Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Management Studies and Entrepreneurship Journal (MSEJ) Determinasi: Jurnal Penelitian Ekonomi Manajemen dan Akuntansi
Najwan Malika
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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

Found 2 Documents
Search

 1 
JURNAL ANALISIS PENGUKURAN DAN PENGAKUAN AKUNTANSI PERSEDIAAN BERDASARKAN PSAK NO.14 PADA TOKO BUKET ALKHANSA CRAFT Wulandari, Arin Dwi; Andrian M. Fikri; Najwan Malika; Citra N. Sari; Fahana U. Sari
Determinasi: Jurnal Penelitian Ekonomi Manajemen dan Akuntansi Vol. 2 No. 1 (2024)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/determinasi.v2i1.192

Abstract

Inventory, or goods available for use in making a company's products, is a valuable asset in a company. The company can continue to operate with inventory. Alkhansa Craft Bouquet Shop is a business that operates in the bouquet sector which produces flower bouquets, snack bouquets, or other bouquets which are then sold for a profit. Alkhansa Craft Bouquet Shop is located on Jl. Rajawali Raya, Nilagraha, Gonilan, Kartasura District, Sukoharjo Regency, Central Java 57169. The purpose of conducting this research is to determine the accounting measurement and recognition of inventory based on PSAK No. 14 at the Alkhansa Craft Bouquet Shop. The method used in this research is a qualitative research method which is a method for describing the condition of a company using actual facts that occur in a company. This research concludes that the measurement and recognition of inventory accounting is based on PSAK No.14 at the Alkhansa Bouquet Shop Craft has not been implemented yet.
Pengaruh Penerapan Green Accounting, Material Flow Cost Accounting, Corporate Social Responsibility, Envinronmental Disclosure Dan Envinronmental Performance Terhadap Sustainable Development Najwan Malika; Rina Trisnawati
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 5 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i5.8255

Abstract

This study aims to examine the effect of Green Accounting, Material Flow Cost Accounting (MFCA), Corporate Social Responsibility (CSR), Environmental Disclosure, and Environmental Performance on Sustainable Development in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2023. This study uses a quantitative approach with secondary data obtained from annual reports and company annual reports. The resulting sample was 79 and was selected through a purposive sampling technique with certain criteria, such as involvement in the PROPER program and publication of desire reports. The data were analyzed using SPSS with descriptive analysis stages, classical assumption tests, F tests, customized R², and t tests. The results showed that of the five independent variables tested, only Environmental Disclosure had a significant effect on Sustainable Development, while the other variables did not show a significant effect. This finding shows the importance of environmental information transparency in supporting sustainable development.
Co-Authors Andrian M. Fikri Citra N. Sari Fahana U. Sari Rina Trisnawati Wulandari, Arin Dwi