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All Journal International Journal of Environmental, Sustainability, and Social Science COMMENT: Journal of Community Empowerment Journals of Economics and Business Borobudur Accounting Review IIJSE
Sari, Tri Darma Rosmala
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Humanities Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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ANALISIS PENERAPAN GREEN ACCOUNTING PADA BADAN USAHA MILIK DESA (STUDI KASUS PADA BUMDES FAJAR BARU, KECAMATAN JATI AGUNG, KABUPATEN LAMPUNG SELATAN) Wati, Elda Dias; Sari, Tri Darma Rosmala; Ameraldo, Fedi
Journals of Economics and Business Vol 4, No 1 (2024): Volume 4, No 1, 2024
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/jeb.v4i1.155

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis bagaimana penerapan Green Accounting yang dilakukan oleh BUMDes dalam kaitannya dengan identifikasi, pencatatan, pengukuran, pencatatan, penyajian dan pengungkapan biaya lingkungan dalam laporan keuangan. Penelitian ini dilakukan di BUMDes Fajar Baru, Kecamatan Jati Agung, Kabupaten Lampung Selatan. Metode penelitian ini menggunakan pendekatan deskriptif. Jenis penelitian ini adalah penelitian kualitatif yang menggunakan sumber data primer dan sekunder. Data primer dari wawancara dan data sekunder dari metode dokumentasi. Teknik analisis data yang digunakan adalah dengan mengklasifikasikan biaya lingkungan, kemudian menganalisisnya, membandingkannya dengan PSAK yang sesuai, melakukan wawancara dan menyimpulkannya. Hasil kajian menunjukkan bahwa di BUMDes Fajar Baru tidak ada perlakuan khusus terhadap biaya lingkungan, biaya lingkungan tersebut tidak dikelompokkan menurut kategorinya pada alokasi tahap ke-5. BUMDes Fajar Baru oleh entitas TPST hanya menerapkan akuntansi lingkungan secara normatif, sehingga dapat dikatakan bahwa BUMDes Fajar Baru belum menerapkan akuntansi lingkungan secara sempurna.Kata Kunci: Green Accounting, Biaya lingkungan, BUMDes
PELATIHAN PAJAK UMKM DAN E-PAJAK, SERTA STARTEGI INVESTASI BAGI GEN Z DI SMK TRISAKTI JAYA KOTA BANDAR LAMPUNG Rizki, Marsi Fella; Ameraldo, Fedi; Sari, Tri Darma Rosmala; Ardiansyah, Diki; Ambarwati, Putri; Ramadhani, Diah
COMMENT: Journal of Community Empowerment Vol 4, No 2 (2024): December
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/comment.v4i2.565

Abstract

Community service activities carried out on tax training for Micro, Small and Medium Enterprises (MSMEs) as well as the introduction of e-taxes and investment strategies for Generation Z at SMK Trisakti Jaya, Bandar Lampung City. In the context of the development of the digital economy, understanding taxes and investment is very important to prepare the younger generation for future challenges. This training aims to provide basic knowledge about tax obligations, the benefits of e-tax, and ways to invest smartly. The community service activities carried out were successful, as evidenced by the participants' enthusiasm for the training. Participants showed activeness in asking questions about the material presented
The Effect of Investment Decisions, Funding Decisions, and Dividend Policies on Company Value in Manufacturing Companies in the Consumer Goods Sector Listed on the Indonesia Stock Exchange (IDX) in 2018-2022 Delvira, Ariana; Sari, Tri Darma Rosmala
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.5958

