Analisis Penerapan Akuntansi Biaya Lingkungan Sebagai Pertanggungjawaban Sosial Di RSI Hidayatullah Yogyakarta

2017 ◽  
Vol 25 (2) ◽  
pp. 194-215
Author(s):  
Risa Nurwulan Sari ◽  
Achmad Tjahjono
Keyword(s):  
Environmental Quality ◽  
Treatment Cost ◽  
Secondary Data ◽  
Financial Statements ◽  
Environmental Cost ◽  
Financial Statement ◽  
Primary Data ◽  
Environmental Costs ◽  
Biological Method ◽  
The Cost

Environmental cost is also known as the cost of environmental quality. The treatment cost of environmental quality is equal to the cost of environmental quality, so that the cost of environmental quality can be grouped into : environmental prevention costs, environmental detection costs, environmental internal failure costs, and environmental external failure costs. The purpose of this study is to investigate and analyze how firms identify, recognize, measure, assess and present and disclose the environmental cost in the financial statements. This research was conducted at the Hidayatullah Islamic Hospital of Yogyakarta who has had WWTP by using biological method, that is activated sludge. This study is a qualitative research. This study uses primary data and secondary data. Primary data were collected by interview. The results of this study are in the hospital recognizes the environmental costs and presented into a single account with the other similiar cost in the primary financial statement. Environmental cost is measured by the cost incurred (Historial Cost) with the monetary units rupiah. Environmental costs are not disclosed in the notes of the financial statements (CALK), but disclosed in a descriptive report, a report UKL-UPL. 

scholarly journals ANALISIS PENERAPAN AKUNTANSI BIAYA LINGKUNGAN PADA PT. ROYAL COCONUT AIRMADIDI

2019 ◽  
Vol 14 (1) ◽  
Author(s):  
Regina Mariana Franciska ◽  
Jullie J. Sondakh ◽  
Victorina Z. Tirayoh
Keyword(s):  
Qualitative Research ◽  
Secondary Data ◽  
Cost Accounting ◽  
Environmental Accounting ◽  
Environmental Cost ◽  
Financial Statement ◽  
Primary Data ◽  
Environmental Costs

Environmental Accounting is an accounting science that has the function of identifying, measuring, valuing, recognizing, presenting, and disclosing costs incurred for the purpose of managing the environment. This study aims to determine the application of Environmental Cost Accounting at the company, in terms of identifying, measuring, presenting, and disclosing the Environmental Costs that exist in the company.The research was conducted at the PT. Royal Coconut Airmadidi. This study is a qualitative research. This study uses primary data and secondary data. The result of this research is the application of Environmental Cost Accounting in the company in terms of recognition, measurement, presentation, and disclosure of Environmental Cost has sealed with existing Financial Standars Accounting. But, the company has not made a specific Financial Statement.

scholarly journals Analisa Environmental Cost pada Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Periode 2011, 2012 dan 2013

2014 ◽  
Vol 5 (2) ◽  
pp. 615 ◽  
Author(s):  
Kartike Dewi
Keyword(s):  
Cost Allocation ◽  
Secondary Data ◽  
Financial Statements ◽  
Environmental Cost ◽  
Environmental Damage ◽  
Environmental Costs ◽  
Net Income ◽  
Damage Costs ◽  
Over Exploitation ◽  
The Cost

Environmental damage due to over-exploitation by employers without thinking about environmental improvements result in long-term environmental damage. Allocation of environmental costs, making high expenses on companies that ultimately will reduce net income. This study will examine companies that have great potential to damage the environment, but the company is willing to make the allocation of environmental costs in its income statement, and the company also wants to follow the PROPER program created by the Ministry of Environment for the period 2011 to 2013. The research was conducted using secondary data in www.idx.co.id and www.proper.menlh.go.id. Financial Statements of the company that made the sample examined by checking whether there is environmental damage costs are allocated and check the results of PROPER (Program Performance Rating). This study will determine whether the company identifying, recognizing, measuring and presenting the cost of environmental damage in the Financial Statements. Results obtained from secondary data is that many companies have yet to identify, acknowledge, measure and present the cost of the destruction of nature in the financial statement, the company may have a cost allocation but still use the Incidental Charges account, so that when the pages are checked through www.idx.co.id charge is not visible. It is expected that in the future the company create its own environmental cost allocation account so that it can be easily identified by users of Financial Statements.

