Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Neo Journal of economy and social humanities
Noeng, Amanda Yecci
Unknown Affiliation
Humanities Computer Science & IT Economics, Econometrics & Finance Social Sciences

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

Found 2 Documents
Search

 1 
Accounting for the Green Economy: Integration of Biological Asset Accounting and Green Accounting Practices in Horticultural SMEs in Sikka Regency Mitan, Wilhelmina; Noeng, Amanda Yecci
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 9 No. 3 (2025): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i3.2931

Abstract

This study aims to evaluate gaps in biological asset and environmental accounting practices in horticultural SMEs in Sikka Regency and to develop an integration model suitable for these SMEs' characteristics. This study uses a mixed-methods approach, combining qualitative analysis through in-depth interviews and documentation with quantitative analysis to measure the gaps between existing practices and applicable accounting standards. The research results indicate that most SMEs have not adopted PSAK 69 standards on the recognition and measurement of biological assets, and that they lack environmental cost recording in their financial statements. Based on these findings, this study develops an integrated model of biological asset accounting and environmental accounting, which is expected to enhance transparency and accountability and support the principles of a green economy in SME practices. This model is expected to help SMEs produce more accurate, relevant, and sustainable financial statements, thereby supporting environmentally friendly strategic decision-making.
The Influence of the Implementation of Financial Information Systems in Credit Cooperatives on the Quality of Financial Reports in the San Dominggo Hokeng KSP Kopdit and Ikamala KSP Kopdit Cooperatives Lewar, Sesilia Ekarista; Sanga, Konstantinus Pati; Dilliana , Siktania Maria; Noeng, Amanda Yecci
Neo Journal of economy and social humanities Vol 4 No 4 (2025): Neo Journal of Economy and Social Humanities
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v4i4.350

Abstract

This study aimed to analyze the influence of implementing credit cooperative financial information systems on the quality of cooperative financial reports, using a case study at KSP Kopdit San Dominggo Hokeng and KSP Kopdit Ikamala. The research data were obtained from primary sources using questionnaires distributed to 42 respondents from both cooperatives. The data analysis method used in this study was simple regression analysis, and hypothesis testing was conducted using the t-test. The descriptive  analysis result showed that the variable of the credit cooperative financial information system in KSP Kopdit San Dominggo Hokeng and KSP Kopdit Ikamala was categorized as “Very Good” with an average score of 90,63. Likewise, the variable of financial report quality was categorized as “Very Good” with in average score of 88,2. The statistical result of the t-test indicated that the financial information system had a significant effect on the quality of financial reports. This means that an improvement in the financial information system could significantly enhance the quality of cooperative financial reports.
Co-Authors Dilliana , Siktania Maria Lewar, Sesilia Ekarista Mitan, Wilhelmina Sanga, Konstantinus Pati