Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal Jurnal Riset Akuntansi
Tri Herlinda
Unknown Affiliation
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Analisis Penerapan Akuntansi Lingkungan Terhadap Pengelolaan Limbah (Studi Kasus Pada PT Perkebunan Nusantara VII Lampung Tengah) Tri Herlinda; Natasya Adelia putri; Nasrul Kahfi
Jurnal Riset Akuntansi Vol. 2 No. 1 (2024): February : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i1.1249

Abstract

The purpose of this study is to evaluate how a company identifies, recognizes, measures, presents, and discloses in its financial statements the environmental accounting aspects related to waste treatment costs. This research uses a descriptive approach and document analysis to explore the role of environmental accounting on waste management through the collection and evaluation of related documents. The researcher's findings are the application of accounting to the environment of PT Perkebunan Nusantara VII Bekri Lampung Central Unit records the transaction as an expense if it is used for the company's operational activities. Environmental Accounting Applied to Waste Management at PT Perkebunan Nusantara VII Bekri Central Lampung Unit using the checklist method and has 100% means it meets the standards.
Peran Teori Akuntansi Terhadap Sistem Pelaporan Keuangan Pada PT. Ramayana Lestari Sentosa Putri Permata Sari; Tri Herlinda; Liana Liana
Jurnal Riset Akuntansi Vol. 2 No. 1 (2024): February : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i1.1251

Abstract

This article discusses the role of accounting theory in the financial reporting system in company PT. Ramayana Lestari Sentosa. Accounting theory has an important role in development of accounting and financial reporting systems in companies. This research using qualitative descriptive methods of secondary data at PT. Ramayana Lestari Sentosa. The results of this research indicate that the company has implemented accounting theory in its financial reporting system. However, there are several challenges and obstacles faced in the implementation of the accounting system, such as changes in regulations, limited human resources, use of technology, limited time and costs, and experiencing difficulties in processing data. By Therefore, companies must pay attention to these factors in developing the system better and integrated accounting. It is hoped that this article will provide insight and understanding a better understanding of the role of accounting theory in the development of accounting and reporting systems finances in the company.
Co-Authors Liana Liana Nasrul Kahfi Natasya Adelia putri Putri Permata Sari