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.

scholarly journals Analisis Persepsi Pelaku UMKM Terhadap Kebijakan Redenominasi Rupiah di Kota Semarang

2018 ◽  
Vol 1 (1) ◽  
pp. 69-76
Author(s):  
Sarwito Asmoro Jati ◽  
P Eko Prasetyo
Keyword(s):  
Mass Media ◽  
T Test ◽  
Primary Data ◽  
Test Analysis ◽  
Free Sample ◽  
Sample Average ◽  
The World ◽  
The Difference ◽  
The Government ◽  
Difference Test

The current redenomination of the rupiah needs to be implemented in Indonesia. The declining value of the rupiah is one reason the government wants to increase the dignity of the rupiah and in Indonesia the largest denomination now is Rp 100,000.-. The rupiah is the second largest in the world after Vietnam's 500,000 Dong. This study aims to determine whether there is a difference of knowledge and perception between the actors of SMEs men with female SMEs actors. The sample in this study amounted to 100 respondents UMKM perpetrators. The data used in this study is the primary data. The method of analysis used in this study is the difference test two free sample average (Independent sample t-test). The result of the test analysis difference of two free samples indicate that, firstly, there is no difference of understanding between the SMEs of men and the female SMEs against the policy of redenominasi rupiah which means most of UMKM perpetrators understand redenominasi rupiah. Secondly, there is no difference of perception between male SMEs and female SMEs against rupiah redenomination policy which means that most of SMEs actors agree to redenominasi rupiah. The suggestion in this research is government to socialize about existence of policy redenominasi rupiah as soon as possible by conducting socialization directly and through mass media so that perpetrator of SMEs actors better understand and more understand about existence of policy redenominasi rupiah. Redenominasi rupiah saat ini perlu dilaksanakan di Indonesia. Nilai rupiah yang semakin melemah menjadi salah satu alasan pemerintah ingin meningkatkan martabat rupiah dan di Indonesia uang pecahan yang terbesar saat ini adalah Rp 100.000,-. Uang rupiah tersebut merupakan pecahan terbesar kedua di dunia setelah mata uang Vietnam yang mencetak 500.000 Dong. Penelitian ini bertujuan untuk mengetahui ada tidaknya perbedaan pengetahuan dan persepsi antara pelaku UMKM laki-laki dengan pelaku UMKM perempuan. Sampel dalam penelitian ini berjumlah 100 responden pelaku UMKM. Data yang digunakan dalam penelitian ini adalah data primer. Metode analisis yang digunakan dalam penelitian ini adalah uji beda dua rata-rata sampel bebas (Independent sample t-test). Hasil analisis uji beda dua rata-rata sampel bebas menunjukkan bahwa pertama tidak terdapat perbedaan pemahaman antara pelaku UMKM laki-laki dengan pelaku UMKM perempuan terhadap kebijakan redenominasi rupiah yang berarti pelaku UMKM sebagian besar paham redenominasi rupiah. Kedua, tidak terdapat perbedaan persepsi antara pelaku UMKM laki-laki dengan pelaku UMKM perempuan terhadap kebijakan redenominasi rupiah yang berarti pelaku UMKM sebagian besar menyetujui redenominasi rupiah. Adapun saran dalam penelitian ini yaitu pemerintah untuk mensosialisasikan tentang adanya kebijakan redenominasi rupiah secepatnya dengan cara mengadakan sosialisasi langsung dan melalui media massa agar pelaku UMKM lebih mengerti dan lebih paham tentang adanya kebijakan redenominasi rupiah.  

scholarly journals PENGARUH KEPUASAN KERJA DAN LOYALITAS KERJA TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) PADA KINERJA KARYAWAN PT.HM.SAMPOERNA,TBK BATURAJA TIMUR SUMATERA SELATAN

2019 ◽  
Vol 16 (2) ◽  
pp. 110-121
Author(s):  
Rani Anwar
Keyword(s):  
Job Satisfaction ◽  
Organizational Citizenship ◽  
Significant Influence ◽  
Organizational Citizenship Behavior ◽  
Linear Analysis ◽  
T Test ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Citizenship Behavior ◽  
Test Analysis

