Article Per Year (5 Year)
p-Index From 2021 - 2026
2.413
P-Index
This Author published in this journals
All Journal Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Journal of Economic, Bussines and Accounting (COSTING) Scientific Journal of Reflection : Economic, Accounting, Management and Business JURNAL PENDIDIKAN TAMBUSAI Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Gorontalo Accounting Journal Performance : Jurnal Bisnis dan Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Bina Akuntansi Contemporary Journal on Business and Accounting West Science Accounting and Finance Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Jurnal Pengabdian Masyarakat dan Penelitian Terapan
Sujaya, Fista Apriani
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

Published : 17 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 17 Documents
Search

 1   2 
Evaluasi Kegiatan Kelompok Wanita Tani di Desa Cikalongsari Sujaya, Fista Apriani; Noegraha, Novy Trianthy
Jurnal Pendidikan Tambusai Vol. 8 No. 3 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pertumbuhan ekonomi merupakan indikator penting dalam menilai kesehatan perekonomian suatu negara atau wilayah, yang dapat diukur melalui Produk Domestik Bruto (PDB). Selain mencerminkan kemajuan ekonomi, pertumbuhan ekonomi juga mempengaruhi kualitas hidup, penciptaan lapangan kerja, dan keberlanjutan pembangunan. Di Indonesia, salah satu sektor yang memiliki potensi besar dalam mendorong perekonomian adalah sektor pertanian. Kelompok Wanita Tani (KWT) di Desa Cikalongsari, Karawang, merupakan contoh pemberdayaan perempuan di sektor pertanian yang bertujuan meningkatkan kesejahteraan keluarga dan perekonomian lokal. Namun, KWT menghadapi tantangan serius, terutama akibat pandemi COVID-19 dan masalah ketersediaan lahan pertanian. Penelitian ini menggunakan metode kualitatif untuk mengevaluasi kegiatan KWT di Desa Cikalongsari, dengan fokus pada pengumpulan data melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa meskipun KWT menghadapi kendala berupa kepindahan lahan, kolaborasi dengan pemerintah desa dan pihak terkait dapat menjadi solusi untuk memastikan keberlanjutan dan produktivitas kelompok ini. Dengan dukungan yang tepat, KWT berpotensi untuk kembali berkontribusi pada peningkatan kesejahteraan ekonomi dan ketahanan pangan desa.
Pok Pek Prak: Sundanese Local Wisdom as the Foundation for Financial Reporting among Micro, Small, and Medium Enterprises (MSMEs) Yanti, Yanti; Sujaya, Fista Apriani; Sihabudin, Sihabudin; Savitri, Citra
Contemporary Journal on Business and Accounting Vol 5 No 2 (2025): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58792/cjba.v5i2.97

Abstract

Purpose – This study was conducted to examine the extent to which the Pok Pek Prak culture is used as a conceptual foundation in the preparation of financial statements. Design/methodology/approach – This research employs a qualitative method with a phenomenological approach. The data used consists of primary data obtained through interviews with MSMEs (Micro, Small, and Medium Enterprises) managers operating in the culinary sector. Findings – The results show that the Pok Pek Prak culture has already been implemented in the management of MSMEs. Furthermore, this culture should be applied as a foundation in financial reporting, as it reflects the values of Sundanese local wisdom. The values embodied in Pok Pek Prak can be instilled in individuals managing financial reports, thereby enhancing the quality and accountability of those reports. Originality – This study explores the extent to which the Pok Pek Prak culture can serve as a conceptual foundation for the preparation of MSME financial statements in West Java. Keywords: Pok Pek Prak, Sundanese local wisdom, MSMEs. Paper Type Research Result
The Influence of Eco-Control, Company Size, Environmental Performance on Sustainability Reporting Disclosure : Case Study on Agricultural Sector Companies listed on the Indonesia Stock Exchange for the period 2018-2022 Nuraeni, Nuraeni; Sujaya, Fista Apriani; Nasihin, Ihsan
West Science Accounting and Finance Vol. 2 No. 02 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i02.960

