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All Journal Prosiding PESAT Jurnal ASET (Akuntansi Riset) Profita : Komunikasi Ilmiah dan Perpajakan International Journal of Social Science and Business Journal of Economic, Management, Accounting and Technology (JEMATech) JASF (Journal of Accounting and Strategic Finance) Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Studi Akuntansi dan Keuangan Indonesia (SAKI) Jurnal Ilmiah Akuntansi Kesatuan Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Eksplorasi Akuntansi (JEA) Jurnal Pengabdian kepada Masyarakat Jurnal Abdimas Ekonomi Dan Bisnis (JAMEB) Journal of Applied Accounting And Business (JAAB) EPIGRAM (e-journal) KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi Studi Akuntansi, Keuangan, dan Manajemen Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Akuntansiku Journal of Accounting and Finance Management (JAFM) Jurnalku Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Accounting Student Research Journal Jurnal Akademi Akuntansi Indonesia Padang Veteran Economics, Management & Accounting Review E-Amal: Jurnal Pengabdian Kepada Masyarakat ⁠International Journal of Asian Pacific Community Service Equity
Lidya Primta Surbakti
Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Environmental cost analysis to determine the effectiveness and efficiency of environmental activity control Danial, Ahmad; Surbakti, Lidya Primta; Biswan, Ali Tafriji
Jurnalku Vol 5 No 2 (2025)
Publisher : PT Wim Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jurnalku.v5i2.1546

Abstract

This study aims to analyze the environmental costs incurred by PT Perusahaan Gas Negara Tbk. in controlling environmental activities from 2019 to 2023 and assess the effectiveness and efficiency of environmental cost control. The environmental costs analyzed consist of prevention costs, detection costs, internal failure costs, and external failure costs. The research method used is a qualitative analysis with a content analysis approach to the sustainability reports published by the company. The results show that although the company has implemented environmental activity control, the effectiveness of this control is still suboptimal, especially in 2022, where there was a significant increase in costs related to environmental management to comply with the PROPER policy. However, in overall, environmental cost control has been efficient, as indicated by the relatively small ratio of environmental costs to total operational costs. This study provides insights for the company to improve the effectiveness of environmental cost management, focusing on enhancing preventive activities to reduce failure costs that could harm the company in the future.
Tax Literacy: Basic Tax Education for MSMEs in Cipayung District, East Jakarta Darmastuti, Dewi; Wibawaningsih, Ekawati Jati; Surbakti, Lidya Primta
⁠International Journal of Asia Pacific Community Service Vol. 2 No. 1 (2025)
Publisher : Universitas Kristen Cipta Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71131/zcb0vb74

Abstract

Micro, Small, and Medium Enterprises (MSMEs) in Indonesia often face tax compliance. This problem is also experienced by MSME actors in Cipayung District, East Jakarta. A challenge addressed through a Community Service initiative aimed at strengthening foundational tax literacy. The program sought to enhance participants’ understanding of tax regulations, improve documentation accuracy, mitigate penalty risks, and promote business resilience. Conducted by accounting faculty and graduate students from Universitas Pembangunan Nasional "Veteran" Jakarta, the initiative featured workshops on updated tax policies, supplemented by feedback collection via digital surveys. Participants also can consult on tax issues that they experience in their business practices. Results revealed that all participants were satisfied, with acknowledgment of the program’s practical value and requests for follow-up training. This activity highlights the critical role of continuous tax education in fostering sustainable MSME development and compliance.
Authentic Culinary Business for Sustainable Tourism: Strategy, Experience, Motivation and Value Mulyantini, Sri; Surbakti, Lidya Primta; Maulana, Agus; Wibawaningsih, Ekawati Jati
Studi Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 1 (2025): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i1.4279

