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Corporate Commitment of Environment: Evidence from Sustainability Reports of Mining Companies in Indonesia Kurnia Ekasari; Nurafni Eltivia; Andi Kusuma Indrawan; Apit Miharso
Indonesian Journal of Sustainability Accounting and Management Vol 5, No 1 (2021): June 2021
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i1.164

This research aims to explore the commitment of Indonesian mining companies to environmental sustainability and ensure that they operate following ethical rules without damaging the nature. A content analysis investigates information related to the environment. Research sources include 33 environmental items seen from 7 sustainability reports of Indonesian mining companies. The text’s substance is also examined by identifying various specific characteristics of a message objectively, systematically, and in general. Research results showed that out of 45 mining companies in Indonesia, only 7 had disclosed sustainability reporting. All companies had an environmental commitment but with different stressing. Some companies reveal more about biodiversity; some are more focused on managing both renewable and nonrenewable energy, while others concentrate on effluents and waste. Since mining companies use numerous natural resources as their raw material, these companies should be more committed and concerned about the sustainability of nature and the environmental damage it causes. This study only examined seven sustainability reports from Indonesian mining companies. For future research, the researcher suggested observing annual reports of mining companies that do not disclose sustainability reporting and expressed concerns about the environment, both in Indonesia and Asia as a whole.

Video Animasi Sebagai Variasi Media Pembelajaran Mata Kuliah Akuntansi Manajemen Rosy Aprieza Puspita Zandra; Apit Miharso; Dyah Metha Nurfitriasih
Wahana Riset Akuntansi Vol 10, No 1 (2022)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v10i1.114589

This study intends to explore information about the effectiveness of using animated videos in encouraging increased understanding and student learning outcomes. The research method chosen is Quasi Experimental research, with the design of the Nonequivalent Control Group Design for a number of 60 students who are taking Management Accounting courses at the State Polytechnic of Malang. The study of effectiveness measured through the results of pre-test, post-test and student perception questionnaires showed that animated video media was quite effective in improving student learning outcomes by becoming an intermediary factor in learning by presenting ease, attractiveness, clarity. messages, increasing the variety and quality of learning. This finding is expected to contribute to providing insight into alternative accounting learning tools packaged in a more coomunicative, innovative and interactive form, especially to support the independent learning process. Keywords: learning media, animated videos, commucation, effectiveness, gain score.

PELATIHAN ANALISIS BIAYA PRODUKSI UMKM DI DESA WRINGINSONGO Ahmad Jarnuzi; Annisa Fitriana; Apit Miharso; Bakhrudin; Fathimatus Zahro Fazda Oktavia
Jurnal Pengabdian Kepada Masyarakat (J-ABDIMAS) Vol 8 No 2 (2021): JURNAL PENGABDIAN KEPADA MASYARAKAT 2021
Publisher : Publisher UPT P2M Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabdimas.v8i2.149

This PPM is held to reformulate the determination of the basic water tariff on the clean water management unit that is part of BUMDes Desa Wringinsongo, a method used with a qualitative approach where the team identifies the problem of the partner, then determines the objectives, reformulates and implements the partner. PPM results recommend the use of water account applications as well as admin fee of Rp.1000

Bagaimana meningkatkan keberlanjutan Baitul Maal wat Tamwil (BMT)? Nur Indah Riwajanti; Muhammad Muwidha; Elvyra Handayani; Apit Miharso
Al Tijarah Vol 6, No 1 (2020): June 2020
Publisher : Universitas Darussalam Gontor

Penelitian ini bertujuan untuk mengidentifikasi masalah yang dihadapi oleh Baitul Maal wat Tamwil (BMT) untuk menjaga keberlanjutan serta strategi yang dilakukan oleh BMT untuk meningkatkan keberlanjutan usahanya. Survei penelitian dilakukan melalui wawancara semi terstruktur kepada sembilan pemimpin BMT di Malang. Penelitian menunjukkan bahwa responden menghadapi masalah keberlanjutan dalam bentuk masalah pembiayaan, kurangnya minat dan kepercayaan dari masyarakat, kurangnya pembiayaan dan kurangnya kemampuan sumber daya manusia. Namun, hampir semua responden percaya bahwa mereka dapat memecahkan dan menangani masalah tersebut dalam jangka panjang. Strategi yang diterapkan adalah melakukan hubungan dengan lembaga keuangan lain, mempertahankan keberlanjutan melalui optimalisasi internal, efisiensi operasional dan meningkatkan produktivitas, mengatur perencanaan masa depan, mempertahankan layanan sosial kepada anggota dan menyarankan strategi baru kepada masyarakat koperasi untuk membentuk Lembaga Penjaminan Tabungan untuk pembiayaan mikro dan membangun sistem penilaian kredit untuk keuangan mikro.

