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All Journal Jurnal Akuntansi dan Bisnis Krisnadwipayana Sinergi Akademisi dan Masyarakat
Mishelei Loen
Fakultas Ekonomi Universitas Krisnadwipayana
Computer Science & IT Economics, Econometrics & Finance Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

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Journal : Jurnal Akuntansi dan Bisnis Krisnadwipayana

 1 
PERHITUNGAN LABA / RUGI TOKO KELONTONG DI KOTA DEPOK Mishelei Loen
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 2, No 3 (2015): Jurnal Akuntansi dan Bisnis
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (141.24 KB) | DOI: 10.35137/jabk.v2i3.48

Abstract

This study examined about the calculation of income for a grocery company in the city depok. Grocery companies in the city depok majority still use the traditional system in the sales process, so that the owner of a grocery company does not do its accounting records. Grocery companies to make profits through the sales process can be said to be maximal, because of differences between the major parties as well as sales of smaller parties and the difference in rates (eg, Batak and grasslands). Researchers use a (single) sample grocery companies from 12 (twelve) prusahaan sample grocery in town depok PERINDAGKOP registered in the Office of the City of Depok.
PENERAPAN GREEN ACCOUNTING DAN MATERIAL FLOW COST ACCOUNTING (MFCA)TERHADAP SUSTAINABLE DEVELOPMENT Mishelei Loen
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 5, No 1 (2018): JURNAL AKUNTANSI dan BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (769.488 KB) | DOI: 10.35137/jabk.v5i1.182

Abstract

This study aims to determine whether there is a relationship and influence between Green Accounting Implementation, Material Flow Cost Accounting (MFCA) to Sustainabale Development and Resource Eficiency as moderation. The sample used consists of five cement companies listed in Indonesian Cement Association in 2017. The method used in this research is purposive sampling. To measure Green Accounting Implementation, Material Flow Cost Accounting (MFCA) on Sustainabale Development and Resource Eficiency as moderation is used multiple analysis. The results show that Green Accounting Implementation, Material Flow Cost Accounting (MFCA) has a positive effect on Sustainabale Development and Resource Eficiency as moderation. Resource Efficiency strengthens the Implementation of Green Accounting and Material Flow Cost Accounting (MFCA) against Suistainabale development (SDv).
Co-Authors Ayub Muktiono Lydia Darmiyati Siswantari Pratiwi Susetya Herawati