Abstract

Purpose: This study analyzes the City Government’s strategy in developing culinary businesses to support sustainable tourism in Magelang (Central Java) and Depok (West Java), focusing on the role of natural resources, social dynamics, and cultural heritage. Methodology/approach: Using a qualitative case study approach, data were collected through unstructured interviews with 10 key informants from 2023 to 2024. The study examines government strategies and stakeholder involvement in preserving local identity and engaging tourists. Results/findings: Culinary business development emphasizes preserving cultural identity, providing training, and encouraging participation through exhibitions, cooking classes, and workshops. Storytelling and social media campaigns promote engagement. Sustainability is supported through legal protections, consistent promotion, and participation in festivals. Public education fosters cultural pride. The government integrates sustainable tourism principles by balancing economic, environmental, and social goals through collaboration with stakeholders. Concllusion: A strategic, culturally grounded, and collaborative approach is vital to developing sustainable culinary businesses and enhancing tourism appeal. Limitations: The study focuses on policymakers and business actors, excluding cultural stakeholders whose perspectives may offer additional insights. Contribution: The findings inform policy development to support culinary sustainability, encourage government-industry collaboration, and promote culture-driven culinary marketing for inclusive economic growth.
Psikologi Dalam Manajemen Akuntansi: Review Literatur Tentang Kognitif dan Motivasi Alya, Audrey; Vini Rika, Eunike; Annisa, Ghefira Nur; Tatnya, Hutri Zarah; Lumbangaol, Lamtiur Ruth; Sari, Meri Putri; Rahel, Rhegina; Agustina, Yosellyne Hutri; Surbakti, Lidya Primta
Accounting Student Research Journal Vol 4 No 2 (2025): ASRJ - September 2025
Publisher : Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62108/asrj.v4i2.10109

Abstract

Pengambilan keputusan akuntansi terdapat dipengaruhi oleh peran psikologis, yaitu motivasi dan kognitif. Kognitif mempengaruhi cara individu memproses informasi dan motivasi mendorong perilaku individu untuk mencapai tujuan tertentu. Penelitian ini mengkaji mengenai peran psikologis yaitu motivasi dan kognitif dengan metode kualitatif berbasis literatur review. Diketahui bahwa motivasi dan kognitif tidak hanya mempengaruhi proses pengambilan keputusan tetapi kualitas, etika keputusan yang diambil serta menciptakan lingkungan kerja yang mendukung pengambilan keputusan yang objektif, etis dan efektif.
Pengaruh Sistem ERP Terhadap Pengelolaan Persediaan Bahan Baku Dengan Pengendalian Internal Sebagai Variabel Moderasi Supriyadi, Agung; Firmansyah, Amrie; Surbakti, Lidya Primta
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 9 NOMOR 2 TAHUN 2025
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v9i2.12634

Abstract

In the era of digitalised business, Enterprise Resource Planning (ERP) has become an important tool for supporting operational efficiency. This study aims to analyse the effect of ERP on inventory management with internal control as a moderating variable. Data was collected from 30 respondents in the Procurement & Logistics and Sales & Marketing divisions, then analysed using the Structural Equation Modelling–Partial Least Squares (SEM-PLS) method. The results show that ERP has a positive effect on inventory management, and internal control significantly strengthens this relationship. The R-square value of 0.596 confirms that the model has adequate explanatory power. These findings have practical implications for decision makers, namely the importance of viewing ERP implementation not only as a technology project, but also as part of an organisational governance strategy. Strengthening internal control through standard procedures, monitoring mechanisms, and audit policies is key to ensuring the effectiveness of ERP and preventing inefficiencies in inventory management.
Adopsi Artificial Intelligence (AI) Dalam Audit Internal Sektor Publik di Indonesia: Sebuah Tinjauan Sistematis Khaq, M. Zainul; Surbakti, Lidya Primta
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 9 NOMOR 2 TAHUN 2025
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v9i2.12692

Abstract

Artificial Intelligence (AI) in public sector internal audit offers substantial promise for enhancing efficiency and accountability, yet its adoption remains limited due to organizational unpreparedness and institutional barriers. This study explores how organizational readiness and institutional challenges influence AI implementation in audit functions, using a Systematic Literature Review of 583 articles. The findings reveal that current literature is heavily centered on conceptual discussions of readiness and barriers, with minimal empirical evidence of real-world implementation. As its core contribution, this research proposes a relational conceptual framework in which readiness and barriers act as primary determinants of AI adoption, embedded within the broader context of digital transformation in the public sector. A phased implementation strategy is also recommended, beginning with readiness assessment, followed by pilot projects, internal reforms, and culminating in systemic integration and continuous evaluation. The study contributes not only to theoretical understanding of digital adoption but also offers a strategic foundation for regulators and oversight bodies to build a sustainable, data-driven public audit ecosystem.
AKUNTANSI MANAJEMEN STRATEGIS DALAM ERA DIGITAL : REVIEW LITERATUR TENTANG TRANSFORMASI DAN INOVASI Bhaktiningsih, Tri Yuni; Surbakti, Lidya Primta
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4446