scholarly journals ANALISIS PERENCANAAN AUDIT LAPORAN KEUANGAN PADA KANTOR AKUNTAN PUBLIK (KAP) KURNIAWAN, KUSMADI, DAN MATHEUS

2020 ◽  
Vol 8 (3) ◽  
pp. 237-244
Author(s):  
Hafifah Nasution ◽  
Lysa Nur Awalianti
Keyword(s):  
Audit Quality ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Qualitative Approach ◽  
Financial Statement ◽  
Primary Data ◽  
Audit Planning ◽  
Research Show ◽  
Public Accountant

This research was conducted in KAP Kurniawan, Kusmadi and Matheus, which aims to analyse the suitability of audit planning of financial statement by KAP Kurniawan, Kusmadi and Matheus with the audit planning of financial statement based on the Professional Standard of Public Accountant (SPAP). Research method that used is descriptive analysis with a qualitative approach and the type of data used is primary data and secondary data. Primary data is collected through interviews, while secondary data by collecting audit planning of financial statements documents in KAP Kurniawan, Kusmadi and Matheus. The results of this research show that the audit planning of financial statement by KAP Kurniawan, Kusmadi and Matheus in accordance with the audit planning of financial statement based on SPAP issued by Institute of Public Accountants of Indonesia (IAPI). The advice given to KAP Kurniawan, Kusmadi and Matheus is always implement audit plan in accordance with SPAP because a good audit planning will improve audit quality.

scholarly journals EVALUASI PENERAPAN BASIS AKRUAL DALAM PENYUSUNAN LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA SIBOLGA, STUDI KASUS PADA PEMERINTAH KOTA SIBOLGA

account ◽  
2020 ◽  
Vol 7 (2) ◽  
Author(s):  
Jocelyn Sarah Gabriella Sinaga ◽  
Yusep P. S Friya P. S ◽  
Herbirowo Nugroho
Keyword(s):  
Qualitative Method ◽  
Accounting Standards ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Statement ◽  
Primary Data ◽  
Governmental Accounting ◽  
Accrual Basis

EVALUASI PENERAPAN BASIS AKRUAL DALAM PENYUSUNAN LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA SIBOLGA, STUDI KASUS PADAPEMERINTAH KOTA SIBOLGA Jocelyn Sarah Gabriella Sinaga [email protected] Yusep Friya P. S [email protected] Herbirowo Nugroho [email protected] Program Studi Akuntansi Keuangan Terapan Politeknik Negeri Jakarta  ABSTRACTThis study aims to evaluate the accordance of financial statements of Government of Sibolgato the applicable Governmental Accounting Standards. The methodology of this study is appliedresearch and uses qualitative method. The object of this study is the recording and presentation of Financial Statement of Sibolga for 2017. Data used in this study contains primary data by interviewing parties related to the making of financial statements and secondary data in the form of financial statements themselves and theoretical articles. The data analysist used are selecting related documents and evaluating the reports’ accordance to the standard. This study shows that Government of Sibolga has applied accrual basis in the making of the financial statements, but it is not entirely correct according to the Governmental Accounting Standards. This happened due to several problems related to the application of accrual basis to the financial statements, which involve the accounting application, standards, and the lack of training and socialization done regarding the applicable Governmental Accounting Standards. KEYWORDS: ACCUAL BASIS, GOVERNMENTAL ACCOUNTING STANDARDS, FINANCIAL STATEMENT ABSTRAKPenelitian ini bertujuan untuk mengevaluasi kesesuaian laporan keuangan yang telah dibuatPemerintah Kota Sibolga dengan Standar Akuntansi Pemerintahan yang berlaku. Metodologi yang digunakan dalam penelitian ini adalah penelitian terapan dan bersifat kualitatif. Objek yang diteliti dalam penelitian ini adalah pencatatan dan penyajian LKPD Kota Sibolga Tahun Anggaran 2017. Data penelitian yang digunakan adalah data primer hasil dari wawancara dengan pihak yang berkaitan langsung dengan penyusunan LKPD dan data sekunder berupa LKPD Kota Sibolga dan artikel teoritis. Teknik analisis dilakukan dengan mengumpulkan data yang diperlukan dan mengevaluasi LKPD dengan SAP yang berlaku. Hasil penelitian menunjukkan bahwa Pemerintah Kota Sibolga sudah menerapkan basis akrual dalam penyusunan LKPD Kota Sibolga, namun belum sepenuhnya sesuai dengan SAP yang berlaku. Hal ini disebabkan karena adanya beberapa permasalahan terkait penerapan basis akrual pada LKPD Kota Sibolga yaitu aplikasi akuntansi, kebijakan akuntansi, serta kurangnya pelatihan dan sosialisasi terkait SAP berbasis akrual. Kata kunci: basis akrual, standar akuntansi pemerintahan, laporan keuang

