Environmental Management Accounting Control as a Practice

Purpose: The purpose of this paper is to study the deep process of the substantial environmental engagement and its making sense process within the environmental management accounting control (EMAC) framework that is driven by the key actor’s internalised environmental value. Method: This research draws upon the practice theory and site ontology from (Schatzki, 1996, 2002). A case study was used with combination of interviews, observations and document analysis as the data collection method. All the collected data was analysed with NVivo support by following the theoretical accounts. Findings: The findings indicate that the deep process of environmental engagements by the key actors lies upon the embeddedness of environmental value into the management accounting control (MAC) within their daily activities. The responsibilities, the internalised environmental value and the practice organisations (that consist of understanding, rules and teleoaffectivity) shaped the way the key actor normativised the environmental value embeddedness to their daily activities. In turn it shaped the environmental engagements conducted by these key actors. Implications: This study provides important insights that the substantial environmental engagement is about what key actor’s do and say in their daily activities and how they relate or embed it with environmental considerations. Thus, the substantial environmental engagement is not merely about the implementation of a formal system to manage the environmental impacts, but more about the practice. Originality: This study contributes to the EMA debate by providing empirical evidence from the practice theory perspective to help defining the substantial environmental engagement

HARMONISASI AKUNTANSI DI INDONESIA UNTUK SEGMENT REPORTING TERHADAP LAS 14 DARI IASG DALAM RANGKA MENINGKATKAN KUALITAS INFORMASI AKUNTANS

Antara dunia bisnis dan dunia akuntansi saling berketerkaitan. Akuntansi merupakan alat komunikasi atau bahasa dalam dunia bisnis. Oleh karena itu produk-produk akuntansi yang berupa informasi akuntansi sangat berpemn dalam dunia bisnis. Produk akuntansi yang berupa informasi akuntansi tersebut dapat disajikan secara teragregat maupun terdisagrega

The Development of Money Laundering Knowledge in Relation to the Electric Money

According to the United Nations Office on Drugs and Crime (UNODC) forecast, the amount of money that has been laundered globally amounts to 2- 5% of the global GDP. The process of money laundering has changed over the time and the use of electronic money has increased over the years (Madinger, 2012). Previous research has shown that the arrival of electronic money attracts many people to find other methods of money laundering using electronic payment (Quan & Long, 2018). The Financial Task Force has shown how vulnerable commercial websites and internet payment systems are, but since electronic money is still in its infancy the development needs be a limitation to prevent money laundering. Therefore, this paper will show how electronic money is used in money laundering in Indonesia. The method that will be used is systematic review, the journal that will be reviewed is from 2015 to 2022. The result shows that electronic money do have a roles in money laundering especially in placement stage, and Indonesia seems to still have not find the right code to stop money laundering in digital era

Evaluasi Audit Kepatuhan Dari Regional Quality Assurance 06 Bank Negara Indonesia (BNI) Dalam Mengantisipasi Terjadinya Kredit Bermasalah Di SKC Graha Pangeran Surabaya

Saat ini sektor kredit di Indonesia masih merupakan bidang kegiatan usaha bank yang memiliki pendapatan utama dibandingkan dengan kegiatan lainnya. Namun sebagai sumber pendapatan utama, kredit juga mempunyai resiko, dimana ada kemungkinan pinjaman tidak akan tertagih. Sehingga bank harus mampu meminimalkan tingkat Non Performing Loan (NPL) dibawah batas maksimum (5%). Salah satu cara yang dapat dilakukan adalah meningkatkan pengawasan melalui audit kepatuhan yang dilakukan pada setiap proses penyaluran kredit. Audit kepatuhan merupakan salah satu alat manajemen dalam memantau dan meningkatkan kualitas operasional, termasuk usaha perkreditan untuk mencapai hasil yang optimal. Penelitian ini bertujuan untuk mengetahui dan menilai pelaksanaan audit kepatuhan dalam mengantisipasi terjadinya kredit bermasalah di SKC Graha Pangeran Surabaya Bank BNI. Hasilnya menunjukan bahwa audit kepatuhan yang dilakukan belum efektif dalam membantu badan usaha mengantisipasi terjadinya kredit bermasalah, karena terdapat beberapa prosedur yang tidak sesuai dengan prakteknya. Salah satunya adalah tidak adanya laporan pemantauan tahun 2011. Sehingga diharapkan tata pelaksanaan audit kepatuhan Regional Quality Assurance dilakukan secara tepat, termasuk pembuatan laporan tersebut yang menjadi ujung tombak dari suatu audit

CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI SALAH SATU BENTUK MANIFESTASI TATA KELOLA: STUDI KASUS PADA PROGRAM BIRO KEMITRAAN PT. SEMEN GRESIK (PERSERO) TBK

This research aims to answer the question of how the corporate social responsibilities practice, in term of “bina mitra” program could be one of the corporate governance manifestations in the case of PT Semen Gresik (Persero), Tbk. The responses from the participants nearby the corporation would also be carefully examined qualitatively to get the picture of how the CSR had been practiced. This research was conducted as a qualitative research with case study method with the object of “bina mitra” program, PT Semen Gresik (Persero) Tbk.  The first research finding is that the company runs the CSR and implements the GCG principles along with its environment development. Secondly, GCG principles were carried out very well during the CSR process that makes the CSR one of the corporate GCG manifestations in PT Semen Gresik (Persero), Tbk.  Keywords: corporate governance, corporate social responsibility, manifestatio

Sistem pengendalian manajemen berbasis nilai publik: Studi kasus pada Suroboyo Bus

The objective of this paper is to deeply study about how the management control system of a public sector organisation contributes to the creation of public value as expected by the stakeholders. This research is designed as a qualitative case study with the interpretive paradigm. Suroboyo Bus case was chosen as it fits with the purpose of the study and its accessibility. Public Value Management (PVM) theory explains the investigated phenomenon, with the levers of control framework used as the theoretical reference to explain the MCS of Suroboyo Bus. This research found that the MCS of Suroboyo Bus was designed to support the creation of public value. The internalised value of the Suroboyo Bus managers and staff have made the MCS implementation focus upon the public values. The change from UPTD to BLUD became the foundation to facilitate the public value creation. The MCS in operational, budgetary and administration cycles are focused upon maintaining and improving the service quality of the mass public transport of Suroboyo Bus. However, this result may differ across organisational context, hence it is necessary to further advance the study to other public organisations to enhance the knowledge of MCS and public value creation