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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) Pendas : Jurnah Ilmiah Pendidikan Dasar Gorontalo Accounting Journal ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi 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) CENDEKIA : Jurnal Ilmu Pengetahuan Jurnal Ilmiah Wahana Pendidikan Bima Journal : Business, Management and Accounting Journal 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 Jurnal Riset Ekonomi dan Akuntansi Jurnal Ekonomi, Akutansi dan Manajemen Nusantara 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 International Journal of Economics and Management Research JIAI (Jurnal Ilmiah Akuntansi Indonesia)
Lilis Lasmini
Universitas Buana Perjuangan Karawang
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering 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 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 PENERAPAN AKUNTANSI LINGKUNGAN (GREEN ACCOUNTING) PADA PENGELOLAAN LIMBAH RUMPUT LAUT DI KOPERASI MINA AGAR MAKMUR Rohman Rohman; Lilis Lasmini; Fista Apriani Sujaya
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.10137

Abstract

Kepentingan menerapkan akuntansi lingkungan dalam setiap industri, baik skala kecil maupun besar, dipengaruhi oleh permintaan bagi industri dan organisasi lainnya yang telah memperoleh manfaat dari lingkungan untuk memiliki kesadaran penuh dalam melestarikan lingkungan. Penelitian ini menggunakan metode pendekatan kualitatif deskriptif dengan data primer. Teknik pengumpulan data dilakukan dengan cara observasi, wawancara dan dokumentasi. Teknik analisis data yang digunakan meliputi melalui koleksi data, reduksi data, penyajian data, dan penarikan kesimpulan. Penelitian ini bertujuan untuk mengetahui penerapan akuntansi lingkungan terhadap pengelolaan limbah rumput laut yang dilakukan oleh Koperasi Mina Agar Makmur sebaghai objek penelitian. Hasil penelitian menunjukkan bahwa Koperasi Mina Agar Makmur belum menerapkan akuntansi lingkungan secara menyeluruh berdasarkan konseptual akuntansi lingkungan terdapat ketidaksesuaian penerapan dengan standar dan teori yang digunakan. Pengelolaan limbah yang masih dalam proses serta laporan keuangan yang masih sederhana menjadi hambatan untuk pemisahan penyajian dan pengungkapan biaya lingkungan dengan biaya produksi.
Faktor – Faktor Yang Mempengaruhi Kesiapan Penerapan SAK EMKM Pada UMKM Di Kecamatan Karawang Timur Niken Ayu Pratiwi; Lilis Lasmini; Rohma Septiawati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.12005

Abstract

Studi ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi kesiapan penerapan Standar Akuntansi Keuangan untuk Entitas Mikro, Kecil, dan Menengah (SAK EMKM) pada Usaha Mikro, Kecil, dan Menengah (UMKM) di Kecamatan Karawang Timur, Kota Karawang. Pendekatan kuantitatif digunakan dengan sampel sebanyak 71 responden dari usaha mikro, dipilih melalui teknik Slovin. Pengumpulan data dilakukan dengan penyebaran kuesioner kepada pelaku UMKM secara langsung dan online. Analisis regresi linier berganda menjadi teknik analisis data. Temuan menunjukkan bahwa tingkat pendidikan memiliki dampak signifikan terhadap kesiapan mengadopsi SAK EMKM, sedangkan motivasi dan persepsi tidak berpengaruh. Secara umum, pendidikan, motivasi, dan persepsi bersama-sama mempengaruhi kesiapan UMKM dalam mengadopsi SAK EMKM.
PENGARUH PENGETAHUAN AKUNTANSI, TINGKAT PENDIDIKAN, PENGALAMAN USAHA DAN SKALA USAHA TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA PELAKU UMKM DI KECAMATAN RENGASDENGKLOK Siti Nursilah; Carolyn Lukita; Lilis Lasmini
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.12006

