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All Journal Kupna Akuntansi: Kumpulan Artikel Akuntansi
Janwarin, Xaverius M
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Economics, Econometrics & Finance

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PENERAPAN AKUNTANSI LINGKUNGAN DALAM HAL PENGELOLAAN LIMBAH PRODUKSI PADA PT. ANEKA SUMBER TATA BAHARI Lestaluhu, Maulidya; Janwarin, Xaverius M; Dewi, Syarina Noormala
Kupna Akuntansi: Kumpulan Artikel Akuntansi Vol 5 No 1 (2024): Kupna Akuntansi: Kumpulan Artikel Akuntansi
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura di Kabupaten Maluku Barat Daya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/kupna.v5.i1.p65-75

Abstract

This research aims to find out how environmental accounting is implemented in terms of production waste management at PT. Various Sources of Maritime Management. This research uses qualitative research. The data collection methods used in this research are interviews, observation and documentation. The results of this research explain that PT. Aneka Sumber Tata Bahari has carried out the stages of implementing accounting in accordance with PSAK No.33 revised 2011. This is known based on identification, recognition and measurement, where the company has incurred and recognized waste management costs as well as measuring environmental costs (in terms of waste management ) carried out by PT. Various sources of nautical management use rupiah units, however, when presenting the company's waste management costs as one in the financial statements presented in the profit and loss report, the company should create a special environmental cost account in the profit and loss report. The stages of treating environmental costs as production costs are waste levy costs, waste water testing costs, air waste testing costs, IPAL cleaning, and waste channel repair costs.
ANALISIS PENGARUH PEMBERIAN KREDIT TERHADAP KEBERHASILAN USAHA Namkatu, Darmin; Janwarin, Xaverius M; Tomasoa, Theodora F
Kupna Akuntansi: Kumpulan Artikel Akuntansi Vol 6 No 2 (2025): Kupna Akuntansi: Kumpulan Artikel Akuntansi
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura di Kabupaten Maluku Barat Daya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/kupna.v6.i2.p31-36

Abstract

This study aims to determine the effect of credit provision on business success (Case study of MSME customers made by PT. Pegadaian (Persero) passso branch). This type of data is collected after primary data and secondary data are collected from research activities. The data analysis method uses quantitative descriptive analysis method. Data collection techniques using saturated sampling by distributing questionnaires to $ customers. Our data analysis technique is validity test, reliability test, simple linear regression analysis with t test hypothesis test. Based on the results of research on the analysis of credit provision on business success (case study of PT Persero Pawnshop Passo Branch), it can be concluded that creative credit provision has a significant influence on business success. This is evident from the results of simple linear regression analysis resulting from the calculation of the t-statistic value of the t value> t table (16.326>0.6838) with a significant level of 0.000 <0.05 which means that Ha is accepted. This means that the loan variable has a significant influence on business success by 93.6% and the remaining 6.4% based on the interpretation of the r value coefficient (Alma, 2009; 81) shows that the relationship between lending and the business success of PT Pawnshop Passo Branch is a positive relationship.
PENGARUH FINANCIAL KNOWLEDGE DAN FINANCIAL MANAGEMENT BEHAVIOR TERHADAP KEBERLANJUTAN USAHA Pattireuw, Avilia Martha; Janwarin, Xaverius M; Tomasoa, Theodora F
Kupna Akuntansi: Kumpulan Artikel Akuntansi Vol 6 No 2 (2025): Kupna Akuntansi: Kumpulan Artikel Akuntansi
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura di Kabupaten Maluku Barat Daya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/kupna.v6.i2.p12-23

Abstract

This study aims to analyze the influence of financial knowledge and financial management behavior on business sustainability. The method in this study uses a quantitative approach. The population in this study were owners or business actors of grocery stores located in Suli Village, Salahutu District. The sample determination used was the Purposive Sampling technique using the likert scale technique. Data was collected by disributing questionnaires as 50 respondents. By using statistical analysis parameters, namely validity test, reliability test, multicorrelation test, heteroscedasticity test, multiple linear analysis, determonation coefficient analysis, partial test and simultaneous test. Based on the results of the SPSS data processing analysis, it shows that the partial test shows that the financial knowledge variable has a positive and significant influence on business sustainability, while the financial management behavior variable has no influence on business sustainability, and the simultaneous test shows that the financial knowledge and financial management behavior variables have a positive and significant influence on business sustainability.
Co-Authors Dewi, Syarina Noormala Lestaluhu, Maulidya Namkatu, Darmin Pattireuw, Avilia Martha Tomasoa, Theodora F