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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 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) 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 Analisa: Jurnal Manajemen dan Akuntansi 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 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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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.
Analisis Kesesuaian Penerapan Pelaporan Pajak Penghasilan Pasal 23 Berdasarkan UU Perpajakan pada Perusahaan Manufaktur Dwi Heni Pragawati; 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.
Financial Performance and Growth Prospects of PT Telkom Tbk: Empirical Ratio Based Analysis (2021–2024) Purwandari, Dian; Lasmini, Lilis; Nasihin, Ihsan; Kartika, Erawati; Suprapti, Eny
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.1215-1226

Abstract

Purpose: This study aims to evaluate the financial performance of PT Telekomunikasi Indonesia Tbk during the 2021–2024 period, particularly in relation to liquidity, solvency, activity, and profitability ratios. Methodology: The research adopts a quantitative approach with a causal research design, utilizing secondary data obtained from the company’s annual financial reports. Financial ratio analysis and linear regression analysis were employed to assess the influence of liquidity, solvency, activity, and profitability on overall financial performance. Results: The results indicate that the company’s liquidity experienced significant fluctuations and tended to be unstable, while solvency showed improvement, reflecting a stronger capital structure. However, asset utilization efficiency remained relatively low, limiting optimal performance. Profitability, measured by Return on Assets (ROA), was found to have the most significant influence on the company’s financial performance. Novelty: This study provides a comprehensive and integrated analysis of multiple financial ratios over a recent four-year period. Findings: Improving profitability and asset management efficiency is crucial to achieving stable and sustainable financial performance. Originality: The originality of this study lies in its focused empirical evaluation of a major Indonesian telecommunications company using recent financial data. Conclusions: PT Telekomunikasi Indonesia Tbk needs to strengthen liquidity stability and optimize asset utilization to support sustainable financial growth. Type of Paper: Empirical Research Paper.
PENGARUH PENURUNAN TARIF PAJAK DAN KESADARAN PAJAK TERHADAP PENERIMAAN PPH FINAL SEKTOR KULINER UMKM DI TELUKJAMBE TIMUR Tarigan, Sandhi Yudha; Lasmini, Lilis; Noegraha, Novy Trianthy
ANALISA : JURNAL MANAJEMEN DAN AKUNTANSI Vol 14 No 1 (2026): April 2026
Publisher : Fakultas Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62734/analisa.v14i1.945

Abstract

Studi ini menyelidiki hubungan antara kebijakanpengurangan pajak dan kesadaran pajak terkait penerimaan pajakpenghasilan final oleh UMKM kuliner di Telukjambe Timur. Penelitianini menggunakan pendekatan kuantitatif, lalu kuesioner diberikankepada seratus UMKM kuliner yang diidentifikasi sebagai wajib pajakdan memiliki nomor identifikasi pajak. Analisis dilakukan melaluiStructural Equation Modeling (SEM) berbasis Partial Least Squares (PLS) menggunakan aplikasi SmartPLS. Hasil penelitian menunjukkanbahwa penerimaan pajak penghasilan final UMKM dipengaruhi secarapositif dan signifikan oleh pengurangan pajak. Namun, jikadipertimbangkan secara terpisah, kesadaran pajak tidak secarasignifikan memengaruhi penerimaan ini. Secara bersama, variabelpenurunan untuk tarif pajak dan kesadaran pajak menghasilkan sebesar42,4% variasi dalam penerimaan PPh Final UMKM, sementara lainnyadisebabkan oleh adanya faktor lain yang tidak termasuk dalam model penelitian. Hasil dari temuan menghasilkan bahwa kebijakan penurunantarif pajak merupakan faktor dominan dalam meningkatkan penerimaanPPh Final UMKM sektor kuliner, sedangkan kesadaran pajak belummemberikan dampak langsung yang signifikan. Penelitian inimemberikan implikasi bagi pemerintah dan otoritas perpajakan untukmengevaluasi kebijakan tarif pajak UMKM serta memperkuat sistemadministrasi dan edukasi perpajakan guna meningkatkan penerimaanpajak secara berkelanjutan.
Analisis Kontribusi Pendapatan Asli Daerah (PAD) terhadap Pendapatan Daerah untuk Mendukung Sustainable Development Goals (SDGS) di Kabupaten Karawang 2021-2025 Irmawan, Irma; Lasmini, Lilis; Noegraha, Novy Trianthy
ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 10 No. 1 (2026): April
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/iso.v10i1.3694