Purpose: The purpose of this study  was to determine the influence of job satisfaction and work loyalty to organizational citizenship behavior on employees’ performance at PT. HM Sampoerna TBK Baturaja Timur, South Sumatera.Metodh: This research used data from primary data collected directly from teh object under study using questionnaries. The analyses used are multiple linear analysis and coefficient of determination. The results of the research from the t-test analysis show that partially job satisfaction and work loyalty significantly influence Organizational Citizenship Behavior.Findings: The results of the F test show that job satisfaction and work loyalty simultaneously have a significant influence on Organizational Citizenship Behavior. The magnitude of the determination coefficient (R Square) is 94.6% while the remaining 5.4% is influenced by other variables. The result of this research are expected to be used as suggestion, either for PT. HM Sampoerna TBK Baturaja Timur, South Sumatera to managing the company or by researchers futher.Originality: -Keywords: job satisfaction and work loyalty.

scholarly journals Pengaruh Sosialisasi Layanan Mobile Banking dan Persepsi Nasabah Terhadap Kepercayaan Nasabah Bank NTT Cabang Ende

2020 ◽  
Vol 1 (1) ◽  
pp. 93-101
Author(s):  
Fransiskus Korosando ◽  
Ludvina Fince
Keyword(s):  
Sampling Technique ◽  
Simple Random Sampling ◽  
T Test ◽  
Primary Data ◽  
Mobile Banking ◽  
Test Analysis ◽  
Customer Perceptions ◽  
Simultaneous Test ◽  
Banking Service ◽  
Study Population

The purpose of this study is to describe (1) the effect of the socialization of the Mobile banking service (m-banking) on ​​the trust of Bank NTT Customers in the Ende Branch; (2) the effect of customer perceptions on the trust of NTT Bank Ende Branch Customers; (3) the effect of the socialization of the Mobile banking service (m-banking) and the customer's perception of the trust of the Customers of the NTT Bank Ende Branch. This research is a quantitative study with primary data obtained using a questionnaire technique. Bank NTT Ende Branch customers of the Ende Regency Government ASN profession category as the study population. The research sample uses a simple random sampling technique with accidental sampling approach. The results of the partial test analysis (t test) the effect of sosilaisasi m-banking services on trust shows sig. > 0.05. Partial test (t test) the effect of customer perception on the trust of customers of the Ende Bank NTT branch shows sig. > 0.05. Simultaneous test (f test) of M-banking service socialization, customers' perceptions of the trust of Bank NTT customers in the Ende Branch showed sig> 0.05. The results of the analysis concluded the service socialization variable, and customer perceptions did not significantly influence trust. Thus the hypothesis proposed "not accepted".

scholarly journals The Impact of Guided Inquiry Learning with Digital Swing Model on Students’ Generic Science Skill

2020 ◽  
Vol 9 (4) ◽  
pp. 554-560
Author(s):  
N. Khoiri ◽  
C. Huda ◽  
A. Rusilowati ◽  
W. Wiyanto ◽  
S. Sulhadi ◽  
...  
Keyword(s):  
Industrial Revolution ◽  
Positive Impact ◽  
Inquiry Learning ◽  
T Test ◽  
Primary Data ◽  
Guided Inquiry ◽  
Test Analysis ◽  
12Th Grade ◽  
Set Up ◽  
The Impact

The low condition of students’ Generic Science Skills (GSS) becoming a concern since GSS is an essential provision for millennial living in the era of the industrial revolution 4.0. The study aimed to measure the impact of guided inquiry learning on generic science skills by using the digital swing model. This research used the experimental method which involved 360 students of 12th grade from senior high school. The primary data of students’ GSS were obtained from observations during activities and reports of practicum activities, then the resulting data were analyzed by t-test. The average of students’ GSS in the experimental class was 3.32, which is included in the very good category. Meanwhile in the control class was 3.17, which is included in the good category. Based on the results of the t-test analysis, the score was 0.044, which means that there were differences between the experimental class and the control class. Thus, it can be concluded that the use of digital swing has a positive impact on students’ GGS. The use of digital swing could stimulate the students to do the practicum activities which leads to the improvement of student’s GGS. However, this study is only focusing on the smaller angle; therefore, it is crucial for further research to set up the digital swing with the angle >15° to identify the effect on it.

