Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL Amkop Management Accounting Review (AMAR)
Harahap, Nurmala Sari
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Social Sciences Other

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

Found 2 Documents
Search

 1 
IMPLEMENTATION OF MEDAN MAYOR REGULATION NUMBER 51 OF 2021 ON THE PERFORMANCE OF THE HEAD OF THE ENVIRONMENT IN KELURAHAN BESAR, MEDAN LABUHAN DISTRICT, MEDAN CITY Harahap, Nurmala Sari; Isnaini, Isnaini; Lubis, Maksum Syahri
SOSIOEDUKASI Vol 14 No 1 (2025): SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universaitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/sosioedukasi.v14i1.5730

Abstract

This study analyzes the implementation of Medan Mayor Regulation Number 51 of 2021 in Kelurahan Besar, Medan Labuhan District, with a focus on the role of environmental heads in optimizing Land and Building Tax (PBB) revenue. Based on Edward III's policy implementation model, policy success is influenced by communication, resources, disposition (implementing attitude), and bureaucratic structure. This study employs a descriptive qualitative method, utilizing data collection techniques that include interviews, observations, and documentation of informants, comprising village heads, neighborhood heads, government section heads, and community members. The study's results indicate that the implementation of this policy still faces several obstacles, including the lack of systematic socialization, limited work facilities, low performance-based incentives, and a lack of coordination among agencies. In addition, low public tax awareness, mainly due to post-pandemic economic conditions, further worsens the effectiveness of policies. The solution includes technical guidelines, training, incentives, coordination, and performance evaluation to optimize Medan Mayor Regulation Number 51 of 2021 and increase Regional Original Revenue (PAD).
Green Accounting as Part of PT Halindo Berjaya Mandiri's Corporate Social Responsibility In Mitigating Environmental Risks Harahap, Nurmala Sari; Yenni Samri Juliati Nasution; Hendra Hermain
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.2808

Abstract

This study aims to examine in depth how the implementation of green accounting is carried out as a form of corporate social responsibility in order to reduce environmental risks at PT Halindo Berjaya Mandiri, a company engaged in the fisheries sector and previously experienced a decline in reputation due to allegations of environmental pollution. This study uses a qualitative approach with an in-depth interview method conducted with management, accounting staff, and officers who handle the company's waste management. The findings of this study indicate that the company has begun implementing the concept of green accounting, especially in the form of recording costs related to waste management and the construction of wastewater treatment plants (IPAL). However, the implementation is still limited to simple recording and has not been supported by a structured and separate recording system in detail. Nevertheless, this initial step is considered to have had a positive impact, especially in reducing the potential for environmental pollution and increasing the company's internal awareness of the importance of maintaining environmental sustainability.
Co-Authors Hendra Hermain Isnaini, Isnaini Maksum Syahri Lubis Yenni Samri Juliati Nasution