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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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STRATEGIES TO IMPROVE COMPLIANCE WITH ANNUAL INDIVIDUAL TAXPAYER TAX RETURN (WPOP) REPORTING Ihsan Nasihin; Dian Purwandari; Lilis Lasmini; Erawati Kartika; Hendri Nur Andriansyah
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 CSR DAN KINERJA LINGKUNGAN TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI DI BEI 2021-2024 Nafillah Rahmadiyanti; Lilis Lasmini; Dian Purwandari
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Release
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.55798

Abstract

This study is directed toward examining the interrelation between CSR and environmental performance with the level of profitability in manufacturing entities within the consumer goods sector listed on the BEI during the 2021–2024 period. A quantitative approach is employed through both descriptive and verificative methods to yield a measurable empirical portrayal. Secondary data are utilized, derived from annual reports, sustainability reports, and PROPER reports as the primary informational foundation. The data processing procedure is conducted using the Partial Least Square (PLS) technique, assisted by the SmartPLS 4 software. The study reveals a negative and statistically significant influence of CSR on profitability, whereas environmental performance exhibits a positive yet non-significant association with profitability. This circumstance reflects that the enactment of CSR within a short-term horizon tends to exert a suppressive effect on the firm’s earnings generation, while the contribution of environmental performance has not yet been capable of delivering a substantial impetus toward profitability enhancement. In a comprehensive sense, CSR and environmental performance have not assumed a predominant role as principal determinants in shaping corporate profitability.
PENGARUH UKURAN PERUSAHAAN DAN KARAKTERISTIK PERUSAHAAN TERHADAP KUALITAS PENGUNGKAPAN SUSTAINABILITY REPORTING PADA PERUSAHAAN MANUFAKTURING SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2021-2023 Putri Adelia Septialani Hartono; Lilis Lasmini; Dhea Imroatul Fatihah
JIAI (Jurnal Ilmiah Akuntansi Indonesia) Vol. 10 No. 1 (2025): Edisi April
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v10i1.3109

Abstract

The research aims to test the quality of sustainability reporting disclosure by company size and company characteristics such as profitability and leverage whether or not it affects the quality of sustainability reporting disclosure in companies operating in the manufacturing sector, especially in the food and beverage sub-sector officially listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period is the purpose of this research. The GRI standard is applied as a basis for carrying out quality measurement of sustainability reports according to the latest standard, namely the GRI standards 2021, which includes disclosure indicators on key aspects of sustainability. This research was conducted with a type of quantitative method, and a sample of 58, consisting of 18 companies with a total of 3 years, namely the 2021-2023 period, sample selection was taken based on selection techniques through a number of predetermined criteria (purposive sampling). As shown from the results of this study, company size and profitability do not have a significant effect on the quality of sustainability reporting, on the contrary, leverage has a positive and significant effect on the quality of sustainability reporting.
PENGARUH LITERASI KEUANGAN, PENERAPAN PENCATATAN AKUNTANSI, DAN PENGGUNAAN FINANCIAL TECHNOLOGY TERHADAP KINERJA KEUANGAN UMKM KECAMATAN MAJALAYA Naomi Yesika Simanjuntak; Lilis Lasmini; Dian Purwandari
CENDEKIA: Jurnal Ilmu Pengetahuan Vol. 6 No. 4 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/cendekia.v6i4.15075

