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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 Jurnal Gici Jurnal Keuangan dan Bisnis 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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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.
PENGARUH PENERAPAN GREEN ACCOUNTING TERHADAP PROFITABILITAS PERUSAHAAN (STUDI KASUS SEKTOR INDUSTRI KIMIA PADA TAHUN 2021-2023) Amanda Safitri, Widya; Lasmini, Lilis; Trisyanto, Ade
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 1 (2025): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i1.4187

Abstract

Penelitian ini menelusuri pengaruh green accounting terhadap profitabilitas perusahaan kimia di BEI periode 2021–2023. Melalui pendekatan kuantitatif dengan regresi linear berganda pada 30 sampel, ditemukan bahwa biaya lingkungan menekan profitabilitas, sementara kinerja lingkungan justru mendorongnya. Kedua variabel menjelaskan 68% dari variasi profitabilitas, sisanya dipengaruhi faktor lain. Temuan ini menegaskan pentingnya harmoni antara tanggung jawab lingkungan dan strategi keuangan dalam menunjang kinerja perusahaan..
PENGARUH GREEN ACCOUNTING DAN KINERJA KEUANGAN TERHADAP PENGHINDARAN PAJAK PADA SEKTOR ENERGI YANG TERDAFTAR DI BEI TAHUN 2020-2023 Wati, Risma; Lasmini, Lilis; Nasihin, Ihsan
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 1 (2025): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i1.4223

Abstract

Penelitian ini ditujukan untuk mengkaji dampak dari akuntansi hijau dan kinerja keuangan terhadap aktivitas penghindaran pajak. Akuntansi hijau diproksikan melalui skor PROPER yang di terbitkan oleh KLHK (Kementrian Lingkungan Hidup dan Kehutanan), sementara kinerja keuangan dievaluasi menggunakan indikator profitabilitas dan leverage. Objek studi ini perusahaan pada sektor energi yang tercatat di Bursa Efek Indonesia (BEI) tahun 2020-2023. Penelitian ini menggunakn pendekatan kuantitatif dengan memanfaatkan data sekunder dan metode purposive sampling. Dari total 85 perusahaan dalam populasi sebanyak 16 perusahaan yang memenuhi kriteria seleksi, menghasilkan 64 data observasi, setelah proses diidentifikasi dan eliminasi data outlier, hanya 32 data observasi yang di analisis. Analisis data dilakukan dengan bantuan software SPSS versi 27. Temuan penelitian memperlihatkan bahwa secara simultan, akuntansi hijau, profitabilitas serta leverage secara signifikan mepengaruhi praktik penghindaran pajak. Namun dalam pengujian parsial, hanya profitabilitas dan leverage yang menunjukkan pengaruh signifikan, sedangkan akuntansi hijau tidak menunjukkan pengaruh yang signifikan secara individual.
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.
Analisis Metode Pencatatan dan Penilaian Persediaan Barang Dagang pada Umkm Menurut Sak EMKM (Studi Kasus pada Toko Bangunan Pintu Rizky Mandiri) Mawaddatussurur, Dewita; Lilis Lasmini; Trias Arimurti
BUDGETING : Journal of Business, Management and Accounting Vol. 6 No. 3 (2025): BUDGETING : Journal of Business, Management 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/zn5wds40

Abstract

The Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) is an accounting framework specifically designed to meet existing needs. With the primary goal of enhancing financial transparency and accountability for medium-sized businesses, SAK EMKM is expected to contribute to sustainable economic growth. This study aims to identify and analyze inventory recording and valuation methods at Toko Bangunan Pintu Rizki Mandiri. The research employed a qualitative descriptive method. The analysis results indicate that the store has not yet fully complied with SAK EMKM.   Keywords: Inventory Recording and Valuation, SAK EMKM, Small and Medium Enterprises (SMEs)
ANALISIS PENERAPAN LAPORAN KEUANGAN UMKM BERBASIS STANDAR AKUNTANSI KEUANGAN SAK-EMKM (STUDI KASUS TOKO GROSIR ADIT AHMAD) Rahayu, Iqlima Amalia; Lasmini, Lilis; Puspitasari, Meliana
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 2 (2025): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i2.4544

Abstract

This research examines the adoption of financial reporting in Micro, Small, and Medium Enterprises (MSMEs) derived from the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK-EMKM), using Toko Grosir Adit Ahmad in Karawang Regency as a case study. The focus on this theme arises from the importance of standardized financial reports in promoting transparency, accountability, and ease of access to financing. This research utilizes a qualitative methodology with a descriptive framework, with data gathered through interviews, field notes, and document reviews. The outcomes reveal that Toko Grosir Adit Ahmad has not fully implemented the provisions of SAK-EMKM. Financial records are still maintained in a simple manner without the complete preparation of income statements and balance sheets. The main inhibiting factors include limited understanding of accounting standards, a shortage of competent human resources, and insufficient support from external parties, such as training and mentoring. Based on these findings, the study suggests the need to improve accounting literacy among MSME actors and to encourage active involvement of the government and relevant institutions in promoting and supporting the broader implementation of SAK-EMKM.
Sistem Informasi Akuntansi Dan Pengendalian Internal Atas Pembelian Bahan Baku Lasmini, Lilis; Nasihin, Ihsan; Nurdiansyah, Hendri
Gorontalo Accounting Journal Volume 6 Nomor 1 April 2023
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v6i1.2621

