Article Per Year (5 Year)
p-Index From 2021 - 2026
2.907
P-Index
This Author published in this journals
All Journal AKUNTANSI DEWANTARA Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) Jurnal AKSI (Akuntansi dan Sistem Informasi) Performance : Jurnal Bisnis dan Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah International Journal of Management, Economic, Business and Accounting Jurnal Ekonomika Manajemen Dan Bisnis Jurnal Ekonomi, Akutansi dan Manajemen Nusantara West Science Accounting and Finance Journal of Humanities Education Management Accounting and Transportation JIAI (Jurnal Ilmiah Akuntansi Indonesia)
Meliana Puspitasari
Universitas Buana Perjuangan Karawang
Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Computer Science & IT Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Physics Social Sciences Transportation

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

Found 17 Documents
Search

 1   2 
PENGARUH IMPLEMENTASI GREEN ACCOUNTING, MATERIAL FLOW COST ACCOUNTING, DAN ENVIRONMENTAL PERFORMANCE TERHADAP SUSTAINABLE DEVELOPMENT Denila Juliani; Lilis Lasmini; Meliana Puspitasari
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 1: 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.v15i1.4158

Abstract

The impact of Environmental Performance, Material Flow Cost Accounting (MFCA), and Green Accounting on Sustainable Development in the healthcare industry listed on the IDX from 2019 to 2023 is examined in this study. To show the relationship between corporate sustainability in the healthcare industry and environmental accounting practices, material use efficiency, and environmental performance, this study will present actual data. Secondary data from annual reports and PROPER ratings are processed in this study using quantitative techniques and Structural Equation Model (SEM) analysis with SmartPLS 4. According to the study findings, Material Flow Cost Accounting significantly affects Sustainable Development, while environmental performance and green accounting have no visible impact. These findings emphasize the importance of operational efficiency in the sustainability of the healthcare sector. This study has limitations in the scope of industry sectors and a limited time period. Therefore, further research is recommended to expand the industry sector or extend the analysis period to understand broader sustainability trends.
Comparative Analysis Of Green Accounting Practices Of Indonesian Companies (Case Study Of Service Companies And Trading Companies 2020-2022) Fadilla Ardhyanita; Fista Apriani Sujaya; Meliana Puspitasari
International Journal of Management, Economic, Business and Accounting Vol. 3 No. 1 (2024): International Journal of Management, Economic, Business and Accounting (IJMEBA)
Publisher : PT. Berkah Digital Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58468/ijmeba.v3i1.95

Abstract

Purpose of the study — The purpose of this study is to compare awareness, responsibility, reporting, and environmental audits in service companies and trading companiesResearch method — This study uses a comparative hypothesis test conducted using an independent sample test or independent variable difference test with the Mann Whitney U-test. The data processed is non-parametric statistics. The research subjects are 16 service companies and 16 trading companies listed on the Indonesia Stock Exchange for the period 2020-2022.Result— The results of this study indicate that in testing in 2020 and 2021 there are no differences in green accounting awareness, green accounting responsibilities, green accounting reporting, and environmental audits in service companies and trading companies. In 2022, there are no differences in green accounting awareness, green accounting responsibilities, and green accounting reporting in service companies and trading companies, but there are differences in environmental audits.Conclusion— The application of green accounting is expected to be able to meet the needs of companies in identifying and presenting information related to social and environmental responsibility. The findings suggest that service companies and trading companies have similar practices in green accounting awareness, responsibilities, and reporting, but differ in environmental audits in 2022.
Analysis Of The Implementation Of The Salam Agreement (PSAK Syariah 103) In E-Commerce Shopee Ramaditya Khadifa; Devi Astriani; Meliana Puspitasari
International Journal of Management, Economic, Business and Accounting Vol. 4 No. 3 (2025): International Journal of Management, Economic, Business and Accounting (IJMEBA)
Publisher : PT. Berkah Digital Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58468/ijmeba.v4i3.163

Abstract

Purpose of the study — This research aims to analyze the implementation of salam contracts based on PSAK Syariah on the Shopee e-commerce platform, focusing on user understanding and transaction practices. Research method— A descriptive method with a qualitative approach was employed, utilizing direct observation and interviews with sellers and buyers on the Shopee platform Result— The findings indicate that many Shopee users are unaware of salam contracts; however, those who do engage in transactions meet the necessary requirements and maintain harmonious buying and selling practices Conclusion— The study concludes that while awareness of salam contracts is limited, users are capable of fulfilling contractual obligations. This highlights the need for improved education on salam contracts within the e-commerce context to enhance user
ANALISIS PENERAPAN SAK EMKM DALAM PELAPORAN KEUANGAN UMKM DISTRIBUTOR AIR MINUM DI KECAMATAN KARAWANG TIMUR(STUDI KASUS: DISTRIBUTOR KARSIJA DAN DISTRIBUTOR NIAGATAMA) Monica Monica; Fista Apriani Sujaya; Meliana Puspitasari
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 Gender Diversity, Dewan Komisaris Independen, Dan Komite Audit Terhadap Pengungkapan Sustainability Report Riska Dwi Pratiwi; Puji Isyanto; Meliana Puspitasari
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 4 No. 2 (2025): Juli-Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v4i2.3167