Abstract

Maksud dari studi ini ialah guna mencari tahu bagaimana pengetahuan akuntansi, tingkat pendidikan, pengalaman usaha, serta skala usaha memengaruhi pemakaian informasi akuntansi oleh pelaku UMKM di kecamatan Rengasdengklok. Studi ini menerapkan metode kuantitatif. Metode slovin digunakan untuk menentukan sampel penelitian, yang terdiri dari 97 responden. Metode penghimpunan data studi ini melibatkan sebaran kuesioner kepada pelaku UMKM secara langsung ataupun melalui internet. Analisis data dilaksanakan dengan menerapkan analisis regresi linear berganda. Temuan dari studi ini yakni , variabel tingkat pendidikan, pengalaman usaha, serta skala usaha berdampak pada pemakaian informasi akuntansi, sementara itu variabel pengetahuan akuntansi tidak berdampak pada penggunaan informasi akuntansi.
ENVIRONMENTAL ACCOUNTING ANALYSIS ON WASTE MANAGEMENT IN BALONGSARI PUBLIC HEALTH CENTER KARAWANG Shabira, Adella Haifa; Lasmini, Lilis; Septiawati, Rohma
Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Vol 3 No 1 (2024): International Seminar Proceedings and Call for Paper STIE Widya Wiwaha
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/semnas.v3i1.1103

Abstract

This study aims to analyze the implementation of environmental accounting in waste management at the Balongsari Health Center in Karawang. The method used is descriptive qualitative, with data collection techniques through observation, interviews, and documentation. The results show that the Balongsari Health Center has incurred costs for managing medical and non-medical waste but has not specifically categorized environmental costs in its financial reports. The conclusion is that the implementation of environmental accounting at Balongsari Health Center is still limited, and waste management is conducted according to standard procedures, although not fully optimal due to facility limitations such as the absence of an IPAL (Wastewater Treatment Plant).
STRATEGIES TO IMPROVE COMPLIANCE WITH ANNUAL INDIVIDUAL TAXPAYER TAX RETURN (WPOP) REPORTING Nasihin, Ihsan; Purwandari, Dian; Lasmini, Lilis; Kartika, Erawati; Andriansyah, Hendri Nur
COMPETITIVE Vol 9, No 1 (2025): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v9i1.12816

Abstract

One of the obligations of taxpayers is to submit an Annual Tax Return (SPT) for both individuals and entities. The number of Taxpayers submitting Annual Tax Returns at the Primary Tax Service Office is still low. The aim of this research is to identify strategies that can be implemented to increase individual taxpayer compliance with their tax obligations, especially the Annual Tax Return. Data collected using interview and observation methods. The population in this research is Individual Taxpayers (WPOP) registered at one of the Pratama KPPs who have not yet or are late in reporting their Annual SPT as well as employees at one of the Pratama KPPs, namely Account Representatives (AR). The data analysis used in this research is data triangulation in order to find relevant results. The research results show that the factors for individual taxpayer non-compliance in reporting annual SPT are taxpayer awareness, use of e-filing applications, and tax socialization media. The strategy that can be carried out by one of the KPP Pratama is to increase compliance with the annual SPT report by conducting socialization about tax obligations, conducting socialization about how to use e-filling, imposing tax sanctions on individual taxpayers who are negligent and do not report taxes, and optimizing the use of technological media in socializing the obligation to report Annual Tax Returns for individual taxpayers. The theoretical and policy implications of the research are that it can provide empirical evidence regarding the factors that cause non-compliance in individual taxpayers' annual SPT reporting and strategies that need to be implemented to increase individual taxpayer compliance in reporting annual SPT
PENGARUH GREEN ACCOUNTING DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2023 Rika Ayu Kusniarti; Lilis Lasmini; Dhea Imroatul Fatihah
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 3 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i3.15657

