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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 Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak 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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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)
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
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.
PENGARUH PERSEPSI PEMILIK ATAS TUJUAN LAPORAN KEUANGAN DAN PEMAHAMAN AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN UMKM (Studi pada UMKM di Kecamatan Cikarang Utara) Dhevindy Damayanti; Lasmini, Lilis; Septiawati, Rohma
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 15 No 2 (2023)
Publisher : Accounting Department, Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v15i2.5528

Abstract

This research aims to examine the influence of owner perceptions of the purpose of financial reports and understanding of accounting on the quality of MSME financial reports (study of MSMEs in North Cikarang District). The population in this study was 172 MSMEs in North Cikarang District. The sampling technique used in this research was a random sampling technique, with a sample of 120 respondents determined using the Slovin formula. The subjects of this research are MSMEs in North Cikarang District. Data collection uses a questionnaire, to analyze the relationship between variables using IBM SPSS 26. The results of the research show that the owner's perception of the purpose of financial reports and understanding of accounting influence the quality of financial reports.
Pengaruh Kesadaran Wajib Pajak, Sanksi Perpajakan dan Sosialisasi Perpajakan terhadap Kepatuhan Membayar Pajak Bumi dan Bangunan di Kecamatan Telukjambe Timur Hidayat, Ferdyansyah; Lasmini, Lilis; Septiawati, Rohma
Innovative: Journal Of Social Science Research Vol. 3 No. 5 (2023): Innovative: Journal of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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

Abstract

Realisasi pendapatan Pajak Bumi dan Bangunan di Kecamatan Telukjambe Timur tidak sesuai target pada tahun 2018 – 2022, pendapatan terendah pajak bumi dan bangunan ada pada tahun 2022 sebesar 47,94%. Penelitian ini bermaksud memberikan pengujian serta menganalisis Pengaruh Kesadaran Wajib Pajak, Sanksi Perpajakan dan Sosialisasi Perpajakan terhadap Kepatuhan Wajib Pajak dalam membayar Pajak Bumi dan Bangunan. Jenis penelitian yang dipergunakan yaitu penelitian kuantitatif deskriptif dengan memakai jenis data primer. Populasi yang dipakai yakni wajib pajak dengan domisili di Kecamatan Telukjambe Timur. Sampel sejumlah 100 responden menerapkan rumus perhitungan Slovin melalui Teknik pengambilan sampel mengaplikasikan Cluster Random Sampling dan diolah melalui penggunaan program SPSS Versi 25. Metode analisis yang diterapkan yakni uji kualitas data, uji asumsi klasik, uji hipotesis serta analisis regresi linear berganda. Hasil dari penelitian ini menunjukan bahwa secara parsial dan simultan, Kesadaran Wajib Pajak, Sanksi Perpajakan dan Sosialisasi Perpajakan memberikan pengaruh terhadap Kepatuhan Wajib Pajak.
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 : International Forum of Researchers and Lecturers

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.
Pengaruh Pemahaman, Sanksi Perpajakan, Tingkat Kepercayaan Kepada Pemerintah Dan Hukum Terhadap Kepatuhan Wajib Pajak Dalam Membayar PBB-P2 Kabupaten Karawang Saputra, Muhamad Taufik Arya; Yanti, Yanti; Lasmini, Lilis
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 Abdul Azis Muharrom Ade Trisyanto Afriza Velda Eka Safitri Alda Wardila Amalia Putri, Erika Ami Yuliastuti Andriansyah, Hendri Nur Anjani Anggraeni 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