Analisis Akuntansi Sustainabilitas Pada Bisnis Berkelanjutan Perumahan Syariah

This study aims to understand sustainable business practices in sharia housing business using case study approach. The object of this research is DP, a sharia housing developer. The results show that the sharia housing developer has implemented sustainable aspects in its business. In the economic dimension, the company has fulfilled several aspects of both direct and indirect economic aspects. In the social dimension, several aspects of labor, human rights, and community indicators have been implemented. In the environmental dimension, aspects of product and service compliance, waste, water, and energy have been included by the company. In the dimension of spirituality, the activities undertaken by the company for its employees, housing residents, and the surrounding community have fulfilled the existing aspects. The results of this study indicate that the business practices of DP can creathe the concept of Tauhid sharia housing

Download Full-text

Caracterizando a participação do profissional contábil no contexto da sustentabilidade empresarial

RACE - Revista de Administração Contabilidade e Economia ◽

10.18593/race.v17i3.17424 ◽

2018 ◽

Vol 17 (3) ◽

pp. 889-912

Author(s):

Maria Luíza Farias Diniz ◽

Aldo Leonardo Cunha Callado

Keyword(s):

Corporate Sustainability ◽

Sustainability Indicators ◽

Social Dimension ◽

Social Dimensions ◽

Economic Dimension ◽

Business Sustainability ◽

The Social ◽

A Company

Resumo: Com a preocupação de as empresas se manterem no mercado em longo prazo, passou a ser adotada por algumas organizações uma estratégia voltada à adesão a práticas sustentáveis. Com isso, o profissional contábil pode gerar ou gerenciar informações que auxiliarão no processo de resultados voltados à sustentabilidade. Assim, nesta pesquisa buscou-se responder à seguinte questão: de que forma o profissional contábil participa dos indicadores de sustentabilidade? Diante dessa problemática, o objetivo com o trabalho foi verificar a participação do profissional contábil em aspectos associados aos indicadores de sustentabilidade em uma empresa pertencente ao setor gráfico. A sustentabilidade empresarial foi mensurada a partir do Grid de Sustentabilidade Empresarial (GSE) que integra as dimensões ambiental, econômica e social. A participação do profissional contábil foi analisada a partir de ações voltadas ao planejamento, execução, controle e tomada de decisão dos indicadores de sustentabilidade. Esta pesquisa pode ser caracterizada como descritiva, exploratória e qualitativa, adotando a estratégia de estudo de caso, e foi desenvolvida a partir da aplicação de um questionário estruturado com realização de entrevista e visita técnica com a finalidade de observar in loco as ações mencionadas. A empresa investigada apresentou um resultado classificado como Sustentabilidade Empresarial Relativa, uma vez que possui resultados positivos nas dimensões econômica e social da sustentabilidade. Observou-se, ainda, que o profissional da Contabilidade participa de 14 indicadores dos 43 definidos pelo modelo, sendo quatro da dimensão ambiental, oito da dimensão econômica e dois da dimensão social. Diante do resultado, destaca-se a participação do contador em resultados associados ao desempenho da sustentabilidade empresarial (por meio dos indicadores) na organização analisada.Palavras-chave: Contabilidade gerencial. Profissional contábil. Sustentabilidade empresarial.Characterizing the participation of the accounting professional in the context of corporate sustainabilityAbstract: With the concern of companies to remain in the market in the long term, a strategy has been adopted by some organizations aimed at adhering to sustainable practices. With this, the accounting professional can generate or manage information that will help in the process of results oriented towards sustainability. Thus, this research sought to answer the following question: How does the accounting professional participate in sustainability indicators? In view of this problem, the objective of the study was to verify the participation of the accounting professional in aspects associated to the sustainability indicators in a company belonging to the graphic sector. . Business sustainability was measured based on the Corporate Sustainability Grid (CSG) that integrates the environmental, economic and social dimensions. The participation of the accounting professional was analyzed based on actions aimed at the planning, execution, control and decision making of the sustainability indicators. This research can be characterized as descriptive, exploratory and qualitative, adopting the case study strategy, and it was developed from the application of a structured questionnaire with interviews and technical visits with the purpose of observing the mentioned actions in loco. The company investigated presented a result classified as Relative Business Sustainability, since it has positive results in the economic and social dimensions of sustainability. It was observed that the accounting professional participates in 14 indicators of the 43 defined by the model, four of the environmental dimension, eight of the economic dimension and two of the social dimension. In view of the result, the accountant's participation in results associated to the performance of corporate sustainability (through the indicators) in the analyzed organization stands out.Keywords: Management accounting. Accounting professional. Corporate sustainability.

