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All Journal Jurnal Pendidikan Akuntansi (JPAK) ADVANCE Akuisisi : Jurnal Akuntansi Journal of Management Review EKSPANSI Journal of Economic, Bussines and Accounting (COSTING) Gorontalo Accounting Journal Competitive Jurnal Akuntansi dan Keuangan Performance : Jurnal Bisnis dan Akuntansi Jurnal Ilmiah Edunomika (JIE) Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat Akbis: Media Riset Akuntansi dan Bisnis Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Buana Akuntansi BUDGETING : Journal of Business, Management and Accounting Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Jurnal Ilmiah Wahana Pendidikan JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Buana Pengabdian Jurnal Manajemen Bisnis, Akuntansi dan Keuangan PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Innovative: Journal Of Social Science Research Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal Journal of Ekonomics, Finance, and Management Studies International Journal of Economics and Management Research
Lilis Lasmini
Universitas Buana Perjuangan Karawang
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Journal : International Journal of Economics and Management Research

 1 
Implementation of Environmental Management Accounting in the Waste Management Process at Az-Zahra Clinic, Karawang Regency Nyimas Ayu Purnamasari; Lilis Lasmini; Meliana Puspitasari
International Journal of Economics and Management Research Vol. 4 No. 3 (2025): December : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i3.543

Abstract

Environmental issues arising from medical waste have become an increasingly significant concern in the management of healthcare facilities. This study aims to examine the application of Environmental Management Accounting (EMA) in the waste management process at the Az-Zahra Clinic in Karawang Regency. The research uses a descriptive qualitative approach, with data collected through interviews, observations, and documentation studies. The results indicate that Az-Zahra Clinic has implemented waste management practices, including sorting, temporary storage, and destruction of medical waste through third-party vendors. However, the clinic’s environmental cost recording remains manual and is not integrated into its financial system, which leads to a lack of transparency and accountability. Environmental costs are currently recognized as part of general operating expenses without specific classification, and the measurement of these costs is done using the historical cost method. This study highlights the importance of integrating EMA to enhance the efficiency of waste management, improve compliance with environmental regulations, and ensure transparency in environmental cost recording. By adopting EMA, the clinic could better track and manage its environmental costs, which would contribute to improved operational efficiency and sustainability. It is recommended that the clinic develop a more integrated environmental accounting recording system to enhance the management of environmental impacts, improve the clarity of cost allocations, and support long-term sustainability in its operations. The study underscores the need for healthcare facilities to adopt systematic environmental accounting to ensure compliance with environmental standards and contribute to overall sustainability goals.
Implementation of Green Accounting in Waste Management at The Aqma Cikampek Clinic, Karawang Regency Ricka Khasanah; Lilis Lasmini; Ade Trisyanto
International Journal of Economics and Management Research Vol. 4 No. 3 (2025): December : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i3.565

Abstract

Suboptimal medical waste management has a negative impact on the environment and public health. Aqma Clinic Cikampek has implemented a waste management system according to standards, but the recording of environmental costs is still combined with general operational costs without any specific classification, thus hampering transparency and effectiveness of waste cost management. This study uses a descriptive qualitative method with data collection techniques through interviews, observations, and document analysis related to environmental cost recording. The results show that Aqma Clinic still carries out medical waste management according to procedures such as separating infectious and non-infectious waste and collaborating with third parties for waste disposal. However, the recording of waste management costs has not been done separately and still uses the historical cost method. The study recommends the implementation of Green Accounting with the Activity-Based Costing (ABC) method to improve transparency and accountability of environmental costs. This study concludes that the implementation of Green Accounting at Aqma Clinic is still partial and has not been integrated into the formal accounting system. Therefore, it is necessary to develop a more structured and transparent environmental cost recording system to support operational sustainability
The Influence of Taxpayer Knowledge and Tax Awareness on Compliance Must Tax for Perpetrator Msmes in East Kara-wang District, Karawang Regency Desi Natalia Malau; Lilis Lasmini; Ade Trisyanto
International Journal of Economics and Management Research Vol. 3 No. 2 (2024): August: International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v3i2.587

Abstract

This study aims to determine, analyze, and explain the influence of taxpayer knowledge and taxpayer awareness on taxpayer compliance among MSME actors in Karawang Regency. Tax compliance is an important aspect in ensuring the effectiveness of the tax system and the achievement of national revenue targets, especially given the significant contribution of MSMEs to Indonesia’s economy. A quantitative research approach was employed, with a sample size of 150 respondents selected from registered MSME taxpayers. Data were collected through questionnaires and subsequently analyzed using multiple linear regression techniques. Prior to hypothesis testing, validity and reliability tests were conducted to ensure the quality of the research instrument. The results of the study revealed that taxpayer knowledge did not have a positive but showed a statistically significant influence on taxpayer compliance. This suggests that knowledge alone is not sufficient to ensure compliance unless it is accompanied by awareness and willingness to comply. Conversely, taxpayer awareness demonstrated a positive and significant influence on compliance, highlighting the crucial role of intrinsic motivation and understanding of the importance of taxes for national development. Furthermore, the results also showed that taxpayer knowledge and taxpayer awareness together have a simultaneous effect on taxpayer compliance. These findings indicate that efforts to increase tax compliance should not only focus on disseminating knowledge but also on cultivating taxpayer awareness through education, counseling, and effective communication strategies. Such initiatives are expected to foster a culture of voluntary compliance among MSME actors, ultimately supporting sustainable tax revenue.
Co-Authors Ade Trisyanto Afriza Velda Eka Safitri Alda Wardila Amanda Safitri, Widya Ami Yuliastuti Andriansyah, Hendri Nur Aprilia, Sinta Ardiansyah, Hendri Nur Arimurti, Trias Awaliawati Rachpriliani Azizi, Abi Rafdi Al Desi Natalia Malau Devi Astriani Devi Astriani Devi Astriani Dhea Imroatul Fatihah Dhevindy Damayanti Febiyani, Dhea Aulia Fista Apriani Sujaya Fista Apriani Sujaya Fitri Nuraeni Fitri Nuraeni Hendri Nur Ardiansyah Hidayat, Ferdyansyah Hoerunisa, Tiva Ihsan Nasihin Imroatul Fatihah, Dhea Izqa Khikma Mufrodah Juliani, Denila Kartika, Erawati Khairulla, Salma Lukita, Carolyn Marina, Nina Mawaddatussurur, Dewita Mega Rosdiana, Mega Meliana Puspitasari Nadeak, Thomas Nasihin, Ihsan Niken Ayu Pratiwi Nurdiansyah, Hendri Nurhalimah Nurhalimah Nuroniyah, Rani Esa Nyimas Ayu Purnamasari Pragawati, Dwi Heni Purwandari, Dian Puspitasari, Meliana Rahayu, Iqlima Amalia Rd. Vera Gartika Kusumah Ricka Khasanah Rika Ayu Kusniarti Risma Aulia Putri Rivan Wibowo Rohma Septiawati Rohma Septiawati Rohman Rohman Saputra, Muhamad Taufik Arya Sari Marliani Saskia Heni Juita Seli Marlina Septiawati, Rohma Shabira, Adella Haifa Shafa Humaira Siti Nursilah Svetlana Puteri Kirana Tania Meilani Trias Arimurti Trisyanto, Ade Wati, Risma Wirawan B. Ilyas Yanti Yanti Yanti Yanti Yanti Yudhi Herliansyah