The content of this website is licensed under a Creative Commons Attribution-ShareAlike 4. The Journal of Indonesian Economy and Business (print ISSN 2085-8272 online ISSN 2338-5847 ) is published by the Faculty of Economics and Business Universitas Gadjah Mada, Indonesia. Journal of Indonesian Economy and Business This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License. London.Ĭopyright (c) 2018 Journal of Indonesian Economy and Business Issues in Accounting Education (Spring): 129140. Accounting through green-colored glasses: Teaching environmental accounting. Disclosing past sins: Financial reporting of environmental remediation. Lingkungan Hidup, Tan-tangan dan Peluang. Management Accounting (October): 52 - 55. Profits and Ethics in Environment Investments. Green Accounting dan strategi menuju industrialisasi: Sebuah pengantar. Social and Environmental Accounting: A practical demonstration of ethical concern? Journal ofBussines Ethics :663-67'1, Perspektif Akuntansi Lingkungan: Suatu tinjauan teoritis mengenai isu dampak lingkungan terhadap akuntansi. Journal of Accounting Research (Supplement): 211-219. Discussion of: Estimation and market valuation of environmental liabilities relating to superfiind sites. Hendriksen Eldon., and Michael Van Breda. KOMPAK., Jurnal Akuntasi, Manajemen, dan Sistem Informasi. 9 tahun II., (Januari)., PT Era Media Infor-masi, Jakarta. Valuation implications of reliability differences: The case of non pension postretiremenl obligations. Perspectives on environmental Accounting. Journal of Accounting Research (Supplement): 177-209.Ĭhadick., Bill et.al. Estimation and market valuation of environmental liabilities relating to superfund sites. Relative measurement errors among alternative pension assets and liability measures.
The Accounting Review (April): 195-212.īarth, M. 109: An empirical investigation of its incremental value-relevance relative to APB No. In fact, in relation to the perspective of financial accounting theory this enviromental problem should be able to develope this study both in perspective of decision usefulness and economics consequences.Īyers, B 1998.
Even, in Indonesia it can be stated that there is no enough study related to that problem. Unfortunately1, it is still lack of support from the society of accounting profession itself There is still rare researcher who intrested in discussing and researching the enviromental problem in relation to the capital market. It is shown that from the perspective of financial accounting theory, accounting profession especially the accounting researcher can give some sharing in order to prevent the problem of environment becomes more complex. " This paper tries to explore this enviromental problem based on perspectives of financial accounting theory. Adolfina Kuum adalah seorang aktivis lingkungan di Mimika, yang mengkampanyekan kepentingan. The involvement of accounting profession in this problem, especially in United State, were shown by issuing such as a statement of "accounting for contingencies, " and "statements of position on environmental remediation. Kampanye melawan dampak industri ekstraktif di sungai Indonesia.
Business enterprises, professionals, and so on, of course should also concern and involve to help reducing the environmental problems. Accordingly, everyone should have responsibility and concern to those problems. Those are not only the governments' responsibility but also the alt of human life responsibility. Many problems emerge in relation to the environmental problems such as air pollution, soil contaminations etc. Furthermore, the orphanage problems in adjustment to the environment outside the orphanage, include : public a round the orphanage is to be sympathetic to the welfare of others, and the problems of adjustment to the school environment is able to make the subject as comfortable as possible.Environmental problem is a universal and complex problem. The result of the research reveal that orphans having trouble adjusting to the orphanage environment include: peer environments, to establish good relationship with peers, and adjustment problems with the caregiver i n having the awareness of caregivers authority. This research instruments were questionnaires. The research subjects were 24 people at the junior high school level. This research aims to find out what the problem is in the orphan natural adjustment to the environment both in the home environment include peers, caregivers, and outside the home environment includes public and school. In fact, foster children are often faced with the problem of adaptation to the environment. Abstract: T eenage r who live in orphanage ideally able to make adjustments to the environment.
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