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Analysis of the Implementation of Sales Accounting Systems with Based Payment Transactions Fintech MSMEs Telukjambe Karawang Zalfahmi, Raihan; Sujaya, Fista Apriani; Trisyanto, Ade
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 19 No. 2 (2024): AGUSTUS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v19i2.17150

The development of digital technology has brought transformation in society. Financial technology or fintech is a risk-taking service that currently helps many people, this technology is used in the economic and financial sectors. Fintech comes in various forms to help people overcome their financial and business problems. Additionally, fintech is becoming increasingly popular due to its fast and simple methods and services. This research aims to analyze the application of fintech in helping the development of micro, small and medium enterprises. The method used is descriptive research with a qualitative approach. Data collection was obtained through interviews and observation. The data obtained is in the form of primary and secondary data. The results of this research state that the implementation of a fintech-based sales accounting system in payment transactions in MSMEs helps buying and selling transactions so that the payment system becomes more efficient and economical but remains effective. All interviewees from all samples have sufficient financial literacy because they have general knowledge about fintech payments, confidence and skills in using fintech payments.

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

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..

The Effect of Implementing Green Accounting and CSR On Profitability in Manufacturing Companies Listed on IDX: JEL Classification: M41, Q56, G30, M14 Nurhasanah, Lulu; Astriani, Devi; Trisyanto, Ade
Journal La Bisecoman Vol. 6 No. 2 (2025): Journal La Bisecoman
Publisher : Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journallabisecoman.v6i2.2165

This study aims to determine how the implementation of environmental accounting and CSR will impact the profitability of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. This study applies a quantitative method, and the sample consists of twenty manufacturing companies selected using a purposive sampling method for five years, a total of 100 observations were generated. The research data were taken from the organization's annual report. The findings of the study indicate that green accounting has a significant impact on the level of profitability as measured by return on assets (ROA). In addition, CSR also has a positive impact on profitability, where companies that are active in CSR activities tend to gain a higher level of trust from stakeholders, thus having a positive impact on financial performance. The conclusion of the study confirms that the simultaneous implementation of Green Accounting and CSR can create strong synergy in increasing the profitability and competitiveness of the company. The implications of this study indicate that companies need to pay more attention to the implementation of Green Accounting and CSR as elements in their business planning.

PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN DEWAN KOMISARIS, DIREKSI, KOMITE AUDIT TERHADAP PROFITABILITAS PADA PERUSAHAAN KELOMPOK BANK MODAL INTI 1-4 DI INDONESIA Haditiya, Haditiya; Astriani, Devi; Trisyanto, Ade
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 2 (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.v15i2.4387

The purpose of this study is to analyze the effect of CSR, Board of Commissioners, Board of Directors and Audit Committee on the profitability of banking companies in Indonesia which are classified as core capital 1-4 bank groups during the 2021-2023 period. Quantitative methodology is used through multiple linear regression analysis by testing through the relationship between variables. The results showed that CSR, Board of Commissioners, and Audit Committee did not have a significant influence on ROA, indicating a suboptimal role in supporting profitability. In contrast, the Board of Directors showed a significant positive effect on ROA, signaling the importance of their role in strategic decision-making and the implementation of Good Corporate Governance (GCG). This study concludes that the effectiveness of CSR and corporate governance requires improvement to have a more tangible impact on corporate financial performance. The implications of these results emphasize the need for a more integrated CSR strategy and improved quality of supervision by the Board of Commissioners and Audit Committee.

ECO-EFFICIENCY, GREEN INNOVATION DAN CARBON EMISSION DISCLOSURE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN INDUSTRI HIGH PROFILE -, Sunarto -; -, Yanti; Trisyanto, Ade
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 9 No 1 (2024): June 2024
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2024.9.01.11915

Penelitian ini bertujuan untuk mengetahui pengaruh eco-efficiency, green innovation dan carbon emission disclosure terhadap nilai perusahaan pada perusahaan industri high profile yang terdaftar di Bursa Efek Indonesia tahun 2018-2022 Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling. Teknik analisis yang digunakan dalam penelitian adalah analisis regresi linear berganda dengan analisis yang diuji yaitu asusmsi klasik yang meliputi uji normalitas, uji multikolinearitas, uji autokorelasi dan uji heteroskedastisitas. Untuk pengujian hipotesis terdiri dari analisis koefisien determinasi, uji parsial (t) dan uji simultan (f). Populasi penelitian yaitu perusahaan industri high profile periode 2018-2022 dengan jumlah sampel sebanyak 100 data. Hasil penelitin menunjukkan bahwa secara parsial eco-efficiency tidak berpengaruh terhadap nilai perusahaan, green innovation berpengaruh terhadap nilai perusahaan, carbon emission disclosure berpengaruh terhadap nilai perusahaan dan secara simultan eco-efficiency, green innovation dan carbon emission disclosure berpengaruh terhadap nilai perusahaan.

