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All Journal Prosiding PESAT Profita : Komunikasi Ilmiah dan Perpajakan International Journal of Social Science and Business Journal of Economic, Management, Accounting and Technology (JEMATech) Jurnal Equity 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 Pengabdian kepada Masyarakat Jurnal Abdimas Ekonomi Dan Bisnis (JAMEB) EPIGRAM (e-journal) Studi Akuntansi, Keuangan, dan Manajemen Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Journal of Accounting and Finance Management (JAFM) Jurnalku Accounting Student Research Journal 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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Studi Literatur: Pengaruh Green Accounting Terhadap Kinerja Keuangan di Perusahaan yang Terdaftar Bursa Efek Indonesia Ramadhan Sanaa Adika; Muhammad Luthfi; Rifki Mahmudi; Khalisah Oktavia; Adinda Rabiatuladawiyah; Muhammad Fayaadh; Lidya Primta Surbakti
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.
Analisis Efektivitas Sistem Pengendalian Manajemen terhadap Pengambilan Keputusan Strategis di Industri Jasa Keuangan Yazid, Muhammad Nafis; Sirait, Yohanes Revaldo; Fathoni, Syahri; Irwansyah, Muhamad; Surbakti, Lidya Primta
Accounting Student Research Journal Vol 4 No 1 (2025): ASRJ - Maret 2025
Publisher : Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62108/asrj.v4i1.8752

Abstract

Kajian literatur mengenai efektivitas sistem pengendalian manajemen (SPM) dalam industri jasa keuangan menyoroti beberapa aspek krusial. SPM mendukung pengambilan keputusan strategis melalui pendekatan seperti Balanced Scorecard yang mengukur kinerja finansial dan non-finansial. Desain SPM yang sesuai dengan strategi perusahaan dan dinamika pasar, serta fleksibilitas dan adaptabilitasnya, menjadi kunci dalam industri keuangan yang cepat berubah. Tantangan implementasi SPM mencakup dukungan top manajemen dan teknologi informasi yang tepat. Evaluasi keberhasilan SPM juga harus mempertimbangkan budaya organisasi dan struktur kepemimpinan. Penelitian ini menggunakan metode kualitatif deskriptif untuk menganalisis efektivitas SPM dalam pengambilan keputusan strategis di industri jasa keuangan melalui studi pustaka dan data sekunder dari artikel jurnal terindeks internasional atau SINTA. SPM yang efektif memberikan dukungan signifikan bagi institusi keuangan dalam menghadapi tantangan strategis dan regulatori, bergantung pada kesesuaian strategis dan kemampuan organisasi untuk beradaptasi dengan perubahan eksternal.
FAKTOR-FAKTOR YANG MENENTUKAN AUDIT DELAY Surbakti, Lidya Primta; Mashuri, Ayunita Ajengtiyas Saputri
EQUITY Vol 18 No 1 (2015): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v18i1.461

Abstract

This study is performed to examine the effect of Auditor’s Opinion, Solvency Size CPA Firm and profitability toward the probability to Audit Report Lag in Consumer Goods Industry in Indonesian Stock Exchange over period 2010-2012. The population of this research is 35 Consumer Goods Industry companies listed on the Indonesia Stock Exchange over period 2010-2012. The data is obtained based on corporate finance reporting that at publication. It is gained sample amount of 28  ompanies from 35 companies those are classified in Consumer Goods Industry in Indonesian Stock Exchange. The analysis technique used here is multiple linear regression and hypothesis test using t-statistic and F-statistic with level of significance 5%. This research results that  uditor’s Opinion , Size CPA Firm, Solvency and Gain-Loss are not  ignificant effect to Audit Report Lag. We suggest for investors in  ndonesian Stock Exchange that paying attention others factor that  egards Audit Report Lag because with those information theycan make the best decision for their investment..
Pengaruh Karakteristik Komite Audit terhadap Penghindaran Pajak dengan Kualitas Audit Eksternal sebagai Variabel Moderasi Ziliwu, Dela Benita; Surbakti, Lidya Primta; Mashuri, Ayunita Ajengtiyas Saputri
EQUITY Vol 24 No 1 (2021): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v24i1.2258