Download Full-text

University Students’ Learning Disruption and Affordance in a Contested Learning Environment

Research in Social Sciences and Technology ◽

10.46303/ressat.2021.23 ◽

2021 ◽

Vol 6 (3) ◽

pp. 25-44

Author(s):

Siti Nur'Aini

Keyword(s):

Learning Environment ◽

University Students ◽

Social Environment ◽

Online Survey ◽

Case Study Approach ◽

First Semester ◽

Study Approach ◽

The Social

This study investigates how university students engage with their learning affordances in a contested environment due to the Coronavirus pandemic. This qualitative research employed a case study approach involving 136 participants. Data analysis was conducted using qualitative analysis as a circular process to describe, classify, and perceive the phenomenon and how the learning, affordances, and society were interconnected. The main framework of the research was the theory of affordance and how it was available for university students in their learning environment that changed due to the COVID-19 pandemic. Data were collected in the first semester of 2020 through an online survey on Google form. The findings indicate the importance of the social environment to provide affordance for the students to adjust with them. Four kinds of affordances emerged from the study; internet affordance, assignment affordance, domestic affordance, and distance learning affordance. The role of the social environment is definitive in changing how students manage their affordances.

Download Full-text

Case study research: opening up research opportunities

RAUSP Management Journal ◽

10.1108/rausp-05-2019-0109 ◽

2019 ◽

Vol 55 (1) ◽

pp. 100-111 ◽

Cited By ~ 1

Author(s):

Adriana Roseli Wünsch Takahashi ◽

Luis Araujo

Keyword(s):

Case Studies ◽

Case Study Research ◽

Research Approach ◽

Case Study Approach ◽

Content Type ◽

Study Approach ◽

The Social ◽

Internal Coherence ◽

Opening Up

Purpose The case study approach has been widely used in management studies and the social sciences more generally. However, there are still doubts about when and how case studies should be used. This paper aims to discuss this approach, its various uses and applications, in light of epistemological principles, as well as the criteria for rigor and validity. Design/methodology/approach This paper discusses the various concepts of case and case studies in the methods literature and addresses the different uses of cases in relation to epistemological principles and criteria for rigor and validity. Findings The use of this research approach can be based on several epistemologies, provided the researcher attends to the internal coherence between method and epistemology, or what the authors call “alignment.” Originality/value This study offers a number of implications for the practice of management research, as it shows how the case study approach does not commit the researcher to particular data collection or interpretation methods. Furthermore, the use of cases can be justified according to multiple epistemological orientations.

Download Full-text

Sustainability status of technology application on rice farming in peatlands (case study at Kanamit Jaya village, Central Kalimantan)

Journal of Wetlands Environmental Management ◽

10.20527/jwem.v5i1.125 ◽

2017 ◽

Vol 5 (1) ◽

pp. 44 ◽

Cited By ~ 1

Author(s):

Maulia Aries Susanti ◽

Mamat H.S

Keyword(s):