Faktor Pendukung Peningkatan Pendapatan Usaha Mikro Kecil Menengah Sadira, Alvita; Lukita, Carolyn; Trisyanto, Ade
Gorontalo Accounting Journal Volume 8 Number 1 April 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i1.3542

This study aims to provide empirical evidence regarding the influence of business capital, number of workers, accounting comprehension, and financial technology on the income growth of Micro, Small, and Medium Enterprises (MSMEs) in West Karawang District. This quantitative research with a descriptive approach utilized primary data collected through questionnaires distributed to MSME actors in the region. The research sample consisted of 105 respondents selected using a purposive sampling technique. Data were analyzed using multiple linear regression analysis. The results indicate that, partially, business capital, number of workers, and financial technology have a positive and significant effect on MSME income, while accounting comprehension does not have a significant impact. Simultaneously, all four variables are shown to influence MSME income growth.

Pengaruh Sistem Informasi Akuntansi, Motivasi Kerja, dan Pengendalian Internal terhadap Kinerja Pegawai pada Kantor Badan Kepegawaian dan Pengembangan Sumber Daya Manusia Kabupaten Karawang Shafa Humaira; Fista Apriani Sujaya; Trisyanto, Ade
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (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.v5i4.1312

The study conducted arose due to a decrease in employee performance in 2021 compared to 2020. Data collection using a questionnaire method with a population of 50 employees. Employee performance at the Karawang Regency Personnel and Human Resources Development Agency Office is the focus of the study carried out with the aim of understanding the role of information systems, work motivation, and internal control. Data were analyzed using SPSS descriptive techniques and multiple linear regression. Referring to the significance value of 0.005 <0.05, it means that the information system variable has a significant influence on the employee performance variable. The significance value of the employee work motivation relationship, namely 0.000, is still below the 0.05 figure so that the work motivation variable has a significant effect on employee performance. Meanwhile, the internal control variable has a significance value of 0.014, which is still below 0.05, so it can be interpreted that this variable affects employee performance. A significant value of 0.000 <0.05 indicates that accounting information systems, work motivation, and internal control affect employee performance. Based on these findings, improved accounting information systems, worker motivation, and the establishment of strong internal controls all contribute to better job performance. Things to do include implementing accounting information systems that help employee welfare and ensuring employees receive proper supervision

PENGARUH KEWAJIBAN KEPEMILIKAN NPWP DAN PEMERIKSAAN PAJAK TERHADAP UKURAN PENERIMAAN PAJAK PENGHASILAN (Survey Pada Kantor Pelayanan Pajak Pratama Karawang) Komalasari, Engkom; Yanti, Yanti; Trisyanto, Ade
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 24 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10429159

This study aims to determine the effect of NPWP Ownership Obligations and Tax Audits on the Size of Income Tax Receipts (Survey at the Karawang Pratama Tax Service Office). This research method uses quantitative methods with data taken using primary data. The sampling technique was determined by purposive sampling method. The samples taken in this study were 103 individual taxpayers with the criteria of having an NPWP in Karawang. Data collection was carried out by distributing questionnaires via Google Forms. The data analysis method was used to process data in this study using PLS with SmartPLS 3.0 software.

Pengaruh Sistem Informasi Akuntansi, Motivasi Kerja, dan Pengendalian Internal terhadap Kinerja Pegawai pada Kantor Badan Kepegawaian dan Pengembangan Sumber Daya Manusia Kabupaten Karawang Shafa Humaira; Fista Apriani Sujaya; Trisyanto, Ade
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (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.v5i4.1312

The study conducted arose due to a decrease in employee performance in 2021 compared to 2020. Data collection using a questionnaire method with a population of 50 employees. Employee performance at the Karawang Regency Personnel and Human Resources Development Agency Office is the focus of the study carried out with the aim of understanding the role of information systems, work motivation, and internal control. Data were analyzed using SPSS descriptive techniques and multiple linear regression. Referring to the significance value of 0.005 <0.05, it means that the information system variable has a significant influence on the employee performance variable. The significance value of the employee work motivation relationship, namely 0.000, is still below the 0.05 figure so that the work motivation variable has a significant effect on employee performance. Meanwhile, the internal control variable has a significance value of 0.014, which is still below 0.05, so it can be interpreted that this variable affects employee performance. A significant value of 0.000 <0.05 indicates that accounting information systems, work motivation, and internal control affect employee performance. Based on these findings, improved accounting information systems, worker motivation, and the establishment of strong internal controls all contribute to better job performance. Things to do include implementing accounting information systems that help employee welfare and ensuring employees receive proper supervision

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