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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
Meliana Puspitasari
Universitas Buana Perjuangan Karawang
Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Computer Science & IT Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Social Sciences

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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
Co-Authors Denila Juliani Devi Astriani Dian Dwi Suherti 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