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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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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.
Peran Wajib Pajak Kendaraan Bermotor Atas Kebijakan Pemutihan Pajak dan Pajak Emisi Karbon di Kabupaten Karawang Tania Meilani; 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.v6i10.2960

Abstract

Tax whitening policies and motor vehicle carbon emission policies are one of the things that need to be considered, where the tax whitening policy must be seen as to the effectiveness of the policy and the carbon emission tax must be structured so that it can be accepted by the public. This research was conducted with the aim of knowing, analyzing and explaining the tax whitening policy and vehicle carbon emissions tax policy in Karawang Regency. This research uses a qualitative research approach with descriptive analysis methods. Research data was taken through field observations, interviews and literature studies. Based on the results and discussion, it was found that the effectiveness of the Vehicle Tax Reduction Program in Karawang, which is carried out regularly every year and socialization is carried out through various media, has succeeded in creating enthusiasm and community participation. This positive response can be seen from the increase in tax revenue and active taxpayer participation during the tax whitening period. If the vehicle carbon emissions tax policy is implemented in Karawang Regency, it has the potential to reduce pollution levels by 10%. However, taxpayers have had little response to this policy because it will increase the amount of responsibility for paying vehicle tax. The conclusion confirms that the tax whitening program is effective in achieving tax revenue objectives and stimulating community participation. The carbon emissions tax policy still needs to be thoroughly disseminated to the public so that the main objectives of the policy are conveyed well.
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.
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
PENGARUH TAX AVOIDANCE, SUSTAINABILITY REPORT DAN CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN (Studi Pada Perusahaan Sektor Barang Konsumen Non-Siklis yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2022) Nuraeni, Fitri; Yanti, Yanti; Lasmini, Lilis
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.10462

Abstract

Nilai perusahaan mencerminkan ekspektasi investor, kinerja perusahaan, dan prospek masa depannya. Nilai yang tinggi tidak hanya meningkatkan daya tarik perusahaan bagi investor dan pemegang saham, tetapi juga memudahkan perusahaan untuk mendapatkan pendanaan eksternal. Penurunan harga pernah terjadi pada saham manufaktur yang salah satu indeks sahamnya yakni terdapat pada sektor bahan pokok konsumen Indonesia tercatat mengalami tekanan. Berdasarkan penelitian terdahulu berpendapat bahwa nilai perusahaan ini dipengaruhinya oleh tax avoidance, sustainability report, corporate governance. Metode penelitian yang diapakai dalam penelitian ini yaitu metode penelitian kuantitatif melalui studi kausal. Teknik dalam mengolah datanya memakai metode Partial Least Square (PLS) melalui software SmartPLS versi 3. Tax avoidance pengaruhnya signifikan positif terhadap variabel nilai perusahaan. Sustainability report pengaruhnya signifikan positif terhadap variabel nilai perusahaan. Corporate governance pengaruhnya signifikan positif terhadap variabel nilai perusahaan. Nilai r-square dari variabel nilai perusahaan yaitu sebanyak 0,477 mengartikan variabel itu bisa diberikan penjelasan dari variabel tax avoidance, variabel sustainability report, dan variabel corporate governance sebanyak 47,7%, sementara sisanya diberikan penjelasan dari variabel lainnya.
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