scholarly journals Kualitas Laporan Keuangan Sebelum dan Sesudah Penerapan Aplikasi MYOB pada UD Keluarga di Kota Payakumbuh

2021 ◽  
Vol 21 (2) ◽  
pp. 623
Author(s):  
Deni Saputra ◽  
Putri Intan Permata Sari ◽  
Agam Mei Yudha
Keyword(s):  
Data Storage ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Statement ◽  
Primary Data ◽  
Accounting System ◽  
Financial Reports ◽  
Computer Based ◽  
Speed Accuracy

This study aims to determine whether the MYOB application can be used as a tool for recording financial statements effectively and efficiently at UD. Family in Payakumbuh. Jenis data used are primary data and secondary data. Method of data analysis conducted in this research is descriptive qualitative analysis and comparative analysis. The results of this study show that with the existence of computer-based accounting system, especially MYOB is very helpful business management, because the report produced more up to date and MYOB can improve the quality of financial statement information with speed, accuracy, completeness, etc. can clearly analyze each transaction there every day. The author suggests to UD. Family, to record all transactions that occur into MYOB so that it can further increase security in data storage and need training in order to run MYOB and be in accordance with accounting principles so that they can compile financial reports in a timely manner and can retrieve information quickly.

scholarly journals Environmental Cost Accounting Treatment and Their Effect on Financial Statements and Assessment of Sustainability Performance at PT Alove Bali

2021 ◽  
Vol 4 (2) ◽  
pp. 97-104
Author(s):  
Luh Gede Nomica Eka Putri ◽  
◽  
I Made Ariana ◽  
Made Dana Saputra ◽  
◽  
...  
Keyword(s):  
Waste Treatment ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Cost Accounting ◽  
Production Costs ◽  
Environmental Cost ◽  
Primary Data ◽  
Sustainability Performance ◽  
Analysis Technique

This research aims to find out and analyze how PT Alove Bali identifies, acknowledges, measures, discloses and presents environmental costs and to determine the effect of environmental cost accounting treatment on financial statements as well as assessment of sustainability performance. This research focuses on analyzing primary data from interviews with 3 sources and observing the object of research as well as secondary data in the form of company financial statements as research supporting data. The analysis technique used is a qualitative descriptive analysis technique. This research provides results that the company has treated environmental cost accounting which consists of identification, recognition, measurement, disclosure and presentation even though the treatment is not fully in accordance with existing and supportive theories and standards. The company has recognized the cost of waste treatment even though it is still presented combined with other similar costs which are a component of production costs in the income statement. With this, the company has carried out environmental management properly so that the company has good sustainability performance for the future.

