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Journal : Jurnal Mantik

The Use of Social-Environmental Accounting Information by Managers of Non-Government-Organization to Support Decision Making Wulan Dari; Nany Noor Kurniyati
Jurnal Mantik Vol. 5 No. 4 (2022): February: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

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Abstract

In order to achieve sustainability, organizations are starting to pay attention not only to financial issues, but also social and environmental issues. Then, recently, sustainability accounting or social-environmental accounting has emerged in order to convey information on financial, social and environmental responsibility for business sustainability. Various studies are still limited to the use of this information by external stakeholders (investors), this study uses internal parties, particularly managers, whether to consider social and environmental information in their decision making. In an attempt to fill the gap in social environmental accounting literature, this study explores the managers in nonprofit companies, particularly non-government-organization who claim to be social entrepreneurs. This research is bridged by stakeholder theory, with the hypothesis that internal parties (social entrepreneurship managers) consider social and environmental information in their decision making.
The Concept of Developing Banyu Kencono Confluence Tourism Area as an Alternative of Economic Improvement for Bantul Regency Society Nany Noor Kurniyati; Wulan Dari
Jurnal Mantik Vol. 5 No. 4 (2022): February: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

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Abstract

Managing tourism areas as to improve the society’s economy is an effort to activate the potential and integrate the surrounding society to get benefit from managing the tourism area. Natural potential possessed by the area can be used as an opportunity for the surrounding society in improving and developing tourism area to increase the income of the surrounding society. This research examined how the concept of developing Banyu Kencono Confluence tourism area as an alternative effort to support economic improvement of the surrounding society. The aim of this research is to be able to describe the potential of Banyu Kencono Confluence tourism area which can be developed and be able to construct a concept of developing the tourism area. Determination of factors supporting the development of Banyu Kencono Confluence tourism area and formulation of the concept of regional development have been done in this research. It is expected that the concept of developing a tourism area can improve the economy of the surrounding society. This research used descriptive research method with a qualitative approach. Data sources used were primary and secondary data. The data was collected using observation, interview and documentation techniques. The data analysis technique is in the form of qualitative descriptive analysis.