scholarly journals ANALISIS PENGUNGKAPAN UNIVERSITY SOCIAL RESPONSIBILITY DI UIN MAULANA MALIK IBRAHIM MALANG

2018 ◽  
Vol 1 (1) ◽  
Author(s):  
Noval Gibran Lubis ◽  
Endang Dwi Wahyuni ◽  
Siti Zubaidah
Keyword(s):  
Social Responsibility ◽  
Data Acquisition ◽  
Environmental Awareness ◽  
Environmental Reporting ◽  
Green Accounting ◽  
Environmental Audits ◽  
Environmental Involvement

The purpose of this research is to analyze the implementation of green accounting based on university social responsibility UIN Maulana Malik Ibrahim Malang. Respondents in this study were 43 employees at the Maulana Malik Ibrahim State Islamic University Malang. Data acquisition techniques in this study are questionnaires and documentation. This research is descriptive. The results indicate that 1) environmental awareness has a tendency for data with a percentage of 74.00% or in the good category. 2) environmental involvement has tendency of data with percentage 69.09% or mauk in good category. 3) environmental reporting has a 55.58% data trend or is categorized as sufficient. 4) environmental audits also have tendency of data with percentage 59,67% or included in enough category.

scholarly journals The Implementation of Green Accounting Based on University Social Responsibility (USR) in Muhammadiyah University of Sidoarjo

2018 ◽  
Vol 1 (1) ◽  
pp. 1-9
Author(s):  
Santi Rahma Dewi ◽  
Eny Maryanti
Keyword(s):  
Social Responsibility ◽  
Environmental Awareness ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Environmental Audit ◽  
Green Accounting ◽  
Operational Effectiveness ◽  
Descriptive Research ◽  
Environmental Audits ◽  
Environmental Involvement

This study aims to determine the application of green accounting based on university social responsibility (USR) at Muhammadiyah University of Sidoarjo. The population in this study were officials at Muhammadiyah University of Sidoarjo. Data collection techniques in this study are documentation and questionnaires. The sampling technique used is simple random sampling. The design of this research is descriptive research. In the questionnaire presents elements of the statement about 1) environmental awareness on the implementation of green accounting based on university social responsibility in UMSIDA. 2) environmental involvement on green accounting implementation based on university social responsibility in UMSIDA 3) environmental report on green accounting implementation based on university social responsibility in UMSIDA 4) environmental audit on green accounting implementation based on university social responsibility in UMSIDA. The result of the research by collecting questionnaires and processing it with SPSS 18.0 got the conclusion that the environmental awareness is high enough indicated by the percentage. Medium environmental involvement because UMSIDA has not implemented green accounting in the policy. With no policy so that the results of the questionnaire for the report is low and environmental audits also do not exist. It is expected that UMSIDA can apply Green Accounting to increase efficiency and operational effectiveness.   Keywords: green accounting, university social responsibility, Muhammadiyah University of Sidoarjo

scholarly journals Comparative study on the application of green accounting based on university social responsibility at Universities in Pontianak

2020 ◽  
Vol 2 (2) ◽  
pp. 185
Author(s):  
Henri Prasetyo ◽  
Ika Kurnia Indriani ◽  
Agus Widodo
Keyword(s):  
Social Responsibility ◽  
Audit Committee ◽  
Environmental Concern ◽  
Environmental Benefits ◽  
Environmental Audit ◽  
Environmental Reporting ◽  
Green Accounting ◽  
Internal Auditors ◽  
The Difference ◽  
Environmental Involvement

