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All Journal Journal of Economic, Bussines and Accounting (COSTING) Widya Akuntansi dan Keuangan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Trias Arimurti
Universitas Buana Perjuangan Karawang
Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Penerapan Sistem e-Filling Dengan Pemahaman Internet Terhadap Kepatuhan Wajib Pajak Sebagai Variabel Moderasi Di KPP Pratama Karawang Utara Trias Arimurti; Yanti Yanti; Ulfa Sasqia
Jurnal Widya Akuntansi dan Keuangan Vol 3 No 2 (2021): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v3i2.1769

Abstract

E-filling is a service for filling and submitting Taxpayer Tax Returns), which is carried out electronically through a real-time online system to prepare and submit SPT. This research will specifically examine how the implementation of the e-filling system on taxpayer compliance, then find out how internet understanding can moderate the relationship between the e-filling system and taxpayer compliance and how much influence the application of the e-filling system and internet understanding has on taxpayer compliance. This research is a type of causality that uses a quantitative approach. The population of this research is Individual Taxpayer ASN Karawang District which works in the Government Institution of North Karawang. The sample used in this study was 100 respondents. The data is processed using multivariate regression technique with moderation testing. The results of data analysis, i.e., The application of the e-filling system filling on Taxpayer Compliance, does not have a statistically significant effect, while is moderated by an internet understanding of Taxpayers, is proven to be significant concerning Taxpayer Compliance. The contribution of applying the e-filling system and internet understanding to taxpayer compliance with taxpayers at KPP Pratama Karawang Utara is only 3.9 percent.
Pengaruh Leverage, Good Corporate Governance dan Sistem Pengendalian Manajemen Terhadap Pengungkapan Sustainability Report: Studi Kasus pada Industri Pertambangan yang Tercatat di Bursa Efek Indonesia Periode 2018-2021 Yani Febriawaningsih; Yanti; Trias Arimurti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 11 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i11.3735

Abstract

The aim of this research focuses on leverage, good corporate governance and management control systems for sustainability report disclosures. The method used in this research is a descriptive quantitative method with data taken using a purposive sampling technique from financial reports and sustainability reports of mining companies listed on the Indonesia Stock Exchange, utilizing the Smart PLS version 3.0 application. The results of this research show that the influence of leverage, good corporate governance and management control systems have a positive effect on sustainability report disclosure.
Analisis Penerapan Akuntansi Berdasarkan Sak EMKM pada UMKM: Warung Seblak Teh Windy Putri Damayanti; Puji Isyanto; Trias Arimurti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 11 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i11.4210

Abstract

MSMEs have a significant contribution, including: increasing employment opportunities and obtaining labor, forming Gross Domestic Product (GDP), and also becoming an option for people with low incomes to carry out productive economic activities. The object of this research is the UMKM Seblak Teh Windy which is located in Karawang Regency. This research aims to obtain information on how Seblak Teh Windy presents financial reports, analyze the accuracy of Seblak Teh Windy's financial accounting process using SAK EMKM, and reconstruct Seblak Teh Windy's financial records based on SAK EMKM. Qualitative methods were used in this research, data collection was carried out through interviews and documentation. The final results stated that Seblak Teh Windy UMKM did not keep financial records in accordance with SAK EMKM, where they only compiled daily expenses and receipts. Therefore, this research produces an analysis of Seblak Teh Windy's financial records in accordance with SAK EMKM, consisting of a financial position report, notes to financial reports and profit and loss reportss.
Penerapan Sak EMKM Dalam Kualitas Laporan Keuangan UMKM (Studi Kasus Pada UMKM Butik Roem Store) Hositania Hositania; Carolyn Lukita; Trias Arimurti
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.v7i5.12079

Abstract

Penelitian ini bertujuan untuk melihat bagaimana penerapan Standar Akuntansi Keuangan (SAK) Entitas Mikro, Kecil, dan Menengah (UMKM) membantu meningkatkan laporan keuangan UMKM. Penelitian ini menggunakan studi kasus deskriptif kualitatif, dan data dikumpulkan melalui wawancara, observasi, dan analisis dokumen. Hasil penelitian menunjukkan bahwa penerapan SAK EMKM meningkatkan kualitas laporan keuangan UMKM Butik Roem Store. Adopsi SAK EMKM membuat laporan keuangan lebih teratur, transparan, dan sesuai dengan persyaratan pemangku kepentingan. SAK EMKM juga membantu UMKM memahami kondisi keuangan, yang membantu mereka membuat keputusan yang lebih baik tentang pertumbuhan dan kemajuan. Dalam penelitian ini, penerapan SAK EMKM meningkatkan kualitas laporan keuangan UMKM, termasuk Butik Roem Store.
Analisis Penerapan Akuntansi Berdasarkan Sak EMKM pada UMKM: Warung Seblak Teh Windy Putri Damayanti; Puji Isyanto; Trias Arimurti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 11 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i11.4210

Abstract

MSMEs have a significant contribution, including: increasing employment opportunities and obtaining labor, forming Gross Domestic Product (GDP), and also becoming an option for people with low incomes to carry out productive economic activities. The object of this research is the UMKM Seblak Teh Windy which is located in Karawang Regency. This research aims to obtain information on how Seblak Teh Windy presents financial reports, analyze the accuracy of Seblak Teh Windy's financial accounting process using SAK EMKM, and reconstruct Seblak Teh Windy's financial records based on SAK EMKM. Qualitative methods were used in this research, data collection was carried out through interviews and documentation. The final results stated that Seblak Teh Windy UMKM did not keep financial records in accordance with SAK EMKM, where they only compiled daily expenses and receipts. Therefore, this research produces an analysis of Seblak Teh Windy's financial records in accordance with SAK EMKM, consisting of a financial position report, notes to financial reports and profit and loss reportss.
ANALISIS AKUNTANSI LINGKUNGAN PADA PT SINTAS KURAMA PERDANA Dela Ramandana Dewi; Budi Rismayadi; Trias Arimurti
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.v8i3.15727

Abstract

Pencemaran lingkungan akibat limbah industri menjadi masalah global yang memerlukan perhatian khusus, termasuk Indonesia. Mengikuti standar yang berlaku akuntansi lingkungan sangat penting untuk mencatat dan melaporkan biaya lingkungan secara jelas dengan standar akuntansi yang berlaku. Penelitian ini bertujuan untuk menganalisis penerapan akuntansi lingkungan pada pengelolaan limbah di PT Sintas Kurama Perdana. Metode penelitian yang digunakan pada penelitian ini adalah metode kualitatif dengan pendekatan deskriptif. Hasil menunjukan bahwa PT Sintas Kurama Perdana telah mengalokasikan biaya lingkungan dalam bentuk jasa pembuangan limbah, namun pencatatan biaya tersebut masih digabungkan dengan biaya pemeliharaan yang dialokasikan pada harga pokok produksi hal ini menunjukan bahwa perusahaan belum sepenuhnya menerapkan akuntansi lingkungan secara terpisah dalam laporan keuangan. Oleh karena itu, perusahaan disarankan untuk memisahkan pencatatan biaya lingkungan dan mengintegrasikan prinsip akuntansi lingkungan agar sesuai dengan standar yang berlaku.
Co-Authors Dela Ramandana Dewi Hositania Hositania Isyanto, H. Puji Lukita, Carolyn Putri Damayanti Rismayadi, Budi Ulfa Sasqia Yani Febriawaningsih Yanti Yanti Yanti