Article Per Year (5 Year)
p-Index From 2019 - 2024
1.829
P-Index
This Author published in this journals
All Journal Asian Journal of Accounting Research PROSIDING SEMINAR NASIONAL CENDEKIAWAN Jurnal Ilmiah Ekonomi Islam AKRUAL: Jurnal Akuntansi Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Journal of Accounting Science Media Mahardhika Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Review of Management and Entrepreneurship AJAR (Asian Journal of Accounting Research) (e-Journal) Buletin Abdi Masyarakat (BAM) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Pengabdian Kepada Masyarakat
Sarah Yuliarini, Sarah
Universitas Wijaya Kusuma Surabaya
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

Published : 18 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : AJAR (Asian Journal of Accounting Research) (e-Journal)

 1 
Concept of Remuneration and Management Behavior Evaluation in Indonesia Sarah Yuliarini; Ku Nor Izah Bt Ku Ismail; Tantri Bararoh
Asian Journal of Accounting Research Volume 2 Issue 1
Publisher : Emerald Publishing Limited

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1108/AJAR-2017-02-01-B001

Abstract

Environmental Accounting (EA) practices have developed rapidly in some countries and have a positive impact on their organizations. Sustainability report (SR) as an indicator of EA practices helps company gain a better reputation and it is set by management. However, some ASEAN countries including Indonesia do not have relevant accounting standards on the environment. EA practice is still not widely known in Indonesia, although, internationally there have been standards that provide guidelines for aspect of the environment such as the Global Reporting Initiative (GRI). Another aspect in GRI is remuneration. Remuneration is part of personnel cost which is a motivation about the positive effects of EA practices to disclose management concern. This research introduces a tool to evaluate a remuneration structure and the consistency of EA practices in the Sustainability Report.
Co-Authors Ari Kamayanti Ayu Widjayanti Budi Prayitno Desi Monarista Gultom Eva Wany Fadilla Purwitasari Fajar Alif Ardiansyah Inayati, Titik Ku Nor Izah Bt Ku Ismail Ku Nor Izah Ku Ismail, Ku Nor Izah Ricky Angga Ariska, Ricky Angga Rizki Listyono Putro Suharnanik Suharnanik Tantri Bararoh Tantri Bararoh