Ihda Arifin Faiz, Ihda Arifin
Prodi D3 Akuntansi Sekolah Vokasi UGM

Published : 4 Documents
Articles

Found 4 Documents
Search

PENERAPAN AKUNTANSI LINGKUNGAN PADA BADAN USAHA MILIK DESA UNTUK MEWUJUDKAN GREEN ACCOUNTING (STUDI KASUS PADA BADAN USAHA MILIK DESA “X”) Wulandari, Rizky; Natasari, Dina; Faiz, Ihda Arifin
Monex : Journal Research Accounting Politeknik Tegal Vol 8, No 1 (2019): JURNAL MONEX
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v8i1.1093

Abstract

Abstract Village Owned Enterprises (BUMDes) is one of the village entities which foundation aims to improve village welfare through the optimization of village resources. BUMDes in its operations is expected to show social responsibility to the community. One of the social responsibilities is to apply environmental accounting. Environmental accounting means that accounting as a source of management's responsibility information to stakeholders which also provide information about the impact of business processes entity to the surrounding environment. Information on the environmental impacts disclosed in the financial statements which are referred to as Green Accounting. This research aims to analyze the application of environmental accounting on BUMDes "X" in relation to the realization of Green Accounting. Analysis of the application of environmental accounting to benchmark whether the Green Accounting entity is realized or not.This research is a qualitative descriptive study. The analysis was conducted by conducting in-depth interviews with the relevant parties as well as observing the environmental accounting, analyzing the BUMDes financial statements, and documenting the results. Data obtained through interviews, observation, and documentation. The data that has been obtained is then documented and drawn conclusions. The results showed that in accordance with PSAK 1 concerning the presentation of financial reporting, BUMDes "X" has compiled reports relating to environmental impacts. Although the report is still simple, the separate presentation of this environmental accounting report has shown concern for BUMDes "X" in providing information related to environmental accounting. Optimization of the application of environmental accounting ultimately depends on the policy, human resources, and infrastructure readiness of the implementing entity. . Keywords: environmental accounting, green accounting, environmental costs, financial statement, social responsibility
Dampak Inflasi terhadap Informasi Laba pada Green Investment Faiz, Ihda Arifin; Legowo, Herman
Journal of Applied Accounting and Taxation Vol 4 No 1 (2019): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v4i1.1200

Abstract

This study aims to examine the impact of inflation on return attribute as a measure of future uncertainty of company in considering the market response. Inflation has significant contribution in macro-economic level and long-term period for micro-level condition of company. Therefore, investor should consider inflation in avoid bias calculation of investment return, especially green corporation where intense for long-term orientation. The research uses secondary data from MSCI global Islamic indices for portfolio of Islamic corporation as green corporate determination. Simple regression was used for data analysis purposes in research methodology. The results of the study show that inflation has no effect on the importance of profit information in green investment companies. This means that market participants still rely on nominal earnings and managerial performance than long-term purchasing power and future cash flows.
DAMPAK INFLASI TERHADAP INFORMASI LABA: KASUS GREEN INVESTMENT Faiz, Ihda Arifin; Legowo, Herman
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 20, No 2 (2017)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v20i2.126

Abstract

This study examines the impact of inflation on the usefulness of income considering market response. It’s proven that market responseon the usefulness of income information were affected income persistence, beta, corporate structure, income quality, growth opportunities, and informativeness of price, but there is no empirical evidence from inflation. Inflation is one factor that affects to decision making bias. MSCI global islamic indices was used as sample of green investment with range observation 2007 to 2014. The results of this study indicate that inflation has not affected on the usefulness of income in green investment corporation. Accordingly, market still considering nominal profit and managerial performance than economics aspect. Keywords: inflation, green investment, income information
THE ROLE OF ACCOMMODATION AND FOOD SERVICE INDUSTRY TO THE DEVELOPMENT OF TOURISM IN JAWA-BALI Hidayati, Wahyu; Faiz, Ihda Arifin
EKO-REGIONAL Vol 15, No 1 (2020)
Publisher : Jurusan Ilmu Ekonomi dan Studi Pembangunan Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.erjpe.2020.15.1.1379

Abstract

The Role of Accommodation and Food Service Industry which is measured by its contribution, employment and its affecting factors, employment elasticity, as well as labor productivity towards economy, particulary tourism, has not been optimised. This research aims to analyse: (1) the impact of Provincial Minimum Wage (PMW), Gross Regional Domestic Product (GRDP), the Number of Businesses, and Inflation on employment in Accommodation and Food Service Industry; (2) its contribution toward economy, employment, employment elasticity, and labor productivity in the given industry. The analytical tools used in this research are Descriptive Statistics and Pooled Data Regression Model (FEM and REM Approaches). The data being analysed is secondary data series 2014-2018 and cross sectional which is taken (provinces in Jawa-Bali) and respective to this research problem and goal. The result shows that the factors influencing employment rate positively and significantly are GRDP and inflation, whilst those affecting insignificantly are PMW and the number of businesses. The average contribution during 2015-2018 was 7.43% annually, whereas in Bali and DIY, the contribution was 23.17% and 10.21%, respectively. The employment rate per business averaged to 497 people with the average growth of employment in the given industri of about 14.22% annually. The employment elasticity  was 0.63 and labor productivity per person averaged to IDR 84.99 million higher than national average of IDR 53.84 million/person in 2018. Consequently, in order to increase output, high multiplier effect in economy, stable inflation (3%-4% annually), and prudential PMW policy are required