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All Journal Ganaya: Jurnal Ilmu Sosial dan Humaniora Reviu Akuntansi dan Bisnis Indonesia
Laksmi, Azarin Carissa Putri
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Religion Arts Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Conformity of the Waste Bank Accounting System with SAK-EMKM in Kendal City Jatmika, Surya; Wijayanti, Alya Adita Nur; Sari, Dhany Efita; Laksmi, Azarin Carissa Putri
Ganaya : Jurnal Ilmu Sosial dan Humaniora Vol 8 No 2 (2025)
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/ganaya.v8i2.3949

Abstract

The financial management of waste banks plays a crucial role in ensuring their sustainability and accountability. However, many waste banks, including the Langenharjo Waste Bank, face challenges in implementing accounting systems that comply with financial reporting standards. This study aimed to describe the accounting system implementation in Langenharjo Waste Bank and its conformity with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK-EMKM), from its transaction recording system to the final financial statements. This qualitative research applied a case study design with research subjects involving the chairman, the treasurer, and two staff. The data were collected through interviews, observations, and documentation; validated using source and method triangulation; and analyzed using interactive analysis. The results showed that the accounting system implementation in Langenharjo Waste Bank had been conducted regularly and manually in two ways: listing the garbages, the customers and their savings, and the particular journals; and reporting the profit and the loss. The results also indicated that the accounting system implementation at Langenharjo Waste Bank had not conformed with the SAK-EMKM. The main reason was the need for more accounting management knowledge. Some changes needed at the recording stage were making a general journal, completing the classification, and summarizing phases by making ledgers and trial balances. At the reporting stage, it was necessary to prepare the financial position report and notes on financial statements to improve the accounting system at Langenharjo Waste Bank.
Inovasi Teknologi sebagai Moderator Corporate Social Responsibility, Eco-efficiency dan Kinerja Keuangan Perusahaan Manufaktur di Indonesia Sari, Dhany Efita; Suranto, Suranto; Mustofa, Rochman Hadi; Asila, Nadia Fauzi; Fadhilah, Risma; Laksmi, Azarin Carissa Putri; Abdillah, Raden Ahmed
Reviu Akuntansi dan Bisnis Indonesia Vol. 9 No. 2 (2025): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v9i2.26796

Abstract

Latar Belakang: Lingkungan yang kompetitif memberikan dampak terhadap perkembangan tren bisnis saat ini. Namun, sebagian Perusahaan yang berfokus pada peningkatan keuntungan masih mengesampingkan tanggung jawab atas dampak operasionalnya terhadap lingkungan. Tujuan: Berdasarkan teori Natural Resource-based View (NRBV), penelitian ini bertujuan untuk memperoleh bukti empiris pengaruh Corporate Social Responsibility (CSR) dan Eco-efficiency terhadap kinerja keuangan perusahaan manufaktur di Indonesia yang dimoderasi oleh inovasi teknologi. Metode Penelitian: Penelitian ini menggunakan data panel dari 74 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode tahun 2019 hingga 2022. Penelitian ini menggunakan pendekatan Ordinary Least Squares (OLS) dan Generalized Method of Moments (GMM) sebagai model utama dalam penelitian ini. Hasil Penelitian: Hasil penelitian menunjukkan CSR dan eco-efficiency berpengaruh positif terhadap kinerja keuangan. Peneliti juga menemukan bahwa inovasi teknologi tidak berpengaruh dalam memoderasi hubungan antara CSR dan kinerja keuangan, akan tetapi inovasi teknologi berpengaruh positif dalam memoderasi hubungan antara eco-efficiency dan kinerja keuangan perusahaan. Adanya inovasi teknologi dapat membantu perusahaan menjadi lebih efisien dalam menjalankan praktik eco-efficiency serta memberikan keunggulan bersaing di pasar yang semakin memperhatikan keberlanjutan. Temuan ini juga menunjukkan strategi jangka panjang yang diperlukan bagi manajer, praktisi, regulator maupun akademisi. Keaslian/Kebaruan Penelitian: Penelitian ini menambahkan variabel inovasi teknologi sebagai variabel moderasi. Inovasi teknologi dapat meningkatkan kinerja perusahaan dengan mengurangi dampak lingkungan sehngga dapat membantu perusahaan untuk mengembangkan peluang pasar baru.
Co-Authors Abdillah, Raden Ahmed Asila, Nadia Fauzi Dhany Efita Sari fadhilah, risma Rochman Hadi Mustofa Suranto Suranto Surya Jatmika Wijayanti, Alya Adita Nur