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All Journal Jurnal Akuntansi dan Pajak Jurnal Ilmu dan Riset Akuntansi Jurnal Akuntansi JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Comvice : Journal of community service JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Akurasi : Jurnal Studi Akuntansi dan Keuangan International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) ASAWIKA: Media Sosialisasi Abdimas Widya Karya Jurnal Ilmiah Manajemen Kesatuan Budimas : Jurnal Pengabdian Masyarakat AKTUAL Patria : Jurnal Pengabdian Kepada Masyarakat Jurnal Abdimas Musi Charitas JIPkM Inkubis: Jurnal Ekonomi dan Bisnis Jurnal Akuntansi Kontemporer
Lusy Lusy
Fakultas Ekonomi, Universitas Katolik Darma Cendika, Surabaya
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Medicine & Pharmacology Nursing Public Health Social Sciences Other

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UNVEILING FUTURE PATHWAYS IN ESG AND SUSTAINABILITY: A BIBLIOMETRIC EXPLORATION OF EMERGING TRENDS AND RESEARCH GAPS Lusy; Ginting, Rafles
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 8 No 1 (2025): Jurnal Studi Akuntansi dan Keuangan, Juni 2025
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v8i1.659

Abstract

This study aims to identify future research opportunities in the field of sustainability and ESG through a bibliometric analysis of Scopus articles for the period 2014-2024, focusing on the fields of business, management, and accounting. The results show that the dominant topics are sustainable development, CSR, and governance, while ESG investment, financial performance, and new technologies are still under-explored. Driven by stakeholder expectations, regulations, and the need for legitimacy for ESG adoption, in line with stakeholder theory, legitimacy theory, and natural resource-based approach (NRBV). This study highlights the need for the development of standardized ESG metrics, increasing regional diversity, and cross-disciplinary integration to strengthen the understanding and implementation of sustainability. This study contributes to bridging the research gap, identifying emerging trends, developing an ESG roadmap and developing more effective sustainability strategies.
MAPPING SUSTAINABLE SUPPLY CHAIN MANAGEMENT IN HOSPITALITY INDUSTRY – A BIBLIOMETRIC ANALYSIS Susanti, Christina; Lusy
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 2 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i2.17460

Abstract

As a vital part of the tourism sector, the hospitality industry plays a significant economic role but also contributes considerably to environmental degradation. Sustainable Supply Chain Management (SSCM) has emerged as a strategic approach to address these ecological impacts while improving operational and economic performance. This study presents a comprehensive bibliometric analysis of the SSCM literature within the hospitality industry from 2015 to 2025, utilizing data extracted from the Scopus database. Using RStudio (Biblioshiny), VOSviewer, and Scopus Analyze. This research identifies publication trends, key contributing authors, prominent journals, countries, and the co-occurrence of keywords to map the intellectual structure of the field. A total of 95 articles were analyzed, revealing an upward trend in SSCM research, particularly following the COVID-19 pandemic. The findings indicate that the field is multidisciplinary, with significant contributions from business, social sciences, and environmental studies. China and Spain are the leading contributor countries, while the most frequently used keywords include "tourism," "sustainability," and "supply chain management." Cluster and thematic analyses revealed five major research themes, and gaps were identified in areas such as expert specialization, case studies, and integrating emerging technologies. The study also proposes future research directions by applying the Resource-Based View and Dynamic Capabilities Theory to examine how internal resources and adaptive capabilities influence sustainable supply chain strategies in the hospitality sector. These insights are valuable for academics, practitioners, and policymakers aiming to shape sustainable practices that align with global development goals.
THE INFLUENCE OF LEADERSHIP STYLE, AND GREEN MANAGEMENT ACCOUNTING ON THE SUSTAINABILITY PERFORMANCE OF CATHOLIC UNIVERSITIES IN INDONESIA Andrew, Richard; Lusy, Lusy; Pranata, Yosef
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 3 (2025): IJEBAR: Vol. 9, Issue 3, September 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i3.18275

