Claim Missing Document
Check
Articles

Found 2 Documents
Search

THE CORRELATION BETWEEN SUSTAINABLE VALUE ADDED AND FINANCIAL PERFORMANCE AMONG INDONESIAN LISTED COMPANIES Tedjobuwono, Robertus
The International Journal of Accounting and Business Society Vol 25, No 1 (2017): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2017.25.1.6

Abstract

Sustainability awareness is growing very fast in the society and companies. A lotof companies do Corporate Social Responsibility (CSR) to satisfy stakeholders,while in return they expect to get a better performance. This research discusses the correlation of sustainability performance to financial performance, by usingsustainable value added as a mean of measurement. This measurement monetize the impact of environmental and society performance, so the performance can be measured precisely. This research uses Spearman Correlation to analyze the correlation of thirty-four samples. From this research, it is found that there is correlation between CSR and financial performance
EVALUATION OF ACCOUNTING INFORMATION SYSTEM (CASE STUDY OF HOTEL X SURABAYA) Robertus Tedjobuwono
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (384.138 KB)

Abstract

The development of accounting information system nowadays is very fast. The demand for transit accommodation is also increasing. This article focuses on how the development of accounting information influences the way of the accommodation services provider in generating the information for accounting purpose. The research method used is qualitative descriptive. The research categorized as qualitative descriptive as the research engaged describes the condition of the object naturally. The instruments used in the research are documents, interview, and observation. The discussion scope is limited into the accounting information system, procedures, flowchart, segregation of duties, application software, and IT infrastructure. The finding shows that there is a different between the suggested theories and the practical in the field. Efficiency and effectiveness of a system is not only handled by the procedures itself, but also the size of the company. The supervision of the owners is the key of the internal control. Moreover, the finding also shows that there is a need of improvement in accounts payable department to maintain its level of accounts payable. Keywords: Accounting, Information System, Accomodation.