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All Journal Jurnal Pendidikan Akuntansi (JPAK) ADVANCE Akuisisi : Jurnal Akuntansi Journal of Management Review 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 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
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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Pengaruh Environmental Performance dan Material Flow Cost Accounting Terhadap Sustainable Development: pada Perusahaan Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022 Risma Aulia Putri; Lilis Lasmini; Rohma Septiawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 9 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i9.2775

Abstract

The increase in industrial activities has impacts on the environment, as many companies still fail to fulfill their environmental responsibilities adequately. The purpose of this study is to examine the influence of Environmental Evaluation and Material Flow Cost Accounting on Sustainable Development. The approach adopted focuses on numerical aspects, with the research concentrating on companies in the basic and chemical industries listed on the Indonesia Stock Exchange during the period 2020-2022. The sampling method used is purposive sampling, resulting in a sample size of 75 (25 companies over 3 years). SmartPLS 3 is employed as the analytical tool. The research findings indicate that environmental evaluation has no significant impact, whereas material flow cost accounting has a substantial impact on sustainable development. These findings bear important implications for further research to enrich the investigated factors and consider more representative samples to enhance their impact on Sustainable Development, requiring more effective approaches to be considered.
PENGARUH TAX AVOIDANCE, SUSTAINABILITY REPORT DAN CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN (Studi Pada Perusahaan Sektor Barang Konsumen Non-Siklis yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2022) Fitri Nuraeni; Yanti Yanti; Lilis Lasmini
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.10462

Abstract

Nilai perusahaan mencerminkan ekspektasi investor, kinerja perusahaan, dan prospek masa depannya. Nilai yang tinggi tidak hanya meningkatkan daya tarik perusahaan bagi investor dan pemegang saham, tetapi juga memudahkan perusahaan untuk mendapatkan pendanaan eksternal. Penurunan harga pernah terjadi pada saham manufaktur yang salah satu indeks sahamnya yakni terdapat pada sektor bahan pokok konsumen Indonesia tercatat mengalami tekanan. Berdasarkan penelitian terdahulu berpendapat bahwa nilai perusahaan ini dipengaruhinya oleh tax avoidance, sustainability report, corporate governance. Metode penelitian yang diapakai dalam penelitian ini yaitu metode penelitian kuantitatif melalui studi kausal. Teknik dalam mengolah datanya memakai metode Partial Least Square (PLS) melalui software SmartPLS versi 3. Tax avoidance pengaruhnya signifikan positif terhadap variabel nilai perusahaan. Sustainability report pengaruhnya signifikan positif terhadap variabel nilai perusahaan. Corporate governance pengaruhnya signifikan positif terhadap variabel nilai perusahaan. Nilai r-square dari variabel nilai perusahaan yaitu sebanyak 0,477 mengartikan variabel itu bisa diberikan penjelasan dari variabel tax avoidance, variabel sustainability report, dan variabel corporate governance sebanyak 47,7%, sementara sisanya diberikan penjelasan dari variabel lainnya.
Pendampingan dan Pelatihan Penentuan Harga Pokok Produksi Pastel Mini UMKM Rizki Kanaya Nasihin, Ihsan; Lasmini, Lilis; Imroatul Fatihah, Dhea; Purwandari, Dian
Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (Janayu) Vol. 5 No. 1 (2024): Jurnal Pengabdian dan Peningkatan Mutu Masyarakat
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/janayu.v5i1.30728

Abstract

Purpose – This community service activity aims to carry out training in calculating the cost of production of dry mini pastel products carried out by UMKM Rizki Kanaya. Design/methodology/approach – The method used in this service is by means of training and summaries regarding calculating the cost of production. The training was carried out by delivering material on calculating the cost of production to MSME Rizki Kanaya employees. The next step is to carry out a direct calculation simulation of the cost of production of Rizki Kanaya UMKM mini pastel products. Findings – The community service activities carried out obtained the result that Rizky Kanaya MSMEs still did not differentiate between raw materials and auxiliary materials. This service can help MSME Rizky Kanaya first separate raw materials and auxiliary materials in calculating mini pastel production costs. So you can determine a selling price that is able to compete with competitors in the market. Originality/value – Through this community service program activity, we can overcome the problem of determining the cost of production in terms of differentiating between raw materials and auxiliary materials as components that form the cost of production for MSME Rizky Kanaya.
Peran Green Innovation Dan Modal Usaha Dalam Menentukan Sustainability Business UMKM Di Kabupaten Karawang Nurhalimah, Nurhalimah; Yanti, Yanti; Lasmini, Lilis
Akuisisi: Jurnal Akuntansi Vol 19, No 2 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i2.1631

