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Student’s Literacy on Green Accounting Concept and its Challenges Ahead
(Richtmann Publishing, 2021-11-05)
Accounting students are required to conceive how to arrange a sustainability report and conceive it concept. The aims of this study are to interpret student’s literacy on defining green accounting and find out the challenge ...
Analisis penerimaan pajak reklame
(Jurnal FEB Unmul, 2021-12-31)
Penelitian ini bertujuan untuk mengetahui dan menganalisis Efektivitas dan Kontribusi Pajak Reklame Terhadap Penerimaan Pajak Daerah serta Bagaimana Laju Pertumbuhan Pajak Reklame selama Tahun 2013 – 2018. Teknik Analisis ...
Accounting students are required to conceive how to arrange a sustainability report and conceive it concept. The aims of this study are to interpret student’s literacy on defining green accounting and find out the challenge on improving it. This qualitative study was conducted in interpretive paradigm using phenomenological approach. The analysis unit are the higher education institution which have accounting bachelor degree program in East Kalimantan. The interpretation of student’s literacy was define based on their conceive to green accounting concept which involve the qualitative characteristic information generated, the principles underlying of green accounting, and the components of green accounting report. This research finds out that the accounting student’s literacy on green accounting were divided in three results; (1) high literacy in defining qualitative characteristic information generated, (2) low literacy in defining the principles underlying of green accounting, and (3) awful literacy in defining the components of green accounting report. There are still lack of understanding in defining some green accounting concept, it caused by; (1) student’s lack of interest and curiosity to explore this concept inclusively, (2) some higher education institution have not provide a specific subject in learning it, (3) the lack of student’s research in exploring some themes related to green accounting. This study implies accounting bachelor degree program to have several curriculum evolvements to improve it. Inclusive interpretations are crucial to describe the literacy of green accounting concept in higher education institutions including lecture’s literacy on it, meanwhile this study have focused on student’s literacy only. Keywords: green accounting, student’s literacy
(2021-09-09)
Pandemi COVID-19 memberikan efek yang sangat besar terhadap perekonomian dunia. Hampir semua industri terkena dampak dari penyebaran virus COVID-19 yang massive. Ketakutan masyarakat terhadap virus COVID-19 menimbulkan ...
Analisis perbandingan pembelian mobil operasional secara kredit melalui lembaga pembiayaan (leasing) atau perbankan pada PT. Surya Group di Samarinda
(FEB Unmul, 2021-06-01)
Penelitian ini bertujuan untuk mengetahui nilai sekarang dari pembayaran atas pengadaan mobil Mitsubishi Pick Up L300 Flatbed dari beberapa perusahaan pembiayaan yaitu ; OTO, Astra Credit Company, dan Adira Finance; kemudian ...
Pengaruh Current Ratio dan Capital Intensity terhadap Agresivitas Pajak dengan Profitabilitas sebagai Variabel Moderasi (Studi Empiris Perusahaan Perdagangan, Jasa, dan Investasi Periode 2012-2016)
(FEB Unmul, 2021-04-01)
Penelitian ini bertujuan untuk menguji pengaruh current ratio dan capital intensity terhadap agresivitas pajak dengan profitabilitas sebagai variabel moderasi. Variabel independen dalam penelitian ini current ratio dan ...
Jurnal Ilmu Ekonomi Mulawarman
(2021-03-01)
Jurnal Ilmu Ekonomi Mulawarman
(2021-06-01)
Jurnal Ilmu Ekonomi Mulawarman
(2021-12-01)
Review Of International Geographical Education
(2021-10-01)