Accounting and Finance Research Letters

ASSET ACCOUNTING TREATMENT ANALYSIS STAY AT THE RAFFLES CITY HOTEL BENGKULU CITY

Yemima Simanungkalit, Oni Yulianti, Rinto Noviantoro — Fri, 30 Dec 2022 00:00:00 +0700

The problem that occurs at Raffles City Hotel is that there are still many fixed assets that are not classified by type, the company should record these assets as fixed assets. The purpose of this study was to analyze the accounting treatment of the fixed assets of the Raffles City Hotel Bengkulu City. The data collection method uses interviews and unstructured documentation. The analytical method used is descriptive comparative method. The data is qualitative in nature. The results of the research conducted were the accounting treatment of fixed assets at the Raffles City Hotel, Bengkulu City. In accordance with the applicable statement of financial accounting standards PSAK No 16 of 2018. In PSAK No. 16 regarding fixed assets, the distribution of fixed assets, initial recognition of fixed assets, measurement of fixed assets, preparation of fixed assets, termination and disposal of fixed assets, presentation of fixed assets in financial statements, derecognition, disclosure, transitional provisions, effective date and withdrawal . It can be seen that many of the fixed assets acquired by Raffles City Hotel did not record fixed assets by type as fixed assets. The author gives advice to the Raffles City Hotel Bengkulu City regarding fixed assets, all assets owned should be recorded as fixed assets so that there are no misunderstandings.

THE EFFECT OF SUSTAINABILITY REPORT DISCLOSURE ON COMPANY PERFORMANCE

Vivi Vivi, Derry Wanta, Rinto Noviantoro — Fri, 30 Dec 2022 00:00:00 +0700

This study aims to analyze the effect of disclosing sustainability reports which are proxied into 4 aspects, namely economic aspects, environmental aspects, social aspects and governance aspects on company performance. This research was conducted on banking companies listed on the Indonesia Stock Exchange for the period 2017-2020. Quantitative research methods using secondary data, namely financial reports or annual reports and reports that are the object of research. Data analysis used multiple linear regression analysis. The calculation of economic aspects, environmental aspects, social aspects and governance aspects uses the standards according to the Financial Services Authority Regulation Number 51/POJK.03/2017 concerning the Implementation of Sustainable Finance for Financial Services Institutions, Issuers and Public Companies. The results of the study indicate that the influence of the economic aspect has an effect and is significant on the company's performance. Environmental aspects have an effect and are significant on the company's performance. While the social aspect does not affect the company's performance. The governance aspect has no effect on the company's performance.

IMPLEMENTATION OF ECO-EFFICIENCY CALCULATIONS BASED ON ECO-FRIENDLY WEBSITES

Yobi Nagoya Pratiwi, Fahmi Ajismanto, Guntoro Barovih — Fri, 30 Dec 2022 00:00:00 +0700

Social restrictions during the Covid 19 pandemic created a new pattern of human life, where people don't leave the house much and spend more time at home. The increase in activities at home certainly affects the consumption of daily utilities, such as water and energy, which are sources of life for living things whose sources are limited and non-renewable. During covid 19 the use of water increased in the housing sector. The environmental impact arising from households with water consumption contributes to more than 60% of greenhouse gas emissions globally and 80% of total water use. Eco-technology plays a role as an important facilitator of economic growth in separating environmental issues from economic development. This research was conducted to produce an accounting information system design to measure the eco-efficiency of website-based water use. This research will first carry out an analysis of eco-efficiency calculations and then design an information system.

THE INFLUENCE OF INFORMATION TECHNOLOGY SOFTWARE, MANAGEMENT PARTICIPATION, AND ACCOUNTING INFORMATION SYSTEM USER TECHNIQUES ON THE PERFORMANCE OF INDIVIDUAL EMPLOYEES IN THE SERVICE OF COOPERATIVES AND SMEs IN THE CITY OF PADANG IN 2022

Riani Sukma Wijaya, Dewi Sartika, Sovina Yulia — Fri, 30 Dec 2022 00:00:00 +0700

This study aims to determine the effect of sophistication of information technology, management participation and technical ability of users of accounting information systems on the individual performance of employees at the cooperative and SME service in the city of Padang. This research uses quantitative research and uses primary data. The population in this study were 42 employees and the sampling technique used total sampling technique. The analysis technique used in this study is multiple linear regression and data testing is carried out using the SPSS (Statistical Product and Service Solution) program. The results of this study indicate that the sophistication of information technology, management participation and technical ability of users of accounting information systems have a positive and significant effect on individual performance.

STRATEGY FOR DEVELOPMENT OF MOUNTAIN VALLEY AGRICULTURE POTENTIAL IN TUGUREJO VILLAGE, KABAWETAN DISTRICT, KEPAHIANG REGENCY

Rike Aryanti, Sulisti Afriyani, Rinto Noviantoro — Fri, 30 Dec 2022 00:00:00 +0700

Agro-tourism is one of the merging sectors between the agriculture and tourism sectors. Agro-tourism is starting to be popular with many people as one a new and different alternative tourist destination because it offers a “back to nature” conceptt. . Kepahiang regency is a place where the level of agro business competition is quite high due to many people who enliven the area on holidays or long weekends to travel. In addition, in this region many tourist attractions are offers the concept of agro-tourism. Mountain Valley Agro-Tourism is one of the agro-tourism in Kepahiang regerency which also has good tourism potential, but faces high business competition with other similar businesses. Thus, Mountain Valley Agro-Tourism must continue to innovate and have a business strategy to deal with the competition. The application of business strategies in business competition that is not properly implemented, will have an impact on business continuity such as reducing the level of tourist visits to agro-tourism.The purpose of this study is to identify internal environmental factors (strengths and weaknesses) and external environmental factors (opportunities and threats) that affect Mountain Valley Agro-Tourism and formulate appropriate strategies and prioritized strategies according to the conditions of Mountain Valley Agro Tourism. Using the SWOT Matrix Analysis is done to determine what strategies are suitable to be applied in the development of Mountain Valley Agro-Tourism.From the results of the study the value of 9.97 is obtained for strength and 8.38 for opportunities that show the position of the Mountain Valley agro-tourism quadrant is in quadrant I or quadrant that uses a very profitable aggressive turn strategy.