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All Journal Journal of Economic, Bussines and Accounting (COSTING) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Community Development Journal: Jurnal Pengabdian Masyarakat e-Jurnal Apresiasi Ekonomi
Rohma Septiawati
Universitas Buana Perjuangan Karawang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences

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Faktor – Faktor Yang Mempengaruhi Kesiapan Penerapan SAK EMKM Pada UMKM Di Kecamatan Karawang Timur Niken Ayu Pratiwi; Lilis Lasmini; Rohma Septiawati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.12005

Abstract

Studi ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi kesiapan penerapan Standar Akuntansi Keuangan untuk Entitas Mikro, Kecil, dan Menengah (SAK EMKM) pada Usaha Mikro, Kecil, dan Menengah (UMKM) di Kecamatan Karawang Timur, Kota Karawang. Pendekatan kuantitatif digunakan dengan sampel sebanyak 71 responden dari usaha mikro, dipilih melalui teknik Slovin. Pengumpulan data dilakukan dengan penyebaran kuesioner kepada pelaku UMKM secara langsung dan online. Analisis regresi linier berganda menjadi teknik analisis data. Temuan menunjukkan bahwa tingkat pendidikan memiliki dampak signifikan terhadap kesiapan mengadopsi SAK EMKM, sedangkan motivasi dan persepsi tidak berpengaruh. Secara umum, pendidikan, motivasi, dan persepsi bersama-sama mempengaruhi kesiapan UMKM dalam mengadopsi SAK EMKM.
PENGARUH PENERAPAN GREEN ACCOUNTING DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN (STUDI KASUS: PERUSAHAAN SEKTOR ENERGY YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018 – 2022) Atep Sudirman; Devi Astriani; Rohma Septiawati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (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.v7i6.12654

Abstract

Global warming is a hot topic of discussion. The impact of this phenomenon is very significant on the survival of humans and other living creatures. Tight competition in the industrial world encourages companies to improve their performance in order to survive and achieve their goals of obtaining maximum profits. However, sometimes in an effort to achieve these goals, they ignore the environmental impacts resulting from their business activities. Legitimacy theory recommends that companies provide a sense of confidence to the public so that they accept the company's activities and performance. The aim of this research is to determine the effect of implementing Green Accounting and Corporate Social Responsibility (CSR) on Company Value in Energy sector companies listed on the Indonesia Stock Exchange. This research uses secondary data, namely annual reports and financial reports of energy companies listed on the IDX for the 2018 - 2022 period. It uses 12 energy sector companies as samples and uses multiple regression analysis as an analysis technique in this research. Data analysis obtained shows that the Green Accounting and CSR variables have a significant effect on Company Value.
PENGARUH GREEN ACCOUNTING DAN KINERJA KEUANGAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2018-2022 Maya Ahyani; Rohma Septiawati; Ade Trisyanto
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (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.v7i6.12739

Abstract

The purpose of this study is to find out the impact of green accounting and financial performance on tax avoidance on mining companies listed on the Indonesian Stock Exchange, publish financial reports and registered at the Ministry of Environment and Forestry PROPER for the period 2019 to 2022. A sample of 85 on a mining company. Sampling using purposive sampling techniques. Using quantitative methods, the data is taken as secondary data. Technique in data processing using SmartPLS version 3.0. The research uses stakeholder theory, to help corporate management increase value creation as a result of environmental activities carried out and minimize possible losses to stakeholders. The measurement of green accounting uses the PROPER rating published by the Ministry of Environment and Forestry. Financial performance is projected by Return On Asset (ROA). Measurement of tax deduction using Cash Effective Tax Rate (CETR). The results of this study show that green accounting variables have no significant impact on tax avoidance, while financial performance variables result have a significant effect on tax evasion in mining companies listed on the Indonesian Stock Exchange in 2019 to 2022.
PENGARUH PERTUMBUHAN PERUSAHAAN DAN BOARD DIVERSITY TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Reny Ernitasari; Rohma Septiawati; Avincennia Vindy Fitriana
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 3 (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/costing.v8i3.15662

Abstract

Tujuan penelitian ini yakni guna mengetahui pengaruh pertumbuhan perusahaan, gender diversity, dan pendidikan dewan komisaris terhadap pengungkapan tanggung jawab sosial perusahaan pada perusahaan industri sub sektor barang dan jasa. Populasi penelitian ini ialah perusahaan industri sub sektor barang dan jasa yang terdaftar di Bursa Efek Indonesia pada periode 2019-2023. Sampel penelitian ini diambil melalui metodologi purposive sampling sehingga diperoleh 16 perusahaan disertai jumlah sampelnya 80. Data penelitian ini diolah melalui softwere SmartPLS 4 menerapkan pendekatan Partial Least Square yakni: Outer model, Inner model, beserta Uji Hipotesis. Hasil penelitian memperlihatkan bahwasanya Gender Diversity dan Pendidikan Dewan Komisaris berpengaruh positif terhadap pengungkapan tanggung jawab sosial perusahaan. Selain itu, penelitian ini berkontribusi dalam menghadirkan wawasan bagi perusahaan industri dalam merancang strategi keberlanjutan yang efektif untuk meningkatkan loyalitas pemangku kepentingan
Co-Authors Ade Trisyanto Atep Sudirman Avincennia Vindy Fitriana Chitia Liviana Kurniawan Devi Astriani Febrina Alisa Dewi Fista Apriani Sujaya Ghanis Noventa Saghita Ihsan Nasihin Imam Nurudin Kiki Rizkiya Amalia Lubis Lilis Lasmini Lukita, Carolyn Maya Ahyani Meliana Puspitasari Moch Agus Ariffianto Niken Ayu Pratiwi Nursinda Kulsum Reny Ernitasari Reza Mega Ariyani Rosa Amelia Sari Marlina Siti Dian Astuti Yanti Yanti