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Journal : Jurnal Akademi Akuntansi (JAA)

ANALISIS PENGUNGKAPAN UNIVERSITY SOCIAL RESPONSIBILITY DI UIN MAULANA MALIK IBRAHIM MALANG Noval Gibran Lubis; Endang Dwi Wahyuni; Siti Zubaidah
Jurnal Akademi Akuntansi Vol. 1 No. 1 (2018): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v1i1.6937

Abstract

The purpose of this research is to analyze the implementation of green accounting based on university social responsibility UIN Maulana Malik Ibrahim Malang. Respondents in this study were 43 employees at the Maulana Malik Ibrahim State Islamic University Malang. Data acquisition techniques in this study are questionnaires and documentation. This research is descriptive. The results indicate that 1) environmental awareness has a tendency for data with a percentage of 74.00% or in the good category. 2) environmental involvement has tendency of data with percentage 69.09% or mauk in good category. 3) environmental reporting has a 55.58% data trend or is categorized as sufficient. 4) environmental audits also have tendency of data with percentage 59,67% or included in enough category.
PRAKTIK EARNING MANAGEMENT DAN PENGARUHNYA TERHADAP KOMPENSASI BONUS Siti Zubaidah
Jurnal Akademi Akuntansi Vol. 3 No. 1 (2020): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v3i1.11915

Abstract

The purpose of this study is to identify earning management practices and analyze the effect of earnings management on bonus compensation. The object of research uses the Business Entity and Sharia Business Unit. The selected sample is 34 companies. Variables used are earnings management and bonus compensation. Data is collected through documentation in the form of financial statements of Business Entities and Sharia Business Units in 2017 and 2018. This study uses a hypothesis test. The test method used is panel data test using EViews 10 software. The results showed that the practice of earning management in Sharia Business Entities and Business Units is mostly done by income maximalization or increasing profit (50%) and income minimizasion or decreasing profit (50%), and there is a significant influence between earning management practices and bonus compensation.