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All Journal PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING Luxury: Landscape of Business Administration
Fitri Yani
Sekolah Tinggi Ilmu Ekonomi Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Development of Teaching Materials for a New Accounting Paradigm: From Concepts to Green Accounting Types Nicholas Renaldo; Andi Andi; Novita Yulia Putri; Fitri Yani
International Conference on Business Management and Accounting Vol 1 No 2 (2023): Proceeding of International Conference on Business Management and Accounting (May
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v1i2.3078

Abstract

A new accounting paradigm known as Green Accounting emerged as a response to the environmental challenges faced by the world today. This study aims to present the development of teaching materials regarding Green Accounting. This study uses a qualitative approach and literature study to develop teaching materials. Based on the results of the development of green accounting teaching materials, the conclusion of this study is that the paradigm of accounting has changed from conventional accounting to green accounting. From the development of this teaching material can be seen introduction, definition, paradigm shift, related regulations, developments, challenges, and types of green accounting. This research is expected to improve the quality of academic teaching materials, especially in multiparadigm accounting and green accounting courses. This research is also expected to be developed for subsequent teaching materials such as why, how, and objectives of green accounting, green gross domestic product, environmental accounting, social accounting, space accounting, and others.
Business Income, Operational Costs, and Production Costs on Net Profit After Tax at PT Unilever Indonesia Tbk Period 2016 - 2021 Intan Purnama; Diana; Fitri Yani
Luxury: Landscape of Business Administration Vol. 1 No. 1 (2023): Luxury: Landscape of Business Administration
Publisher : First Ciera Publisher

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Abstract

This study aims to determine the effect of operating income, operating costs, and production costs on net income. This research was conducted on the company PT. Unilever Indonesia Tbk which is listed on the Indonesia Stock Exchange (IDX) for the 2016-2021 period. The population in this study is the Financial Statements of PT. Unilever Indonesia Tbk which is published at https://www.unilever.co.id. The sample in this study is the Quarterly Financial Statements of PT. Unilever Indonesia Tbk from 2016-2021 where the sample in this study totaled 24 financial reports. Data analysis using multiple linear regression. The results of the study explain that operating income has a significant positive effect, operational costs have a significant negative effect, and production costs have a significant negative effect on net profit after tax, which means that if production costs decrease, there will be an increase in net profit of PT.Unilever Indonesia Tbk.
Co-Authors Andi Andi Diana Intan Purnama Nicholas Renaldo Novita Yulia Putri