Abstract

The purpose of this study is to determine the implementation of purchasing accounting information systems and internal control over the purchase of raw materials. This study uses a qualitative method using an interpretive paradigm and a case study approach. The data used in this study are primary data, such as the company's organizational structure, operational system procedures, and enterprise resource planning systems that are implemented in the company. The results of the research that has been done show that PT Standard Indonesia Industri (SII) at the time of implementing the accounting information system and internal control of raw materials had good and neat documents related to purchases, making it easier to record. Plus PT Standard Indonesia Industri (SII) has procedures or standard operating procedures that are good enough so that they can maintain and control the stock of raw materials for the production process.
PENERAPAN SISTEM HIDROPONIK UNTUK LAHAN PERKEBUNAN DI DESA CIBALONGSARI Lilis Lasmini
JURNAL BUANA PENGABDIAN Vol. 3 No. 2 (2021): JURNAL BUANA PENGABDIAN
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Buana Perjuangan Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/jurnalbuanapengabdian.v3i2.1975

Abstract

Pertanian perkotaan merupakan aktivitas yang berorientasi pada terwujudnya kemudahan pemenuhan kebutuhan pangan sehari-hari bagi masyarakat kota. Selain itu, kehadiran aktivitas pertanian perkotaan juga membantu pemenuhan dan penambahan luasan ruang terbuka hijau kota. Karenanya, aktivitas pertanian perkotaan harus tertuang dalam dokumen rencana tata ruang kota, sehingga penyelenggaraannya merupakan bagian dari implementasi rencana tata ruang kota tersebut. Pada visi kota tentang masa depan, pertanian perkotaan telah lama dianggap sebagai bagian integral dari kota berkelanjutan. Dalam rangka peningkatan lahan perkebunan di Desa Cibalongsari perlu dilakukan penerapan sistem hidroponik, sistem hidroponik sebagai salah satu metode penanaman tanaman menggunakan kultur air dimaksudkan untuk dapat meningkatkan produktivitas tanaman sepanjang tahun.Kata Kunci : Pertanian Perkotaan, Tata Ruang Kota, Sistem Hidroponik.Urban agriculture is oriented activities with the ease of meeting the needs for the city daily food besides, the presence of urban agricultural activity is also helping to achieve the space and adding green open space city. Wherefore, urban agricultural activity must be set out in the city, spatial planning so that the implementation is part of the city. Spatial planning in the vision of about the future, urban agriculture has long been regarded as an integral part of a sustainable city. In order to increase the tree crops in the Cibalongsari village necessary, hydroponic application of the hydroponic system, hydroponic system as one method the planting of crops used water culture intended to be increasing productivity plant. throughout the year.Keywords : Urban Agriculture, City Spatial, Hydroponic System
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 Nuroniyah, Rani Esa; Yanti; Lasmini, Lilis
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
Implementation of Financial Accounting Standards for Micro, Small and Medium Entities (Sak - Emkm) at MSME Photocopy Boom Karawang Hoerunisa, Tiva; Lasmini, Lilis; Arimurti, Trias
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 3 No. 2 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v3i2.10416

Abstract

This research was conducted with the aim of knowing the preparation of financial statements because so far Photocopy of Boom Karawang has not prepared financial statements in accordance with the Financial Accounting Standards of Micro, Small and Medium Entities (SAK EMKM). The type of research used is a type of qualitative descriptive research. The results of research from interviews with MSME owners Photocopy of Boom Karawang have so far not prepared financial statements, this is due to the preparation of financial reports based on SAK EMKM has a process that requires time, energy and limited knowledge possessed by MSME actors based on financial data obtained, The preparation of financial statements prepared by MSMEs Photocopy of Boom Karawang is only a simple recording containing income and expenses recorded in an ordinary record.
Co-Authors Ade Trisyanto Afriza Velda Eka Safitri Agus Ariffianto, Moch Alda Wardila Amalia Putri, Erika Amanda Safitri, Widya Ami Yuliastuti Andriansyah, Hendri Nur Aprilia, Sinta Ardiansyah, Hendri Nur Arimurti, Trias Astriani, Devi Awaliawati Rachpriliani Azizi, Abi Rafdi Al Chotimah Desi Natalia Malau Devi Astriani Devi Astriani Dhea Imroatul Fatihah Dhevindy Damayanti Dwi Heni Pragawati Febiyani, Dhea Aulia Fista Apriani Sujaya Fista Apriani Sujaya Fitri Nuraeni Hendri Nur Ardiansyah Hidayat, Ferdyansyah Hoerunisa, Tiva Ihsan Nasihin Imroatul Fatihah, Dhea Indradewa, Rhian 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 Oktaviyani6, Mona Oktaviyani Purwandari, Dian Puspitasari, Meliana Rachpriliani, Awaliawati Rahayu, Iqlima Amalia Rahayu, Septiana Rd. Vera Gartika Kusumah Ricka Khasanah Rika Ayu Kusniarti Risma Aulia Putri Rivan Wibowo Rohma Septiawati Rohma Septiawati Rohma Septiawati, Rohma 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 Wibowo, Rivan Wirawan B. Ilyas Yanti Yanti Yanti Yanti Yanti Yudhi Herliansyah