Wahyu Al Amin
Unknown Affiliation

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

Found 2 Documents
Search

OPTIMALISASI AKUNTANSI LINGKUNGAN DALAM MENDUKUNG CSR DAN AKUNTANSI PERTANGGUNGJAWABAN UNTUK KEBERLANJUTAN PERUSAHAAN Wahyu Al Amin; Ersi Sisdianto
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 1 (2025): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i1.3394

Abstract

Abstract: Enviromental accounting, corporate social responsibility (CSR), and Responsibility accounting play a strategic role in supporting corporate sustainability, environmental accounting provides a framework for measuring and reporting the impact of corporate activities on the environment, while CSR and responsibility accounting ensure that companies are accountable to stakeholders and contribute to sustainable develovement. This study aims to identify strategies for optimizing enviromental accounting in supporting the implementation of CSR and responsibility accounting, and to analyze their impact on corporate sustainability. The reseach method used is a qualitative approach with descriptive analysis. Data were collected through literature studies, and analysis of sustainbility reports from several companies in the manufacturing and energy sectors. The results of the study indicate that the implementation of enviromental accounting integrated with CSR and responsibility accounting can umprove transparency, operational efficiency, and corporate reputation in the eyes of te public. Pratical implications of these findings include the need for strengthening regulations, developing standardzed reporting systems, and training for managers and accountants to improve understanding of sustainability accounting. Keywords : enviromental accounting ,CSR, responsilbility accounting, corrporate sustainbility Abstrak: Akuntansi lingkungan, Corporate Social Responsibility (CSR), dan akuntansi pertanggungjawaban memainkan peran strategis dalam mendukung keberlanjutan perusahaan. Akuntansi lingkungan memberikan kerangka untuk mengukur dan melaporkan dampak aktivitas perusahaan terhadap lingkungan, sementara CSR dan akuntansi pertanggungjawaban memastikan bahwa perusahaan bertanggung jawab terhadap stakeholder dan berkontribusi pada pembangunan berkelanjutan. Penelitian ini bertujuan untuk mengidentifikasi strategi optimalisasi akuntansi lingkungan dalam mendukung pelaksanaan CSR dan akuntansi pertanggungjawaban, serta menganalisis dampaknya terhadap keberlanjutan perusahaan. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan analisis deskriptif. Data dikumpulkan melalui studi literatur, dan analisis laporan keberlanjutan dari beberapa perusahaan di sektor manufaktur dan energi. Hasil penelitian menunjukkan bahwa implementasi akuntansi lingkungan yang terintegrasi dengan CSR dan akuntansi pertanggungjawaban dapat meningkatkan transparansi, efisiensi operasional, dan reputasi perusahaan di mata publik. Implikasi praktis dari temuan ini mencakup perlunya penguatan regulasi, pengembangan sistem pelaporan terstandar, serta pelatihan bagi manajer dan akuntan untuk meningkatkan pemahaman tentang akuntansi keberlanjutan. Kata kunci: akuntansi lingkungan, CSR, akuntansi pertanggungjawaban, keberlanjutan perusahaan
Pengaruh Locus Of Control Dan Reward Terhadap Kinerja Karyawan PT. Bank Negara Indonesia, Tbk. Kantor Cabang Harmoni Wahyu Al Amin; Udin Saprudin
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 4 (2026): April
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i4.9296

Abstract

This research aims to examine and analyze the influence of Locus of Control on Employee Performance, Reward on Employee Performance, and Locus of Control and Reward simultaneously (together) on Employee Performance at PT. Bank Negara Indonesia, Harmoni Branch Office, Background Employee performance is a key determinant of a company's success. At PT. Bank Negara Indonesia, Tbk., Harmoni Branch Office, employee performance evaluations for the 2022-2024 period show fairly good results but still require improvement efforts. Furthermore, attendance data indicates a significant number of employee absences, especially in 2023, suggesting an issue that could affect performance. This problem is suspected to be influenced by internal employee factors such as Locus of Control and also management policies such as the provision of Reward. Methodology The research method used is quantitative descriptive with a survey approach. Data was obtained through the distribution of questionnaires to respondents and analyzed using multiple linear regression analysis with the aid of the SPSS version 27 program. Results t-test results indicate that Locus of Control has a positive and significant influence on Employee Performance, evidenced by the calculated t-value (t count = 7.556) being greater than the t-table value (t table = 1.980) and the significance value (0.000) being less than 0.05. Reward is also proven to have a positive and significant influence on Employee Performance. F-test results indicate that Locus of Control and Reward simultaneously have a positive and significant influence on Employee Performance. Overall, Locus of Control and Reward are proven to significantly influence Employee Performance at PT. Bank Negara Indonesia, Harmoni Branch Office, Central Jakarta. The contribution of influence from these two independent variables to Employee Performance is 32.8% (R² = 0.328), while the remaining 67.2% is influenced by other variables outside this study.