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All Journal Jurnal Akuntansi dan Bisnis Krisnadwipayana
Saepul Anwar
Departemen Akuntansi, Universitas Djuanda, Indonesia
Economics, Econometrics & Finance

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FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PEMILIHAN PROGRAM STUDI AKUNTANSI PADA PERGURUAN TINGGI Saepul Anwar; Ade Budi Setiawan; Kartina Fitria Ningsih
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 11 No 2 (2024): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

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Abstract

The background of this research problem is about the selection accounting study programs which is decreasing in college university. So the aim of the research is to identify factors that influence to the decision of selecting accounting study programs at univeristy. The research method in this study uses a quantitative approach with data sources that include primary and secondary data through data collection techniques using literature studies and field research through interview mechanisms, observation, distribution of questionnaires and documentation processes
MODEL PENYUSUNAN PELAPORAN KEUANGAN BERBASIS GREEN ACCOUNTING : ANALISIS STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR UNTUK MENDUKUNG TUJUAN PEMBANGUNAN BERKELANJUTAN (SDGS). Saepul Anwar; Susy Hambani; Fitra Weli; Annisa Lutfiah Zahra
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 11 No 3 (2024): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v11i3.112

Abstract

Company financial reporting currently requires financial allocation towards aspects of environmental empowerment in the form of corporate responsibility which is recognized as part of a company's investment as part of the green accounting implementation component, however the facts on the ground show that not all companies understand the concept of green accounting and how to implement it. in its financial reporting, this research aims to be able to analyze how the concept of green accounting is applied empirically in a company in the form of accountability in financial reports as part of efforts to support sustainable development (SDGS) which in this case is applied to the company PT companies operating in the sector manufacturing. The methodology used in this research uses in-depth observation techniques through direct problem analysis techniques through observation and documentary techniques. The results of this research show that company management has implemented several green accounting concepts in the management or governance of its financial reporting, such as in the profit and loss report component, although it has not been carried out optimally, this is because the balance sheet component has not yet reported responsibility for the allocation of costs in green accounting that has been carried out. The novel value that this research tries to offer is related to the model for preparing financial reporting in companies using a green accounting element base
Co-Authors Ade Budi Setiawan Annisa Lutfiah Zahra Fitra Weli Kartina Fitria Ningsih Susy Hambani