Abstract

Effective financial management is an important factor in maintaining the sustainability and improving the performance of Micro, Small, and Medium Enterprises (MSMEs), particularly amid the increasing digitalization of business activities. However, the utilization of financial knowledge, accounting records, and financial technology may not produce the same outcomes across different MSME contexts, highlighting the need for empirical investigation in specific local settings. This study aims to analyze the effects of financial literacy, accounting record implementation, and financial technology use on the financial performance of MSMEs in Majalaya District. A quantitative approach with a survey method was employed involving 138 MSME owners selected through purposive sampling. Data were collected using questionnaires and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The results show that financial technology use has a positive and significant effect on MSME financial performance, with a path coefficient of 0.559, a t-statistic of 13.204, and a p-value of 0.000. Financial literacy does not have a significant effect on financial performance, as indicated by a path coefficient of -0.043, a t-statistic of 0.337, and a p-value of 0.736. Meanwhile, accounting record implementation has a significant negative effect on financial performance, with a path coefficient of -0.244, a t-statistic of 3.232, and a p-value of 0.001. The R-square value of 0.407 indicates that the three independent variables explain 40.7% of the variance in MSME financial performance, while the remaining 59.3% is explained by other factors outside the model. These findings indicate that financial technology use is the most dominant factor in explaining MSME financial performance in Majalaya District. From the Resource-Based View (RBV) perspective, financial technology can be regarded as a strategically valuable technology-based resource that supports transaction efficiency and MSME financial performance. ABSTRAK Pengelolaan keuangan yang efektif menjadi salah satu faktor penting dalam menjaga keberlanjutan dan meningkatkan kinerja Usaha Mikro, Kecil, dan Menengah (UMKM), terutama di tengah tuntutan digitalisasi kegiatan usaha. Namun, pemanfaatan pengetahuan keuangan, pencatatan akuntansi, dan teknologi keuangan belum tentu memberikan dampak yang sama pada setiap konteks UMKM, sehingga diperlukan pengujian empiris pada wilayah tertentu. Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan, penerapan pencatatan akuntansi, dan penggunaan financial technology terhadap kinerja keuangan UMKM di Kecamatan Majalaya. Penelitian menggunakan pendekatan kuantitatif dengan metode survei terhadap 138 pelaku UMKM yang dipilih menggunakan teknik purposive sampling. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan Partial Least Squares-Structural Equation Modeling (PLS-SEM) dengan bantuan SmartPLS 4.0. Hasil penelitian menunjukkan bahwa penggunaan financial technology berpengaruh positif dan signifikan terhadap kinerja keuangan UMKM dengan koefisien jalur sebesar 0,559, t-statistic sebesar 13,204, dan p-value sebesar 0,000. Literasi keuangan tidak berpengaruh signifikan terhadap kinerja keuangan dengan koefisien jalur sebesar -0,043, t-statistic sebesar 0,337, dan p-value sebesar 0,736. Sementara itu, penerapan pencatatan akuntansi berpengaruh signifikan dengan arah negatif terhadap kinerja keuangan, dengan koefisien jalur sebesar -0,244, t-statistic sebesar 3,232, dan p-value sebesar 0,001. Nilai R-square sebesar 0,407 menunjukkan bahwa ketiga variabel independen menjelaskan 40,7% variasi kinerja keuangan UMKM, sedangkan 59,3% dijelaskan oleh faktor lain di luar model. Temuan ini menunjukkan bahwa penggunaan financial technology merupakan faktor yang paling dominan dalam menjelaskan kinerja keuangan UMKM di Kecamatan Majalaya. Dalam perspektif Resource-Based View (RBV), financial technology dapat dipandang sebagai sumber daya berbasis teknologi yang bernilai strategis dalam mendukung efisiensi transaksi dan kinerja keuangan UMKM.
Analisis Implementasi SAK EMKM Dan Penyusunan Laporan Keuangan Pada CV. Solution Enginering Anjani Anggraeni; Lilis Lasmini; Fista Apriani Sujaya
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 3 No. 3 (2026): September : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v3i3.2521

Abstract

This study analyzes the implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) and the preparation of financial statements at CV. Solution Engineering. The findings show that the company has transaction evidence and records of revenues and expenditures, but has not formally implemented the accounting cycle and financial reporting in accordance with SAK EMKM. Reconstruction of the 2025 transaction data resulted in a statement of financial position, income statement, and Notes to Financial Statements (CALK). The analysis indicates that the company is at the initial stage of SAK EMKM implementation and still needs to develop its accounting records through general journals, ledgers, trial balances, and consistent periodic financial reporting
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