Abstract

Sustainability performance is an issue that has become phenomenal lately in the era of Industrial Revolution 5.0. Not only companies are the object of special attention towards sustainability performance based on profit goals, but non-profit (nonprofit) based organizations also continue to strive to achieve sustainability performance. The Catholic University as one of the non-profitoriented organizations must continue to maintain its performance in order to achieve sustainability performance. The object of research in this study are all Catholic universities in Surabaya and Jakarta. The choice of place is because the two cities are the two largest cities in Indonesia and have the best Catholic universities in Indonesia. Sampling technique in this study using purposive sampling. This type of research is quantitative research with questionnaires through Google Form with a Likert scale of 1-5.The purpose of this study was to analyze and examine the influence of leadership style, and Green Management Accounting on sustainability performance. The specific purpose of this study is to see the role of Green management accounting on the sustainability performance of Catholic universities in Indonesia is maintained in the midst of rapid technological developments in the Industrial Revolution 5.0. The urgency of this research is if the Catholic University in Indonesia has a different level of understanding, Knowledge-Based Leadership Style, Green Management Accounting and Sustainability Performance, specific specifications in this research, more focus on the theme of green Management Accounting and sustainable Accounting Research in terms of the level of leadership style, Green Management Accounting.
THE EFFECT OF AWARENESS KNOWLEDGE OF TECHNOLOGY-BASED TAX, AND TAX SANCTIONS AGAINST MSME TAXPAYER COMPLIANCE Andrew, Richard; Lusy, Lusy; Mastan, Stanislaus Adnanto; Septian, Winda
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 1 (2024): IJEBAR : Vol. 8, Issue 1, March 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i1.11678

Abstract

The highest source of state revenue comes from tax revenue,according to the DGT (2023) explaining that the source of state tax revenue is IDR 162 trillion. This tax source is used for the construction of facilities for communities throughout Indonesia. A taxpayer is required to always comply both in terms of reporting property through a notification letter (SPT) and tax payments each year. The object of research in this study is all MSME taxpayers registered in Sidoarjo and Surabaya.The selection of places is because East Java province has the third largest number of MSMEs after West Java and Central Java with data of 1,153,576 in 2022. Sidoarjo is one of the districts with the largest number of MSMEs in Indonesia at 206,000, while Surabaya is the capital of East Java province and has a total of 60,000 MSMEs in 2021. Surabaya and Sidoarjo are also the two largest industrial sites in East Java compared to other regions. Sampling techniques in this study using purposive sampling. This type of research is quantitative research with questionnaires through Google Form with a Likert scale of 1-5.The purpose of this study is to analyze and test the effect of taxpayer awareness, technology-based tax knowledge and tax sanctions on MSME taxpayer compliance. The specific purpose of this study is to see whether the level of compliance of an MSME taxpayer is maintained in the midst of extraordinary technological developments in the Industrial Revolution 5.0. The urgency of this study is that if MSME taxpayers have a level of awareness, science and technology-based knowledge, different tax sanctions and different taxpayer compliance, the special specifications in this study, focus more on the theme of sustainable tax research in terms of level of awareness, knowledge and tax sanctions. The stages of this research include: (1) Preparing questionnaires related to factors that affect awareness, technology-based knowledge, tax sanctions on MSME taxpayer compliance (2) Preparing research proposals; (3) distributing questionnaires for MSME taxpayers in Sidoarjo and Surabaya; (4) collecting questionnaires; (5) processing data; (6) discussing data that has been processed; (7) preparing publication outputs; (8) making a final report. The urgency of this research is related to the research model that examines the variables of awareness, technology-based knowledge, tax sanctions and compliance of MSME taxpayers, especially from the questionnaire items distributed. Keywords: Awareness knowledge, science and Technology, Tax sanctions, taxpayer compliance, MSMEs
The Influence of MSME Perfomance Seen from Innovation as Mediation Lusy; Hermanto, Yustinus Budi; Boedihardjo, Damianus Christian
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 13 No. 1 (2025): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v13i1.45665