PELATIHAN PEMBUATAN WEBSITE SEKOLAH TK MUSLIMAT NU 15 KHODIJAH KELURAHAN SEDAYU KECAMATAN TUREN KABUPATEN MALANG Zainal Abdul Haris; Aang Afandi; Retno Widiastuti; Endah Suwarni; Apit Miharso
Jurnal Pengabdian Polinema Kepada Masyarakat Vol. 8 No. 2 (2021): Jurnal Pengabdian Polinema Kepada Masyarakat
Publisher : UPT Penelitian dan Pengabdian Kepada Masyarakat Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jppkm.v8i2.98

Di era globalisasi keberadaan sebuah website sangatlah penting bagi sebuah instansi, salah satunya instansi pendidikan. Informasi instansi pendidikan pada website akan sangat membantu pengguna informasi karena mudah diakses kapan saja dan dimana saja melalui internet. Pada masa pandemi ini, perkembangan jumlah peserta didik TK Muslimat NU 15 Kelurahan Sedayu Kecamatan Turen, Kabupaten Malang mengalami penurunan jumlah pendaftar peserta didik baru pada tahun ajaran 2020/2021. Salah satu penyebabnya adalah kurangnya informasi dan promosi sekolah kepada masyarakat dikarenakan situasi pandemi saat ini yang tidak memungkinkan masyarakat untuk mencari informasi dengan berkunjung langsung ke sekolah dan tidak memiliki media informasi dan promosi lainnya. Solusi bagi permasalahan ini adalah dengan membuat website sekolah sehingga masyarakat dapat mencari informasi dari rumah. Pelatihan pembuatan website untuk para guru dan pengurus paguyuban TK Muslimat NU 15 Khodijah Kelurahan Sedayu sangat penting. Website sekolah merupakan media informasi dan promosi sekolah. Dalam website tersebut menyediakan berbagai informasi sekolah yang dapat diakses melalui internet sehingga diharapkan dapat meningkatkan jumlah siswa TK Muslimat NU 15 Khodijah, serta dapat menjadikan website sekolah sebagai sumber belajar dan informasi bagi siswa dan wali murid.

Kode Etik Akuntan Pendidik: Perspektif Maqashid Syariah Setyawan Eko Wardaya; Nur Indah Riwajanti; Apit Miharso
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 3 No. 2 (2018): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (363.645 KB)

Abstract The purpose of this research is to explore whether The Lecturer Accountant’s Rules of Conducts has been in line with the perspectives of Maqashid Shariah and to explain the implementation of The Lecturer Accountan’s Rules of Conducts in Accounting Department, State Polytechnic of Malang. This research uses primary data obtained from interviews and questionnaires conducted in the Accounting Departement, State Polytechnic of Malang. By using simple random sampling technique, there are two hundred and ninty three respondents who fill the questionnaires. The interview was conducted to three people consisting of two lecturers in the Accounting Department and one from Maqashid Syariah expert, State Islamic University of Malang. The result of this research indicate that the Lecture Accountan’s Rules of Conducts have fulfilled the concepts of Maqashid Syariah and in the implementation of the Rules of Conduct, the educator accountant, in general, have done the concepts in accordance with the concept of Maqashid Shariah. Abstrak Tujuan dalam penelitian ini adalah untuk mengeksplorasi bagaimana kode etik akuntan pendidik yang sesuai dengan pandangan maqashid syariah dan untuk menjelaskan implementasi dari kode etik akuntan pendidik di Jurusan Akuntansi, Politeknik Negeri Malang. Penelitian ini menggunakan data primer yang diperoleh dari wawancara dan kuesioner yang dilakukan di Jurusan Akuntansi Politeknik Negeri Malang. Dengan menggunakan teknik simple random sampling, terdapat 293 responden yang mengisi kuesioner. Wawancara dilakukan kepada 3 orang yang terdiri dari 2 orang pengajar di Jurusan Akuntansi dan 1 orang ahli maqashid syariah Universitas Negeri Islam Malang. Hasil dari penelitian ini menunjukkan bahwa kode etik akuntan pendidik telah memenuhi konsep dari maqashid syariah dan dalam implementasi kode etik, akuntan pendidik, secara umum, telah melakukan konsep-konsep yang sesuai dengan konsep maqashid syariah.

