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All Journal JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Worksheet : Jurnal Akuntansi Journal of Educational Management Research
Rizky Mega Arini
Politeknik Negeri Tanah Laut
Humanities Economics, Econometrics & Finance Education Social Sciences

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PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN KEPMENDESA PDTT NOMOR 136 PADA BUMDES MARITIM JAYA KABUPATEN TANAH BUMBU TAHUN 2024 Endang Permata Sari; Noor Amelia; Rizky Mega Arini; Deafatunnizwa Ulfida; Muhammad Akbar
Worksheet : Jurnal Akuntansi Vol 5, No 2 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i2.7175

Abstract

Transparent and accountable financial management is an essential requirement for the sustainability of Village-Owned Enterprises (BUMDes) towards improving the rural economy institutions. Many BUMDes, however, remain challenged in organizing proper financial reporting in accordance with established standards, including BUMDes Maritim Jaya in Tanah Bumbu Regency. This study focuses on explaining the steps involved in preparing financial reports at BUMDes Maritim Jaya based on the Ministry of Village, Development of Disadvantaged Regions, and Transmigration Regulation Number 136 of 2022 concerning Guidelines for Preparing BUMDes Financial Reports. A qualitative descriptive method with quantitative data was employed, using observation and documentation techniques for data collection. The results indicate that after assistance and the implementation of standardized financial report formats, all financial transactions were recorded systematically, fixed assets were inventoried and depreciated, and comprehensive financial reports—including income statements, changes in equity, financial position reports, and notes to the financial statements—were successfully prepared. The application of these standards contributed to enhancing transparency and accountability in BUMDes financial management. Nevertheless, BUMDes Maritim Jaya still experienced losses as revenues were insufficient to cover operational expenses and asset depreciation. This study is projected to provide a useful reference for applying accounting standards at the village level and to strengthen BUMDes financial governance.
GREEN ACCOUNTING DAN DAMPAKNYA TERHADAP KINERJA LINGKUNGAN: STUDI PADA PT INDO TAMBANGRAYA MEGAH TBK Riyadatul Muthmainnah; Rizky Mega Arini; Ananda Sabrida Tora Boru Sinaga; Audina Rahmi; Victorinus Laoli; Nova Sabrina
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 2 (2025): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v9i2.11533

Abstract

Studi ini mengkaji bagaimana penerapan akuntansi hijau memengaruhi kinerja lingkungan di PT Indo Tambangraya Megah Tbk (ITMG). Tiga aspek utama akuntansi hijau—biaya lingkungan, pengungkapan lingkungan, dan investasi lingkungan—diuji terhadap tiga indikator kinerja: emisi karbon, efisiensi energi, dan pengelolaan limbah. Menggunakan analisis SEM-PLS dengan 100 responden internal dari ITMG, temuan menunjukkan bahwa investasi lingkungan memiliki pengaruh paling kuat dan signifikan terhadap kinerja lingkungan (β = 0,583; t = 10,377), diikuti oleh biaya lingkungan (β = 0,187; t = 3,259). Sementara itu, pengungkapan lingkungan tidak menunjukkan pengaruh yang signifikan. Hasil ini menegaskan bahwa tindakan nyata dalam pengelolaan sumber daya memainkan peran yang lebih besar dalam meningkatkan kinerja lingkungan daripada sekadar praktik pelaporan. Kata kunci: Akuntansi hijau, Kinerja Lingkungan, Investasi Lingkungan, Biaya Lingkungan, Penambangan Batubara, ITMG.
Integrating AI Waste-Sorting Technology into Entrepreneurship Education: An Experimental Study on Student Sharfina Puteri Amima; Rizky Mega Arini; Riyadatul Muthmainnah; Annisa Tri Hidhayati; Rizky Aldi Setianda; Monry Fraick Nicky Gillian Ratumbuysang
Journal of Educational Management Research Vol. 5 No. 3 (2026)
Publisher : Al-Qalam Institue

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61987/jemr.v5i3.2332

Abstract

This study aims to evaluate the effectiveness of integrating AI-based waste-sorting technology into entrepreneurship education to enhance students’ cognitive literacy and entrepreneurial self-efficacy. The study employed a quantitative pre-experimental method using a One-Group Pretest–Posttest design involving 29 high school students. Data were collected through cognitive literacy tests, Likert-scale questionnaires, and observations of system performance. The findings indicate a substantial improvement in students’ cognitive literacy, with mean scores increasing from 38.62 in the pretest to 84.14 in the posttest, achieving an N-Gain score of 0.74 categorized as high. Students also demonstrated highly positive perceptions of the learning innovation, reflected in perceived usefulness (91.0%) and entrepreneurial interest (90.4%). Although the AI waste-sorting system achieved a classification accuracy of 63.8%, it effectively promoted students’ awareness of sustainable practices and encouraged entrepreneurial thinking related to environmental issues. The study implies that AI technology can function as a sociotechnical educational tool that transforms environmental challenges into innovation opportunities and supports the development of sustainability-oriented entrepreneurial competencies among students.
Co-Authors Amima, Sharfina Puteri Annisa Tri Hidhayati Audina Rahmi Deafatunnizwa Ulfida Endang Permata Sari Monry Fraick Nicky Gillian Ratumbuysang Muhammad Akbar Noor Amelia Nova Sabrina Riyadatul Muthmainnah Rizky Aldi Setianda Sinaga, Ananda Sabrida Tora Br Victorinus Laoli