Akuntansi Lingkungan Dalam Pitutur Luhur Kejawen

Anindita, Ria; Hamidah, Hamidah

doi:10.21776/ub.jamal.2020.11.2.17

Cited by 9 publications

(10 citation statements)

References 37 publications

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“…Hal itu tercerminkan dalam lambang mahkota pada simbol singo mengkok bahwa perilaku manusia yang hendaknya dilakukan itu harus dipenuhi dengan keimanan dan keihsanan pada dirinya. Seorang akuntan publik tidak terlepas dari adanya tekanan dari berbagai pihak (Hamidah & Anindita R., 2020). Inilah alasan (d) Kerahasiaan harus selalu dijaga oleh seorang akuntan publik.…”

Section: Pembahasanunclassified

“…Filosofi singa mengkok ini menjadi potensi untuk diinternalisasikan dalam etika profesi akuntan publik. Terdapat beberapa penelitian yang mengaitkan etika akuntan dengan berbagai filosofi budaya atau dengan spiritualitas (Budisusetyo & Subroto, 2012;Djasuli, 2018;Eltivia, 2013;Hamidah & Anindita R., 2020;Rahman et al, 2019;Reraja F. & Sudaryati E., 2019;Urumsah D. & Wicaksono A., 2018). Namun dari beberapa penelitian tersebut mempertimbangkan filosofi budaya dan spiritualitas dalam konteks yang berbeda.…”

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Meninjau etika akuntan publik dalam filosofi singo mengkok

Putri,

Afanillah,

Dwi Rahmawati

2023

JAE

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The aim of this research is to internalize the ethics of public accountants singo mengkok's Philosophy which is known to be full of the meaning of the philosophy of life. This research uses a literature study method that examines scientific articles. The main Findings is internalization of public accounting ethics singo mengkok‘s philosophy creates a context for applying code of public accounting ethics profession in carrying out their professional services by always remember that all their behavior will be accounted to God, so they must be able to restrain their passions and balance with faith and sincerity. Singo Mengkok is a symbol of noble teachings with elements so that the internalization of public accounting ethics in the philosophy of Singo Mengkok becomes a new solution in accounting science, also become a strategy for public accountants to avoid ethical violations that have occurred.

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Section: Pembahasanunclassified

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Meninjau etika akuntan publik dalam filosofi singo mengkok

Putri,

Afanillah,

Dwi Rahmawati

2023

JAE

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“…Lebih lanjut (Anindita & Hamidah, 2020) menjelaskan bahwa meningkatnya kesadaran masyarakat akan pentingnya pelestarian lingkungan menjadi awalan Akuntansi Lingkungan dikenal masyarakat. Kerja sama antara perusahaan, masyarakat, dan pemerintah menjadi kunci utama keberhasilan penerapan akuntansi lingkungan.…”

Section: Pendahuluanunclassified

“…Berikutnya mendekatkan perusahaan dengan masyarakat. Selain itu, kerja sama antara perusahaan, masyarakat, dan pemerintah dalam menerapkan akuntansi lingkungan (Anindita & Hamidah, 2020). Fungsi dan peran akuntansi lingkungan dibagi ke dalam dua bentuk, yaitu fungsi internal dan fungsi eksternal (Wibisono, 2012):…”

Section: Pendahuluanunclassified

Pelatihan Tata Kelola Objek Wisata Dengan Menggunakan Format Akuntansi Lingkungan

Yanti

Mulyadi

Ilah

et al. 2022

ag. abdimas. galuh. jurnal. pengabdian. kepada. masy.

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Keberhasilan tata kelola objek wisata dan keuangannya memerlukan daya dukung dari banyak stakesholder untuk bisa berjalan dengan lancar. Penerapan akuntansi lingkungan (Green Accounting) dapat menjadi alternatif model yang dapat dikembangkan dalam pengelolaan objek wisata. Untuk itu, kami tim pengabdi mencoba melakukan penyuluhan terkait tata kelola objek wisata dengan menggunakan format akuntansi lingkungan untuk menjaga keberlangsungan objek wisata dan membantu dalam pelestarian lingkungan. Kegiatan ini menekankan pentingnya pengelolaan wisata bagi masyarakat, wirausahawan dan usaha-usaha yang berkaitan dengan ekonomi kreatif guna mendukung kemajuan kawasan wisata,. Pelatihan tata kelola objek wisata dengan menggunakan format akuntansi lingkungan terbukti dapat meningkatkan pengetahuan pengelola objek wisata serta tumbuhnya motivasi untuk menerapkan pengelolaan keuangan salah satunya dengan mempelajari Teknik pencatatan keuangan dengan menggunakan format Akuntansi Lingkingan sehingga memiliki inovasi yang menjadi ciri khas pembeda dengan usaha yang lain agar bisa diterapkan untuk persiapan menghadapi persaingan usaha.

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“…it has been proven that until now there are still many countries that have not reported their responsibility towards the surrounding environment, and still think that CSR is not mandatory or voluntary. While in Indonesia itself there are still many companies that view CSR as the program of choice, the impact of accountability activities carried out by companies seems to be only a formality, as evidenced by the relatively limited disclosure of CSR programs (Anindita & Hamidah, 2020;Farida, 2016) strengthened by (Saadah & Farida, 2019) which states that there are still many companies that do not pay attention to nature and the environment in their operations. In fact, if referring to the regulations that have been passed by the government, namely the government regulation of the Republic of Indonesia number 47 of 2012 concerning the social and environmental responsibility of limited liability companies, it is clear that social responsibility is an obligation but because there is no regulation that regulates in detail the disclosure items that must be carried out by the entity, it is natural that social and environmental responsibility activities are considered symbolic because there are still many hasn't made a real impact.…”

Section: Introductionmentioning

confidence: 99%

The Embodiment of Corporate Social Accountability in Sharia Enterprise Theory

Saadah

Zakiy²,

Agriyanto³

2023

JISEL

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The issue of disclosure of social responsibility by entities is a theme that has always been debated. This is none other than because the implementation of social responsibility disclosures carried out by companies to date still shows a real impact. It is only natural that stakeholders still question its reality. Answering the doubts of these stakeholders, the company's social responsibility began to become a concern. As proof of the accountability activities that have been carried out, this research is here to explore corporate social responsibility accountability based on the Shariah Interprise Theory (SET) index. Using the research objects of Islamic commercial banks in Indonesia, this research examines the annual reports published by 8 Sharia commercial banks in Indonesia as a source of data. With descriptive qualitative methods through conten analysis as an analysis knife to answer the formulation of the problem, namely how the level of disclosure of social responsibility that has been carried out using the shariah enterprise theory index. The results of the study proved that 8 BUS in vertical accountability to Allah showed that it was in accordance with the components and criteria that had been set in the Shariah Enterprise Theory (SET) index, while accountability to customers, accountability to employees and accountability to nature as a whole in reporting did not fully meet the components Shariah Interprise Theory (SET). Especially in accountability to nature, it is still far from the component of Shariah Interprise Theory (SET).

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Akuntansi Lingkungan Dalam Pitutur Luhur Kejawen

Cited by 9 publications

References 37 publications

Meninjau etika akuntan publik dalam filosofi singo mengkok

Meninjau etika akuntan publik dalam filosofi singo mengkok

Pelatihan Tata Kelola Objek Wisata Dengan Menggunakan Format Akuntansi Lingkungan

The Embodiment of Corporate Social Accountability in Sharia Enterprise Theory

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