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All Journal Jurnal Riset Ekonomi dan Akuntansi Riset Ilmu Manajemen Bisnis dan Akuntansi
Beata Sakristi Sarni
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Green Accounting Terhadap Sustainability Ekonomi Pada Industri Perkebunan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Beata Sakristi Sarni; Vunky Syahrial; Maria Yovita R Pandin
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 2 (2023): June : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v1i2.424

Abstract

The purpose of this research is to study and analyze the impact of green accounting on the sustainability of companies in plantations listed on the Indonesian Stock Exchange. This research is a quantitative research obtained by taking secondary data and determining the sample by purposive sampling using the Slovin formula. In this study, the number of samples was 18 manufacturing companies and the analysis technique used in this study was simple linear analysis. In this study, green accounting is assessed using company annual report data and environmental protection level data (PROPERA) obtained from the Ministry of Environment and Forestry. Based on survey results, green accounting has a positive impact on the financial sustainability of companies in the plantation sector and includes environmental costs in the company's annual report.
Penerapan Audit Manajemen Untuk Menilai Ekonomisasi, Efisiensi Dan Efektivitas Fungsi Pengadaan Barang Dan Jasa: Studi Kasus pada PT. PLN ULP Ruteng, Nusa Tenggara Timur Beata Sakristi Sarni; Tries Ellia Sandari
Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 1 No. 3 (2023): Agustus : Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v1i3.91

Abstract

This study discusses the management audit on the function of procurement of goods and services. Management audit is a tool for management audit is a tool that can be used by companies to measure the economy, effectiveness, and efficiency or evaluation of management activity programs. This study aims to assess the economization, efficiency, and effectiveness of the function of the procurement of goods and services at PT PLN ULP Ruteng. The scope of the procurement function includes the procurement organization, the procurement process which consists of: procurement planning, procurement implementation, payment and reporting. In this study, it is more specifically discussed about the audit of goods and services procurement organizations. Presidential Regulation No. 16 of 2018 states that the Government Goods/Services Procurement Policy Agency, hereinafter referred to as LKPP, is an institution tasked with developing and formulating policies for the Government's procurement of goods/services. This research is a qualitative research with a case study approach. Data collection techniques used are observation, interviews, and documentation. The method of data analysis is carried out with the elements of the management audit, the data obtained will be classified into the Criteria, Conditions, Causes, Effects groups. From the results of research on the procurement function in the organization of procurement of goods and services PT PLN ULP Ruteng it cannot be said to be effective and efficient. From the specified criteria, there are weaknesses in this program. The recommendations given by researchers to companies can be used as material to make improvements to these weaknesses.
Co-Authors Maria Yovita R Pandin Tries Ellia Sandari Vunky Syahrial