Current issues related to the environment to be one of the issues that got the attention of the public. Awareness of the community to participate in protecting the environment is increasing from time to time. It encourages businesses as part of the community itself, to participate in maintaining the environment in ways that minimize the risk of environmental damage as a result of the operational company's. In this case, the needed cost of the so-called environmental costs. Environmental costs necessary to achieve eco-efficiency efforts, one of which is the use of Environmental Management Accounting (EMA), by identifying environmental costs by classifying into the category of environmental quality to evaluate their environmental performance. This study uses the Ibnu Sina Hospital YW-UMI Makassar City engaged in health services as research objects. In this study the author uses descriptive qualitative method. The results showed that the Ibnu Sina Hospital YW-UMI Makassar City yet to implement Environmental Management Accounting (EMA), manage environmental costs, but this hospital has managed the impact of the environment.
This community service aims to train teenagers and homemakers to improve their skills in producing and marketing plant-based nuggets to form young entrepreneurs in the Bonto Langkasa sub-district, Pangkep district. This service method was carried out through stages 1) Pre-implementation of activities, including analysis of partner situations, obtaining permits, and providing facilities and services for service activities; 2) The implementation of the extension includes the delivery of materials, two-way discussions, and production practices by the participants. 3) Evaluation of activities. Thirty participants attended this activity until the activity ended. The results of this service activity showed that 100 percent were happy and enthusiastic about this service activity. This activity can provide knowledge about simple bookkeeping, marketing, and producing processed organic vegetable nuggets to form new entrepreneurs. The existence of community groups in Bonto Langkasa Village, Pangkep Regency, especially young women and housewives who can process and produce organic vegetable nuggets, can improve family nutrition and increase people's income if marketed. The contribution of this service is organic vegetable nuggets that are of high quality, clean, and safe for consumption and marketing.
Pada setiap pembicaraan tentang bagaimana melaporkan tanggung jawab sosial tentu harus mempertimbangkan tanggung jawab organisasi. Apakah perusahaan bertanggung jawab kepada pemilik langsung mereka sendiri (pemegang saham) atau apakah mereka memiliki kewajiban kepada masyarakat luas di mana mereka beroperasi. Tentu saja, banyak organisasi menyatakan secara terbuka bahwa mereka meminta pertanggungjawaban mereka kepada pihak selain pemegang saham. Sebuah perusahaan harus secara sukarela mengungkapkan kepada publik tentang kinerja sosial dan lingkungannya, yang berarti bahwa manajer mengakui bahwa mereka bertanggung jawab kepada kelompok-kelompok yang relevan di negara ini, tidak hanya dalam hal kinerja keuangan mereka tetapi juga kinerja sosial dan lingkungan mereka. Aspek lingkungan ini harus dijelaskan dalam banyak kemajuan dalam pelaporan tanggung jawab sosial publik mereka, berharap bahwa semua pemegang saham sepenuhnya menyadari posisi keuangan dan kinerja operasi mereka, kegiatan, risiko, prospek bisnis dan keberlanjutan perusahaan. Perusahaan harus mengungkapkan akuntansi mereka untuk lingkungan sosial ekonomi yang lebih luas seperti tanggung jawab sosial perusahaan (CSR), yang berisi peta sosial, menunjukkan keselarasan tujuan antara perusahaan dan masyarakat. At any talk about how to report social responsibility must certainly consider the responsibilities of the organization. Whether the company is accountable to their own direct owners (shareholders) or whether they have obligations to the wider community in which they operate. Of course, many organizations state publicly that they hold them accountable to parties other than shareholders. A company must voluntarily disclose to the public about its social and environmental performance, which means that managers recognize that they are accountable to relevant groups in the country, not only in terms of their financial performance but also their social and environmental performance. This aspect of the environment should be explained in many advances in their public social responsibility reporting, hoping that all shareholders are fully aware of their financial position and operating performance, activities, risks, business prospects and sustainability of the company. Companies must disclose their accounting for the broader socioeconomic environment such as corporate social responsibility (CSR), which contains a social map, showing the alignment of goals between the company and society.
Seorang akuntan tidak hanya dituntut untuk memiliki kompentensi tetapi juga etika dalam menjalankan profesinya. Etika memiliki peran yang sangat penting dalam mencapai tujuan dari profesi akuntan. Tujuan penelitian ini adalah mengetahui relasi gender dan pengalaman kerja terhadap persepsi etis mahasiswa akuntansi di wilayah makassar. Penelitian ini merupakan penelitian dengan metode kuantitatif dengan pendekatan deskriptif. Metode pengumpulan data menggunakan kuesioner sebagai instrument utama. Jenis data yang digunakan adalah data kuantitatif. Metode analisis data adalah analisis regresi linear berganda dengan aplikasi SPSS. Hasil penelitian menunjukkan bahwa gender dan pengalaman kerja berpengaruh secara positif dan signifikan terhadap persepsi etis mahasiswa akuntansi. An accountant is not only required to have competence but also ethics in carrying out his profession. Ethics has a very important role in achieving the goals of the accountant profession. The purpose of this study is to determine the relationship between gender and work experience in the ethical perceptions of accounting students in the Makassar region. This research is research with quantitative methods with a descriptive approach. The data collection method uses questionnaires as the main instrument. The type of data used is quantitative data. The data analysis method is multiple linear regression analysis with SPSS applications. The results showed that gender and work experience had a positive and significant effect on the ethical perception of accounting students.
