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Journal : PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING

THE INFLUENCE OF COMPETENCY, CAREER DEVELOPMENT, COMPENSATION AND ORGANIZATIONAL COMMITMENT ON JOB SATISFACTION AND PERFORMANCE OF PUBLIC JUNIOR HIGH SCHOOL TEACHERS IN BANGKO DISTRICT, ROKAN HILIR REGENCY Andi Andi; Julina Julina; Rizaldi Putra; Dominicus Josephus Swanto
International Conference on Business Management and Accounting Vol 1 No 1 (2022): Proceeding of International Conference on Business Management and Accounting (Nov
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v1i1.2750

Abstract

This study aims to analyze the effect of competence, career development, compensation, and organizational commitment on job satisfaction and teacher performance at public junior high schools in The Bangko district. This research is quantitative research by distributing questionnaires to respondents. The population in this study were all public junior high school teachers in the Bangko district with ASN status. The sample selection technique uses the census method. The sample in this study amounted to 79 respondents. Data processing uses the Structural Equation Modeling (SEM) method with the SmartPLS application. The results of this study indicate that competence has a positive and significant effect on job satisfaction, career development has no significant effect on job satisfaction, compensation has a positive and significant effect on job satisfaction, organizational commitment has no significant effect on job satisfaction, competence has a positive and significant effect on teacher performance, career development has a negative and significant effect on teacher performance, compensation has no significant effect on teacher performance, organizational commitment has a positive and significant effect on teacher performance and job satisfaction has a positive and significant effect on teacher performance.
THE ROLE OF ENVIRONMENTAL ACCOUNTING IN IMPROVING ENVIRONMENTAL PERFORMANCE THROUGH CSR DISCLOSURE Nicholas Renaldo; Fadrul Fadrul; Suhardjo Suhardjo; Andi Andi; Tandy Sevendy; Hinsatopa Simatupang
International Conference on Business Management and Accounting Vol 1 No 1 (2022): Proceeding of International Conference on Business Management and Accounting (Nov
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v1i1.2743

Abstract

The purpose of this study, namely, to determine the effect of environmental accounting on environmental performance with Corporate Social Responsibility as an intervening variable in plantation companies listed on the Indonesian Stock Exchange, which is expected to provide insights to the plantation industry to formulate adequate environmental disclosure. This study uses secondary data in the form of annual reports and PROPER assessment results issued by the Ministry of Environment and Forestry on plantation companies listed on the Indonesian Stock Exchange. The sampling technique used in this study was purposive sampling with the analytical method in this study through path analysis and to determine the effect of the variables involved in the study, the Sobel test was used. The results show that environmental accounting has a positive effect on environmental performance, the better the application of environmental accounting, the more environmental performance will increase, then corporate social responsibility has a positive effect on environmental performance, the higher the value From the disclosure of corporate social responsibility, the value of environmental performance will also increase, and corporate social responsibility as an intervening variable may mediate the relationship between environmental accounting and environmental performance.
GOOD CORPORATE GOVERNANCE MODERATES THE EFFECT OF ENVIRONMENTAL PERFORMANCE AND SOCIAL PERFORMANCE ON FINANCIAL PERFORMANCE Nicholas Renaldo; Suhardjo Suhardjo; Suyono Suyono; Andi Andi; Kristy Veronica; Robert David
International Conference on Business Management and Accounting Vol 1 No 1 (2022): Proceeding of International Conference on Business Management and Accounting (Nov
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v1i1.2741

Abstract

This study aims to determine the effect of environmental performance and social performance on financial performance with good corporate governance as a moderating variable. This research was conducted on service companies listed on the Indonesian Stock Exchange (IDX) during 2017-2021. This type of research is quantitative research with a sampling technique using a purposive sampling method. The type of data used in this study is secondary data obtained from annual reports and sustainability reports obtained indirectly through intermediaries or internet media. Data analysis in this study used descriptive analysis, classical assumption testing, multiple linear regression analysis, and moderate regression analysis (MRA). The results showed that: environmental performance affects financial performance, social performance affects financial performance, Good Corporate Governance strengthens the influence of environmental performance on financial performance, and Good Corporate Governance weakens the impact of social performance on financial performance.
Development of Teaching Materials for a New Accounting Paradigm: From Concepts to Green Accounting Types Nicholas Renaldo; Andi Andi; Novita Yulia Putri; Fitri Yani
International Conference on Business Management and Accounting Vol 1 No 2 (2023): Proceeding of International Conference on Business Management and Accounting (May
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v1i2.3078

Abstract

A new accounting paradigm known as Green Accounting emerged as a response to the environmental challenges faced by the world today. This study aims to present the development of teaching materials regarding Green Accounting. This study uses a qualitative approach and literature study to develop teaching materials. Based on the results of the development of green accounting teaching materials, the conclusion of this study is that the paradigm of accounting has changed from conventional accounting to green accounting. From the development of this teaching material can be seen introduction, definition, paradigm shift, related regulations, developments, challenges, and types of green accounting. This research is expected to improve the quality of academic teaching materials, especially in multiparadigm accounting and green accounting courses. This research is also expected to be developed for subsequent teaching materials such as why, how, and objectives of green accounting, green gross domestic product, environmental accounting, social accounting, space accounting, and others.