Abstract

Otonomi daerah memberi ruang bagi pemerintah daerah untuk mengatur keuangan dan arah pembangunannya secara mandiri. Dalam konteks tersebut, Pendapatan Asli Daerah (PAD) menjadi salah satu penanda kemandirian fiskal daerah. Penelitian ini bertujuan untuk melihat kontribusi PAD terhadap pendapatan daerah serta sejauh mana pendapatan daerah mendukung pencapaian Tujuan Pembangunan Berkelanjutan di Kabupaten Karawang tahun 2021 sampai 2025. Penelitian ini menggunakan metode deskriptif kualitatif, dengan teknik pengumpulan data melalui dokumentasi, wawancara, dan studi kepustakaan. Dokumentasi dilakukan dengan menelaah Laporan Realisasi Anggaran dan dokumen pendukung, wawancara dilakukan dengan pihak BPKAD Kabupaten Karawang dan studi kepustakaan dilakukan melalui buku, jurnal, website, dan laporan penelitian yang relevan. Data dianalisis secara deskriptif kualitatif dengan cara mengumpulkan, memilih, menyusun, menjelaskan data, lalu menarik kesimpulan. Hasil penelitian menunjukkan bahwa kontribusi PAD terhadap pendapatan daerah rata-rata sebesar 34%, sehingga tergolong cukup baik. Namun, ketergantungan terhadap dana transfer masih tinggi, yaitu rata-rata 64%. Dari sisi belanja, serapan belanja modal rata-rata mencapai 91%, tetapi kontribusinya terhadap total belanja menurun hingga 12% pada tahun 2025. Pendapatan daerah tetap digunakan untuk mendukung program SDGs, khususnya pada sektor pendidikan, kesehatan, infrastruktur, sanitasi, lingkungan, dan kesejahteraan masyarakat. Oleh karena itu, optimalisasi PAD dan penguatan belanja modal perlu terus dilakukan untuk meningkatkan kemandirian fiskal dan mendukung pembangunan berkelanjutan di Kabupaten Karawang.
Co-Authors Abdul Azis Muharrom Ade Trisyanto Afriza Velda Eka Safitri Agus Ariffianto, Moch Alda Wardila Amalia Putri, Erika Amanda Safitri, Widya Ami Yuliastuti Andriansyah, Hendri Nur Aprilia, Sinta Apriliando Al'nurdinsyah Ardiansyah, Hendri Nur Arimurti, Trias Astriani, Devi Awaliawati Rachpriliani Azizi, Abi Rafdi Al Carolyn Lukita Chotimah Desi Natalia Malau Devi Astriani Devi Astriani Dhea Imroatul Fatihah Dhevindy Damayanti Dwi Heni Pragawati Dzikri Athar Eny Suprapti 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 Irmawan, Irma Izqa Khikma Mufrodah Juliani, Denila Kartika, Erawati Khairulla, Salma Marina, Nina Mawaddatussurur, Dewita Mega Rosdiana, Mega Meliana Puspitasari Nadeak, Thomas Nasihin, Ihsan Niken Ayu Pratiwi Niken Maulydia Muttaqin Noegraha, Novy Trianthy 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 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 Tarigan, Sandhi Yudha Trias Arimurti Trisyanto, Ade Wati, Risma Wibowo, Rivan Wirawan B. Ilyas Yanti Yanti Yanti Yanti Yanti Yudhi Herliansyah