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All Journal Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Jurnal Ilmiah Wahana Akuntansi Jurnal Riset Akuntansi Politala Jurnal Aktiva : Riset Akutansi dan Keuangan
Fety Widianti Aptasari
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Economics, Econometrics & Finance Social Sciences

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Standar Akuntansi Keuangan untuk Pengelolaan Lingkungan di Sektor FMCG: Kajian PSAK yang Relevan Fety Widianti Aptasari; Putri, Baiq Krisnina Maharani; Khairul, Mujahidi
Jurnal Ilmiah Wahana Akuntansi Vol. 19 No. 2 (2024): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.19.0211

Abstract

The Fast-Moving Consumer Goods (FMCG) industry faces major challenges related to plastic waste, resource consumption, and carbon emissions. With the increasing global awareness of sustainability, FMCG companies are encouraged to transform through the circular economy, eco-friendly packaging innovation, and recycling technologies. The implementation of accounting standards such as PSAK 1, PSAK 16, PSAK 57, and PSAK 68 is crucial in ensuring transparency and accountability of environmental management. This study analyzes how these standards support the management of environmental obligations in the FMCG sector. The results show that the adoption of PSAK not only improves the transparency of financial reports but also drives the reduction of waste and carbon emissions. Sustainability reports based on PSAK improve corporate reputation and consumer trust. However, environmental regulations in Indonesia, such as Presidential Regulation No. 83 of 2018 and Law No. 32 of 2009, are still weak in implementation and enforcement, thus hampering investment in green technology. The lack of supervision worsens the situation, making companies less compliant with financial reporting and environmental responsibilities. This study recommends strengthening regulations, law enforcement, and adoption of international standards to encourage compliance and sustainability in the FMCG sector. The combination of innovation, PSAK compliance, and social commitment is the key to long-term sustainability.
Konsep Aset Dalam Perspektif Standar Akuntansi dan Al-qur'an Khairul Mujahidi; Ely Windarti Hastuti; Fety Widianti Aptasari; Baiq Krisnina Maharani Putri
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 6 No 3 (2024): Oktober 2024
Publisher : Program Studi Akutansi - Universitas Nusa Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/aktiva.v6i3.253

Abstract

Al-Qur’an adalah kitab yang diyakini oleh setiap umat muslim menjadi pedoman dan guideline hidup, yang digunakan sebagai rambu rambu dalam menjalankan kehidupan dan pengambilan keputusan. Tujuan penelitian ini adalah merumuskan konsep aset dengan merujuk kepada pandangan Al-Qur’an. Guna mencapai tujuan itu, penelitian dilaksanakan menggunakan paradigma islam. Data penelitian ini adalah hasil studi terhadap literatur yang relevan dengan objek formal maupun objek material penelitian. Data dikoleksi melalui, pengalaman, pengamatan, dan kajian terhadap literatur yang dikumpulkan. Data hasil dianalisis menggunakan pandangan Stake (1995) dan analisis makna aset dalam Al Qur’an menggunakan penalaran nalar Al-Jabiri. Penelitian ini berhasil merumuskan konsep aset yang holistic dan bermakna daripada konsep aset yang berlaku sesuai standar akuntansi saat ini. Menurut penelitian ini, aset merupakan rahmat yang Tuhan amanatkan kepada hambanya baik berupa materi maupun non-materi, dengan memperhatikan prinsip-prinsip ketuhanan dalam pengelolaannya yang mana tujuan akhir dari aset ini adalah semakin membuat manusia sadar bahwa semua akan kembali lagi kepada Tuhan termasuk semua aset yang dimiliki saat ini. Akhirnya penelitian ini memberikan implikasi pada terciptanya konsep aset yang mampu mendekatkan diri kepada Tuhan.
Dampak Pajak Karbon pada Akuntansi dan Branding Perusahaan: Perspektif Kesepakatan Paris di Indonesia Fety Widianti Aptasari
SUBSTANSI Vol 8 No 2 (2024): JURNAL SUBSTANSI
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47731/subs.v8i2.2935

Abstract

Research objective: This research aims to analyze the impact of the Paris Agreement and carbon tax policy on the operations and branding strategies of companies in Indonesia. Method: This research uses a literature review method with critical analysis conducted by categorizing literature based on key themes, such as the impact of carbon tax on company operations, impact on branding strategies, and opportunities and challenges. Research findings: The results show that while the carbon tax adds to the cost burden, it provides opportunities for innovation and strengthening the company's brand image. Effective implementation of sustainability strategies has the potential to increase global competitiveness and build loyalty of consumers who care about environmental issues. Practical implication: The integration of sustainability strategies not only strengthens brand image and global competitiveness, but also provides long-term benefits through cost savings and tax incentives.
AKUNTANSI BERKELANJUTAN DALAM EVALUASI DAN PENGUKURAN KINERJA RANTAI PASOKAN SIRKULAR Muhammad Helmi Falah; Fety Widianti Aptasari
Jurnal Riset Akuntansi Politala Vol 8 No 2 (2025): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v8i2.572

Abstract

Supply chain transformation towards a circular economy (CE) model is a key strategy in addressing the sustainability crisis caused by linear economic practices. CE offers a new paradigm that balances economic achievement with social and environmental responsibility. However, the implementation of Circular Supply Chain (CSC) still faces challenges, especially in terms of performance evaluation and measurement. One of the main obstacles is the lack of agreement on indicators that can assess sustainability comprehensively at the supply chain level. This study examines the role of sustainable accounting as a strategic information system to support transparency and accountability in CSC performance measurement. Through a literature study, this study maps CE indicators used in academic studies and industry practices. The results show that existing indicators are still fragmented and have not fully integrated economic, environmental, and social dimensions. As a contribution, this study proposes two composite indicators designed to provide a more holistic picture of CSC performance. This framework is expected to support more effective decision-making and encourage the transition towards a sustainable circular supply chain.
Co-Authors Baiq Krisnina Maharani Putri Ely Windarti Hastuti Khairul Mujahidi Khairul, Mujahidi Muhammad Helmi Falah Putri, Baiq Krisnina Maharani