Effects of Financial Innovations on Profitability for Deposit Taking Microfinancing Institutions in Kenya

2018 ◽  
Vol 9 (6) ◽  
pp. 529-536
Author(s):  
Martin Khoya Odipo ◽  
Keyword(s):  
Financial Institutions ◽  
Positive Relationship ◽  
Financial Institution ◽  
Secondary Data ◽  
Financial Statements ◽  
Descriptive Statistics ◽  
Primary Data ◽  
Microfinance Institutions ◽  
Financial Innovations ◽  
Strong Positive Relationship

Recent studies have documented that innovations improve profitability of firms. This article documents that deposit taking micro financial institutions that have adopted financial innovations have increased their profitability. The study covered five years between 2009-2013. Both primary and secondary data were used in the study. Primary data was obtained through administration of drop and pick questionnaires to selected employees of the institutions. Secondary data was obtained from financial statements and management reports of these deposit taking microfinance institutions. Data was analyzed using descriptive statistics, return on asset and multi-liner regression model to determine the effect of each financial innovation applied on profitability on the micro-financial institution. The results showed that most deposit taking microfinance institutions adopted these financial innovations in their current operations. There was strong positive relationship between individual innovations and profitability. In line with profitability ROA also showed improvement each year after the adoption of these financial innovations.

scholarly journals Analysis Of Presentation Of Sharia Financial Statements According To Psak 101 At Pt. Mandiri Sharia Bank

2021 ◽  
Vol 2 (4) ◽  
pp. 1175-1183
Author(s):  
Fera Riske Anggita ◽  
Tommy Kuncara
Keyword(s):  
Accounting Standards ◽  
Secondary Data ◽  
Financial Statements ◽  
Relevant Information ◽  
Financial Accounting ◽  
Financial Statement ◽  
Islamic State ◽  
Literature Study ◽  
Financial Position ◽  
Other Information

The presentation of Islamic Financial Statements has been regulated in PSAK 101 and every bank needs to refer to it. As we know, PT Bank Syariah Mandiri is the number 1 largest Islamic bank in Indonesia and other information obtained by researchers, PT Bank Syariah Mandiri will merge with 2 other Islamic state-owned banks, namely PT Bank BNI Syariah and PT Bank BRI Syariah. Therefore, researchers are interested in examining whether the financial statements of PT Bank Syariah Mandiri are appropriate in applying the application of Financial Accounting Standards 101. The types of data used are qualitative and quantitative data, the data used are general company information and company financial statement information in 2019. Sources the data used is secondary data. The data collection method is literature study. In the financial statements of PT Bank Syariah Mandiri, the bank has reported all components of the financial statements in PSAK 101. In the Statement of Financial Position PT Bank Syariah Mandiri does not include the Istishna Assets in Settlement and Salam Receivable accounts in the Statement of Financial Position, but in PSAK 101 Paragraph 61 explains Statement of Financial Accounting Standards 101 does not regulate the composition or format of presentation of statement of financial position items. PT Bank Syariah Mandiri continues to present relevant information on the Statement of Financial Position. However, in PSAK 101 Paragraph 61 explaining the Statement of Financial Accounting Standards 101 does not regulate the composition or format of the presentation of the statement of financial position. PT Bank Syariah Mandiri continues to present relevant information on the Statement of Financial Position. However, in PSAK 101 Paragraph 61 explaining the Statement of Financial Accounting Standards 101 does not regulate the composition or format of the presentation of the statement of financial position. PT Bank Syariah Mandiri continues to present relevant information on the Statement of Financial Position.

scholarly journals Analisis Standar Belanja Kegiatan Penyediaan Alat Tulis Kantor Pada Pemerintah Kota Sungai Penuh

