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Yunita Mauliana

Venus: Jurnal Publikasi Rumpun Ilmu Teknik 2023 Asosiasi Riset Ilmu Teknik Indonesia

Regency roads are local roads which do not include roads connecting the district capital to other districts, but their network is diverse as a link for local activities, namely connector roads between villages, between sub-districts, production center roads and environmental roads in residential areas. This research focuses on roads in Kaur Selatan District and Maje District, Kaur Regency, Bengkulu Province with a total length of 128.50 km with a total of 68 sections. There are several sub-district roads which are a road network that is integrated with national roads. In general, this road section is often used by various types of vehicles, from light to heavy vehicles. Utilization of roads that do not match their class and the influence of the weather climate in areas that are quite extreme result in landslides so that the road body becomes narrow and heavily damaged. As a result of damage to existing roads, community activities are hampered. The purpose of this research is to provide information to the Bengkulu Regency government in preparing priority planning, determining the type of pavement that is appropriate to the location of the road section and determining the calculation of the costs required. The results of research and calculations show that the cost required for road repairs is IDR. 70,788,844,000 for a period of 5 years. The priority scale consists of 17 sections with a cost of Rp. 57,541,204,000.

Gadis Ragil Krisistiya; Marhaendra Kusuma; Imarotus Suaidah

Riset Ilmu Manajemen Bisnis dan Akuntansi 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The aim of this research is to find out how environmental management accounting, green innovation and environmental performance are used by the Nganjuk Regency Environmental Service. Descriptive research with a qualitative approach was used. The data used in this research comes from interviews conducted in 2022, as well as data from the Nganjuk Regency Environmental Service. Descriptive analysis is used to analyze the data. describes the results of his findings based on the data collected.The results of this research indicate that the Nganjuk Regency Environmental Service has completed the treatment stages of implementing environmental management accounting for waste management costs and has evaluated the level of environmental performance well. In addition, they have implemented green innovation as a form of social responsibility to society and the environment, as seen in the presentation of waste management costs included in detailed financial reports. Furthermore, the more environmental performance evaluations carried out, the higher the level of community satisfaction. Conversely, the lower the level of environmental performance evaluation, the lower public satisfaction with the company.

Nur Fahmi; Elyanti Rosmanidar; Ferri Saputra Tanjung

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2023 LPPM Universitas Sains dan Teknologi Komputer

Research Objective: This study aims to determine the effect of  environmental costs and environmental performance on return on assets in energy companies listed in the Sharia Securities List. Research Design/Methodology/Approach: The research method used quantitative descriptive analysis with secondary data, analysis tools are regression panel data. Research Results:  The results show that simultaneously show that the variables of environmental costs and environmental performance together have a positive and significant effect on return on assets in energy companies listed in the Sharia Securities List. while partially showing that environmental cost variables have a negative and significant effect on return on assets in energy companies listed in the Sharia Securities List,  while environmental performance variables have a negative and insignificant effect on return on assets in energy companies listed in the Sharia Securities List. Implications of Research Results: The implication of research results is that companies should do the need to increase environmental costs and environmental performance in an effort to increase sustainable company profitability.

Niar Astaginy; Fitriani Fitriani; Rahmawaty Arifiani; Shella Gilby Sapulette; Sri Gustini

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2023 FEB Universitas Maritim Semarang

The purpose of this research is to investigate the use of Green Accounting in medical waste management at AMC Hospital. Bandung AMC Hospital is the subject of the study. The research methodology is qualitative. According to the study's findings, the hospital's spending for medical management waste. These expenses are reported in identical accounts, and the disclosure of incurred environmental costs has yet to be published in a distinct report from the parent report. Based on the notion of green accounting, this study reveals environmental cost reports and how to quantify the costs of environmental information supplied by hospitals for medical management.