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All Journal JURNAL MANAJEMEN BISNIS Jurnal Ekonomi JRAM (Jurnal Riset Akuntansi Multiparadigma) International Journal of Applied Finance and Business Studies
Nouke Sysca Oroh
Universitas Klabat
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Village Fund Management Based On Permendagri Number 20 2018 Hizkia Yesaya Kaloh; Nouke Sysca Oroh; Ika Prayanthi
Jurnal Manajemen Bisnis Vol. 9 No. 2 (2022): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/jmb.v9i2.458

Abstract

This study aims to determine the level of adjustment between Permendagri No. 20 of 2018 and field findings at each stage of Village Fund management in one of the developing villages in North Sulawesi. Those stages are planning, implementation, administration, reporting, and accountability stages. The method used in this study is a descriptive method with a qualitative and quantitative approach using the village of XYZ as the object of research. The data in this study are divided into two, namely primary data and secondary data obtained through interviews with parties related to village funds such as the Village Head, Village Secretary, Treasurer, and Community. The research instrument is using a mobile phone that is used to record audio, video, and take pictures during data collection. The results of this study show the level of adjustment when compared between the rules and findings directly in the field, at the planning stage it is 69 percent, then at the implementation stages the adjustment rate is 75 percent, then the administrative stage gets 100 percent the adjustment rate, 50 percent the appropriate level at this stage. reporting and the final stage of accountability with an adjustment rate of 67 percent.
CARBON EMISSION ACROSS MANY SPECTRUMS USE IN MULTI-INCOME GROUPS COUNTRIES IN THE WORLD Danny Ivan Rantung; Nouke Sysca Oroh; Ika Prayanthi
Jurnal Ekonomi Vol. 11 No. 02 (2022): Jurnal Ekonomi, Periode September 2022
Publisher : SEAN Institute

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Abstract

The purpose of the study is to determine specifically examine the quadratic impact of economic growth, consumption of renewable and non-renewable energy, depletion of natural resources, and population levels in all countries in the world which are grouped into 4 income groups namely high-, low-, middle- and upper-income groups. and lower middle. The data used in this study is panel data from all countries in the world for 29 years from 1990 to 2018 with 6 variables. The model has been developed and the instrument used in this research is STATA version 14.  Regression result show that for countries in the low, upper middle and lower middle-income groups, the results are significant for square of economic growth contributes to the increase in the amount of carbon dioxide emissions. Consumption of non-renewable energy for countries in the high- and low-income groups were significant to the amount of carbon dioxide emissions. Consumption of renewable energy in all income groups of countries in the world, the correlation between increased consumption of renewable energy and total carbon dioxide emissions is negative with significant alpha value.  Increasing deforestation has a negative correlation with the amount of carbon emissions. Countries in the high- and low-income groups were found to be significant and countries in the upper and lower middle-income groups were not significant.
Literature Review: Multiparadigm Accounting Research Danny Ivan Rantung; Nouke Sysca Oroh; Ika Prayanthi
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 9, No 2 (2022): Desember
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (726.172 KB) | DOI: 10.30743/akutansi.v9i2.6599

Abstract

The objective of this paper is to explore all related literature with multiparadigm accounting research approaches. The literature search strategy begins by looking at literature from sources in the forms of books or sources originating from several databases or search engines including open knowledge maps, google scholar, and z-library. The keywords used for the search are “accounting: science with various paradigms, multiparadigm accounting research, accounting paradigm and paradigm accounting”.  From the results of searching and reviewing the literature, including books, journal articles and other electronic sources, various kinds of multiparadigm accounting research were obtained. By knowing the benefits of each of the paradigm viewpoints that have been described, it is good if we take a mixed paradigm approach in accounting research so that research results are of higher quality because they are not only based on one paradigm. Even though in one research using one accounting paradigm, those of us who strongly believe in a certain paradigm still have an open mind towards other paradigms thus enriching our views so that in studying accounting all paradigms are believed to complement one another. This research will greatly contribute to academics in viewing accounting from various perspectives. This literature review classifies multiparadigm accounting research based on more specific groups.
Comparative analysis and the impact of the implementation of the profit-sharing scheme of gross split oil and gas on the investment value of upstream oil and gas Danny Ivan Rantung; Nouke Sysca Oroh; Ika Prayanthi
International Journal of Applied Finance and Business Studies Vol. 10 No. 3 (2022): December: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (294.535 KB)

Abstract

This research wants to prove whether when Indonesia implemented the rules for implementing the gross split profit sharing scheme in 2017 it had an impact on decreasing upstream oil and gas investment in the following years. Is there a significant difference regarding this upstream oil and gas investment before and after the determination of the implementation of the gross split profit sharing scheme. What are the trends in matters related to upstream oil and gas activities starting from upstream oil and gas investment values, oil, and gas production, signing of new contracts both conventional and non-conventional oil and gas, oil and gas reserves, and oil and gas drilling charts. Using quantitative descriptive research, proves that there is no significant difference in the value of stock investment both before and after the implementation of the gross split profit sharing scheme in 2017 with some interesting trend descriptive analysis. For future researchers, they can conduct research on a longer period in the coming years to get a better trend pattern.
Co-Authors Danny I. Rantung Hizkia Yesaya Kaloh Ika Prayanthi