Article Per Year (5 Year)
p-Index From 2020 - 2025
5.237
P-Index
This Author published in this journals
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

Published : 41 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 41 Documents
Search

 1   2   3   4   5 
STRATEGIES TO IMPROVE COMPLIANCE WITH ANNUAL INDIVIDUAL TAXPAYER TAX RETURN (WPOP) REPORTING Nasihin, Ihsan; Purwandari, Dian; Lasmini, Lilis; Kartika, Erawati; Andriansyah, Hendri Nur
COMPETITIVE Vol 9, No 1 (2025): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v9i1.12816

Abstract

One of the obligations of taxpayers is to submit an Annual Tax Return (SPT) for both individuals and entities. The number of Taxpayers submitting Annual Tax Returns at the Primary Tax Service Office is still low. The aim of this research is to identify strategies that can be implemented to increase individual taxpayer compliance with their tax obligations, especially the Annual Tax Return. Data collected using interview and observation methods. The population in this research is Individual Taxpayers (WPOP) registered at one of the Pratama KPPs who have not yet or are late in reporting their Annual SPT as well as employees at one of the Pratama KPPs, namely Account Representatives (AR). The data analysis used in this research is data triangulation in order to find relevant results. The research results show that the factors for individual taxpayer non-compliance in reporting annual SPT are taxpayer awareness, use of e-filing applications, and tax socialization media. The strategy that can be carried out by one of the KPP Pratama is to increase compliance with the annual SPT report by conducting socialization about tax obligations, conducting socialization about how to use e-filling, imposing tax sanctions on individual taxpayers who are negligent and do not report taxes, and optimizing the use of technological media in socializing the obligation to report Annual Tax Returns for individual taxpayers. The theoretical and policy implications of the research are that it can provide empirical evidence regarding the factors that cause non-compliance in individual taxpayers' annual SPT reporting and strategies that need to be implemented to increase individual taxpayer compliance in reporting annual SPT
PENGARUH IMPLEMENTASI GREEN ACCOUNTING, MATERIAL FLOW COST ACCOUNTING, DAN ENVIRONMENTAL PERFORMANCE TERHADAP SUSTAINABLE DEVELOPMENT Juliani, Denila; Lasmini, Lilis; Puspitasari, Meliana
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.v15i1.4158

Abstract

The impact of Environmental Performance, Material Flow Cost Accounting (MFCA), and Green Accounting on Sustainable Development in the healthcare industry listed on the IDX from 2019 to 2023 is examined in this study. To show the relationship between corporate sustainability in the healthcare industry and environmental accounting practices, material use efficiency, and environmental performance, this study will present actual data. Secondary data from annual reports and PROPER ratings are processed in this study using quantitative techniques and Structural Equation Model (SEM) analysis with SmartPLS 4. According to the study findings, Material Flow Cost Accounting significantly affects Sustainable Development, while environmental performance and green accounting have no visible impact. These findings emphasize the importance of operational efficiency in the sustainability of the healthcare sector. This study has limitations in the scope of industry sectors and a limited time period. Therefore, further research is recommended to expand the industry sector or extend the analysis period to understand broader sustainability trends.
PENGARUH GREEN ACCOUNTING, MEDIA EXPOSURE DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK Aprilia, Sinta; Lasmini, Lilis; Puspitasari, Meliana
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.v15i1.4164

Abstract

This study aims to analyze the effect of Green Accounting, Media Exposure, and Leverage on Tax Aggressiveness in Healthcare sector companies for the period 2019-2023. The research method used is quantitative with analysis techniques (PLS-SEM) using SmartPLS. This study uses secondary data sourced from the financial statements of companies listed on the Indonesia Stock Exchange (IDX). The results of the study indicate that Leverage has a positive and significant effect on Tax Aggressiveness, which means that the higher the leverage of a company, the more aggressive its tax strategy. Meanwhile, Green Accounting has a negative relationship with Tax Aggressiveness, but the effect is not significant, so it cannot be concluded that the implementation of Green Accounting actually suppresses tax aggressiveness. Media Exposure also does not show a significant effect on Tax Aggressiveness, which indicates that media attention does not necessarily affect the company's tax policy. The conclusion of this study is that leverage is the main factor in determining the company's tax aggressiveness, while Green Accounting and Media Exposure have not been proven to have a significant effect. Therefore, further research can explore other factors that have the potential to influence tax aggressiveness more comprehensively.
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 Kesesuaian Penerapan Pelaporan Pajak Penghasilan Pasal 23 Berdasarkan UU Perpajakan pada Perusahaan Manufaktur Pragawati, Dwi Heni; Lilis Lasmini; Devi Astriani
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.754

Abstract

Penelitian ini ditujukan guna menganalisis penerapan pelaporan pajak penghasilan pasal 23 berdasarkan Undang-Undang (UU) Perpajakan pada perusahaan manufaktur PT. Asia Citra Pratama. Pajak Penghasilan Pasal 23 atau sering disebut PPh 23 ialah jenis pajak yang dipotong terhadap pendapatan yang diperoleh atau diterima wajib pajak dalam negeri baik orang pribadi hingga lembaga serta badan usaha tetap yang berawal dari modal, pemberian jasa atau melakukan aktivitas lainnya selain yang sudah terpotong PPh Pasal 21. Metode penelitian yang dipergunakan pada penelitian ini yakni metode analisis deksriptif dengan menganalisis kesesuaian implementasi PPh 23 yang berlangsung pada perusahaan dengan UU Perpajakan yang berlaku. Data dikumpulkan melalui observasi langsung serta wawancara terhadap narasumber di lapangan sehingga data yang didapatkan adalah data sekunder. Kumpulan data yang didapat berikutnya melalui proses pengolahan serta analisis demi mendapatkan hasil penelitian bahwa perusahaan sesuai dalam menetapkan tarif pajak, penyetoran serta pelaporan PPh 23 namun perusahaan telat atau tidak sesuai dalam mencatat hutang PPh 23 sehingga dapat terjadi kekurangan bayar akibat kesesuaian tersebut.
Analisis Green Accounting Sebagai Implementasi Sustainable Development pada Industri Kimia di Karawang: Studi Kasus PT. Timuraya Tunggal Rd. Vera Gartika Kusumah; Lilis Lasmini; Hendri Nur Ardiansyah
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 8 (2025): 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.v7i8.7963

Abstract

This study aims to analyze the implementation of green accounting in the context of sustainable development at PT Timuraya Tunggal Karawang, which serves to provide environmental information to stakeholders. The method applied is descriptive qualitative using observation, interview, and literature study techniques. Data analysis was conducted using the Miles & Huberman model which includes data reduction, data presentation, and conclusion drawing. The research findings show that the company has allocated costs for environmental activities, but it has not been specifically recorded in the financial statements. The implementation of sustainable development is carried out through the Triple Bottom Line (TBL) approach, including the implementation of Corporate Social Responsibility (CSR) programs in Anggadita Village. In addition, the company also participated in the PROPER program and achieved a Blue rating, indicating compliance with environmental management standards.
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)
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