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)
Rimi Gusliana Mais, Erni Nuraini
Rimi Gusliana Mais
Available Online 25 May 2020.
- https://doi.org/10.2991/aebmr.k.200522.055How to use a DOI?
- changes in people’s mindset, accounting practices, waste banks
- 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.
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 -