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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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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 In Progress
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.
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