Abstract

Aspek bisnis termasuk di dalam akuntansi manajemen sudah mengalami perubahan signifikan terhadap perkembangan teknologi digital. Teknologi-teknologi yang bermunculan memungkinkan dapat membantu dalam pengolahan data yang lebih cepat, akurat, dan mendalam seperti Big Data, Artificial Intelligence (AI), dan Blockchain. Kajian literatur tentang bagaimana akuntansi manajemen strategis mampu beradaptasi dan berinovasi merupakan hal yang penting untuk menambah pemahaman. Penelitian ini menggunakan pendekatan literature review untuk mengumpulkan, menganalisis, dan mensintesis temuan penelitian yang ada terkait transformasi dan inovasi akuntansi manajemen strategis di era digital. Dampak positif dari teknologi ini antara lain pemrosesan data yang lebih cepat dan akurat serta peningkatan kemampuan dalam memprediksi tren masa depan untuk mendukung pengambilan keputusan strategis.
Pengaruh digitalisasi terhadap pengendalian internal: Sebuah kajian komprehensif Putra, Tris Chandra; Putra, Donny Maha; Surbakti, Lidya Primta
Jurnalku Vol 5 No 2 (2025)
Publisher : PT Wim Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jurnalku.v5i2.1599

Abstract

Transformasi digital telah menjadi motor penggerak perubahan fundamental dalam lanskap bisnis global, mendorong perusahaan untuk mengadopsi teknologi baru demi keunggulan kompetitif. Artikel ini menyajikan kajian komprehensif mengenai pengaruh digitalisasi terhadap pengendalian internal, menggunakan metode tinjauan literatur yang sistematis dan analisis teoritis. Kami mengeksplorasi bagaimana adopsi teknologi digital, seperti cloud computing, big data analytics, kecerdasan buatan (AI), otomatisasi proses bisnis (RPA), dan Internet of Things (IoT), menciptakan tantangan sekaligus peluang baru bagi pengendalian internal. Analisis mendalam dilakukan terhadap lima komponen COSO dalam rangka memahami secara komprehensif dampak digitalisasi. Kami juga mengkaji evolusi peran akuntan di era digital, termasuk keterampilan yang dibutuhkan untuk memastikan efektivitas pengendalian. Melalui sintesis literatur dan teori yang relevan, penelitian ini mengidentifikasi kesenjangan penelitian yang ada dan memposisikan kontribusinya dalam memberikan pemahaman yang lebih mendalam serta panduan praktis bagi organisasi dalam menavigasi kompleksitas pengendalian internal di tengah arus digitalisasi yang kian deras.
Analisis Kinerja Anggaran Belanja Pada PTN BLU X Tahun Anggaran 2021-2023 Wulandari, Ratna; Surbakti, Lidya Primta
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 8 NOMOR 2 TAHUN 2024
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v8i2.10041

