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All Journal Journal of Accounting Science SEIKO : Journal of Management & Business Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Gorontalo Accounting Journal JURNAL MUTIARA AKUNTANSI Jurnal Riset Akuntansi Politala Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi JAKPI Jurnal Manajemen Bisnis, Akuntansi dan Keuangan
Arimurti, Trias
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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PENERAPAN AKUNTANSI LINGKUNGAN DALAM PENGELOLAAN LIMBAH: STUDI PADA PENCUCIAN MOBIL Nida Fiya Umaini; Sihabudin, Sihabudin; Arimurti, Trias
Jurnal Riset Akuntansi Politala Vol 7 No 2 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i2.406

Abstract

The car wash business is one of the types of businesses that generates waste that can pollute the environment and endanger the surrounding community. The research method used is descriptive research with a qualitative approach. Data collection was obtained using source triangulation and method triangulation through interviews and observations. The participants in this study are car wash businesses in Karawang Regency. Informants in this study consist of key informants, main informants, and supporting informants. Data analysis techniques used are data reduction, data presentation, and conclusion drawing. The results of this study indicate that car wash businesses in Karawang Regency do not yet know and understand environmental accounting, and have not implemented environmental costs in their financial reports. However, there are environmental costs incurred, one of which is the cost of internal environmental failures.
Implementation of Financial Accounting Standards for Micro, Small and Medium Entities (Sak - Emkm) at MSME Photocopy Boom Karawang Hoerunisa, Tiva; Lasmini, Lilis; Arimurti, Trias
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 3 No. 2 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v3i2.10416

Abstract

This research was conducted with the aim of knowing the preparation of financial statements because so far Photocopy of Boom Karawang has not prepared financial statements in accordance with the Financial Accounting Standards of Micro, Small and Medium Entities (SAK EMKM). The type of research used is a type of qualitative descriptive research. The results of research from interviews with MSME owners Photocopy of Boom Karawang have so far not prepared financial statements, this is due to the preparation of financial reports based on SAK EMKM has a process that requires time, energy and limited knowledge possessed by MSME actors based on financial data obtained, The preparation of financial statements prepared by MSMEs Photocopy of Boom Karawang is only a simple recording containing income and expenses recorded in an ordinary record.
PENGARUH DIFUSI CSR DAN SOSIO DEMOGRAFI TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KARAWANG Isro’I, Zakia Septianti Putri; Yanti, Yanti; Arimurti, Trias
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 5, No 1 (2025)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v5i1.6536

Abstract

This study aims to analyze the influence of Corporate Social Responsibility (CSR) on the performance and development of Micro, Small, and Medium Enterprises (MSMEs). The underlying phenomenon of this research is the limited effectiveness of CSR program implementation in supporting capacity building and sustainability of MSMEs, particularly in the areas of capital, innovation, and marketing. This study used quantitative methods with primary data obtained through questionnaires from CSR-assisted MSMEs in Karawang Regency. Data analysis was conducted using Partial Least Squares (PLS). The results indicate that CSR has a positive and significant impact on MSME performance and sustainability. CSR programs, which encompass social, economic, and environmental aspects, have been shown to increase MSME innovation, productivity, and competitiveness. These results align with the findings of Masrunik et al. (2023), Nurhidayah and Ni'am (2022), and Ningsih (2020), which state that CSR has a positive impact on small business performance and innovation Penelitian ini bertujuan untuk menganalisis pengaruh Corporate Social Responsibility (CSR) terhadap kinerja dan perkembangan Usaha Mikro, Kecil, dan Menengah (UMKM). Fenomena yang melatarbelakangi penelitian ini adalah masih terbatasnya efektivitas pelaksanaan program CSR dalam mendukung peningkatan kapasitas dan keberlanjutan UMKM, terutama pada aspek permodalan, inovasi, dan pemasaran. Penelitian ini menggunakan metode kuantitatif dengan data primer yang diperoleh melalui kuesioner kepada pelaku UMKM binaan CSR di Kabupaten Karawang. Analisis data dilakukan menggunakan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa CSR berpengaruh positif dan signifikan terhadap kinerja dan keberlanjutan UMKM. Program CSR yang meliputi aspek sosial, ekonomi, dan lingkungan terbukti mampu meningkatkan inovasi, produktivitas, dan daya saing UMKM. Hasil ini sejalan dengan temuan Masrunik et al. (2023), Nurhidayah dan Ni’am (2022), serta Ningsih (2020) yang menyatakan bahwa CSR memiliki dampak positif terhadap kinerja dan inovasi usaha kecil.
Co-Authors Aatriani, Devi Arini Arini Astriani, Devi Aulia, Aulia Nur Endayani Carolyn Lukita Fitriana, Avincennia Vindy Hoerunisa, Tiva Imroatul Fatihah, Dhea Isro’I, Zakia Septianti Putri Isyanto, H. Puji Lilis Lasmini Mutmainah, Muti Siti Nasihin, Ihsan Nida Fiya Umaini Nur Endayani, Aulia Patmawati, Nurhani Purwandari, Dian Sabaruddin Sabaruddin Saepulloh, Muhammad Septiawati, Rohma Sihabudin Sihabudin, Sihabudin Slamet Wahyudi Suryani, Sevi Indah Yanti Yanti Yuniar, Fira