Reflecting on the phenomenon of stock market movements on the Indonesia Stock Exchange, this study was appointed to examine the effect of the effect of liquidity, solvency, and Economic Value Added (EVA) on market reactions in manufacturing companies listed on the IDX. The research method uses a quantitative approach, and types are categorized in explanatory research. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange in the period 2017-2019. Determination of the sample to be tested in this study using a purposive sampling method and obtained 36 companies. Secondary data were obtained from the Capital Market Information Center (PIPM) the Indonesia Stock Exchange (IDX). The analytical method is Partial Least Square (PLS) with the assistant of SmartPLS 3.0 software. The results of the study showed that all exogenous variables positively and significantly influenced endogenous variable (EVA and Market Reaction). Research findings enrich previous studies on understanding market reactions and their impact on the development of corporate financial strategies in Indonesia.
Tujuan penelitian ini adalah untuk mengetahui Konsep anjak piutang syariah dalam fatwa DSN-MUI yang memanfaatkan gagasan akad Hiwalah dalam surat edaran Bank Indonesia serta persamaan dan perbedaan gagasan anjak piutang syariah dalam fatwa DSN-MUI dengan akad Hiwalah. gagasan dalam Surat edaran Bank Indonesia. Penelitian ini menggunakan standarisasi pemeriksaan yuridis dengan menggunakan metodologi terapan dan pendekatan hukum. Gagasan anjak piutang syariah mengingat dalam fatwa DSN-MUI menggunakan wakalah bil ujrah, dan gagasan akad Hiwalah dalam Surat edaran Bank Indonesia adalah gagasan perpindahan kewajiban dengan menggunakan Hiwalah muthlaqah dan Hiwalah muqayyadah. ada persamaan antara gagasan angka syariah dalam fatwa DSN-MUI yang memanfaatkan gagasan akad Hiwalah dalam Surat edaran Bank Indonesia. Yaitu dari pengertian sudut pandang, objek, macam dan jenis persetujuan untuk memberikan dana talangan (qardh) dan mendapatkan ujrah/porto, dan jangka dalam KUH Perdata adalah cessie dan subrogasi. Sementara itu, perbedaan antara pemikiran syariah dalam fatwa DSN-MUI dan gagasan akad Hiwalah dalam Surat edaran Bank Indonesia adalah jenis Transfer hutang dan pindah piutang, pemberi tugas, instansi terkait, dan perbedaan dengan Hiwalah muqayyadah tidak memberikan bailout dan ujrah, serta penyelesaian sengketa. The purpose of this study is to find the idea of sharia factoring in the DSN-MUI fatwa with the Hiwalah contract idea in the circular of Bank Indonesia and the similarities and differences in the sharia factoring idea in the DSN-MUI fatwa with the Hiwalah contract idea in the circular of Bank Indonesia. This study uses a standardized juridical exploration with a calculated methodology and a legal approach. The idea of a sharia figure in the DSN-MUI fatwa using wakalah bil ujrah, and the idea of a Hiwalah contract in a Bank Indonesia circular letter is the idea of shifting obligations with Hiwalah muthlaqah and Hiwalah muqayyadah. There are similarities between the ideas of sharia figures in the DSN MUI fatwa and the idea of the Hiwalah contract in the circular letter of Bank Indonesia. That is from the point of view, objects, various types of approval to provide bailout funds (qardh) and obtain ujrah/levies. Meanwhile, the difference between sharia thinking in the DSN-MUI fatwa and the Hiwalah contract idea in Bank Indonesia circulars is the type of the obligation to transfer and transfer receivables, the assignor, the office in question, the object of the exchange, and the distinction with Hiwalah muqayyadah do not provide bailout and ujrah, as is the case with dispute resolution disputes
Tujuan dan target dari BUMDes dapat dicapai jika dikelola dengan benar dan profesional karena dalam esensi BUMDes adalah hadir sebagai solusi bagi masyarakat dalam mengembangkan usaha kreatif dan UKM di desa. Atas dasar permasalahan yang terjadi pada mitra maka program PKM ini perlu dilakukan dengan memberikan sosialisasi tentang berbagai peluang usaha yang dapat dilakukan UKM di Era New Normal.dan tata Kelola keuangan BUMDes yang baik melalui aplikasi akuntansi sederhana sesuai dengan akuntansi yang berlaku umum. Metode yang digunakan adalah diskusi dan ceramah. Kegiatan pengabdian yang dilakukan Tim PKM ini dengan metode ceramah dan diskusi telah mampu memberikan motivasi bagi masyarakat di Desa Manjalling untuk melakukan variasi produk pada UKMnya terlebih lagi atas dukungan dari Kepala Desa Manjalling, para pelaku UKM, tokoh masayarakat dan pengurus BUMdes yang dijadikan sebagai sasaran kegiatan pengabdian pada Masyarakat. Kegiatan Pengabdian pada masyarakat ini juga dapat membantu bagi pengurus BUMdes mengetahui dan memahami tata kelola keuangan BUMDes yang baik melalui aplikasi akuntansi sederhana sesuai dengan akuntansi yang berlaku umum. The goals and targets of BUMDes can be achieved if managed properly and professionally because in essence BUMDes is present as a solution for the community in developing creative businesses and SMEs in the village. Based on the problems that occur with partners, this PKM program needs to be carried out by providing socialization about various business opportunities that can be carried out by SMEs in the New Normal Era. And good BUMDes financial governance through simple accounting applications in accordance with generally accepted accounting. The method used is discussion and lecture. The service activities carried out by the PKM Team with the lecture and discussion methods have been able to provide motivation for the people in Manjalling Village to make product variations for their SMEs, especially with the support from the Manjalling Village Head, SME actors, community leaders and BUMdes management who are used as the target of the activity. community service. This community service activity can also help BUMdes management know and understand good BUMDes financial governance through simple accounting applications in accordance with generally accepted accounting
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