Abstract

This study examines the effect of Intellectual Capital and entrepreneurial Orientation on Company Value, especially MSMES with Innovation as a mediating variable. This study used a quantitative approach with questionnaires distributed to 237 respondents, varied, as many as 182 respondents had micro-businesses, while 55 respondents had small businesses. Data were processed using SEM analysis, with AMOS 24 software. The results showed that Intellectual Capital and Entrepreneurial Orientation affected Innovation. However, Intellectual Capital and Innovation do not affect Company Value. Besides that, Entrepreneurial Orientation influences the Company’s Value. Another hypothesis shows that Innovation does not mediate Intellectual Capital on Company Value, but mediates Entrepreneurial orientation on Firm Value. The novelty of this research lies in the model created. As for future development, it can be more detailed to distinguish Innovation, both from products and innovation from the process.    
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, CURRENT RATIO, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Felix, Jonathan Donny; Lusy
Jurnal Akuntansi Vol 18 No 2 (2024): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v18i2.4639

Abstract

This study aims to determine and analyse the effect of corporate social responsibility, current ratio, and profitability on the value of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2019-2020. The research method used is quantitative method. Quantitative research methods can be interpreted as methods in the population. This research is usually used to examine certain populations or samples. Data collection using research instruments. The population or subject in this study are companies in the consumer goods industry sector with a total population of 60 companies listed on the Indonesia Stock Exchange. The sampling technique used is saturated sampling. The data was analysed through descriptive statistical analysis, model feasibility test, classical assumption test, multiple linear regression analysis, and coefficient of determination. Hypothesis testing used is the t test statistical method with IBM SPSS 26 software. The results showed that corporate social responsibility, current ratio and profitability affect firm value.
FINTECH LENDING AND IMPULSIVE BEHAVIOR: HOW GREAT IS THE POTENTIAL AND INTENTION TO COMMIT ACCOUNTING FRAUD? Jallow, Ousman; Ginting, Rafles; Lusy, Lusy; Setiawan, Ricky Yunisar
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 8 No. 2 (2024): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v8i2.8724

Abstract

This research aims to prove the meaning of impulsive behavior and the use of paylaters in digital transactions which can trigger intentions to commit accounting fraud in companies. This research was conducted using qualitative methods with a phenomenological approach which aims to interpret and explain the experiences a person experiences in life. In this research, researchers selected company employees in the finance department who are vulnerable to committing fraud or have great potential to commit fraud and have the following criteria: (1) Have a minimum of 5 years of work experience, (2) Informants have carried out transaction activities using financial technology specifically. using paylater. Based on the results of the research conducted, it can be concluded that there are several potential frauds committed by company employees, specifically the finance department, which include: (a) Note manipulation, (b) Asset embezzlement (c). Cash Embezzlement. Apart from that, the use of paylater can have positive and negative impacts, the positive impact can make it easier to fulfill needs or desires without having to wait a long time or the availability of sufficient money to be able to meet these needs, while from the negative side it can be seen from the intention of fraud that will arise for employees. Companies that are research informants, when they use paylaters, must think about how to pay the debt and the possibility of committing fraud by looking at the potential for fraud that arises at the work location where they are placed.
PENDAMPINGAN LAPORAN KAS YAYASAN CEMPAKA EDUCATION CENTERDILERENG GUNUNG ARJUNA Lusy, Lusy; Widyastuti, Maria
Jurnal Abdimas Musi Charitas Vol. 6 No. 1 (2022): Jurnal Abdimas Musi Charitas Vol 6, No. 1, Juni 2022
Publisher : Universitas katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (447.065 KB) | DOI: 10.32524/jamc.v6i1.462

