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All Journal International Journal of Economic Research and Financial Accounting El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Fadjrihana, Meidah
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Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Circular Economy Practices and Material Flow Cost Accounting: Toward Sustainable Development Through Green Intellectual Capital Fadjrihana, Meidah; Mulyasari, Windu
International Journal of Economic Research and Financial Accounting Vol 3 No 3 (2025): IJHESS APRIL 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i3.320

Abstract

This research explores how manufacturing companies listed on the Indonesia Stock Exchange based on the Jakarta Stock Exchange Industry Classification (JASICA) from 2020 to 2023 can implement circular economy practices and material flow cost accounting in their activities, which not only prioritize profit but also care about environmental impact and achieve sustainable development with green intellectual capital as mediation. Referring to the resource-based view theory and the triple bottom line. Using a quantitative method with purposive sampling technique involving 109 manufacturing industry companies with 436 observations over 4 years. The findings of this study used STATA 14 and selected the random effects model (REM), which resulted in circular economy practices and green intellectual capital impacting sustainable development. However, circular economy practices do not impact green intellectual capital. Material flow cost accounting also does not impact sustainable development or green intellectual capital, and green intellectual capital cannot mediate the relationship between circular economy practices and material flow cost accounting. However, circular economy practices and material flow cost accounting have a significant simultaneous impact on sustainable development. The implication of this research is the need for companies to efficiently and comprehensively implement these practices simultaneously in achieving sustainable development. It is hoped that this research can make a fair contribution to sustainable development efforts in the manufacturing industry and other industries
Analisis PSAK No. 18: Akuntansi dan Pelaporan Program Manfaat Purnakarya Terhadap Bank Indonesia Fadjrihana, Meidah; Apriliani, Rida; Uzilawati, Lia
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 6 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i6.2276

Abstract

This study aims to determine the pension fund accounting records applied at Bank Indonesia based on the Statement of Accounting Standards (PSAK) No. 18. The type of research used is descriptive qualitative research. Data collection is based on the annual report and financial statements of the Bank Indonesia pension fund for the 2020 and 2021 periods. The analysis technique used in this research uses comparative descriptive which compares the financial statements of the Bank Indonesia pension fund with the Requirements of Accounting Standards (PSAK) No. 18. Based on the research that has been conducted regarding the Application of Accounting Standard Requirements (PSAK) No. 18 regarding pension fund accounting, it can be concluded that the recording and reporting of the Bank Indonesia pension fund is in accordance with the Application of Accounting Standard Requirements (PSAK) No. 18 and there are no deviations from the established standards.
Analisis PSAK No. 18: Akuntansi dan Pelaporan Program Manfaat Purnakarya Terhadap Bank Indonesia Fadjrihana, Meidah; Apriliani, Rida; Uzilawati, Lia
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 6 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i6.2276

Abstract

This study aims to determine the pension fund accounting records applied at Bank Indonesia based on the Statement of Accounting Standards (PSAK) No. 18. The type of research used is descriptive qualitative research. Data collection is based on the annual report and financial statements of the Bank Indonesia pension fund for the 2020 and 2021 periods. The analysis technique used in this research uses comparative descriptive which compares the financial statements of the Bank Indonesia pension fund with the Requirements of Accounting Standards (PSAK) No. 18. Based on the research that has been conducted regarding the Application of Accounting Standard Requirements (PSAK) No. 18 regarding pension fund accounting, it can be concluded that the recording and reporting of the Bank Indonesia pension fund is in accordance with the Application of Accounting Standard Requirements (PSAK) No. 18 and there are no deviations from the established standards.
Co-Authors Apriliani, Rida Mulyasari, Windu Uzilawati, Lia