Corporate Commitment of Environment: Evidence from Sustainability Reports of Mining Companies in Indonesia Kurnia Ekasari; Nurafni Eltivia; Andi Kusuma Indrawan; Apit Miharso
Indonesian Journal of Sustainability Accounting and Management Vol. 5 No. 1 (2021): June 2021
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i1.164

This research aims to explore the commitment of Indonesian mining companies to environmental sustainability and ensure that they operate following ethical rules without damaging the nature. A content analysis investigates information related to the environment. Research sources include 33 environmental items seen from 7 sustainability reports of Indonesian mining companies. The textâ€™s substance is also examined by identifying various specific characteristics of a message objectively, systematically, and in general. Research results showed that out of 45 mining companies in Indonesia, only 7 had disclosed sustainability reporting. All companies had an environmental commitment but with different stressing. Some companies reveal more about biodiversity; some are more focused on managing both renewable and nonrenewable energy, while others concentrate on effluents and waste. Since mining companies use numerous natural resources as their raw material, these companies should be more committed and concerned about the sustainability of nature and the environmental damage it causes. This study only examined seven sustainability reports from Indonesian mining companies. For future research, the researcher suggested observing annual reports of mining companies that do not disclose sustainability reporting and expressed concerns about the environment, both in Indonesia and Asia as a whole.

Bagaimana meningkatkan keberlanjutan Baitul Maal wat Tamwil (BMT)? Nur Indah Riwajanti; Muhammad Muwidha; Elvyra Handayani; Apit Miharso
Al Tijarah Vol. 6 No. 1 (2020): Al Tijarah | June
Publisher : University of Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/tijarah.v6i1.3979

Penelitian ini bertujuan untuk mengidentifikasi masalah yang dihadapi oleh Baitul Maal wat Tamwil (BMT) untuk menjaga keberlanjutan serta strategi yang dilakukan oleh BMT untuk meningkatkan keberlanjutan usahanya. Survei penelitian dilakukan melalui wawancara semi terstruktur kepada sembilan pemimpin BMT di Malang. Penelitian menunjukkan bahwa responden menghadapi masalah keberlanjutan dalam bentuk masalah pembiayaan, kurangnya minat dan kepercayaan dari masyarakat, kurangnya pembiayaan dan kurangnya kemampuan sumber daya manusia. Namun, hampir semua responden percaya bahwa mereka dapat memecahkan dan menangani masalah tersebut dalam jangka panjang. Strategi yang diterapkan adalah melakukan hubungan dengan lembaga keuangan lain, mempertahankan keberlanjutan melalui optimalisasi internal, efisiensi operasional dan meningkatkan produktivitas, mengatur perencanaan masa depan, mempertahankan layanan sosial kepada anggota dan menyarankan strategi baru kepada masyarakat koperasi untuk membentuk Lembaga Penjaminan Tabungan untuk pembiayaan mikro dan membangun sistem penilaian kredit untuk keuangan mikro.

PELATIHAN ANALISIS BIAYA PRODUKSI UMKM DI DESA WRINGINSONGO Ahmad Jarnuzi; Annisa Fitriana; Apit Miharso; Bakhrudin Bakhrudin; Fathimatus Zahro Fazda Oktavia
Jurnal Pengabdian kepada Masyarakat Vol. 8 No. 2 (2021): JURNAL PENGABDIAN KEPADA MASYARAKAT 2021
Publisher : P3M Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

This PPM is held to reformulate the determination of the basic water tariff on the clean water management unit that is part of BUMDes Desa Wringinsongo, a method used with a qualitative approach where the team identifies the problem of the partner, then determines the objectives, reformulates and implements the partner. PPM results recommend the use of water account applications as well as admin fee of Rp.1000

Biological Asset Disclosure, Profitability, and Green Accounting: The Impact on Company Value Harvanda, Veriza Norma; Zandra, Rosy Aprieza Puspita; Miharso, Apit; Prasetya, Rizky
GOVERNORS Vol. 3 No. 1 (2024): April 2024 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v3i1.4104

This research aimed to determine the impact of biological assets disclosure measured by using index Wallace, profitability measured by return on assets (ROA), and green accounting expressed by PROPER, on firm value, measured by using Tobin’s Q. The data used in this study were analyzed by using multiple linier regression. The population for this research comprised agricultural companies listed on the ISE between 2016 and 2022. The research sample was selected using a purposive sampling method, resulting in a total of 7 companies. The results of this research partially showed that the biological assets disclosure and profitability had a positive effect on the firm value. Meanwhile, green accounting had no effect on firm value. Simultaneously, biological assets disclosure, profitability, and green accounting had an impact on firm value. The novelty of this research lies in its comprehensive analysis of the interplay between biological asset disclosure, profitability, and green accounting practices on firm value within the agricultural sector, emphasizing the importance of adhering to PSAK 69 for biological assets disclosure. Companies should focus on improving biological assets disclosure and profitability by increasing revenue and reducing costs to enhance firm value.

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