Dengan menerapkan langkah-langkah tersebut diharapkan kawasan pesisir Kenjeran dapat berkembang secara berkelanjutan.
Peran Kesetaraan Gender, Peluang Pengembangan SDM, dan Transparansi dalam Peningkatan ESG-Sosial pada PT Bank BRI Tbk Pramesti, Astri Ayu; Dewi, Nadia Fransiska; Salsabela, Dania; Novita, Febrianti; R.Pandin, Maria Yovita
Journal of Advances in Accounting, Economics, and Management Vol. 1 No. 2 (2023): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v3i1.809

Abstract

Penelitian ini menganalisis pengaruh kesetaraan gender, pengembangan SDM, dan transparansi terhadap ESG-Sosial pada PT Bank Rakyat Indonesia (Persero) Tbk dengan pendekatan kuantitatif menggunakan data sekunder dari laporan keberlanjutan. Hasil uji Chi-Square menunjukkan tidak terdapat hubungan signifikan antara ketiga variabel terhadap ESG-Sosial. Temuan ini mengindikasikan bahwa implementasi ESG-Sosial di perusahaan berlangsung merata tanpa dipengaruhi oleh perbedaan persepsi terhadap variabel-variabel tersebut. Studi ini menekankan pentingnya integrasi nilai keberlanjutan secara menyeluruh dalam strategi organisasi.
Pemanfaatan Financial Technology Dalam Meningkatkan Akses Modal Bagi Pelaku Ekonomi Hijau dan Ekonomi Biru Susanto, Marcell Willard; Sutarto, Sudarynianto Nurathaya; Rohman, Rizal Asy Ary; R.Pandin, Maria Yovita
AL-MIKRAJ Jurnal Studi Islam dan Humaniora Vol. 4 No. 02 (2024): Al-Mikraj, Jurnal Studi Islam dan Humaniora
Publisher : Pascasarjana Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almikraj.v4i02.5413

Abstract

This research was conducted to be able to determine the development of the rate of financial innovation in facilitating increased capital for green economy and blue economy actors as a means of contributing to providing sources of information on related topics and finding out more about economic sustainability in Indonesia by understanding the dynamics of the development of financial innovation, so that it can identifying the opportunities and challenges that exist in encouraging sustainable economic sector growth in the hope of providing a clearer picture of the importance of supporting the green economy and blue economy. The method we use is qualitative, which is used in this research process, obtained through an interview process with Green and Blue Economic Actors such as vegetable and fish sellers in the market, after which we explain and re-analyze the related concepts to obtain problem formulation and conclusions from conducting the analysis. the. The results obtained from this interview are that the use of Financial Technology has proven to be easier for economic actors, and accessing capital for business development can be done easily through financial innovation in the Financial Technology section, making it easier for green and blue economic actors.obtain the formula of problems and conclusions that exist from conducting such analysis
Co-Authors Ayu, Nouva Daffa Setiawan, Farrel Dewi, Nadia Fransiska Maharani Putri, Viviane Novita, Febrianti Pramesti, Astri Ayu Rohman, Rizal Asy Ary Salsabela, Dania Susanto, Marcell Willard Sutarto, Sudarynianto Nurathaya Vega Buana, Amelia