Jihan Mawaddah
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Analisis Penerapan Teori Akuntansi Positif Terhadap Kasus Derivatif Pada PT. Mayora Indah VS Bankers Trust Internasional PLC, CS Jihan Mawaddah; Sintya Kirana; Nafisah Nuqma Nasyiwa
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.v2i1.1351

Abstract

This research aims to examine the application of positive accounting theory to the derivatives case involving PT. Mayora Indah vs Bankers Trust International PLC, CS. The methodology utilized in this study is descriptive analysis employing a qualitative approach. The data used here is secondary data, sourced from research journals that have been reprocessed. The research findings indicate that the derivatives transaction conducted by PT. Mayora Indah does not qualify as hedging aligning with the principles of prudential banking. This determination is due to the fact that the master agreement for said transaction is also fictitious, thus lacking validity in the derivative transaction.
Analisis Penerapan Akuntansi Lingkungan Terhadap Pengelolaan Limbah Pada PT. Multi Hanna Kreasindo Jihan Mawaddah; Putri Permata Sari; Paradilla Sandi Br Bangun
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 3 No. 1 (2024): Februari : Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v3i1.1697

Abstract

This research aims to determine the application of environmental accounting to waste management at PT. Multi Hanna Kreasindo. The method used in this research is a descriptive analysis method with a qualitative approach. The type of data used in this research is secondary data, where the data comes from research journals that have been reprocessed. Based on the research results, it shows that the company has presented and disclosed information related to waste management carried out in its operational activities.