Abstract

In managing the budget, it is crucial to conduct budget performance measurement or analysis, which involves assessing and measuring the implementation or realization of the budget. This study presents an original analysis of PTN X, a State University with BLU (Public Service Agency) status under the Ministry of Education, Culture, Research, and Technology. The BLU status provides flexibility in budget management. Therefore, the purpose of this research is to analyze the budget performance of PTN X as a basis for evaluation to improve quality. In this study, the authors use a descriptive quantitative method, with the research object being the budget performance of PTN X from 2021 to 2023. The data analysis techniques employed include several expenditure analysis calculations, namely 1) Variance Analysis, 2) Growth Analysis, 3) Compatibility Analysis, and 4) Efficiency Analysis. The Financial Expenditure Performance of PTN X, as seen from the Variance Analysis, falls into the good category or Favourable Variance. From the Growth Analysis perspective, there was no expenditure growth observed in 2022; however, there was expenditure growth in 2023. The Compatibility Analysis revealed an imbalance between operational and capital expenditures in 2021. In contrast, in 2022 and 2023, the balance between operational and capital expenditures can be considered stable. From the Expenditure Efficiency Analysis, it was found that the budget management of PTN X was inefficient during the years 2021-2023.
Studi Literatur: Pengaruh Green Accounting Terhadap Kinerja Keuangan di Perusahaan yang Terdaftar Bursa Efek Indonesia Sanaa Adika, Ramadhan; Luthfi, Muhammad; Mahmudi, Rifki; Oktavia, Khalisah; Rabiatuladawiyah, Adinda; Fayaadh, Muhammad; Surbakti, Lidya Primta
Accounting Student Research Journal Vol 3 No 2 (2024): ASRJ - September 2024
Publisher : Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62108/asrj.v3i2.8704

Abstract

Penelitian ini mengeksplorasi pengaruh penerapan green accounting terhadap kinerja keuangan perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Green accounting memungkinkan perusahaan untuk memasukkan biaya lingkungan dalam laporan keuangan, serta meningkatkan transparansi dan tanggung jawab terkait dampak lingkungan. Hasil penelitian menunjukkan korelasi positif antara green accounting dengan kinerja keuangan yang diukur melalui Return on Asset (ROA), Return on Equity (ROE), dan Market Value Added (MVA). Meskipun terdapat tantangan dalam implementasinya, seperti biaya yang tinggi dan kurangnya regulasi, penerapan green accounting dapat meningkatkan citra perusahaan dan mendukung pembangunan berkelanjutan.
Co-Authors Adam Muhamad Satria Agus Maulana Agus Maulana Agustina, Yosellyne Hutri Ali Tafriji Biswan Alvin Franata Alya, Audrey Amasti, Novia Amrie Firmansyah Aniek Wijayanti Aniek Wijayanti Annisa, Ghefira Nur Antonius Immanuel Parlindungan Aulia Khairunnisa Ayunita Ajengtiyas Saputri Mashuri Bhaktiningsih, Tri Yuni Danial, Ahmad Denta Amelia Dermawan, Irvan Dewi Darmastuti Dian Anita Nuswantara Ditta Dwi Astuti Dwi Lestari Edi Warman Edi Warman Ekawati Jati Wibawaningsih Ekawati Jati Wibawaningsih Fadhil Alfarisi Fais Muta'as Sidiq Fathoni, Syahri Fayaadh, Muhammad Febryan, Hilmi Hanin Febriana Hestina Muzdalipatul Farha Hilmi Febryan Ibnu Hadi Ibnu Hadi Irvan Dermawan Irwansyah, Muhamad Kabir, Muhammad Auwal Kayla Khaq, M. Zainul Khoirul Aswar Lingga Sekar Arum Lumbangaol, Lamtiur Ruth Luthfi Darmawan Mahmudi, Rifki Muahmmad Ridwan Muhammad Luthfi Muhammad Zidan Rosyid Mulyantini, Sri Munasiron Miftah Nabila Aisha Fathurrahman Novia Amasti Oktavia, Khalisah Parlindungan, Antonius Immanuel Praptiningsih Praptiningsih Putra, Donny Maha Putra, Tris Chandra Rabiatuladawiyah, Adinda Rahel, Rhegina Ranti Nugraheni Ratna Hindria Dyah Pita Sari Ratna Wulandari Retna Sari Reza Oktavia Rida Perwita Sari Rika Puspita Sari Safira Samsiah Sanaa Adika, Ramadhan Sari, Meri Putri Sihombing, Putri Sri Desmita Sirait, Yohanes Revaldo Subur Subur Supriyadi, Agung Swatdikun, Trairong Syakila Amalia Lihawa Tasya Karindra Tatnya, Hutri Zarah Vini Rika, Eunike Wibawaningsih, Ekawati Jati Wisnu Julianto Yazid, Muhammad Nafis Yeni Elfiza Abbas Yeni Elfiza Abbas Ziliwu, Dela Benita