Abstract

Bisnis kimia adalah salah satu dari beberapa bisnis yang baru-baru ini mengutamakan tanggung jawab lingkungan dan transparansi. Akuntansi hijau semakin banyak digunakan karena orang-orang menyadari betapa pentingnya bagi perusahaan untuk memiliki praktik berkelanjutan. Metode ini menggabungkan biaya lingkungan, investasi yang berdampak positif terhadap lingkungan, dan strategi untuk mengurangi dampak lingkungan ke dalam laporan keuangan bisnis. Sebagai ukuran efisiensi operasional dan profitabilitas di masa depan, kinerja keuangan - yang sering diukur dengan Return On Assets (ROA) - merupakan komponen kunci dalam menentukan nilai perusahaan. Dengan menggunakan sampel perusahaan kimia yang terdaftar di BEI dari tahun 2019 dan 2020, penelitian ini menggunakan pendekatan kuantitatif deskriptif. Secara bersamaan, para peneliti dalam penelitian ini bertujuan untuk menentukan bagaimana Akuntansi Hijau dan Kinerja Keuangan berdampak pada nilai bisnis. Menurut temuan, kinerja keuangan secara signifikan mempengaruhi nilai perusahaan, namun Akuntansi Hijau tidak secara signifikan mempengaruhi nilai bisnis. Nilai perusahaan dipengaruhi oleh kinerja keuangan dan praktik akuntansi hijau.
Analisis Penentuan Harga Pokok Produksi dengan Metode Activity-Based Costing sebagai Dasar Penetapan Harga Jual pada UMKM Himalayan Coffee Khairulla, Salma; Lasmini, Lilis; Ardiansyah, Hendri Nur
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 3 (2025): Juni 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i3.4096

Abstract

MSMEs have a strategic role in the Indonesian economy, including in the culinary sector which is experiencing rapid growth, especially in Karawang Regency. However, this growth has led to intense competition among café businesses. One important factor in business sustainability is determining an accurate Cost of Goods Manufactured (COGS) as the basis for a selling price strategy. Himalayan Coffee, an MSME cafe in Karawang, still uses traditional methods in calculating COGS that do not reflect actual costs, resulting in undercosting and overcosting conditions in several products. This study aims to examine the application of Activity-Based Costing (ABC) in the calculation of COGS at Himalayan Coffee to improve cost accuracy and support more competitive selling price decision making. This research method is a qualitative method of case study approach with in-depth interview techniques and direct observation as primary data, and financial reports as secondary data. The results showed that the application of ABC resulted in a more accurate COGS than the traditional method, with condition values on Himalayan Latte (undercost), Americano (undercost), and Cireng, Chocolate Cheese Toast and Crispy Banana (overcost) products. Profit analysis showed a change in profit margin of up to 18% in some products. With the application of ABC, Himalayan Coffee can set selling prices more precisely, determine product strategies, and improve cost efficiency.
Co-Authors Abdul Azis Muharrom Ade Trisyanto Afriza Velda Eka Safitri Alda Wardila Amalia Putri, Erika Ami Yuliastuti Andriansyah, Hendri Nur Apriliando Al'nurdinsyah Ardiansyah, Hendri Nur Arimurti, Trias Awaliawati Rachpriliani Azizi, Abi Rafdi Al Carolyn Lukita Chotimah Denila Juliani Desi Natalia Malau Devi Astriani Devi Astriani Dhea Imroatul Fatihah Dhevindy Damayanti Dian Purwandari Dian Purwandari Dwi Heni Pragawati Dzikri Athar Eny Suprapti Febiyani, Dhea Aulia Fista Apriani Sujaya Fista Apriani Sujaya Fitri Nuraeni Hendri Nur Andriansyah Hendri Nur Ardiansyah Hidayat, Ferdyansyah Hoerunisa, Tiva Ihsan Nasihin Ihsan Nasihin Imroatul Fatihah, Dhea Indradewa, Rhian Irma Irmawan Izqa Khikma Mufrodah Kartika, Erawati Khairulla, Salma Marina, Nina Mawaddatussurur, Dewita Mega Rosdiana, Mega Meliana Puspitasari Meliana Puspitasari Nadeak, Thomas Nafillah Rahmadiyanti Naomi Yesika Simanjuntak Nasihin, Ihsan Niken Ayu Pratiwi Niken Maulydia Muttaqin Novy Trianthy Noegraha Novy Trianthy Noegraha Novy Triyanthy Noegraha Nurdiansyah, Hendri Nurhalimah Nurhalimah Nuroniyah, Rani Esa Nurul’aeni, Nia Nyimas Ayu Purnamasari Oktaviyani6, Mona Oktaviyani Purwandari, Dian Putri Adelia Septialani Hartono Rachpriliani, Awaliawati 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 Wibowo, Rivan Wirawan B. Ilyas Yanti Yanti Yanti Yanti Yanti Yudhi Herliansyah