Water Management ◽

Social Dimension ◽

Rice Farming ◽

Pesticide Application ◽

Economic Dimension ◽

Technology Application ◽

Decomposition Of Organic Matter ◽

The Social ◽

Ecological Dimension

<p>Peatlands become one of the potential resources that could be developed as an area of rice farming to improve national food security. Agricultural cultivation in peatlands, if not managed well, will contribute to environmental destruction and land degradation, which will ultimately affect land productivity. As a first step in preparing the development of rice farming, research on the application of technology has conducted. This research included water management, which consists of: without water management or control (A0), <em>macak-macak</em> water management (A1) and intermittent water management (A2). Moreover, research on pesticide application was also conducted which consist of: without pesticide application or control (P0), Paraquat herbicide application at the time of tillage (P1), Fenobucarb insecticide applications every week (P2), Fenobucarb insecticide applications every two weeks (P3), Difenoconazole fungicide applications every week (P4), Difenoconazole fungicide applications every two week (P5). This study aims to determine the level of sustainability of rice farming in peatlands, and the dominant factors that influence by considering economic, social and environmental through a Multi Dimensional Scaling (MDS) approach. The analysis shows a quite sustainable level, with score for each dimension is 53.13 for the economic dimension, 69.49 for the ecological dimension and 61.79 for the social dimension. The dominant factors to be considered for the sustainability of rice farming in peatlands are changes in the level of decomposition of organic matter, farming purpose and outreach intensity.</p>

Download Full-text

Analisis Pendapatan Murabahah

ETNIK: Jurnal Ekonomi dan Teknik ◽

10.54543/etnik.v1i1.8 ◽

2021 ◽

Vol 1 (1) ◽

pp. 2-11

Author(s):

Daud Abdul Kholik ◽

Azmi Assidiqi

Keyword(s):

Qualitative Research ◽

Case Study Approach ◽

Total Income ◽

Average Income ◽

Study Approach ◽

The Social ◽

Income Development ◽

Deposit Contracts

This study aims to determine the level of development of murabahah margin income and determine the determination of murabahah financing margins at BMT Tamzis Cimahi Branch. In this study the authors conducted research using descriptive qualitative research methods with a case study approach, namely research conducted in depth about aspects of the social environment including humans in it, either individually, in groups, or in the environment around BMT Tamzis Cimahi branch. The conclusion that can be drawn from this study is that the factors in determining the murabahah margin are based on the ceiling value and financing period and are analyzed using th e 5C + 1S analysis principle including character, capacity, capital, condition, collateral, and sharia and the level of income development in BMT. Tamzis Cimahi branch experienced ups and downs from year to year where it can be seen from 2012 to 2016 the average income was Rp.262,183,200 with a total income of Rp.1,310,916,000 with details in 2013 it decreased by Rp.19,026,000 and decreased again. in 2014 with a total decrease of IDR 184,655,000. however, in 2015 the murabahah contract at BMT Tamzis increased again by Rp. 117,193,000 and in 2016 it increased again from the previous year of Rp. 70,409,000. The determination of the murabahah financing margin at BMT Tamzis undergoes several stages including starting with fundraising, deposit contracts, BMT, financing products, goods and then setting margins to generate income for BMT and 'attayya.

Download Full-text

Accountability in Public Administration: A Case Study of Public Administration to the Poor People in Social Department of Makassar, Indonesia

Mediterranean Journal of Social Sciences ◽

10.36941/mjss-2020-0011 ◽

2020 ◽

Vol 11 (1) ◽

pp. 108

Author(s):

Sahruddin Malik ◽

Fakhri Kahar ◽

Darman Manda

Keyword(s):

Public Administration ◽

Qualitative Case Study ◽

Poor People ◽

Case Study Approach ◽

Study Approach ◽

The Poor ◽

The Social ◽

The Subject ◽

The Government

Accountability in providing public administration to the poor people in the Social Department of Makassar. This study was qualitative case study approach, while the instruments were the researchers themselves. This study showed that the accountability in providing public administration to the poor people had not run optimally. There were various approaches and alleviation programs for poverty that had not been able to change significantly. There was no continuous program during the official turnover. If the official was changed, then the policy would be changed, thus the programs were ineffective to minimize the poverty in Makassar. The policies and the supports were necessary from all the elements of construction and the involvement of entrepreneurs like stakeholders and community leaders. The government is necessary to take a role in uniting and bridging these issues. In addition, the strategic planning was necessary to involve society, not only as objects of development but also to be involved as the subject of development to alleviate the poverty in Makassar.

