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All Journal Jurnal Riset Akuntansi
Raihan Aditya Perkasa
Unknown Affiliation
Economics, Econometrics & Finance

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Penerapan Akuntansi Lingkungan Dalam Hal Pengelolaan Limbah Produksi Pada Perusahaan Pengalengan Ikan Tuna PT. Aneka Tuna Indonesia Roni Setiawan; Raihan Aditya Perkasa; Zacky Maulana
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.v2i1.1329

Abstract

The purpose of this study is to investigate how the application of environmental accounting in terms of to manage production waste in fish canning companies PT. Aneka Tuna Indonesia. This study is qualitative research. This study uses primary data. Primary data were collected by interview. The results of this study are PT. Aneka Tuna Indonesia has identified, recognized, and measured environmental costs but the company has not made explicit and separate disclosure of environmental cost reports. Stages of treatment of environmental costs are treated as components of production costs, namely direct material costs, direct wage costs, and overhead costs.
Pengaruh Standar Akuntansi Pemerintah, Kompetensi Sumber Daya Manusia, dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah Roni Setiawan; Raihan Aditya Perkasa; Zacky Maulana
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.v2i1.1330

Abstract

The purpose of this research is to determine the impact of the implementation of Government Accounting Standards (SAP), Human Resource Capability (HRM), and Internal Control System (ICS) on the quality of government financial reporting. The research method involves a systematic literature review. The strategy for selecting journal articles related to the quality of government financial reporting is influenced by factors such as government accounting standards, internal government control systems, and human resource capabilities. Financial reports serve as a form of accountability for the management of national/regional finances within a specific time frame. The focus or objective of financial reports is to provide quality information that is useful to its users.
Co-Authors Rony, Zahara Tussoleha Zacky Maulana