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Contact Name
Budi Setiawan
Contact Email
jurnal.ibik@gmail.com
Phone
+62251-8337733
Journal Mail Official
jurnal.ibik@gmail.com
Editorial Address
Kampus Institut Bisnis dan Informatika Kesatuan Jalan Ranggagading No. 1 Bogor 16123
Location
Kota bogor,
Jawa barat
INDONESIA
Jurnal Ilmiah Akuntansi Kesatuan
ISSN : 23377852     EISSN : 27213048     DOI : https://doi.org/10.37641/
Core Subject : Economy,
Jurnal Ilmiah Akuntansi Kesatuan (JIAKES) dikelola dan diterbitkan oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Institut Bisnis dan Informatika Kesatuan bekerjasama dengan Fakultas Bisnis dan Fakultas Vokasional IBI Kesatuan.
Articles 2 Documents
Search results for , issue "In Press" : 2 Documents clear
The Effect of Information Technology Utilization, Human Resource Quality, and the Role of Organizational Commitment on the Quality of Financial Statements of PT. Dua Kelinci Marcella Hemalia Anggraini; Eskasari Putri
Jurnal Ilmiah Akuntansi Kesatuan In Press
Publisher : Institut Bisnis dan Informatika Kesatuan

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Abstract

The purpose of this study was to analyze the effect of information technology utilization, the quality of human resources, and the role of organizational commitment on the quality of PT Dua Kelinci's financial statements. This research method is quantitative. The population in this study were employees of PT. TWO KELINCI. The sample technique used in this study was to conduct a survey. The number of research samples was determined using the Slovin formula, based on this formula, the number of samples obtained was 96. The type of data used is primary data. The data collection technique uses two approaches, namely interviews and questionnaires. The data analysis techniques used in this research are multiple linear regression analysis and moderated regression analysis. Data quality checks and classical assumption tests must be completed before performing regression analysis to verify that the regression model meets valid requirements, namely reliability, normality, multicollinearity, autocorrelation, and heteroscedasticity. The result of this study is that the utilization of information technology has a positive effect on the quality of financial statements. The quality of human resources has a positive effect on the quality of financial reports. The role of organizational commitment has a positive effect on the quality of financial reports.
Green Accounting to Supporting Sustainable Development Goals of Tourism Objects in Bandar Lampung Putri, Rosydalina
Jurnal Ilmiah Akuntansi Kesatuan In Press
Publisher : Institut Bisnis dan Informatika Kesatuan

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Abstract

Government Regulation of the Republic of Indonesia Number 46 of 2017 requires all business sectors to implement environmental instruments in their economic activities. This is in line with the global action formed by the UN in 2015 to be able to realize the sustainability development goals in 2030. The tourism sector is one of the places that can educate the public in environmental conservation. This study aims to analyze the implementation of green accounting and identify the extent of the role of green accounting in supporting the sustainability development goals at tourist attractions in Bandar Lampung. The design of this study is qualitative with documents, observations and interviews in data collection. The sample of this study amounted to 11 tourist attractions in Bandar Lampung that have made financial records according to PSAK no. 1 and applied the principles of green accounting in their financial records. The findings in this study state that the implementation of green accounting in tourist parks in Bandar Lampung has been implemented well and in accordance with the provisions for recording costs in green accounting. However, in the implementation there are still several indicators that have not been met. With the implementation of the green accounting concept in its financial records, tourist attractions in Bandar Lampung have an important role in supporting the SDGs goals that have been set by the world.

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