We conduct a qualitative research to explore Environmental Accounting (EA) practices in a setting that do not have a standard EA or in settings where accounting policy put more emphasis on the principal base rather than the rule base accounting. EA practice is related to the accounting treatment of environmental activities that are integrated, sustainable, and accountable as part of an environmental improvement and affects environment-friendly products within the bound of the law. Our findings are in the synchronic pattern and provide linkage among regulators (environmental and accounting regulators) and internal managements as (a) the integration of management on environmental activities in the business operations that can provide value addition, (b) sustainability related to the legal compliance and improvement of products, (c) reducing risk with updated data, (d) funding in most reliable condition, and, (e) reciprocal commitment. Our findings contribute to the understanding of how EA practices support policy improvement within organizations.
The purpose of this study is to examine the factors which influence employee satisfaction among the senior non-teaching staff members in higher educational institutions in Malaysia. Employee satisfaction leads to ensuring that a higher productivity is derived from all employees within an organization. The four variables viz. management knowledge, leadership, training and employee satisfaction were measured using a 5-point interval scale. Using Structured Equation Modeling (SEM) technique, it was found that leadership has a significant impact on employee satisfaction whereas management knowledge and training do not significantly influence employee satisfaction.
Environmental Accounting (EA) practices have developed rapidly in some countries and have a positive impact on their organizations. Sustainability report (SR) as an indicator of EA practices helps company gain a better reputation and it is set by management. However, some ASEAN countries including Indonesia do not have relevant accounting standards on the environment. EA practice is still not widely known in Indonesia, although, internationally there have been standards that provide guidelines for aspect of the environment such as the Global Reporting Initiative (GRI). Another aspect in GRI is remuneration. Remuneration is part of personnel cost which is a motivation about the positive effects of EA practices to disclose management concern. This research introduces a tool to evaluate a remuneration structure and the consistency of EA practices in the Sustainability Report.
This study which aims to test the effects of love of money and the ethical environment of the organization on perception of earnings management behavior with 2x2 factorial experimental research with quasi experiment design. Data collection techniques that used in this study was questionnaire and distributed to participants in university. The result showed that, there are differences among individuals in who has a high levels of love of money and a low levels of love of money in perception of earnings management behavior; and there are differences between a company's condition that has a high internal control elements (organizational ethical environment) and in company condition where there is no internal control elements (organizational ethical environment) is low in perception of earnings management behavior; and there are interaction between love of money and ethical environment of the organization on perception of earnings management behavior.
Calocybe Indica mushroom researches revealed the beneficiary to health such to prevent stroke and breast cancer. Mushroom propagation has not widespread available yet in Indonesia or high bid price than button, clam, wood mushroom. Home farming is based on environmentally and economical method ought to be applied for the calocybe indica propagation. Counselling and training method based on propagation stages are most plausible to bring knowledge about a new high value variety of mushroom. The aim of training for farmers in Pondok Jeruk Vilage, Jember Distric is to bring technical matters using agricultural waste for planting media of Calocybe indica mushroom. Usage of garden and agricultural waste media such as banana leaves, wood grain, and coconut fiber as a differentiator of mushroom cultivation test group, by applying the basic conditions of growing mushrooms in nature. Each group applied similar treatment, then growing mushrooms to be observed intensely up to harvest. Economic assessment is done by looking at the yield of each group. The result of the training is the standard of cultivation of calocybe indica milk mushrooms in Jember district on a home farming scale. The result of the training has invited several mushroom farmers in Jember Regency. They are quite enthusiastic about the training to make mushroom derivative products into sausages, nuggets and seasonings substitute for MSG. The further training related to marketing of the processed mushrooms products, and counselling about initiating to formed a group of farmers mushroom growers. Keywords: Calocybe Indica, Home Farming, Training
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