Abstract

Penelitian ini bertujuan untuk menguji bagaimana pengaruh dari karakteristik komite audit terhadap penghindaran pajak pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode tahun 2016 hingga tahun 2018. Pada penelitian ini, pengukuran karakteristik komite audit akan menggunakan komponen karakteristik anggota komite audit menurut size, expertise, dan tenure. Untuk variabel kontrol yang digunakan adalah leverage, size, net operating loss, dan variabel moderasi yang diujikan adalah kualitas audit eksternal. Penentuan sampel menggunakan metode purposive sampling, sehingga sampel penelitian perusahaan yang terdaftar di Bursa Efek Indonesia selama periode tahun 2016 hingga tahun 2018 adalah sejumlah 151 perusahaan. Pada penelitian ini, diperoleh sampel sejumlah 113 perusahaan, dengan total pengamatan sejumlah 339 yang sesuai dengan kriteria variabel penelitian. Teknik analisis dibantu dengan program STATA, dan analisis yang digunakan adalah regresi linier berganda dengan tingkat signifikansi sebesar 10%. Hasil penelitian menunjukkan bahwa, terdapat pengaruh positif karakteristik komite audit terhadap penghindaran pajak.
Dampak Inovasi Teknologi Terhadap Kinerja Keuangan Perusahaan Manufaktur di Indonesia Wibawaningsih, Ekawati Jati; Surbakti, Lidya Primta
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 9 NOMOR 1 TAHUN 2025
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v0i0.11498

Abstract

This research was designed to explore the impact of technological innovation on company value in Indonesian manufacturing companies. This research proposes a resource-based model to examine the impact of technological innovation on financial performance. In this research, the sample used is non-financial companies listed on the Indonesia Stock Exchange for the 2020-2022 period. Based on the test results, it was found that technological innovation (IT) had a positive and significant effect on financial performance. By considering these results, developing innovation in the field of technology can improve financial performance for all stakeholders. The implication of the results of this research is that companies are expected to encourage increased investment, especially in the field of technological innovation to improve company performance.
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.
Whistleblowing System: Do seniors blow less? Sari, Rida Perwita; Surbakti, Lidya Primta; Sari, Rika Puspita; Nuswantara, Dian Anita
JASF: Journal of Accounting and Strategic Finance Vol. 6 No. 1 (2023): JASF (Journal of Accounting and Strategic Finance) - June 2023
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v6i1.397

Abstract

To fortify itself against any harmful behavior, an organization has meticulously designed a whistleblowing policy system. Despite the availability of this channel, not all members actively engage in using it to contribute to the overall health of the organization. To address this issue effectively, organizations need to conduct in-depth analyses to identify the specific barriers within their context. Our study responds to such topical issues by observing the role of seniority in motivating organizational members to actively embrace their roles as whistle-blowers. The research specifically examines the role of maturity in influencing individuals to step forward and report wrongdoing within the organization. In doing so, we employed the moderated regressions as a methodological approach, involving 396 employees from eight East Java offices of the Directorate General of Taxation. The study's findings provide empirical support for the notion that positive attitudes toward the use of the whistleblowing system significantly increase members' intention to report instances of wrongdoing. However, the research fails to corroborate the hypothesis that age plays a significant role in influencing people’s intention to be whistle-blowers. Considering these results, the implications for organizational governance and policymaking are discussed.
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.
Co-Authors Adinda Rabiatuladawiyah Agus Maulana Agus Maulana Agustina, Yosellyne Hutri Alya, Audrey Amasti, Novia Aniek Wijayanti Aniek Wijayanti Annisa, Ghefira Nur Ayunita Ajengtiyas Saputri Mashuri Biswan, Ali Tafriji Danial, Ahmad Dela Benita Ziliwu Dewi Darmastuti Dian Anita Nuswantara Ditta Dwi Astuti Dwi Lestari Edi Warman Edi Warman Ekawati Jati Wibawaningsih Ekawati Jati Wibawaningsih Fais Muta'as Sidiq Fathoni, Syahri Hestina Muzdalipatul Farha Irwansyah, Muhamad Khalisah Oktavia Khoirul Aswar Lumbangaol, Lamtiur Ruth Miftah, Munasiron Muhammad Fayaadh Muhammad Luthfi Mulyantini, Sri Novia Amasti Nurmatias Nurmatias Praptiningsih Praptiningsih Prasetyo Hadi Rahel, Rhegina Ramadhan Sanaa Adika Ranti Nugraheni Ratna Hindria Dyah Pita Sari Retna Sari Rida Perwita Sari Rifki Mahmudi Rika Puspita Sari Safira Samsiah Sari, Meri Putri Sirait, Yohanes Revaldo Subur Subur 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