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All Journal Optimal: Jurnal Ekonomi dan Manajemen Jurnal Riset Akuntansi
Nasrul Kahfi
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Penerapan Akuntansi Lingkungan Terhadap Pengelolaan Limbah (Studi Kasus Pada PT Perkebunan Nusantara VII Lampung Tengah) Tri Herlinda; Natasya Adelia putri; Nasrul Kahfi
Jurnal Riset Akuntansi Vol. 2 No. 1 (2024): February : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i1.1249

Abstract

The purpose of this study is to evaluate how a company identifies, recognizes, measures, presents, and discloses in its financial statements the environmental accounting aspects related to waste treatment costs. This research uses a descriptive approach and document analysis to explore the role of environmental accounting on waste management through the collection and evaluation of related documents. The researcher's findings are the application of accounting to the environment of PT Perkebunan Nusantara VII Bekri Lampung Central Unit records the transaction as an expense if it is used for the company's operational activities. Environmental Accounting Applied to Waste Management at PT Perkebunan Nusantara VII Bekri Central Lampung Unit using the checklist method and has 100% means it meets the standards.
Pengaruh Akuntabilitas, Partisipasi Masyarakat Dan Transparansi Terhadap Efektivitas Pengelolaan Dana Desa : (Studi Kasus Kecamatan Seruway Kabupaten Aceh Tamiang) Nurul Arifin; Afrah Junita; Nasrul Kahfi
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 4 No. 1 (2024): Maret : Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v4i1.2585

Abstract

This research aims to determine the influence of accountability, community participation and transparency regarding the effectiveness of fund management village. This research is quantitative research using types Primary data obtained from questionnaires and measured using a scale likert. The population in this study used all villages in Seruway District has 24 villages. Sampling technique using stratified random sampling. Sample criteria in this study is the Village Head/Village Secretary, MDSK and 2 Village People in every village in the entire Seruway Aceh Tamiang District for a total a total of 96 respondents. Data analysis techniques in this research using multiple linear regression analysis with the help of SPSS version 25. The results of this research indicate that the Accountability variable (X1) is not significant effect on the effectiveness of village fund management, variable Community Participation (X2) has a positive and significant effect on The effectiveness of village fund management, as well as the Transparency variable (X3) have an influence positively and significantly on the effectiveness of village fund management.
Co-Authors Afrah Junita Natasya Adelia putri Nurul Arifin Tri Herlinda