The impact of top management’s environmental responsibility audit on corporate environmental investment: evidence from China

2020 ◽  
Vol 11 (7) ◽  
pp. 1271-1291
Author(s):  
Changli Zeng ◽  
Lu Zhang ◽  
Jiangtao Li
Keyword(s):  
Environmental Management ◽  
Emerging Economies ◽  
Ordinary Least Squares ◽  
Environmental Accounting ◽  
Environmental Responsibility ◽  
Environmental Audit ◽  
Content Type ◽  
Environmental Investment ◽  
Depth Analysis ◽  
The Impact

Purpose The purpose of this paper is to examine the effect of top management’s environmental responsibility audit (ERA) implementation on firms’ investment for environmental protection in China. Design/methodology/approach The sample comprises firms publicly traded on A-Share in China from 2011 to 2017. The authors used the ordinary least squares regression model to test the relation between ERA implementation and corporate environmental investment. Findings Firms’ environmental investment increases significantly after the ERA implementation. Compared to state-owned enterprises (SOEs), non-state-owned enterprises (non-SOEs) are more likely to increase their environmental investment after ERA implementation. Moreover, such change is more likely for non-heavily polluting enterprises (non-HPEs) compared to heavily polluting enterprises (HPEs). Practical implications This paper provides an in-depth analysis of the positive influence of environmental enforcement on corporate behavior, which could serve as reference for regulators on the latest environmental accounting practice in China and other emerging economies. Social implications This paper shows that clear assignment of environmental responsibility and subsequent assessment of environmental performance are contributing factors to effective and efficient implementation of an environmental management system. Originality/value Contributing to accounting and environmental management literature, this paper explains how mandated environmental audit incentivizes firms to deal with environmental issues. Because there is no prior research concerning the mandatory implementation of environmental audit in China, this paper is of high-innovatory value by providing a better understanding of environmental auditing and providing an economic explanation for government intervention as an effective means of mitigating environmental degradation in emerging economies.

scholarly journals Welfare Beneficiary Community BUMDes Karya Dermawan Dusun Dalam Village

2021 ◽  
Vol 5 (3) ◽  
pp. 319
Author(s):  
Muhammad Fauzi ◽  
Asa'ari Asa'ari ◽  
Arzam Arzam ◽  
Mursal Mursal ◽  
Zufriani Zufriani ◽  
...  
Keyword(s):  
T Test ◽  
Success For All ◽  
Primary Data ◽  
Analysis Tool ◽  
Test Analysis ◽  
Before And After ◽  
Beneficiary Community ◽  
Data Analysis Tool ◽  
Village Government ◽  
The Village

Dusun Dalam Village Government established a Village-Owned Enterprise (BUMDes) Karya Dermawan is a policy utilization. The main pillar was established BUMDes Karya Dermawan in accordance with the mandate of the objectives whose activities were oriented to encourage the welfare of the village community. Therefore, this study was conducted aimed at looking at the welfare provided by BUMDes Karya Dermawan Dusun Dalam village especially to the beneficiary community and compare the level of welfare before and after BUMDes Karya Dermawan was established. This study uses a descriptive quantitative approach, and data sourced from primary data by using Paired Sample t-Test as a data analysis tool. This study shows that BUMDes Karya Dermawan provides welfare to the beneficiary communities through businesses that have been established including Cooperatives; Alsintan; and Workshop, which is directly able to change or succeed in providing an increase in welfare for the beneficiary community after the establishment of BUMDes as evidenced by the results of the Paried Sample t-Test analysis. With this evidence of success, for all elements should give intensive attention; so that the development of BUMDes Karya Dermawan exists even more as a driver of community welfare. And also, integratedly invites and becomes a valuable lesson for existing villages to establish BUMDes or villages that already have BUMDes, but have not succeeded in providing a common thread for the welfare of their citizens.

scholarly journals Green Accounting Concept Based on University Social Responsibility as A Form of University Environmental Awareness

2019 ◽  
Vol 3 (2) ◽  
pp. 164
Author(s):  
Muh Akil Rahman ◽  
Sumarlin Sumarlin ◽  
Sari Fatimah Mus
Keyword(s):  
Interpretative Phenomenological Analysis ◽  
Secondary Data ◽  
Environmental Issues ◽  
Environmental Conservation ◽  
Primary Data ◽  
Environmental Responsibility ◽  
Green Accounting ◽  
Analysis Technique ◽  
Building Management ◽  
Data Source

Environmental issues are not a new issue, environmental degradation and social gaps in the environment are a matter of great concern. This study aimed to analyze the form of environmental responsibility and how the application of Green Accounting concept in a university. This qualitative research used phenomenology approach with Interpretative Phenomenological Analysis technique where the research locations were in UIN Alauddin Makassar and Hasanuddin University Makassar. Data source was primary data obtained through interview and also supported by other secondary data. The method of data analysis was constructing research conclusion by abstracting empirical data collected from the field. Findings of this study revealed that the awareness of UIN Alauddin Makassar to the environment is still inadequate and not fulfil the expectations of the campus community that is different from the responsibility of Hasanuddin University Makassar which has been considered quite responsible with the existence of various environmental conservation programs. Green Accounting concept that can be seen from environmental concerns and environmental involvement in these two universities is also very different especially in terms of building management awareness, cost availability and environmental compliance studies. As for the reporting and environmental audit, both UIN Alauddin Makassar and Hasanuddin University Makassar has not been conducted until now.

