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All Journal Gema Wiralodra Asian Journal of Social and Humanities
Gaus, Muh
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Decision Sciences, Operations Research & Management Earth & Planetary Sciences Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Other

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Analysis of the financial capability of the Bandung City Government West Java budget 2018 – 2021 Gaus, Muh; Munandar, Agus
Gema Wiralodra Vol. 15 No. 1 (2024): Gema Wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v15i1.668

Abstract

This research was conducted to analyze the financial capability of the Bandung City government in West Java in 2018-2021. The approach used is financial ratio analysis which includes the ratio of independence, effectiveness, and efficiency. The data used is sourced from the Bandung City Government website from the Bandung City Budget realization report for the 2018-2021 period. The results of the analysis showed the value of independence ratio of 91.3%, effectiveness ratio of 88.4%, and efficiency ratio of 86.4%. The value of the independence ratio indicates the high financial ability of the government to finance its activities. A high effectiveness ratio indicates the country's high ability to generate revenue. High capability is indicated by a high-efficiency ratio in controlling the government budget. Overall, the results of the analysis show that the financial capability of the Bandung City government during the 2018-2021 period is in good condition. This is indicated by an independence ratio of 91.3%. The effectiveness ratio is 76%. The efficiency ratio is 86.4%. Therefore, the government needs to increase the efficiency ratio of 84.6%, this figure can still be increased so that its financial capabilities are more optimal in the future.
The Role of Accountants in Climate Change in the Cement Industry in Indonesia: Net Zero Emissions Movement 2060 Ramadhan, Yanuar; Restuningsih, Cita; Nur Haristi, Alifia; Gaus, Muh; Sandy, Sandy; Siswanti Sulim, Dewi
Asian Journal of Social and Humanities Vol. 2 No. 03 (2023): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v2i03.196

Abstract

The target of this study discusses the Role of Accountants on Climate Change related to Net Zero Emissions 2060 in the Cement Sub-Sector Industry in Indonesia. This study uses narrative analysis that describes the causes of climate change, the impact on company finances and accountants' efforts in dealing with field conditions. This study found that if the accounting profession can function dominantly covering various climate change issues, its function is to force all accountants to contribute to helping the government meet the target of the Net Zero Emissions 2060 movement by internalizing climate change issues in financial statements, assisting company management in making sustainable strategy planning, measuring environmental impacts and developing carbon emission reduction strategies. The conclusion of this study is companies registered in the cement sector industry in general have supported the Indonesian government's program in the Net Zero Emission 2060 movement. This is evidenced by the activities and activities they carry out in sustainability reports and corporate social responsibility activity reports
Co-Authors Agus Munandar, Agus Nur Haristi, Alifia Ramadhan, Yanuar Restuningsih, Cita Sandy Sandy Siswanti Sulim, Dewi