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All Journal ProBisnis : Jurnal Manajemen Innovative: Journal Of Social Science Research
Simatupang, Erik Martua
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Humanities Computer Science & IT Economics, Econometrics & Finance Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Enviromental Credits Accounting dan Peran Akuntansi Dalam Transisi Hijau: Kajian Literatur Simatupang, Erik Martua; Dani, Muhammad Riyan; Anakampun, Arif; Darma, Jufri
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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The global environmental crisis, marked by climate change, rising carbon emissions, and the degradation of natural resources, has created an urgent demand for transparent and accountable reporting systems. International regulatory pressures, such as the Paris Agreement and carbon pricing policies, have compelled companies to shift their focus not only toward profitability but also toward long-term sustainability. In this context, accounting plays a strategic role in providing relevant information on sustainability activities, particularly through the application of environmental credits accounting, which involves the recognition, measurement, and reporting of carbon credits and other environmental instruments. This article aims to examine the role of accounting in supporting the green transition by reviewing literature on the concepts, practices, and challenges of implementing environmental credits accounting. The research method employed is a literature review by analyzing recent scholarly sources, institutional reports, and sustainable accounting standards. The findings indicate that environmental credits accounting significantly contributes to enhancing transparency in sustainability reporting, supporting green investment decisions, and strengthening corporate legitimacy in response to increasingly stringent environmental regulations. Nevertheless, key challenges remain, including inconsistencies in reporting standards, limitations in valuation methods, and the lack of harmonized cross-country policies. In conclusion, accounting plays a central role in accelerating the green transition; however, consistent regulatory frameworks and standardized reporting practices are essential to ensure its effective implementation.
Audit Manajemen Sumber Daya Manusia Studi Kasus: PT. Yihong Novatex Indonesia Simanjuntak, Hana Elisabet; Purba, Hasna Cecilia; Panjaitan, Ribka Joy Nejevrina; Simatupang, Erik Martua; Sibarani, Choms Gary Ganda Tua
ProBisnis : Jurnal Manajemen Vol. 16 No. 06 (2025): November: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Audit manajemen sumber daya manusia (SDM) merupakan alat evaluasi strategis untuk menilai efektivitas, efisiensi, dan kepatuhan fungsi-fungsi pengelolaan tenaga kerja dalam organisasi. Penelitian ini bertujuan mengevaluasi pelaksanaan fungsi SDM di PT. Yihong Novatex Indonesia, khususnya pada aspek kesejahteraan karyawan, prosedur pemutusan hubungan kerja (PHK), dan proses rekrutmen ulang pasca-PHK. Penelitian menggunakan pendekatan kualitatif dengan metode studi kasus yang berfokus pada peristiwa PHK massal terhadap 1.126 karyawan yang dianalisis melalui tahapan audit pendahuluan, audit program (ICQ), dan audit lanjutan. Hasil penelitian menunjukkan bahwa pengelolaan SDM di perusahaan masih menghadapi kelemahan struktural yang signifikan. Permasalahan utama terletak pada tidak terpenuhinya hak-hak normatif pekerja, seperti keterlambatan pembayaran upah, tidak diterbitkannya slip gaji, dan tidak diserahkannya salinan perjanjian kerja. Selain itu, pelaksanaan PHK dilakukan tanpa prosedur hukum yang tepat, menunjukkan lemahnya sistem pengawasan internal dan minimnya komunikasi antara manajemen dan karyawan. Proses rekrutmen ulang pasca-PHK memang telah dilakukan sebagai langkah pemulihan hubungan industrial, namun belum sepenuhnya transparan dan terdokumentasi dengan baik. Hal ini menegaskan bahwa perusahaan perlu memberikan perhatian khusus pada penguatan sistem pengendalian internal, peningkatan kepatuhan terhadap regulasi ketenagakerjaan, serta pembangunan mekanisme komunikasi yang partisipatif dan berkelanjutan. Audit manajemen SDM terbukti menjadi instrumen penting dalam mendorong reformasi kebijakan, penguatan tata kelola perusahaan, serta terciptanya hubungan industrial yang adil, harmonis, dan berkelanjutan.
Co-Authors Anakampun, Arif Dani, Muhammad Riyan Jufri Darma Panjaitan, Ribka Joy Nejevrina Purba, Hasna Cecilia Sibarani, Choms Gary Ganda Tua Simanjuntak, Hana Elisabet