Article Per Year (5 Year)
p-Index From 2021 - 2026
1.829
P-Index
This Author published in this journals
All Journal ProBank: Jurnal Ekonomi dan Perbankan Akuisisi : Jurnal Akuntansi Journal of Economic, Bussines and Accounting (COSTING) JIA (Jurnal Ilmiah Akuntansi) STATERA: Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Edunomika (JIE) Widya Akuntansi dan Keuangan Jurnal Buana Akuntansi
Yanti Yanti
Universitas Buana Perjuangan Karawang
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 13 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 13 Documents
Search

 1   2 
Analisis Biaya Kualitas Lingkungan PT PIP Karawang Imam Nurudin; Yanti Yanti; Rohma Septiawati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 2 (2024): 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/costing.v7i2.7440

Abstract

The purpose of this study is to provide an overview and new insights into the application of environmental quality costs in manufacturing companies, especially PT PIP Karawang. This type of research is qualitative with a case study approach and uses qualitative descriptive analysis techniques. This research reveals that PT PIP has not classified environmental costs as formulated by Hansen and Mowen. PT PIP Karawang has incurred costs related to environmental quality but the classification is still mixed with other costs related to production activities. Regarding the analysis of environmental quality costs according to PSAK, PT PIP has issued costs related to its environmental activities. However, these costs have not been specifically identified by the company, because the identification carried out by PT PIP in carrying out the stages of environmental cost treatment is treated as factory overhead costs. In addition, there is no recognition and measurement of environmental costs incurred according to PSAK, so PT PIP applies the recognition and measurement of environmental costs in accordance with Company policy. PT PIP Karawang has not reported and disclosed the environmental costs incurred because the disclosure of environmental costs is disclosed as overhead costs, so there is no need for special presentation in the financial statements. In addition, PT PIP Karawang has disclosed the GRI 306 standard regarding disclosure of wastewater (influent) and waste management which consists of reporting the volume of waste, type of waste, transportation of waste in collaboration with a transportation company or a utilization company that already has a license from the Ministry of Environment (KLH). Keywords: Environmental Quality Cost, Hansen & Mowen, PSAK, GRI 306
PENGARUH GREEN INTELLECTUAL CAPITAL DAN KOMPETENSI KEWIRAUSAHAAN AKUNTANSI TERHADAP SUSTAINABLE PERFORMANCE UMKM DI KABUPATEN KARAWANG Sintia Ayuandira Rahayu; Dedi Mulyadi; Yanti Yanti
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.10464

Abstract

This study aims to evaluate and examine the effect of green intellectual capital and accounting entrepreneurial competency on sustainable performance of micro, small and medium enterprises (MSMEs) in Karawang regency. This study uses a quantitative methodology with primary data collection. The population of this study consisted of micro, small and medium enterprises (MSMEs). The number of samples in this study were 100 respondents. This research focuses on MSMEs in Karawang Regency. This research model uses PLS using SmartPLS 4.0 software. The findings of this study indicate that green human capital, green structural capital, green relational capital and accounting entrepreneurial competence have a significant positive effect on sustainable performance.
PENGARUH TAX AVOIDANCE, SUSTAINABILITY REPORT DAN CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN (Studi Pada Perusahaan Sektor Barang Konsumen Non-Siklis yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2022) Fitri Nuraeni; Yanti Yanti; Lilis Lasmini
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.10462

Abstract

Nilai perusahaan mencerminkan ekspektasi investor, kinerja perusahaan, dan prospek masa depannya. Nilai yang tinggi tidak hanya meningkatkan daya tarik perusahaan bagi investor dan pemegang saham, tetapi juga memudahkan perusahaan untuk mendapatkan pendanaan eksternal. Penurunan harga pernah terjadi pada saham manufaktur yang salah satu indeks sahamnya yakni terdapat pada sektor bahan pokok konsumen Indonesia tercatat mengalami tekanan. Berdasarkan penelitian terdahulu berpendapat bahwa nilai perusahaan ini dipengaruhinya oleh tax avoidance, sustainability report, corporate governance. Metode penelitian yang diapakai dalam penelitian ini yaitu metode penelitian kuantitatif melalui studi kausal. Teknik dalam mengolah datanya memakai metode Partial Least Square (PLS) melalui software SmartPLS versi 3. Tax avoidance pengaruhnya signifikan positif terhadap variabel nilai perusahaan. Sustainability report pengaruhnya signifikan positif terhadap variabel nilai perusahaan. Corporate governance pengaruhnya signifikan positif terhadap variabel nilai perusahaan. Nilai r-square dari variabel nilai perusahaan yaitu sebanyak 0,477 mengartikan variabel itu bisa diberikan penjelasan dari variabel tax avoidance, variabel sustainability report, dan variabel corporate governance sebanyak 47,7%, sementara sisanya diberikan penjelasan dari variabel lainnya.
Co-Authors Awaliawati Rachpriliani Bahtiar Effendi Dadan Ramdhani Dedi Mulyadi Euis Nurlaelasari Fista A. Sujaya Fitri Nuraeni Imam Nurudin Lilis Lasmini Merryam Apriyanti Sitompul Mumun Maemunah Pasupati, Bayu Ramdhani, Dadan Reka Rosita Rivan Wibowo Rohma Septiawati Santi Nurhunah Sintia Ayuandira Rahayu T. Husain Trias Arimurti Ulfa Sasqia Zahra Alya Tamima