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All Journal Journal of Sharia Business Management
Wilda Sri Munawaroh Harahap
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Economics, Econometrics & Finance Social Sciences Other

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ANALYSIS OF THE ROLE OF SUSTAINABILITY ACCOUNTING IN IMPROVING THE ENVIRONMENTAL AND SOCIAL PERFORMANCE OF MANUFACTURING COMPANIES IN INDONESIA. Wilda Sri Munawaroh Harahap
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 2 (2025): Juni
Publisher : CV. Barokah Publsiher

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Abstract

This study aims to analyze the role of sustainability accounting in improving the environmental and social performance of manufacturing companies in Indonesia. With the growing global awareness of sustainability issues, companies are expected not only to pursue financial profit but also to consider the impact of business activities on the environment and society. Through a qualitative approach involving literature reviews and case studies, this research finds that proper implementation of sustainability accounting can positively impact transparency, accountability, and corporate decision-making in managing environmental and social issues. The results also indicate that companies that consistently apply sustainability accounting show improvements in reputation, operational efficiency, and regulatory compliance
A ANALISIS EFEKTIVITAS PENERIMAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB P2) TERHADAP PENDAPATAN ASLI DAERAH (PAD) KABUPATEN DELI SERDANG Clarayati Octavia Manalu; Wilda Sri Munawaroh Harahap
INTERNATIONAL, Journal of Sharia Business Management Vol 2 No 2 (2023): Juni
Publisher : CV. Barokah Publsiher

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This study aims to determine the effectiveness analysis of rural and urban land and building tax revenue (PBB P2) on local revenue (PAD) Deli Serdang district. This study emphasizes more on a process in solving problems with researchers directly involved in the object under study. The data collected can be in the form of interviews with informants which are described in a question, observation and literature study. The results of the data collection were analyzed and conclusions were drawn. So overall the level of effectiveness of PBB from 2017-2021 shows the criteria for an effective interpretation value, with an average percentage gain of 276%. And the data that has been obtained is known to the growth rate of PBB Kab. Deli Serdang. In 2021, the lowest PBB growth rate will only get a percentage of 71.15% with an interpretation value criterion that is effective.
THE ROLE OF COST ACCOUNTING IN THE DETERMINATION OF SELLING PRICES Wilda Sri Munawaroh Harahap
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 3 (2025): September
Publisher : CV. Barokah Publsiher

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This study aims to analyze the role of cost accounting in determining the selling price of a product. The study was conducted using a qualitative method of literature study approach to 12 scientific articles published in the last five years. The results show that cost accounting, especially the full costing and cost plus pricing methods are very important to ensure the right selling price in order to cover all production costs and provide optimal profit. In manufacturing companies, accurate cost calculations are needed for the entire length of overhead costs, while in MSMEs, the application of cost accounting can minimize losses due to inappropriate prices. Thus, cost accounting plays an important role in making decisions on selling price determination strategies so that business desires can be maintained.
Co-Authors Clarayati Octavia Manalu