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Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : 3063413X     EISSN : 30634148     DOI : https://doi.org/10.62951/prosemnasieda.v2i2
Core Subject : Economy,
Economics, Econometrics & Finance
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi, Is a collection of scientific papers or articles that have been presented at the National Research Conference which is held regularly every year by the Indonesian Economic and Accounting Research Association. The topic of the paper published in the Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi, namely: (a). Accounting, (b). Management, (c). Economics, (d). Other relevant fields, and published twice a year (January and July).
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 72 Documents
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Model Akuntansi Lingkungan Dalam Mengidentifikasi Biaya Lingkungan Pengelolaan Sampah Berbasis Open Dumping Di Tempat Pembuangan Akhir (TPA) Wairii Elisabeth Atika; Siktania Maria Dilliana; Yuliana Anggreani Dua Delang Kolit
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 3 No. 2 (2026): Juli: Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v3i2.283

Abstract

This study aimed to develop an environmental accounting model for Identifying environmental cost of open-dumping-based waste management at Wairii Final Disposal Site (TPA),  Kolisia Village, Magepanda District, Sikka Regency. This study employed a qualitative research method with a descriptive approach. Data were obtained through observation , interviews, documentation, and analysis of the Budget Implementation Document (Dokumen Pelaksana Anggaran/ DPA)  of the Sikka Regency Environmental Agency For Fiscal Year 2026. The results showed that the environmental cost components   successfully identified consisted of Prevention Costs and Internal Failure Costs, While Detection Costs and External Failure Costs had not been specifically allocated in the DPA. Based on these findings, this study produced an environmental accounting model that can be used as a basic for identifying and classifying environmental costs more systematically, thereby supporting decision-making for more effective and sustainable waste management.
Pengaruh Lokasi Usaha, Kualitas Layanan, dan Harga terhadap Kepuasan Konsumen pada UMKM Sentra Produksi Kerupuk Ikan di Desa Srowo Kecamatan Sidayu Gresik Ibrahim Azmi; Mitha Otik Wiraswati
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 3 No. 2 (2026): Juli: Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v3i2.288

Abstract

This study aims to analyze the influence of business location, service quality, and price on customer satisfaction at the Fish Crackers Production Center SMEs in Srowo Village, Sidayu District, Gresik Regency. This study employed a quantitative approach using a survey method. The data were analyzed using multiple linear regression, t-test, F-test, and the coefficient of determination. The results show that business location has a positive and significant effect on customer satisfaction, with a regression coefficient of 0.259, a t-value of 4.100, and a significance value of < 0.001. Service quality also has a positive and significant effect, with a regression coefficient of 0.550, a t-value of 8.283, and a significance value of < 0.001. Price has a positive and significant effect, with a regression coefficient of 0.165, a t-value of 2.245, and a significance value of 0.027. Simultaneously, business location, service quality, and price significantly affect customer satisfaction, with an F-value of 131.718 and a significance value of < 0.001. The R² value of 0.773 indicates that 77.3% of customer satisfaction is explained by the three independent variables, while 22.7% is explained by other factors. Service quality represents the variable with the highest regression coefficient.

Page 8 of 8 | Total Record : 72

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