Abstract

Sustainability reporting in Indonesia has become a mandatory report published by financial institutions and public companies listed on the Indonesia Stock Exchange. Obligations related to sustainability reporting refer to Statement of Financial Accounting Standards (PSAK) No.1 Revised 2019, namely that companies are required to disclose additional reports related to environmental life. Under the Global Reporting Initiative (GRI) 2021 standards, the information on a company's applicant list can build stakeholder trust, maintain reputation, increase company value and demonstrate company accountability. Factors that can encourage disclosure of sustainability reporting are Eco-control, company size and environmental performance. One industry that is closely related to the environment and natural resources is the agricultural industry, apart from having a positive impact, there are also negative impacts that also cause harm to the environment. The sample in this research is agricultural sector companies listed on the IDX for 2018-2022. The research uses multiple linear analysis methods with SPSS 23 statistical software. After testing the hypothesis, the results obtained are that Eco-control has a positive influence on sustainability reporting disclosures, while the company size variable has no influence on sustainability reporting disclosures, starting with the environmental performance variable. .
Analysis of the Development of Karyasari Village, Rengasdengklok District in Realizing the Sustainable Development Goals of the Village Mulyana, Tiara Mahardika Puteri; Sujaya, Fista Apriani; Puspitasari, Meliana
West Science Accounting and Finance Vol. 2 No. 02 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i02.1082

Abstract

One of the sustainable development functions that is a priority program for the alocation of Village Funds in 2021 is Village SDGs. This research aims to know how SDGs are implemented in the development of Karyasari village. The theory in this research is the theory of Fonseca and Carvalho, who argue that sustainability can only be achieved through fulfilling the three SDGs requirements, namely balanced development in the social, economic and environmental fields. A data triangulation approach was used in this qualitative research to obtain data by combining several existing sources and types of data. The research results show that Karyasari Village has implemented 16 of the 18 SDGs goals. Judging from the implementation of the SDGs, Karyasari village applies 5 economic dimensions, 5 social dimensions and 6 environmental dimensions. For several SDGs goals, Karyasari Village has reasons why SDGs No. 12 concerning environmentally conscious village consumption and production has not been implemented because Karyasari village does not have a final waste bin. The village remains consistent in implementing the SDGs that have been achieved and the SDGs that have not been achieved, namely No. 12 concerning Environmentally Conscious Village Consumption and Production. It would be better for the village to be able to build a good waste management system if necessary and collaborate with partners.
PENGARUH SISTEM PERPAJAKAN, KEADILAN PERPAJAKAN, RELIGIUSITAS PAJAK DAN SANSKI PAJAK TERHADAP PERSEPSI PENGGELAPAN PAJAK DI KABUPATEN KARAWANG Syamsiah, Siti Syarah; Lukita, Carolyn; Sujaya, Fista Apriani
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 3 (2024): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v7i3.905

Abstract

Despite a steady rise in oil and gas tax revenues and other sources of assistance, the actualization of tax income during the last five years has fallen short of the targeted amount. This study aims to examine how people see tax avoidance and how it relates to issues such as religious adherence, penalties, tax justice, and the tax system. This study used primary data and quantitative techniques. Twenty-31,471 individual taxpayers who were enrolled with the Pratama Karawang Tax Service Office (KPP) made up the sample for this study. One hundred individuals were polled by this method of purposive sampling. We used SmartPLS version 4.0 to evaluate the data collected from questionnaires. These results suggest that the tax system, tax justice, and tax penalties are some of the elements that impact people's opinions on tax evasion. Religious beliefs on taxes have little impact on how people perceive tax avoidance.
ANALISIS PENERAPAN SAK EMKM DALAM PELAPORAN KEUANGAN UMKM DISTRIBUTOR AIR MINUM DI KECAMATAN KARAWANG TIMUR(STUDI KASUS: DISTRIBUTOR KARSIJA DAN DISTRIBUTOR NIAGATAMA) Monica, Monica; Sujaya, Fista Apriani; Puspitasari, Meliana
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines 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/b5473e87

