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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Journal Research of Social Science, Economics, and Management
Ariza, Dani
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science

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Role of Accountant to Net Zero Emission Carbon in Power Plant Company PT. Cikarang Listrindo Tbk Jarot, Haryanto; Pribadi D, Yanuar; Ariza, Dani; Sihalolo, S. Wolker; Ramadhan, Yanuar
Journal Research of Social Science, Economics, and Management Vol. 3 No. 04 (2023): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v3i04.579

Abstract

The application of accounting towards zero carbon emissions in power generation companies is a strategic initiative in facing the challenges of global climate change. Power generation companies are increasingly realizing the importance of reducing their environmental impact by adopting sustainable practices. One of the key steps in achieving this goal is to implement accounting that focuses on measuring, reporting, and managing carbon emissions. The study examines power companies' efforts in implementing zero carbon emissions accounting as part of their sustainability strategy. The approach involved identifying, measuring, and reporting carbon emissions from companies' operations, energy resources, and supply chains. This data is then used to develop carbon emission reduction strategies and identify energy efficiency opportunities. The results of the study show that the implementation of zero carbon emission accounting has helped power generation companies to identify potential carbon emission reductions, improve their operational efficiency, reduce environmental impact, and support business continuity. In addition, public disclosures about carbon emissions have strengthened the company's image in the eyes of stakeholders, such as customers, investors, and regulators.
EFEKTIFITAS E-KATALOG PADA KEGIATAN PENGADAAN BARANG DAN JASA (PBJ) DALAM UPAYA PEMERINTAH MENCEGAH FRAUD Sihaloho, Saut Wolker; Ariza, Dani; Munandar, Agus
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 1 (2024): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v7i1.798

Abstract

Government Procurement of Goods and Services (PBJ) through e-purchasing with e-catalog is expected to be as a more reliable method for PBJ officer, specifically for Commitment-making officer (PPK) and Procurement Officer (PP) due to the process has become faster and easier to choose between providers, as well as all transaction recorded in the LKPP e-catalog and therefore the process is transparent in nature. Procurement method with e-catalog expected can prevent fraud or human error. This study uses juridical normative approach by going through reference book, regulations, and related literature. Results of this research proof that Procurement of Government Goods and Services through e-katalog, has benefit in term of clarity, speed of the process and the simplicity, however in term of fraud resistance there is still loophole in the system. Through e-catalog prices can be see by anyone, selection process and also all transaction are recorded in the LKPP e-catalog therefore transparent in nature. However, price set in the LKPP e-catalogue are the highest in the government, therefore PP still has to negotiate the price.
E-KATALOG: Langkah Strategis Pemerintah dalam Memerangi Fraud Pengadaan Barang dan Jasa Ariza, Dani
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i1.649

Abstract

This research aims to investigate the effectiveness of e-catalogs as a strategic government initiative in combating fraud in the procurement of goods and services. E-catalogs represent an innovation in the procurement process expected to enhance transparency, speed, and reliability in the selection of suppliers by the government. The research employs a juridical normative approach, detailing references from books, regulations, and relevant literature. The findings of the research indicate that the use of e-catalogs has had a positive impact on clarity, process acceleration, and ease in selecting suppliers. However, the study also identifies potential security loopholes that need attention to enhance resilience against fraud within the system. While e-catalogs enable open access to prices, the research highlights the need for additional strategies to address the potential for high price negotiations. The implications of these findings can serve as a foundation for the government to continually develop and improve the security of e-catalogs as an effective tool in maintaining integrity and transparency in the procurement of goods and services.
Co-Authors Agus Munandar, Agus Jarot, Haryanto Pribadi D, Yanuar Ramadhan, Yanuar Sihaloho, Saut Wolker Sihalolo, S. Wolker