Indonesia Conference Directory

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, namely, officers from the East Jakarta Al-Hidayah Garbage Bank and East Jakarta Al-Hidayah Garbage Bank customers, and secondary data namely, data on the waste bank in the form of a 3R implementation book (Reduce, Reuse, and Recycle) through the 2014 Ministry of Environment waste bank. In addition, Minister Regulation No. 13 of 2012, SAK ETAP and Sharia PSAK. Data analysis in this study uses interactive model data methods. Based on the results of this study, it can be concluded that the existence of Al-Hidayah Garbage Bank can change the mindset of the community 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 peoples 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.