Abstract

Dalam beberapa tahun terakhir, peluang bisnis di sektor air minum terus berkembang seiring dengan meningkatnya permintaan masyarakat akan air minum yang bersih dan mudah diakses. Pasokan air bersih yang terbatas, yang disebabkan oleh pertumbuhan populasi dan polusi lingkungan, telah membuat sektor ini semakin penting untuk dikembangkan. Akibatnya, bisnis distribusi air minum yang dijalankan oleh UMKM memiliki prospek yang baik. Penelitian ini bertujuan untuk mengevaluasi sejauh mana pemahaman pelaku usaha UMKM terhadap prinsip-prinsip akuntansi dan penerapan Standar Akuntansi Keuangan untuk Entitas Mikro, Kecil, dan Menengah (SAK EMKM), serta menilai kesiapan mereka dalam mengimplementasikannya. Penelitian ini dilakukan dengan metode kualitatif dan pendekatan deskriptif. Pengumpulan data, penyajian data, pengurangan data, dan penarikan kesimpulan merupakan langkah-langkah yang membentuk proses analisis data. Hasil penelitian menunjukkan bahwa UMKM yang bergerak di bidang distribusi air minum di Kabupaten Karawang Timur belum sepenuhnya merancang laporan keuangan sesuai dengan peraturan SAK EMKM. Hal ini disebabkan oleh keterbatasan sumber daya manusia yang mampu merancang laporan keuangan berdasarkan standar tersebut. Oleh karena itu, pembinaan berkelanjutan, peningkatan literasi keuangan, dan keterlibatan aktif pemerintah serta lembaga pendidikan tinggi melalui program pengabdian masyarakat merupakan strategi penting dalam mendorong pemahaman dan penerapan pelaporan keuangan berdasarkan standar SAK EMKM.
PENGARUH VOLUME EMISI KARBON, PENGUNGKAPAN EMISI KARBON, DAN TATA KELOLA PERUSAHAAN TERHADAP NILAI PERUSAHAAN Fujianti, Anisa; Nasihin, Ihsan; Sujaya, Fista Apriani
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines 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/sxgp4r62

Abstract

This study was driven by the lack of corporate understanding of environmental issues, particularly the magnitude of carbon emissions and the transparency of their disclosure. This lack of understanding can ultimately reduce corporate value. Additionally, the existence of an audit committee and the percentage of independent commissioners are two corporate governance indicators that influence corporate value. Thus, this study aims to examine how corporate governance, carbon emission volume, and disclosure of carbon emissions can influence company value. This study implements a quantitative methodology by applying secondary data from the annual and sustainability reports of coal and energy companies listed on the Indonesia Stock Exchange (IDX). Purposive sampling was used to select the sample, and 12 companies met the established criteria. SmartPLS4 software was used to process the data. Based on the study's findings, corporate governance and carbon emission volume significantly influence company value in the coal industry. However, carbon emissions disclosure does not significantly influence company value in the coal and energy sectors.
Co-Authors Andres Dharma Nurhalim Ardiansyah, Hendri Nur Astriani, Devi Febriliani, Yulfa Fujianti, Anisa Hasanah, Nurmala Istianingsih Lukita, Carolyn Monica Monica, Monica Mowa, Beatrix Mulyana, Tiara Mahardika Puteri Nasihin, Ihsan Noegraha, Novy Trianthy Nuraeni Nuraeni Purwandari, Dian Puspitasari, Meliana Rahayu, Septiana saniah saniah Savitri, Citra Septiawati, Rohma Shokoshoci, Norika Sihabudin Sihabudin, Sihabudin Solihawati, Rahayu Syamsiah, Siti Syarah Trisyanto, Ade Yanti Yanti Yanti Zalfahmi, Raihan