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All Journal Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset Jurnal Media Akademik (JMA)
Aria Aji Pratama
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Implikasi Penggunaan Metode Akuntansi Hijau dalam Praktik Bisnis: Tinjauan Terhadap Keberlanjutan Lingkungan dan Kinerja Keuangan Perusahaan Aria Aji Pratama; Eva Yuliana; Hera Nisalia; Kholifah Lestari; Zakia Al Idrus
Lokawati : Jurnal Penelitian Manajemen dan Inovasi Riset Vol. 2 No. 1 (2024): Januari : Jurnal Penelitian Manajemen dan Inovasi Riset
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/lokawati.v2i1.532

Abstract

The study delves into the significance of green accounting methods within the framework of environmental sustainability and financial performance of companies across diverse sectors. Its aim is to gain a deeper understanding of the impact of implementing these methods on the correlation between sustainable business practices and financial performance of companies. With a focus on integrating green accounting into business strategies, this research explores its implications on profitability, liquidity, and organizational growth. The research methodology adopted employs a qualitative approach through meticulous analysis of literature. The steps encompass identifying the appropriate scope, selecting relevant data sources, conducting descriptive analyses, critically evaluating the authenticity of the literature used, and compiling and interpreting the findings. The research findings indicate that consistent use of green accounting has a positive impact on a company's financial performance. However, challenges related to established economic paradigms and the need for consistent definitions in the context of sustainable development remain obstacles. The amalgamation of social and environmental responsibilities in business decision-making holds significant potential for enhancing environmental management efficiency and financial performance of companies. Overall, green accounting practices promise a substantial influence in creating sustainable business models, demanding a shift in perspective and broader implementation.
ANALISIS PERLAKUAN AKUNTANSI ISTISHNA PADA PT. BANK MUAMALAT KCP ANTASARI Fitri Handayani; Jihan Thalia Putri; Nuraini; Aria Aji Pratama; Ersi Sisdianto
Jurnal Media Akademik (JMA) Vol. 2 No. 4 (2024): JURNAL MEDIA AKADEMIK Edisi April
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/v2i4.240

Abstract

Karena mendasarkan pengembangan produknya pada teori perbankan syariah, PT. Bank Muamalat KCP Antasari, pionir perbankan syariah nasional, menawarkan berbagai produk perbankan yang berpegang pada hukum syariah. Kontrak Barang, Jasa, rencana bagi hasil, dan perjanjian jual beli merupakan produk Bank Muamalat KCP Antasari. Akad bai al-istishna merupakan salah satu jenis akad jual beli yang bermanfaat bagi pertumbuhan perekonomian pada umumnya serta sektor industri dan manufaktur. Penelitian ini bersifat deskriptif dan analitis, dengan fokus pada analisis dokumen. Dilengkapi dengan wawancara narasumber untuk mengkaji data sekunder di industri akuntansi yang relevan dengan permasalahan yang diteliti. Temuan penelitian menunjukkan bahwa: 1) Prosedur pembiayaan istishna di PT. Bank Muamalat KCP Antasari bagi calon mitra adalah mengacu pada peraturan/persyaratan baku yang berlaku mengenai pembiayaan istishna` di PT. Bank Muamalat KCP Antasari, 2) Adapun perlakuan akuntansi istishna` yang dilakukan oleh PT. Bank Muamalat KCP Antasari, yaitu pengakuan dan pengukuran, penyajian, pengungkapan yang mengacu pada PSAK No. 59 dan PAPSI 2003, dan 3) Secara garis besar perlakuan akuntansi terhadap pembiayaan istishna` yang dilakukan pada PT. Bank Muamalat KCP Antasari telah sesuai dengan prinsip akuntansi yang berlaku umum yakni PSAK No.59 dan PAPSI 2003
Co-Authors Ersi Sisdianto EVA YULIANA Fitri Handayani Hera Nisalia Jihan Thalia Putri Kholifah Lestari Nuraini Zakia Al Idrus