<p class="IABSSS"><strong>Purpose</strong> - The purpose of this research is to know the difference of university social responsibility on green accounting implementation at Tanjungpura University with other universities in Pontianak City.  Green accounting is a style of accounting that describes efforts to incorporate environmental benefits and costs into making economic decisions or business financial results.</p><p class="IABSSS"><strong>Method </strong>- The objects of this research are audit committee, internal auditors, internal supervisory units and officers, lecturers, or staff at universities in Pontianak City who know about responsibility in managing the environment. This study uses accidental sampling in Tanjungpura University, Pontianak State Polytechnic, Muhammadiyah University of Pontianak, and Panca Bhakti University. The data analysis in this study was done by using Mann Whitney U-test.  </p><p class="IABSSS"><strong>Result</strong> - The results of this study indicate that there are significant differences between the Tanjungpura University with other universities in Pontianak City on environmental involvement, environmental reporting, and environmental audit; while for environmental concern, there is no difference between the University Tanjungpura with other universities in the Pontianak City.</p><p class="IABSSS"><strong>Implication</strong> - Universities in Pontianak City are suggested to improve their performance related to the environment, especially in environmental involvement, environmental reporting, and environmental audit.</p><strong>Originality</strong> - This research is the first study that used four universities as the research objects.

scholarly journals Implementasi Green Accounting Berbasis University Social Responsibility (USR)

2021 ◽  
Vol 18 (2) ◽  
pp. 72
Author(s):  
Vindi Pronika Sytia Putri ◽  
Dwi Suhartini ◽  
Astrini Aning Widoretno
Keyword(s):  
Social Responsibility ◽  
Quantitative Methods ◽  
Sampling Technique ◽  
T Test ◽  
Analysis Tool ◽  
Environmental Reporting ◽  
Green Accounting ◽  
Christian University ◽  
Purposive Sampling ◽  
Social Responsibilities

This study aims to determine whether there are differences in the application of University Social Responsibility based on green accounting at Petra Christian University and Widya Mandala University. This study uses quantitative methods. The population in this study were Petra Christian University and Widya Mandala University. The sampling technique used is purposive sampling. The number of samples collected is as many as 65 respondents. Data collection method using a questionnaire using Google Form. In this study, the hypothesis was tested using an independent sample-T test with SPSS 25 analysis tool. This study showed that the variables of environmental involvement and environmental reporting were statistically different between Petra Christian University and Widya Mandala University. While the other two variables, namely ecological awareness and ecological audit, there is no difference. Keywords                    : Green Accounting; University Social Responsibilities (USR); Universitas Kristen Petra; Universitas Widya MandalaCorrespondence to      : [email protected] Penelitian ini bertujuan untuk mengetahui apakah terdapat perbedaan penerapan University Social Responsibility berbasis green accounting pada Universitas Kristen Petra dengan Universitas Widya Mandala. Penelitian ini menggunakan metode kuantitatif. Populasi dalam penelitian ini adalah Universitas Kristen Petra dan Universitas Widya Mandala. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Jumlah sampel yang terkumpul adalah sebanyak 65 responden. Metode pengumpulan data menggunakan kuesioner dengan menggunakan Google Form. Dalam penelitian ini uji hipotesis menggunakan uji independent sample-T test dengan alat analisis SPSS 25. Hasil penelitian ini menunjukan variabel keterlibatan lingkungan dan pelaporan lingkungan yang secara statistik memiliki perbedaan antara Universitas Kristen Petra dan Universitas Widya Mandala. Sementara dua variabel lainnya, yaitu kepedulian lingkungan dan audit lingkungan tidak terdapat perbedaan. Kata Kunci                  : Green Accounting; University Social Responsibilities (USR); Universitas Kristen Petra; Universitas Widya Mandala

scholarly journals GREEN ACCOUNTING PADA LOCAL CHAIN MANAGEMENT HOTEL DAN INTERNATIONAL CHAIN MANAGEMENT HOTEL DI BALI

2019 ◽  
Vol 4 (2) ◽  
Author(s):  
Tri Budi Artani Ketut
Keyword(s):  
Environmental Awareness ◽  
Environmental Accounting ◽  
T Test ◽  
Primary Data ◽  
Environmental Responsibility ◽  
Environmental Audit ◽  
Green Accounting ◽  
Test Analysis ◽  
Chain Management ◽  
Hotel Chain

