Proceedings of the 2nd International Seminar on Business, Economics, Social Science and Technology (ISBEST 2019)

Analysis of Changes of Community Mind Patterns About Garbage Banks to Existence and Accounting Practices of Garbage Banks (Study at Al-Hidayah Garbage Bank in East Jakarta)

Authors
Rimi Gusliana Mais, Erni Nuraini
Corresponding Author
Rimi Gusliana Mais
Available Online 25 May 2020.
DOI
https://doi.org/10.2991/aebmr.k.200522.055How to use a DOI?
Keywords
changes in people’s mindset, accounting practices, waste banks
Abstract
This study aims to analyze changes in the mindset of the public regarding the Waste Bank to the existence and practice of accounting in the Waste Bank. Viewing from the proof of transaction to the financial reporting. The object of this study was conducted at the Al-Hidayah Garbage Bank in East Jakarta. This type of research is qualitative with a phenomenological approach. Data collection techniques using interviews, observation, and documentation. The data sources used are primary data and secondary data. Based on the results of this study, it can be concluded that the existence of Al-Hidayah Garbage Bank can change people’s mindset regarding waste. Garbage that used to be only disposed of without being treated, but now the community already understands how to manage waste properly, that is, the community can sort organic waste and non-organic waste. One of the impacts of good waste management is that it can add to people’s income because waste has economic value and the AL-Hidayah Waste Bank applies an accounting system that is in accordance with general accounting standards. However, Al-Hidayah Garbage Bank still uses a simple accounting system.
Open Access
This is an open access article distributed under the CC BY-NC license.

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Cite this article

TY  - CONF
AU  - Rimi Gusliana Mais
AU  - Erni Nuraini
PY  - 2020
DA  - 2020/05/25
TI  - Analysis of Changes of Community Mind Patterns About Garbage Banks to Existence and Accounting Practices of Garbage Banks (Study at Al-Hidayah Garbage Bank in East Jakarta)
BT  - Proceedings of the 2nd International Seminar on Business, Economics, Social Science and Technology (ISBEST 2019)
PB  - Atlantis Press
SP  - 297
EP  - 301
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200522.055
DO  - https://doi.org/10.2991/aebmr.k.200522.055
ID  - Mais2020
ER  -