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All Journal Jurnal Mirai Management Jurnal Bisnis dan Kewirausahaan
Ilham Akbar Garusu
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Penerapan Sistem Pengendalian Internal Pemerintah (SPIP) dalam Meningkatkan Kinerja Aparatur Sipil Negara Badan Penelitian dan Pembangunan Kabupaten Kolaka Utara Ahmad Hamid; Ilham Akbar Garusu; Dian Mayapati Rauf; Jacob Breemer; Wiwin Sultraeni
Jurnal Mirai Management Vol 7, No 2 (2022)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v7i2.2101

Abstract

Abstract Penelitian dilakukan pada Badan Penelitian dan Pengembangan Kabupaten Kolaka Utara. Penelitian kualitatif ini menggunakan studi kasus deskriptif. Informan penelitian berjumlah lima orang, terdiri dari Kepala badan, sekretaris, kasubag ekonomi, kasubag umum dan kepegawaian dan kabag sosial dan kependudukan Badan Penelitian dan Pembangunan Daerah Kabupaten Kolaka Utara telah membantu penyelesaian penulisan tesis ini.. Teknik pengumpulan data yang digunakan adalah observasi, wawancara dan dokumentasi. Teknik analisis data yang digunakan adalah analisis kualitatif model interaktif. Berdasarkan hasill penelitian diperoleh bahwa Penerapan Sistem Pengendalian Internal Pemerintahan pada Badan Penelitian dan Pembangunan Daerah Kabupaten Kolaka Utara mengacu pada peraturan pemerintah nomor 60 Tahun 2008 ditujukan untuk meningkatkan kinerja pegawai dengan mengutamakan kegiatan yang efektif dan efisien, membuat lapora kerja yang diandalkan, mengamankan aset Badan Penelitian dan Pembangunan Daerah Kabupaten Kolaka Utara dalam menunjang kinerja pegawai dan meningkatkan ketaatan terhadap peraturan perundang-undangan yang berlaku di lingkup Badan Penelitian dan Pembangunan Daerah Kabupaten Kolaka Utara Keywords: Sistem Pengendalian Internal Pemerintahan, Kinerja
ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN DI DESA SULAHO KECAMATAN LASUSUA KABUPATEN KOLAKA UTARA hamid, ahmad; Ilham Akbar Garusu
Jurnal Bisnis dan Kewirausahaan Vol. 13 No. 1 (2024): Jurnal Bisnis dan Kewirausahaan
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian pada Masyarakat (LP3M) Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/jbk.v13i1.4376

Abstract

Accounting is an art to record, classify, and add up the value of transactions that have been carried out by the company as part of Financial Accountability presented in a systematic form. This study was conducted with the aim to determine the application of environmental accounting in Sulaho Village, Lasusua District, Kolaka Utaras Regency using secondary data and interviews. The results obtained that mining companies in identifying the costs incurred for the waste management process has not been maximized because these costs are still combined with allied costs, such as transportation costs and destruction costs for solid waste included in the expenditure of goods and services included in the partnership program, for liquid waste costs such as maintenance costs and employee salaries included in the expenditure of goods and services. Mining companies in measuring the costs associated with the waste management process refers to the realization of previous costs and the amount of costs required and the realization of the budget incurred is not much different. Mining companies make recognition of accounting transactions by the accrual basis method. Mine management in presenting the costs associated with the waste management process the hospital presents it in the general financial statements, the hospital does not present the costs associated with the waste management process into special financial statements. Mining companies in their disclosures for waste management costs are included in the Notes to the Financial Statements. Environmental costs in particular costs incurred related to waste management are treated as costs of employee salaries and expenditure on goods and services.
Co-Authors Ahmad Hamid, Ahmad Anak Agung Gede Sugianthara Dian Mayapati Rauf Jacob Breemer Wiwin Sultraeni