Jurnal Ilmiah Akuntansi Peradaban最新文献_第3页

STRATEGI DAN BENTUK MANAJEMEN BIAYA SEBAGAI UPAYA SUSTAINABLE KEDAI KOPI PADA MASA PANDEMI COVID-19 在COVID-19大流行期间，成本管理的战略和形式作为可持续咖啡的努力

Jurnal Ilmiah Akuntansi Peradaban Pub Date : 2022-12-14 DOI: 10.24252/jiap.v8i2.31936

Yogi Hady Afrizal, Andi Tenri Pada, Fatikah Indriaharti

引用次数: 1

FORMULASI RASIO KINERJA KEUANGAN PEMERINTAH DAERAH DI INDONESIA PERSPEKTIF MAQASHID SYARIAH 印度尼西亚地方政府财务绩效比伊斯兰教视角的制定制定方案

Jurnal Ilmiah Akuntansi Peradaban Pub Date : 2022-12-14 DOI: 10.24252/jiap.v8i2.32684

Roby Aditiya

引用次数: 0

MAKNA KAJIAN AKUNTANSI LINGKUNGAN PADA PT SEMEN BOSOWA MAROS 环境会计专业关于PT水泥BOSOWA MAROS的意义

Jurnal Ilmiah Akuntansi Peradaban Pub Date : 2022-12-14 DOI: 10.24252/jiap.v8i2.32005

Harjauri Ma’rifat, Saiful Muchlis, Raodahtul Jannah

{"title":"MAKNA KAJIAN AKUNTANSI LINGKUNGAN PADA PT SEMEN BOSOWA MAROS","authors":"Harjauri Ma’rifat, Saiful Muchlis, Raodahtul Jannah","doi":"10.24252/jiap.v8i2.32005","DOIUrl":"https://doi.org/10.24252/jiap.v8i2.32005","url":null,"abstract":"Tujuan penelitian ini adalah untuk mengetahui bagaimana pemahaman atau pemaknaan yang dimiliki PT. Semen Bosowa Maros mengenai akuntansi lingkungan, dan bagaimana penerapan akuntasi lingkungan yang dilakukan oleh PT. Semen Bosowa Maros dalam menentukan biaya lingkungan yang dikeluarkan. Penelitian ini merupakan penelitian kualitatif dengan menggunakan pendekatan fenomenologi. Hasil penelitian ini menunjukkan bahwa akuntansi lingkungan dimaknai sebagai bentuk kepedulian sosial dan lingkungan yang dilakukan perusahaan dan sebagai bentuk tanggung jawab atas segala kegiatan operasional perusahaan yang memberikan dampak terhadap lingkungan sekitar. Penerapan akuntansi lingkungan juga diharapkan sebagai salah satu penunjang keberlangsungan hidup perusahaan. Dari penelitian ini juga diketahui bahwa perusahaan menerapkan akuntansi lingkungan mengikuti peraturan yang ditetapkan pemerintah, sehingga penerapan akuntansi lingkungan menjadi sebuah kewajiban perusahaan sesuai dengan aturan yang ada. Biaya-biaya atas pengelolaan lingkungan menjadi kewajiban perusahaan di setiap periode, sehingga biaya ini dilaporkan dalam laporan laba rugi sebagai bagian dari biaya operasional perusahaan.","PeriodicalId":363763,"journal":{"name":"Jurnal Ilmiah Akuntansi Peradaban","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115787821","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PERAN CORPORATE GOVERNANCE DALAM MEMODERASI PENGARUH FINANCIAL DISTRESS TERHADAP TAX AVOIDANCE Peran公司治理dalam备忘录，以防止财务困境和避税

Jurnal Ilmiah Akuntansi Peradaban Pub Date : 2022-12-14 DOI: 10.24252/jiap.v8i2.32015

P. Tangke, Gracia E. Lauren, Anthony Holly, Robert Jao

引用次数: 0

BLOCKCHAIN TECHNOLOGY IN MSME BOOKKEEPING IN INDONESIA 区块链技术在印尼中小企业簿记中的应用

Jurnal Ilmiah Akuntansi Peradaban Pub Date : 2022-08-01 DOI: 10.24252/jiap.v8i2.29730

Mirna Amirya

{"title":"BLOCKCHAIN TECHNOLOGY IN MSME BOOKKEEPING IN INDONESIA","authors":"Mirna Amirya","doi":"10.24252/jiap.v8i2.29730","DOIUrl":"https://doi.org/10.24252/jiap.v8i2.29730","url":null,"abstract":"Blockchain technology is experiencing rapid development in today's digital era. Likewise with MSMEs which show the growth of business actors and an increase in their contribution to the national economy (GDP) in Indonesia. The advantages offered by blockchain technology are expected to be able to support the business operations of a business entity, one of which is the bookkeeping of MSMEs in Indonesia. This study aims to analyse the potential application and use of blockchain technology in MSME bookkeeping in Indonesia. This study uses a qualitative method with a case study approach and analysis of explanatory strategies. The data used is secondary data. The results of the study found that blockchain can be used as a technology for MSME bookkeeping in Indonesia. One of the reasons is that all accounting transactions can potentially be tracked with the blockchain. The data in this technology can be considered as relevant information due to the nature of blockchain as a technology that records and stores data that cannot be changed and manipulated. Blockchain is used as a database and data processing is still carried out using an Accounting Information System. Blockchain cannot automatically process data into information that may be needed in accounting.","PeriodicalId":363763,"journal":{"name":"Jurnal Ilmiah Akuntansi Peradaban","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114755603","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0