Abstract

In the era of globalization, the country's economy is growing rapidly, especially in Indonesia, this is a challenge for each country to maintain the sustainability of the business. This study aims to examine how the role and application of Green Innovation and business capital in determining Sustainability Businesses. Taking the population in this study, namely SMEs in Karawang Regency, the number of samples is 100 respondents, using a purposive sampling method. The method applied in this research is using a questionnaire with a Likert scale of 1-5, this questionnaire is arranged in the form of a Google form. The analysis tool used is SmartPLS version 3.0. The stages of data analysis through three stages, namely Outer model, inner model analysis, and hypothesis testing. This research results that Green Innovation has a positive effect on Business Sustainability. Also, business capital has a positive effect on Business Sustainability.
Pengaruh Laba dan Arus Kas Operasi untuk Memprediksi Kondisi Financial Distress pada Perusahaan Manufaktur SubSektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022 Rosdiana, Mega; Lasmini, Lilis; Nadeak, Thomas
Jurnal Pendidikan Akuntansi (JPAK) Vol. 12 No. 1 (2024)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to analyze the influence of operating profits and cash flow in food and beverage companies listed on the Indonesia Stock Exchange during the period 2018 to 2022 in determining financial distress conditions. In this research, the Return On Asset indicators and operating cash flow ratio were used, as well as quantitative-based research methods. The sample consists of 100 data covering 20 food and beverage subsector companies from 2018 to 2022, selected using a purposive sampling technique. The statistical analysis applied involves multiple linear regression, classical assumption testing, descriptive statistical analysis, correlation analysis, determination analysis, and hypothesis testing. The research results show that profit has a significant influence on financial distress, as well as operating cash flow. Simultaneously, operating profit and cash flow have an impact on changes in financial distress.
Penerapan Verified Carbon Standard (VCS) Berbasis Self Assesment System Guna Mencapai Good Governance: Studi Kasus pada Kantor Dinas Badan Pendapatan Daerah Kabupaten Karawang Febiyani, Dhea Aulia; Yanti, Yanti; Lasmini, Lilis
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i3.5322

Abstract

The purpose of this research is to provide insight on the ways in which the incorporation of a self-evaluation system into municipal tax collecting may have beneficial consequences on the environment of the surrounding area. Standards for the verification of carbon emissions, independent valuation systems, and management organizations that are managed efficiently are some of the items that will be investigated as part of this project. In the Indonesian province of Karawang, this particular field of study must be completed before working in private industry or for the government. The method that was used was a descriptive quantitative one, and the major data analysis was based on the outcomes of an online distribution of a Kuesioner questionnaire to 143 individuals who were involved in the research. According to research, self-evaluation programs have the potential to enhance the delivery of public services and have an effect on the environment, in particular via the reduction of carbon emissions. It is possible that possible improvements to the delivery of public services might lead to improvements in governance for the general populous
Pengaruh Financial Literacy &Financial Technology Terhadap Business Sustainability: Studi Kasus pada UMKM di Kabupaten Karawang Izqa Khikma Mufrodah; Yanti; Lilis Lasmini
Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 10 (2024): RESLAJ: Religion Education Social Laa Roiba Journal 
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i10.4806

Abstract

The purpose of this study is to examine the influence of financial literacy and financial technology on the business sustainability of micro, small and medium enterprises (MSMEs). The population in this study is MSME actors in Karawang Regency. The technique used is quantitative descriptive, the primary data collection used is by distributing an online questionnaire to 119 participants using the purposive sampling method. The data analysis used is a multiple regression analysis technique with a test tool using PLS 3.0. The results of this study show that there is an influence of financial technology on business sustainability, but it has not been balanced with knowledge about financial literacy. The researcher hopes that MSME actors will increase their knowledge of good financial literacy so that they can make appropriate management and financial decisions to realize business sustainability.
Analisis Perbandingan Pengenaan Pajak Penghasilan Final Dan Perhitungan Pajak Penghasilan Non Final Pada UMKM: Studi Kasus Pada Cv Xyz Di Kabupaten Karawang Seli Marlina; Lilis Lasmini; Fista Apriani Sujaya
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 10 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i10.2959

