Refleksi Yudhistira Dalam Tanggung Jawab Sosial Dan Akuntansi Lingkungan

Natalia, Irene

doi:10.21776/ub.jamal.2021.13.1.04

Cited by 3 publications

(3 citation statements)

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“…Increasing public awareness of environmental problems has led accounting to experience a paradigm shift from conventional accounting to environmental accounting. Natalia (2022) revealing that the paradigm shift in environmental accounting is intended to translate organizational actions in safeguarding the environment in various aspects of business organizations. Similarly, Hiu Paus Tourism in Tomini Bay Area, Botubarani Village, Kabila Bone District, Gorontalo Province, in the process of its activities in addition to generating profits, also leaves an impact on the environment from tourism activities carried out.…”

Section: Resultsmentioning

confidence: 99%

“…Therefore, the role of the government is needed to assess the company's performance in environmental management. The management of social responsibility equipped with environmental accounting will have a broad and optimal impact and is sustainable, especially in fulfilling economic, ecological, and social aspects (Natalia, 2022;Skaf et al, 2019).…”

Section: Introductionmentioning

confidence: 99%

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Application of Environmental Accounting to Hiu Paus Tourism in Tomini Bay

Kanon,

Badu,

Amaliah

2024

JAKO

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Research Purposes. This study examines the application of environmental accounting in Hiu Paus Tourism in Tomini Bay. Research Methods. This research is in the realm of qualitative study using a phenomenological approach. Research Results and Findings. The results showed that Hiu Paus Tourism still needs to implement environmental accounting by PSAK 2015 No. 1 concerning the presentation of financial statements, and there has been no special report related to environmental costs. In environmental management, Hiu Paus Tourism has carried out waste management and maintenance of coral reefs internally. However, the allocation of environmental costs is still carried out and has not been maximized. However, Hiu Paus tours in Tomini Bay have followed general rules of interaction for the safety of visitors in special interest tours.

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Section: Resultsmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Application of Environmental Accounting to Hiu Paus Tourism in Tomini Bay

Kanon,

Badu,

Amaliah

2024

JAKO

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“…Berdasarkan pada teori legitimasi merekomendasi bahwa manajemen perusahaan perlu sensitif untuk menjadikan perlindungan lingkungan sebagai prioritas utama (Ogunode, 2022). Oleh karenya model pelaporan lingkungan dan sosial perlu diakui dalam empat sisi yaitu ekonomi, lingkungan, sosial, dan spiritual untuk membuktikan sensitifitas perusahaan serta meningkatkan keselerasan dengan berbagai pihak (Maradona, 2020;Natalia, 2022). Kehadiran pelaporan akuntansi sosial dan lingkungan merupakan satu bentuk peningkatan tanggungjawab organisasi diluar sisi konvensionalnya yang tidak hanya menyediakan laporan keuangan kepada pemilik modal melainkan juga pertanggungjawaban pada berbagai aspek kehidupan manusia (Suresh & Nikita, 2019;Badu, 2019).…”

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Pengamalan Budaya Sipamandaq Di Perusda Aneka Usaha Majene Dalam Realisasi Pertanggungjawaban Sosial Dan Lingkungan

Rahim,

Ilyas

2023

AkMen

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Aspek budaya dalam akuntansi dapat menentukan perilaku akuntan, proses akuntansi, hingga laporan akuntansi yang dibuat oleh perusahaan. Bagi perusahaan daerah, kearifan lokal sejatinya merupakan core value yang dapat dijadikan referensi dalam pengelolaan usaha termasuk proses akuntansi. Sipamandaq merupakan budaya suku Mandar yang masih jarang diteliti utamanya kaitannya dengan pertanggungjawaban sosial dan lingkungan bagi perusahaan yang beraktivitas di sekitar wilayah suku Mandar termasuk Perusda Aneka Usaha Majene. Penelitian ini bertujuan untuk mengetahui aktualisasi budaya Sipamandaq dalam upaya Perusda Aneka Usaha Majene merealisasikan pertanggungjawaban sosial dan lingkungan. Metode penelitian menggunakan metode kualitatif dengan pendekatan etnografi dimana data diperoleh melalui wawancara mendalam dan studi dokumen utamanya laporan keuangan. Kesimpulan penelitian yaitu Perusda Aneka Usaha Majene belum merealisasikan pertanggungjawaban sosial dan lingkungan secara optimal dimana kontribusinya tidak memenuhi perwujudan nilai utama sipamandaq yaitu saling melindungi namun telah mengupayakan perwujudan nilai lainnya yaitu sirondo-rondoi (kerja sama), siamasei (saling menyayangi), dan sianuang pa’mai (susah sama susah-senang sama senang) dengan mendukung operasional pemerintah daerah Kabupaten Majene.

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Deconstruction of Agency Theory with “Bisa Rumangsa” Culture

Lestari

2023

JSEB

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The study aims to build a new discourse on agency theory with the application of a “bisa rumangsa” culture in the implementation of corporate governance in order to achieve good corporate governance. Good corporate governance in Indonesia is hampered due to conflict of interests between managers and owners. Each of these managers and owners must understand the limitations of their rights and obligations. Understanding these limits will be born if they apply the culture of “bisa rumangsa”. This research is qualitative research with a radical humanist paradigm. The result of the research is a new concept regarding the application of agency theory by using a “bisa rumangsa” culture.

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Refleksi Yudhistira Dalam Tanggung Jawab Sosial Dan Akuntansi Lingkungan

Cited by 3 publications

References 0 publications

Application of Environmental Accounting to Hiu Paus Tourism in Tomini Bay

Application of Environmental Accounting to Hiu Paus Tourism in Tomini Bay

Pengamalan Budaya Sipamandaq Di Perusda Aneka Usaha Majene Dalam Realisasi Pertanggungjawaban Sosial Dan Lingkungan

Deconstruction of Agency Theory with “Bisa Rumangsa” Culture

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