Article Per Year (5 Year)
p-Index From 2021 - 2026
6.985
P-Index
This Author published in this journals
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

Published : 55 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 55 Documents
Search

 2   3   4   5   6 
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.
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 Pengaruh Environmental Cost Dan Effective Tax Rate Terhadap Nilai Perusahaan Subsektor Batubara Yang Terdaftar Di Bursa Efek Indonesia (Periode 2020-2024) Apriliando Al'nurdinsyah; Lilis Lasmini; Novy Trianthy Noegraha
Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 1 (2026): Maret: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v4i1.3836

Abstract

This study aims to examine the impact of environmental costs and effective tax rates on the firm value of companies in the coal subsector listed on the Indonesia Stock Exchange during the 2020–2024 period. The study employs a quantitative approach using secondary data and purposive sampling, yielding 100 observations from 20 companies. The results show that environmental costs have a significant negative effect, while the effective tax rate has no significant effect on firm value. These findings indicate that external factors, such as macroeconomic dynamics and fluctuations in global commodity prices, are more dominant in influencing firm value than internal factors.
The Effect of Managerial Ownership, Institutional Ownership, and Financial Performance on Carbon Disclouser Emissions in the Metal and Mineral Sub-sector Listed on the Indonesia Stock Exchange in 2021-2024 Dzikri Athar; Lilis Lasmini; Novy Triyanthy Noegraha
International Journal of Economics and Management Research Vol. 5 No. 2 (2026): 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.v5i2.844

Abstract

This study aims to examine the influence of managerial ownership, institutional ownership, and financial performance on carbon emission disclosure in metal and mineral sub-sector companies listed on the Indonesia Stock Exchange during 2021-2024. The method used is a quantitative approach with secondary data and purposive sampling technique, resulting in 100 observations from 25 companies. The results indicate that managerial ownership influences carbon emission disclosure, while institutional ownership has a significant negative effect and financial performance has an insignificant positive effect on carbon emission disclosure. due to differences in orientation in decision making
PENGARUH BIAYA LINGKUNGAN DAN PENGUNGKAPAN CSR TERHADAP KINERJA KEUANGAN PERUSAHAAN TAMBANG YANG TERDAFTAR DI BURSA EFEK INDONESIA (2021-2024) Abdul Azis Muharrom; Lilis Lasmini; Novy Trianthy Noegraha
Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Vol. 5 No. 1 (2026): Edisi Mei - Agustus
Publisher : Utiliti Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jeama.v5i1.811

Abstract

Kajian ini menelaah peran biaya lingkungan dan pengungkapan CSR terhadap kinerja keuangan perusahaan pertambangan sektor energi periode 2021–2024. Dengan pendekatan kuantitatif eksplanatori, sebanyak 27 perusahaan (108 observasi) dianalisis dengan pendekatan Partial Least Square–Structural Equation Modeling (PLS-SEM). Penelitian ini mengindikasikan bahwa biaya lingkungan memberikan kontribusi positif yang signifikan dalam meningkatkan Return on Assets (ROA), menandakan bahwa pengelolaan lingkungan dapat berkontribusi pada peningkatan profitabilitas. Sebaliknya, CSR belum menunjukkan pengaruh yang berarti terhadap kinerja keuangan. Nilai R-square (0,099) serta Q²predict (0,060) mengindikasikan dimana kemampuan model masih terbatas, sehingga terdapat faktor lain yang lebih dominan dalam memengaruhi ROA. Temuan ini menegaskan bahwa biaya lingkungan berpotensi menjadi strategi yang relevan dalam meningkatkan kinerja keuangan, sementara CSR masih memerlukan penguatan agar mampu memberikan dampak ekonomi yang lebih nyata.
Pengaruh Sustainability Reporting dan Profitabilitas terhadap Nilai Perusahaan Sektor Perbankan yang Terdaftar di Bei Tahun 2020-2024 Nurul’aeni, Nia; Lasmini, Lilis; Purwandari, Dian
BUDGETING : Journal of Business, Management and Accounting Vol. 7 No. 2 (2026): 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: 10.31539/0pfbmx21

Abstract

ABSTRACT This study aims to analyze the impact of sustainability reporting and profitability on firm value among banking companies listed on the Indonesia Stock Exchange for the period 2020–2024. The study is based on Stakeholder Theory, which explains that companies are accountable to all stakeholders. Sustainability reporting is measured using the Sustainability Report Disclosure Index (SRDI) based on Global Reporting Initiative (GRI) standards; profitability is measured by Return on Assets (ROA); and firm value is measured using Price-to-Book Value (PBV). This study employs a quantitative approach using descriptive and confirmatory methods. The sample was selected using purposive sampling from banking companies that met the research criteria. The data used were secondary data obtained from the companies’ annual reports and sustainability reports. Data analysis was conducted using SmartPLS with the Partial Least Squares Structural Equation Modeling (PLS-SEM) method through outer model and inner model testing, as well as bootstrapping techniques. The results indicate that sustainability reporting has a non-significant negative effect on firm value, while the profitability variable has a non-significant negative effect on firm value in the banking sector. Keywords:  Firm Value, Profitability, Sustainability Reporting.
Analisis Efektivitas Penerapan Green Accounting Niken Maulydia Muttaqin; Lilis Lasmini; Dhea Imroatul Fatihah
Akuisisi : Jurnal Akuntansi Vol. 22 No. 1 (2026)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v22i1.2583

Abstract

The research intends to examine the effectiveness of implementing green accounting at Karawang Islamic Hospital, and how costs related to the environment are trated. The project utilizes a descriptive qualitative method. Data gathering involved interviewing and examining primary data including environmental cost budget realization reports related to environmental costs. The results found that Karawang Islamic Hospital has reported financial impacts but has not recorded them separately, this classification of environmental costs is included in administrative and general costs.
PENGARUH IMPLEMENTASI GREEN ACCOUNTING, MATERIAL FLOW COST ACCOUNTING, DAN ENVIRONMENTAL PERFORMANCE TERHADAP SUSTAINABLE DEVELOPMENT Denila Juliani; Lilis Lasmini; Meliana Puspitasari
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 1: 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.
Analisis Kontribusi Pendapatan Asli Daerah (PAD) terhadap Pendapatan Daerah untuk Mendukung Sustainable Development Goals (SDGS) di Kabupaten Karawang 2021-2025 Irma Irmawan; Lilis Lasmini; Novy Trianthy Noegraha
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 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