Abstract

The community service carried out takes the object of stakeholders from the Cempaka EducationCenter Foundation, which is located at Jl. Indokilo RT. 07, RW. 02, Gamoh Hamlet, DayurejoVillage, Prigen District, East Java. Based on the social analysis conducted through theobservation and interview stages, it was found that they were unable to find the right way ofrecording cash disbursements, especially if someone took the money first without bringingevidence in the form of a note. The implementation of this activity is carried out using aparticipatory method in the form of mentoring which requires a commitment from each member torealize independence and sustainability in the implementation of activities. Mentoring activitiesare divided into two stages, namely: (1) the design stage of the temporary bill; and (2) theimplementation phase of the temporary bill form. In the implementation phase there is also anevaluation through feedback from the stakeholders of the Cempaka Education Center Foundationregarding the format of the temporary bill that has been designed. This activity has limited timedue to the Implementation of Community Activity Restrictions (PPKM) caused by the Covid-19Pandemic. The activity plan for the first phase has been 100% implemented, it is hoped that in thefuture it can be continued with other Financial Report assistance needed by stakeholders of theCempaka Education Center Foundation.
BALANCED SCORECARD REIMAGINED: STRATEGI MULTIDIMENSI UNTUK KINERJA, KBERLANJUTAN, DAN TRANSFORMASI DIGITAL Lusy; Hermanto, Yustinus Budi; Yuliana Sri Purbiyati; Monica Candra Tjahjono
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.18037

Abstract

This study synthesizes eight recent articles that repositon the Balanced Scorecard (BSC) from merely a performance measurement tool to a multidimensional, adaptive, and strategically relevant management system in the digital era. Through a multi-method and interdisciplinary approach, the article demonstrates how BSC has evolved by integrating sustainability aspects (ESG), digital transformation, and various sectoral contexts, including SMEs, the public sector, education, and post-pandemic industries. The findings reveal that the Sustainability Balanced Scorecard (SBSC) has become a more inclusive model, addressing stakeholder interests and responding to market and technological dynamics. This article offers not only theoretical contributions, by combining BSC, ESG, contingency, and dynamic capabilities theories; but also practical implications for managers, academics, and system developers to adopt a more flexible, measurable, and sustainable strategic framework.
Analisa Perhitungan Pajak Penghasilan Pasal 21, Sebagai Perencanaan Pajak Penghasilan Badan Kantor Jasa Akuntan Surabaya Lusy; Jessica Fernanda
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 5 No. 2 (2022): Juli (2022) - Desember (2022)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v5i2.1022

Abstract

In Indonesia, tax are still the biggest contributor to state revenues. There are various types of tax that can be used as a source of state income, one of which is directly related to employees is income tax section 21. The purpose of this study is to analyze the calculation of income tax section 21 with 3 methods (Net, Gross, and Gross Up), as an effort to plan Corporate Income Tax at the Accountant Services Office in Surabaya. The research object used is located in the city of Surabaya and is engaged in service such as bookkeeping service, tax services, financial consulting services, etc. The research method used in this study uses a qualitative approach and supported by quantitative data. The data used is 2017 income list of permanent employees, calculation PPh section 21 by company, and PPh regulation. The conclusion of this research is Gross Up method is the best and effective to be used as Corporate Tax Planning. Because with this Gross Up method, the company provides tax benefits to employees and can be used as a deduction from the company’s gross income so that the paid Corporate Income Tax becomes smaller.
Co-Authors Agung Yohanes Angelia Anita Kusumasari Boedihardjo, Damianus Christian Christina Susanti Damianus Christian Boedihardjo David Andrian Felix, Jonathan Donny Florencia Irena Gita Indah Mahardhika Gunawan Sukianto Halan, Yohanes Fabiyola I Made Abi Wirawan Ignatius Reynald Jallow, Ousman Jessica Fernanda Jessica Fernanda Josephine Rebeka Teresa Lediana Hadia Jenina Maria Widyastuti Michelle Priscillia Putri Monica Candra Tjahjono Monica Tjandra Tjahjono Oktaviany Claudia Bamut Pranata, Yosef Pricilla Putri Angelita Rafles Ginting Richard Andrew Richard Andrew Richard Andrew Richard Andrew Ricky Yunisar Setiawan Rikardus Sina Koten Septian, Winda Stanislaus Adnanto Mastan Teguh Setiawan Wibowo Vincentia Devina Winda Septina Y. Budi Hermanto Y. Budi Hermanto Yohanes Candra Surya Yosef Pranata Yuliana Sri Purbiyati Yuliana Sri Purbiyati Yunita I Yustinus Budi Hermanto