scholarly journals THE INFLUENCE OF VIDEO MEDIA ON THE PREPARAEDNESS IN FACING FLOOD DISASTERS IN ELEMENTARY SCHOOL IN BENGKULU CITY

2020 ◽  
Vol 9 (1) ◽  
pp. 23-31
Author(s):  
Ida Rahmawati ◽  
Vike Pebri Giena ◽  
Neni Triana ◽  
Buyung Keraman ◽  
Nur Haadiy
Keyword(s):  
Elementary School ◽  
Disaster Preparedness ◽  
Sampling Technique ◽  
T Test ◽  
Primary Data ◽  
P Value ◽  
School Students ◽  
Test Analysis ◽  
Flood Disasters ◽  
The Impact

BackgroundFlood disasters can cause material losses and fatalities, especially in the city of Bengkulu. Disaster preparedness is needed from an early age in order to reduce the impact of disaster risk. Elementary school students are still had lack of knowledge about preparedness in dealing with floods, in general. Bengkulu Elementary School (SDN) 103 is one of the schools affected by flooding when the River Basin (DAS) is unable to accommodate river water discharge.ObjectiveThe purpose of this study was to determine the effect of video media on student preparedness in dealing with floods in Bengkulu City.MethodsThe study design used a Pre Experiment with One Group Pretest-Posttest design. The population in this study were all fifth grade children in SDN 103 Bengkulu City. The total sampling technique was used in this study. The data were collected by using primary data taken from the results of a questionnaire filled out by respondents. T-test was used as statistical test.ResultThe results of the study were obtained (1) from 27 students before being given video media, namely 14 students in the very ready category (51.9%) and 13 students in the ready category (48.1%); (2) after being given video media, there were 20 (74.1%) category students were very prepared and 7 students were prepared categories (25.9%) (3) Paired sample t-test analysis showed p-value of 0.008 <0.05. There is influence of video media on preparedness in facing flood disaster at SDN 103 Bengkulu City in 2019.ConclusionThe importance of early education about disaster is expected to reduce the impact of disasters, especially flood disasters in risk areas. It is expected that schools will be able to include curriculum and training for their students on disaster preparedness training.

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 Delivery Mechanisms and Microenterprises Performance: An Analysis of Microcredit Program

2021 ◽  
Vol 5 (3) ◽  
pp. 338-349
Author(s):  
Rosman Mahmood ◽  
Ahmad Suffian Mohd Zahari
Keyword(s):  
Resource Management ◽  
Business Performance ◽  
Critical Issue ◽  
T Test ◽  
Primary Data ◽  
Test Analysis ◽  
Significant Difference ◽  
Effective Delivery ◽  
Delivery Mechanism ◽  
Micro Enterprises

Purpose: The process of identifying and defining effective delivery mechanisms is a critical issue in the management of microcredit programs to meet the firm's objectives and the customers’ needs. The purpose of this paper is to look at the relative importance of delivery mechanism in microcredit programs. In addition, this paper analyses the relationship between delivery mechanism and business performance among micro enterprises involved in microcredit programs. Methodology: The primary data of the study were obtained from 756 micro entrepreneurs under two major microcredit programs (AIM and TEKUN). Descriptive and t-test analysis were used to explain the findings of the study. Findings: Analysis of the study shows that cooperation from staff, the duration and method of loan repayment and monitoring of loan capital are important mechanism in the management of microcredit programs. T-test analysis revealed a significant difference in delivery mechanism between the two microcredit programs involved. Empirical findings show that the performance of micro enterprises under the AIM microcredit program is better than that of micro enterprises under the TEKUN microcredit program. Practical Implications: The performance of a microcredit program depends largely on their resource management. This involves operational efficiency, credit products offered, and customer support services. These three elements are critical factors in determining the effectiveness of the delivery mechanism in a microcredit program. Originality/value:The efficiency of delivery mechanisms through strategic resource management not only can enhance the competitive advantage of the AIM microcredit program but also affect the performance of the micro enterprises involved. Doi: 10.28991/esj-2021-01281 Full Text: PDF

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