Abstract

This research was conducted to make a comparison between the imposition of non-final tax and final tax in calculating corporate income tax on CV. XYZ for research materials in its calculations uses data in 2022. The research method in this article is to use descriptive qualitative research, based on the phenomenon being studied and interviews with research sources. From this research it can be concluded that when calculating Non-Final Income Tax on CV. XYZ the resulting value is smaller than the Final Income Tax calculation on CV. XYZ, this difference shows that although Final PPh is greater than Non-final PPh, in terms of the rules and calculations of Final PPh it is simpler. And also the Final Income Tax calculation is more efficient even though the tax value is greater.
Peran Wajib Pajak Kendaraan Bermotor Atas Kebijakan Pemutihan Pajak dan Pajak Emisi Karbon di Kabupaten Karawang Tania Meilani; Lilis Lasmini; Fista Apriani Sujaya
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 10 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i10.2960

Abstract

Tax whitening policies and motor vehicle carbon emission policies are one of the things that need to be considered, where the tax whitening policy must be seen as to the effectiveness of the policy and the carbon emission tax must be structured so that it can be accepted by the public. This research was conducted with the aim of knowing, analyzing and explaining the tax whitening policy and vehicle carbon emissions tax policy in Karawang Regency. This research uses a qualitative research approach with descriptive analysis methods. Research data was taken through field observations, interviews and literature studies. Based on the results and discussion, it was found that the effectiveness of the Vehicle Tax Reduction Program in Karawang, which is carried out regularly every year and socialization is carried out through various media, has succeeded in creating enthusiasm and community participation. This positive response can be seen from the increase in tax revenue and active taxpayer participation during the tax whitening period. If the vehicle carbon emissions tax policy is implemented in Karawang Regency, it has the potential to reduce pollution levels by 10%. However, taxpayers have had little response to this policy because it will increase the amount of responsibility for paying vehicle tax. The conclusion confirms that the tax whitening program is effective in achieving tax revenue objectives and stimulating community participation. The carbon emissions tax policy still needs to be thoroughly disseminated to the public so that the main objectives of the policy are conveyed well.
Pengaruh Pemahaman, Sanksi Perpajakan, Tingkat Kepercayaan Kepada Pemerintah Dan Hukum Terhadap Kepatuhan Wajib Pajak Dalam Membayar PBB-P2 Kabupaten Karawang Muhamad Taufik Arya Saputra; Yanti Yanti; Lilis Lasmini
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 24 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10432957

Abstract

This discussion study was conducted in order to determine the effect of understanding, Tax sanctions, and the level of trust in the government and the law on taxpayer compliance in paying land tax and rural urban buildings in Karawang Regency. The Total sample used in this discussion study is 100 respondents calculated using simple random sampling method. Data collection conducted in the study of this discussion through the questionnaire method. The method of data analysis conducted to process the data in this discussion study using PLS with Smart PLS 3.0 software. The results of the analysis showed that understanding, Tax sanctions, the level of trust in the government and the law affect the compliance of taxpayers in paying land tax and rural urban buildings.
Co-Authors Abi Rafdi Al Azizi Afriza Velda Eka Safitri Alda Wardila Amanda Safitri, Widya Ami Yuliastuti Andriansyah, Hendri Nur Aprilia, Sinta Ardiansyah, Hendri Nur Awaliawati Rachpriliani Devi Astriani Devi Astriani Devi Astriani Dhea Imroatul Fatihah Febiyani, Dhea Aulia Ferdyansyah Hidayat Fista Apriani Sujaya Fitri Nuraeni Hendri Nur Ardiansyah Hendri Nurdiansyah Ihsan Nasihin Ihsan Nasihin Imroatul Fatihah, Dhea Izqa Khikma Mufrodah Juliani, Denila Kartika, Erawati Khairulla, Salma Lukita, Carolyn Mawaddatussurur, Dewita Mega Rosdiana, Mega Muhamad Taufik Arya Saputra Nadeak, Thomas Nasihin, Ihsan Niken Ayu Pratiwi Nina Marina Nurhalimah Nurhalimah Pragawati, Dwi Heni Purwandari, Dian Puspitasari, Meliana Rahayu, Iqlima Amalia Rani Esa Nuroniyah Rd. Vera Gartika Kusumah Rika Ayu Kusniarti Risma Aulia Putri Rivan Wibowo Rohma Septiawati Rohma Septiawati Rohman Rohman 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 Yanti Yudhi Herliansyah