Download Full-text

Akuntabilitas Publik Anggota DPD RI dalam Menindaklanjuti Aspirasi Daerah (Studi Kasus Layanan Kesehatan Gratis Masyarakat Banten)

Jurnal Public Policy ◽

10.35308/jpp.v6i2.2400 ◽

2020 ◽

Vol 6 (2) ◽

pp. 96

Author(s):

Nurul Agustin ◽

Arief Maulana

Keyword(s):

Local Governments ◽

Case Study Approach ◽

Study Approach ◽

The Social ◽

The Republic ◽

Regional Interests ◽

Political Decisions

In the constitutional arrangement of Indonesia, the House of Regional Representative of the Republic of Indonesia (DPD RI) becomes a representative institution that has the task to accommodate regional interests in political decisions. One form of public accountability for members of the DPD RI is to follow up regional aspirations. The problem of the free health service program in Banten Province, which is considered to be in conflict with Law Number 24 of 2011 concerning the Social Security Organizing Agency, examines the quality of the representative functions of DPD RI members as people's representatives in the regional context with the orientation of regional interests. This study aims to explain the roles and obligations of DPD RI members in following up on their regional aspirations. This research was conducted using qualitative methods with a case study approach. The results of this study indicate that the success of DPD RI members' accountability depends on their ability to establish good relationships with executive institutions and local governments. The accountability of DPD RI members is proven in this case because the Ministry of Health is now supporting the Banten Provincial Government's policy to fill a vacancy before all Banten people are registered as National Health Insurance participants.

Download Full-text

Sustainability in Smart Cities

E-Planning and Collaboration ◽

10.4018/978-1-5225-5646-6.ch049 ◽

2018 ◽

pp. 1038-1058

Author(s):

Dolores Gallardo Vázquez ◽

María Teresa Nevado Gil

Keyword(s):

Smart Cities ◽

Well Being ◽

Social Dimension ◽

City Management ◽

Sustainable Mobility ◽

Economic Dimension ◽

Resident Participation ◽

The Social ◽

Sustainable Services

Cities play an important role in the development of economies, generating wealth and well-being for citizens, providing better, energy efficient and sustainable services and giving residents their rightful place as the cornerstone of city management. Spain has a quite unique example of a smart city, Vitoria-Gasteiz. This is an emblematic city for Europe, which awarded this municipality the title of European Green Capital 2012. This paper seeks to analyse the best sustainable practices through a case study based on content analysis of this city's website. In the social dimension, the results highlight the promotion of resident participation through municipal services, to ensure public debate and transparency. In the environmental dimension, the city has a sustainable mobility plan that aims to reverse the trend towards an increased use of private vehicles by promoting the use of buses, trams and bicycles. Finally, in the economic dimension, the findings underscore the city's economic rigour, transparency in management and economic recovery.

Download Full-text

Sustainability in Smart Cities

Smart Cities and Smart Spaces ◽

10.4018/978-1-5225-7030-1.ch047 ◽

2019 ◽

pp. 1031-1051

Author(s):

Dolores Gallardo Vázquez ◽

María Teresa Nevado Gil

Keyword(s):

Smart Cities ◽

Well Being ◽

Social Dimension ◽

City Management ◽

Sustainable Mobility ◽

Economic Dimension ◽

Resident Participation ◽

The Social ◽

Sustainable Services

Download Full-text

Introduction

Roman Political Culture ◽

10.1093/oso/9780198850809.003.0001 ◽

2020 ◽

pp. 1-24

Author(s):

Laurens E. Tacoma

Keyword(s):

Decision Making ◽

Political Culture ◽

Bounded Rationality ◽

Political Institutions ◽

City Council ◽

Case Study Approach ◽

Study Approach ◽

Long Period ◽

The Social

Traditionally, historians regard the demise of the Roman Republic as the end of politics. If politics is regarded as decision making that affects society as a whole, something certainly changed with the advent of single rule. Yet the traditional political institutions of senate and city council continued to exist for a remarkably long period of sixth centuries afterwards. It is argued that their role became social rather than political and that they became self-referential, offering the elite a platform to define and negotiate its own position and enact and negotiate major tensions and ambiguities of elite life. The behaviour of their members is best analysed under the heading of political culture, here defined as ‘a style of doing politics’. Such an approach focuses on the social meaning of the form of the behaviour rather than on the content of the decisions. The approach is underpinned by the theory of bounded rationality, which assumes that participants are bound by language and conventions. It is argued that a case study approach, focusing on specific texts or clusters of texts, offers the best way to proceed. It presents seven cases that will be studied in successive chapters, each representing a major tension or ambiguity inherent in Roman political culture.

Download Full-text