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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 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 : Pusat Riset dan Inovasi Nasional

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.
Pengaruh Sistem Informasi Akuntansi Via Aplikasi Mobile Berbasis Fintech dan Pengaruh Literasi Keuangan Terhadap Kinerja Keuangan UMKM Di Kecamatan Karawang Barat Azizi, Abi Rafdi Al; Yanti, Yanti; Lasmini, Lilis
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) Marina, Nina; Lasmini, Lilis; Septiawati, Rohma
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.
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.
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.
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