2015 ◽  
Vol 3 (2) ◽  
pp. 62-79
Author(s):  
Rina Widyanti
Keyword(s):  
Public Services ◽  
Secondary Data ◽  
City Government ◽  
Primary Data ◽  
Fiscal Year ◽  
Protective Services ◽  
Government Services ◽  
Performance Budgeting ◽  
The Cost ◽  
Simple Regression

Analysis of Expense Standards (ASB) is a guideline used to analyze the reasonableness of workload or cost of each activity undertaken by the Unit (SKPD) in one fiscal year. The purpose of this research is to develop ASB especially for activity provision of stationery (ATK). The data used in this research is secondary data obtained from the DPA-SKPD Sungai Penuh City government. The primary data of interviews with leaders and some of the staff as well as the relevant officials. Data analysis method used is a simple regression. Simple regression analysis is a method of forecasting which will predict the cost standards for ATK activities. This activity is affected by the triggering factors (cost drivers) is the amount of activity. The results of this study in the form of equations where the standard shopping ASB ATK influenced by the activity of providing fixed expenditure and expenditure variables. Shopping variable for this activity is influenced by the amount of activity. To create a model for the analysis of expenditure standard ATK activity is grouped into nine (9) functions of government services consisting of the economic service./unction, the function of health care, educational services, protective services, public services, tourism services and security, public services and housing facilities, service districts, and village services. Verify the reasonableness of calculations based on the formulation of the model ASB shopping on 9 functions of government services shows that the value of expenditure contained in each DPA SKPD can be approved based on the criteria of fairness shopping. However, there are obstacles in the processing of data in the form of data on some SKPDs DPA form the basis of ASB which included incomplete and the allocation of its budget is too high thus affecting the results of the formulation ASB. It is hoped that this study provides an overview to the team of local government budgets to increase performance budgeting in the future.

scholarly journals KELAYAKAN FINANSIAL USATANI KEDELAI

2019 ◽  
Vol 5 (2) ◽  
pp. 293
Author(s):  
Dedi Djuliansah ◽  
Trisna Insan Noor ◽  
Yosini Deliana ◽  
Meddy Rachmadi
Keyword(s):  
Secondary Data ◽  
Paddy Fields ◽  
Primary Data ◽  
Survey Method ◽  
Production Volume ◽  
Land Area ◽  
C Value ◽  
Break Even Point ◽  
The Cost ◽  
Planting Season

This study aims to identify the cost, revenue, and income of soybean farming, identify the feasibility of soybean farming, identify the breakeven point and change the break-even point due to changes in selling prices in Jatiwaras District, Tasikmalaya Regency. The method used in this study is a survey method, while the data used consists of primary data and secondary data. Determination of sample farmers using the Two Stage Cluster Random Sampling method, with a sample size of 65 people with a proportion of 27 farmers in paddy fields and 38 farmers in land, from a population of soybean farmers as many as 185 people.            The results of this study indicate that the cost of soybean farming per hectare in paddy fields is Rp. 5,896,896.90 with receipts of Rp 8,478,139.53 and income of Rp. 2,581,242.63, while the cost of soybean farming per hectare on land is Rp. 4,163,487.48 with receipts of 8,342,774.57 and income of Rp. 4,179,287.09. Soybean farming in land is more feasible to be cultivated with an R / C value of 2.01 while the R / C value in paddy fields is 1.45. Minimum acceptance received by farmers from soybean farming so as not to lose in one planting season of Rp. 63,911.14 in paddy fields and Rp. 668,378.02 in land, the minimum production volume received by farmers from soybean farming so as not to lose in one planting season is 10.65 Kg in paddy fields and 111.40 Kg in land and minimum land area that must be processed by farmers so that no loss in one planting season of 0.01 ha in paddy fields and 0.08 ha on land. Decrease in output price of Rp. 1,000.00 (16.67%) causes the minimum acceptance received by farmers from soybean farming so as not to lose in one planting season of Rp. 100,196.38 in paddy fields and Rp. 767,384.61 on land. The margin value of safety on soybean farming is 90.53 in wetland and 82.40 in land area

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