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ANALISIS PENERAPAN EKONOMI HIJAU DI SEKITAR PANTAI KENJERAN LAMA Fillah Ardhi Fadhillah; Hwihanus, Hwihanus
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 9 No. 5 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v9i5.6455

Abstract

Kerusakan lingkungan yang ditimbulkan akibat kegiatan UMKM menjadi masalah yang terus berkelanjutan. Penelitian ini berusaha memberikan informasi mengenai pengaruh Ekonomi Hijau bagi para pelaku usaha UMKM untuk meningkatkan kesadaran para pelaku usaha terhadap lingkungan disekitar. Data yang digunakan dalam penelitian berikut memanfaatkan metode kualitatif yang data tersebut diperoleh dari wawancara langsung yang narasumbernya adalah para pelaku usaha
Pengaruh Penerapan Biaya Lingkungan Terhadap ROA, ROE, Dan NPM Di PT Aneka Tambang Tbk Fillah Ardhi Fadhillah; Maria Yovita R. Pandin
Journal of Management and Creative Business Vol. 2 No. 3 (2024): July : Journal of Management and Creative Business
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jmcbus.v2i3.2884

Abstract

Environmental damage caused by mining activities by PT ANTAM tbk is an ongoing problem. That continues to be an ongoing problem. This research seeks to provide information about the effect of environmental costs on company profitability for prospective stockholders or shareholders of ANTAM companies. The data used in the following research The following research uses a quantitative method in which the data is obtained from ANTAM tbk annual report in the period 2019-2023.
Penganggaran Berbasis Kinerja sebagai Upaya Meningkatkan Akuntabilitas Keuangan: Studi Literatur Chindy Manika Sari; Fillah Ardhi Fadhillah; Tries Ellia Sandari
Journal of Economic and Business Advancement Vol. 1 No. 3 (2026): March: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/rg9ed416

Abstract

This study aims to analyze the role of performance-based budgeting in enhancing financial accountability in the public sector through a literature review approach. Performance-based budgeting is understood as a budgeting system that emphasizes the linkage between planning, budget allocation, and measurable performance outcomes. The research method employed is a literature study that reviews textbooks, national and international scientific journals, and academic publications relevant to performance-based budgeting and financial accountability. The findings indicate that performance-based budgeting contributes positively to the improvement of financial accountability through greater transparency in budget utilization, the strengthening of reporting systems, and the enhancement of managerial decision-making quality. The literature also reveals that the successful implementation of performance-based budgeting is strongly influenced by the clarity of performance indicators, participation in the budgeting process, and the effectiveness of management control systems. The findings of this study are expected to serve as a conceptual reference for governments and researchers in developing budgeting practices that are more accountable and performance-oriented.