Abstract

This study aims to explore the influence of several factors, namely Return on Assets (ROA), Debt to Equity Ratio (DER), and Good Corporate Governance (GCG) on the value of companies listed on the Indonesia Stock Exchange, especially in the property sector. The data used covers the period from 2015 to 2018, with analysis using the multiple regression method. The results of the study indicate that profitability as measured by ROA and leverage represented by DER have a significant influence on company value. The higher ROA indicates the company's ability to generate profits from its assets, which in turn increases its attractiveness to investors and the company's value. In addition, DER serves as an indicator of how much debt a company has compared to its equity; a lower ratio is generally considered better because it indicates lower financial risk. In addition, the quality of corporate management through GCG has also been shown to have an important role. Good GCG increases investor confidence and strengthens the relationship between profitability and company value. In other words, well-managed companies tend to have better financial performance, thus having a positive impact on their market value. Overall, this study confirms that these factors interact and contribute to the market valuation of companies in the Indonesian property sector.
The Effect of Company Size, Profitability, Leverage and Audit Quality on Tax Avoidance Of Manufacturing Companies Listed on The Indonesia Stock Exchange in 2019-2023 JUWITA, Rani Putri Nan; SARI, Tri Darma Rosmala
International Journal of Environmental, Sustainability, and Social Science Vol. 6 No. 2 (2025): International Journal of Environmental, Sustainability, and Social Science (Mar
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v6i2.1373

Abstract

This study aims to empirically test the effect of Company Size, Profitability, Leverage and Audit Quality on Tax Avoidance in Manufacturing companies listed on the Indonesia Stock Exchange for the period 2019-2023. The research method uses a quantitative analysis approach. The sampling technique employed in this study utilizes a purposive sampling method involving a sample of 54 companies. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange for the period 2019-2023. The data used in this study are secondary data obtained from the published financial statements of manufacturing companies. The data analysis methods used include descriptive statistics, classical assumption tests, t-tests, and coefficient of determination tests. The results of this study state that Company Size has no effect on Tax Avoidance listed on the Indonesia Stock Exchange for the period 2019-2023; Profitability hurts Tax Avoidance listed on the Indonesia Stock Exchange for the period 2019-2023; Leverage has no effect on Tax Avoidance listed on the Indonesia Stock Exchange for the period 2019-2023; Audit quality has a positive effect on Tax Avoidance listed on the Indonesia Stock Exchange for the 2019-2023 period.
Pengaruh audit opinion, audit tenure dan liquidity terhadap audit delay pada industri tekstil dan garmen Karima, Dea; Sari, Tri Darma Rosmala
Borobudur Accounting Review Vol 5 No 1 (2025)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.12382

Abstract

Keterlambatan audit dapat menjadi penyebab yang mempengaruhi proses pengambilan keputusan pemangku kepentingan. Penelitian ini bertujuan untuk menginvestigasi berbagai faktor yang mempengaruhi keterlambatan audit di industri tekstil dan garmen. Dengan menggunakan teknik purposive sampling berdasarkan sejumlah kriteria tertentu, penelitian ini menggunakan sampel perusahaan subsektor tekstil dan garmen yang secara rutin menyampaikan laporan keuangannya dari tahun 2019 hingga 2023. Pendekatan kuantitatif berdasarkan data sekunder digunakan pada penelitian ini. Sebanyak 55 data dari 11 perusahaan dikumpulkan berdasarkan kriteria tersebut. Dengan menggunakan perangkat lunak Eviews 12, teknik regresi berganda digunakan untuk menganalisis data penelitian ini. Hasil uji parsial (uji-t) menunjukkan bahwa audit tenure dan audit opinion secara berpengaruh negatif terhadap audit delay. Sebaliknya, liquidity tidak mempengaruhi keterlambatan audit. Studi ini memberi kontribusi penting dalam memahami aspek-aspek yang mempengaruhi audit delay, yang dapat memberikan panduan bagi pemangku kepentingan dalam pengambilan keputusan.
Co-Authors Ambarwati, Putri Ameraldo, Fedi Ardiansyah, Diki Delvira, Ariana JUWITA, Rani Putri Nan Karima, Dea Ramadhani, Diah Rizki, Marsi Fella Wati, Elda Dias