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Journal : IIJSE

Application of Green Accounting: Potential Profit from Waste Utilization of Chicken House Business Akhmad Akram Hirman; Syamsinar Syamsinar; Anna Sutrisna Sukirman; Loso Judijanto; Encep Sopandi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.4549

Abstract

Environmental accounting, namely green accounting, is accounting for the cost of the environment and it is reported in financial statements. Its cost is recognized as the obligation of the company to the environment. This study aims to: a) calculate the company's profit by deducting revenue with cost including environmental costs, and b) estimate the amount of potential profit resulting from waste processing to produce products with economic value. The research was a case study by collecting data from a chicken house company (RPA) that Hajjah Ani in Makassar owned. Data collection such as estimated sales value and waste processing costs were collected through interviews and observations in this company and then compared with those estimated sales and environmental costs from several slaughterhouse companies around Makassar. Researchers calculated the estimated profit of three alternative processed products: fertilizer, food products, and animal feed. The results showed that each alternative product has different potential in increasing profits from the lowest level of 2% to the highest level of 25% which is compared to the previous profit.
Comparison of Generation Z Leadership Styles in Makassar and Surabaya: A Contextual Study in the Accounting Profession Reswari, Pingkan Ardha; Habiburrochman, Habiburrochman; Hirman, Akhmad Akram; Supratiwi, Wiwik
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study explores the leadership styles of Generation Z professionals in the accounting and finance sector in two major Indonesian cities, Makassar and Surabaya. Using a qualitative approach with thematic analysis, data were collected through semi-structured interviews with ten informants, including accounting staff, tax consultants, and auditors. The findings reveal that Generation Z leaders in both contexts demonstrate democratic, participatory, and situational leadership styles characterized by openness, collaborative decision-making, and the integration of digital technology into workplace practices. Despite cultural differences between Makassar and Surabaya, consistent leadership patterns emerged, particularly in valuing fairness, transparency, and inclusivity in financial reporting and team management. The study contributes to the growing literature on intergenerational leadership by offering insights into how Generation Z’s digital orientation and collaborative values shape organizational practices. Practically, the results highlight the importance of organizations to foster inclusive work environments, leverage technology, and encourage active participation from younger professionals. The research also identifies limitations related to sample scope and cultural depth, suggesting opportunities for broader, cross-sectoral, and cross-cultural studies in the future.