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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 Sistem Informasi Akuntansi Via Aplikasi Mobile Berbasis Fintech dan Pengaruh Literasi Keuangan Terhadap Kinerja Keuangan UMKM Di Kecamatan Karawang Barat Abi Rafdi Al Azizi; Yanti Yanti; Lilis Lasmini
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 7 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10959907

Abstract

This research aims to determine the influence of accounting information systems via fintech-based mobile applications on the financial performance of MSMEs in West Karawang District and the influence of financial literacy on the financial performance of MSMEs in West Karawang District. This research method uses quantitative methods with data taken using primary data. The sampling technique was determined using the purposive sampling method. The samples taken in this research were 100 samples with the criteria of MSME business owners in West Karawang District who had been in business for at least one year. Data collection was carried out by distributing questionnaires via Google Forms. The data analysis technique used to process data in this research uses PLS with Smart PLS 4.0 software.
Pengaruh Pengetahuan Akuntansi, Tingkat Pendidikan, Motivasi Kerja Dan Pengalaman Usaha Terhadap Penggunaan Informasi Akuntansi Pada Pelaku Umkm (Studi Pada Pelaku UMKM Di Kecamatan Tempuran Di Karawang) Nina Marina; Lilis Lasmini; Rohma Septiawati
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 4 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10530622

Abstract

Tujuan dalam penelitian ini adalah untuk mengetahui, menguji dan menganalisis pengaruh pengetahuan akuntansi, tingkat pendidikan, motivasi kerja dan pengalaman usaha secara simultan terhadap penggunaan informasi akuntansi pada pelaku UMKM.
Analisis Penerapan Akuntansi Lingkungan (Green Accounting) pada Pengelolaan Limbah Industri di PT Atsumitec Indonesia Svetlana Puteri Kirana; Lilis Lasmini; Rohma Septiawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 11 (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.v6i11.3991

Abstract

This research primarily investigates the application of environmental accounting, often known as green accounting, in the management of industrial waste. Ecological accounting is an accounting system that incorporates environmental factors into the process of making economic decisions. The objective of this study is to investigate the application of environmental accounting in waste management for the purposes of cost reduction, delineation of environmental responsibilities within the organization, and generation of environmental cost reports to facilitate decision-making by management. This study employs a comparative descriptive methodology, including data collection methods such as interviews, archival recordings, and direct observation. Research findings indicate that PT Atsumitec Indonesia currently lacks a dedicated financial report for waste management. Thus, in order to effectively manage accountability, this study must include environmental accounting methods for waste management.
Analisis Sustainability Report pada Perusahaan PT. XYZ di Karawang Ami Yuliastuti; Lilis Lasmini; Rohma Septiawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 11 (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.v6i11.4007

Abstract

In Companies today must be able to actively participate in sustainable development. The effort to publish a sustainability report is one of the strategies to implement sustainable development in a transparent and measurable manner. The purpose of this study is to analyse the disclosure of sustainability reports in the company. This research was conducted qualitatively. The type of data used is documentary data and the data source is secondary data. The data source can be a sustainability report from a manufacturing company at company XYZ. The data collection method used in this research is the interview method. The object of this research is PT XYZ in Karawang. The researcher conducted an analysis using the content analysis method based on the disclosure/reporting rules that should be implemented in accordance with the Sustainability Reporting Guideline and the Global Reporting Initiative (GRI) Guidelines. The GRI provides a standardised corporate reporting framework on how to disclose economic, environmental, social and corporate governance issues in preparing financial statements.
Pemahaman dan Kepedulian dalam Implementasi Green Accounting oleh UMKM Pencucian Mobil Saskia Heni Juita; Carolyn Lukita; Lilis Lasmini
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 12 (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.v6i12.4392

Abstract

This research explores the understanding and implementation of green accounting in SMEs in the car wash sector. This study uses in-depth survey methods and interviews with car wash MSME owners in various locations,focusing on environmental impacts and sustainable practices. SMEs in this sector have significant potential to reduce negative environmental impacts through the adoption of green accounting, which involves measuring and reporting the environmental impacts of business activities. A good understanding of green accounting is necessary to integrate sustainable practices such as environmentally-friendly water and chemical management. Despite ample research supporting the benefits of green accounting, its implementation in SMEs remains limited and faces challenges such as knowledge constraints and institutional support. Environmental awareness and compliance with environmental regulations are also crucial for creating environmentally sustainable businesses. By understanding and addressing these barriers, SMEs in the car wash sector can actively contribute to balancing economic, social, and environmental concerns. Adequate education and guidance are needed to support SME owners in effectively adopting green accounting. This research aims to provide insights for policymakers and SME owners on the importance of green accounting in achieving sustainable business practices.
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.
Pengaruh Implementasi Aplikasi Sistem Keuangan Desa, Sistem Pengendalian Internal Pemerintah Desa dan Transparansi terhadap Kualitas Laporan Keuangan Desa pada Pemerintahan Desa di Kecamatan Klari Kabupaten Karawang Rani Esa Nuroniyah; Yanti; Lilis Lasmini
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 3 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i3.786

Abstract

This study aims to examine the effect of village financial system application implementation, village government internal control system and transparency on the quality of village financial statements in village government in Klari District, Karawang Regency. The population in this study is 13 Village Governments in Klari District, Karwang Regency. The sampling technique used in this study was a saturated sampling technique, with samples taken as many as 100 respondents. The subject of this study was the village government apparatus in Klari sub-district. Data collection using questionnaires, To analyze the relationship between variables using PLS with SmartPLS 3.0 software. The results showed that the implementation of village financial system applications and the village government's internal control system had a positive and significant effect on the quality of village financial statements. Meanwhile, transparency does not have a positive and significant effect on the quality of village financial reports. Keywords: Village Financial System Implementation, Village Government Internal Control System, Transparency, Quality of Village Financial Statements
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

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).
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