Abstract

The increasing trend of sustainability report disclosures by companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period raises questions about the effectiveness of corporate governance structures. The low representation of gender diversity in boards of directors and commissioners, the suboptimal oversight function of independent commissioners, and the limited contribution of audit committees have become focal concerns, as these elements are believed to play a crucial role in enhancing the quality, accountability, and transparency of sustainability reporting. This study aims to evaluate the influence of gender diversity in boards of directors and commissioners, independent commissioners, and audit committees on sustainability report disclosure in the banking sector in Indonesia. This study employs a quantitative approach using secondary data obtained from the IDX website and official company websites. The sampling method used is purposive sampling, with a total population of 42 companies observed over a three-year period, resulting in 19 selected companies and a total sample of 57 observations. Data analysis was conducted using IBM SPSS Statistics 27, through classical assumption tests and multiple linear regression analysis. The results indicate that gender diversity in boards of directors and commissioners, as well as the presence of independent commissioners, do not have a significant effect on sustainability report disclosure. In contrast, audit committees show a positive and significant influence on sustainability report disclosure
PENGARUH GREEN ACCOUNTING, CSR, DAN INOVASI BERKELANJUTAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SEKTOR ENERGI PERIODE 2019-2023 Anisah Nisa; Rohma Septiawati; Meliana Puspitasari
JIAI (Jurnal Ilmiah Akuntansi Indonesia) Vol. 10 No. 1 (2025): Edisi April
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v10i1.3115

Abstract

Penelitian ini bertujuan untuk memberikan pemahaman mengenai pengaruh Green Accounting, Corporate Social responsibility (CSR), dan inovasi berkelanjutan terhadap nilai perusahaan, pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019-2023. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif, dengan sampel yang terdiri dari 50 perusahaan manufaktur di sektor energi yang terdaftar Bursa Efek Indonesia. Hasil penelitian menunjukkan bahwa pengaruh Green Accounting (X1) terhadap nilai perusahaan memiliki T-statistik sebesar 0,5639 dengan tingkat signifikansi 0,05, sehingga hipotesis pertama (H1) ditolak. Di sisi lain Corporate Social Responsibility (CSR), (X2) menunjukkan pengaruh positif dan signifikan terhadap nilai perusahaan, dengan T-statistik sebesar 2,089 dan P-value sebesar 0,037, yang berarti hipotesis kedua (H2) diterima. Adapun inovasi berkelanjutan (X3) yang menunjukkan dampak positif terhadap nilai perusahaan, namun dengan T-statistik sebesar 0,091 dan P-value 0,928, hubungan ini tidak signifikan positif, sehingga hipotesis ketiga (H3) ditolak. Hal ini menunjukkan bahwa pengelolaan inovasi berkelanjutan yang kurang efektif dapat meningkatkan biaya operasional tanpa memberikan keuntungan yang jelas bagi nilai perusahaan, terutama bagi perusahaan yang memiliki sumber daya keuangan terbatas.
Pengaruh Nilai Kearifan Lokal dan Pengelolaan Keuangan terhadap Kinerja Keuangan UMKM di Kabupaten Karawang Dzikry Nur Hidayat; Meliana Puspitasari; Ade Trisyanto
Journal of Humanities Education Management Accounting and Transportation Vol. 3 No. 2 (2026): Agustus 2026
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/hemat.v3i2.9097

Abstract

Kinerja keuangan merupakan indikator penting untuk menilai keberlanjutan usaha mikro, kecil, dan menengah (UMKM). Namun, banyak UMKM di Kabupaten Karawang masih menghadapi kendala dalam pengelolaan keuangan, sementara potensi kearifan lokal sebagai modal sosial belum dimanfaatkan secara optimal. Penelitian ini bertujuan menganalisis pengaruh nilai kearifan lokal dan pengelolaan keuangan terhadap kinerja keuangan UMKM di Kabupaten Karawang. Penelitian menggunakan pendekatan kuantitatif dengan melibatkan 50 pemilik UMKM yang dipilih melalui purposive sampling. Data dikumpulkan menggunakan kuesioner berskala Likert dan dianalisis dengan Partial Least Squares-Structural Equation Modeling (PLS-SEM) menggunakan SmartPLS 4. Hasil penelitian menunjukkan bahwa nilai kearifan lokal berpengaruh positif terhadap kinerja keuangan UMKM dengan koefisien jalur 0,681, sedangkan pengelolaan keuangan berpengaruh positif dengan koefisien 0,307. Nilai R² sebesar 0,923 menunjukkan bahwa kedua variabel menjelaskan 92,3% variasi kinerja keuangan UMKM. Temuan ini mengimplikasikan pentingnya penguatan kearifan lokal yang disertai praktik pengelolaan keuangan yang efektif untuk meningkatkan kinerja dan keberlanjutan UMKM.
Co-Authors Ade Trisyanto Anisah Nisa Denila Juliani Devi Astriani Dian Dwi Suherti Dzikry Nur Hidayat Fadilla Ardhyanita Fauziah Rahman Fista A. Sujaya Fista Apriani Sujaya Ihsan Nasihin Isyanto, H. Puji Lilis Lasmini Maria Hendriani Monica Monica Nasihin, Ihsan Novia Paramita Afifah Susanto Nur Afni Miselda Nur Wahyuni Nurul Shally Mahaqqy Ramaditya Khadifa Riska Dwi Pratiwi Rohma Septiawati Shely Febriyanti Tiara Mahardika Puteri Mulyana