This study aims at identifying whether local chain management hotel and international chain management hotel in Bali have different environmental awareness, environmental responsibility, environmental involvement, environmental accounting reporting, as well as environmental audit. The data used in this study is primary data, which were collected by using instrument that was adapted from Susilo (2008). There are 45 questionnaires that meet the requirements for testing. The results of the Independent Sample T-test analysis show that there is no difference of environmental awareness between local chain management hotel and international chain management hotel in Bali. However, there are differences of environmental responsibility, involvement in protecting the environment, environmental accounting reporting as well as environmental audit between local chain management hotel and international chain management hotel. This study provides an understanding of whether there are differences of the application of green accounting in local hotel chain management and international chain management hotel, something that, to the best of our knowledge, have never been investigated  previously, especially in the hospitality business in Indonesia.

Social responsibility disclosure in the international gambling industry: a research note

2016 ◽  
Vol 24 (1) ◽  
pp. 73-90 ◽  
Author(s):  
Tiffany Cheng Han Leung ◽  
Rob Gray
Keyword(s):  
Social Responsibility ◽  
A Priori ◽  
Responsible Gambling ◽  
Research Note ◽  
Environmental Reporting ◽  
Content Type ◽  
Gambling Industry ◽  
International Industry ◽  
Controversial Industries ◽  
Social And Environmental Reporting

Purpose This paper aims to explore the extent to which social responsibility and social and environmental reporting and disclosure have any relevance in the (so-called) controversial industries. The literature is ambivalent over the extent to which it is expected to see corporate social responsibility and social disclosure employed as active legitimation strategies. However, the apparent importance of “responsible gambling” in both the literature and in gambling industry initiatives suggests, at least a priori, that the international industry is active in some degree of legitimation. Design/methodology/approach This exploratory study examines the social and environmental disclosures of a sample of large companies in each of five countries over a three-year period using conventional content analysis. Findings The results are unexpected in that, although disclosure is dominated by employee- and director-related, other areas of social and environmental – and indeed economic – activity feature hardly at all. There is remarkably little disclosure around responsible gambling. Research limitations/implications The paper is a research note based on a range of samples across five countries and is, inevitably, tentative. The implications, albeit tentative, include the need to re-theorise corporate disclosure, especially in the controversial sectors. Originality/value The note adds to the accounting literature concerned with the controversial industries and contributes to the scarce social accounting research in the gambling sector. The authors hope that the research will be useful in guiding more focused and in-depth studies into this increasingly important and counter-intuitive area.

Institutional shareholding and corporate social responsibility reporting: evidence from Bangladesh

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Afzalur Rashid
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Environmental Reporting ◽  
Content Type ◽  
Csr Reporting ◽  
Societal Issues ◽  
Corporate Social Responsibility Reporting ◽  
Sustainability Issue ◽  
Social And Environmental Reporting ◽  
Corporate Social

Purpose This study aims to examine the influence of institutional shareholding on a firm’s corporate social responsibility (CSR) practices in Bangladesh. Design/methodology/approach This study uses a content analysis to capture a firm’s CSR practices, based on various attributes of social and environmental reporting made by the firm. Based on these attributes, a corporate social responsibility reporting index (CSRI) is constructed. To examine the causal relationship between institutional shareholding and firm CSR practices, this study uses a simultaneous equations approach to control the endogeneity problem. Findings The finding of this study is that both CSR reporting and institutional shareholding negatively influence each other. Research limitations/implications This study is subject to some limitations such as the subjectivity or judgement associated in the coding process. Practical implications If the institutional investors are not concerned with its environmental and societal issues, there will be a sustainability issue for the business because companies will continue ignoring the employee health and hygiene, education, training and welfare. Their ignorance of these societal issues will lead to compromising the quality of living for important stakeholders within the society. Originality/value This study contributes the literature on CSR reporting.

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