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All Journal Jurnal Akuntansi JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Ilmiah Edunomika (JIE) ASAWIKA: Media Sosialisasi Abdimas Widya Karya Global Accounting : Jurnal Akuntansi Jurnal Akuntansi Kontemporer
Lusy
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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PELATIHAN MENULIS BAGI CALON PEBISNIS Yuliana Sri Purbiyati; Maria Widyastuti; Lusy; Pricilla Putri Angelita
Asawika : Media Sosialisasi Abdimas Widya Karya Vol 7 No 2 (2022): Jurnal Asawika Vol 7-2
Publisher : LPPM Unika Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/asawika.v7i2.108

Abstract

Menulis merupakan salah satu modal yang sudah selayaknya dimiliki oleh para pebisnis atau pengusaha awal. Keterampilan menulis sangat penting bagi para perintis usaha sendiri. Salah satu keuntungan keterampilan menulis adalah adanya kemampuan menuangkan ide atau gagasannya dalam bentuk tulisan sehingga ketika orang bisa berbicara maka dirinya sendiri itu mampu menyampaikan gagasan/idenya dalam bentuk tulisan. Dalam pelatihan menulis ini, semua peserta melalui tahap-tahap berikut ini, yaitu 1) persiapan, 2) menyusun outline, 3) menulis sesuai outline menjadi sebuah draft, 4) merevisi. Suasana pelatihan dibuat sedemikian rupa agar para peserta kerasan dan menemukan cara belajarnya sendiri. Target pelatihan menulis ini adalah para peserta mampu menyusun company profile dan proposal dan keduanya tercapai.Kata kunci: menulis, outline, company profile, proposal AbstractWriting is one of the skills that any businessperson or young entrepreneur should have. It is a very important skill for self-employed entrepreneurs. One of the advantages of writing skill is the ability to express ideas in written form so that even when they are unable to speak directly to each other, they will still able to convey their ideas in written form. In this writing workshop, all participants went through the following stages, namely 1) writing preparation, 2) outlining, 3) turning the outline into a draft, 4) revising. The training atmosphere is made in such a way that the participants might feel at home and find their own way of learning. The goal of this writing workshop is that the participants would be able to compile a good company profile and a good business proposal.Keywords: writing, outline, company profile, proposal
as Lusy
Global Accounting Vol. 3 No. 1 (2024): Global Accounting : Jurnal Akuntansi
Publisher : Fakultas Bisnis

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Abstract

Pengujian dilakukan guna membuktikan pengaruh price earning ratio, debt to equity ratio dan dividend payout ratio terhadap nilai perusahaan yang berfokus pada emiten sub sektor makanan dan minuman yang terdaftar di BEI tahun 2018-2022. Data riset ini ialah data sekunder yakni annually report yang berasal dari situs BEI, IDN Financials dan Yahoo Finance. Teknik penetapan sampel memakai purposive sampling yang menghasilkan 14 emiten dengan 5 tahun masa peninjauan sehingga memperoleh sebanyak 70 sampel. Analisis riset memakai analisis regresi data yang diaplikasikan pada software IBM SPSS Statistics 26. Riset ini membuktikan price earning ratio berpengaruh signifikan terhadap nilai perusahaan, debt to equity ratio dan dividend payout ratio tidak berpengaruh signifikan terhadap nilai perusahaan serta price earning ratio, debt to equity ratio dan dividend payout ratio secara simultan berpengaruh signifikan terhadap nilai perusahaan.
UNVEILING FUTURE PATHWAYS IN ESG AND SUSTAINABILITY: A BIBLIOMETRIC EXPLORATION OF EMERGING TRENDS AND RESEARCH GAPS Lusy; Ginting, Rafles
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 8 No 1 (2025): Jurnal Studi Akuntansi dan Keuangan, Juni 2025
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v8i1.659

Abstract

This study aims to identify future research opportunities in the field of sustainability and ESG through a bibliometric analysis of Scopus articles for the period 2014-2024, focusing on the fields of business, management, and accounting. The results show that the dominant topics are sustainable development, CSR, and governance, while ESG investment, financial performance, and new technologies are still under-explored. Driven by stakeholder expectations, regulations, and the need for legitimacy for ESG adoption, in line with stakeholder theory, legitimacy theory, and natural resource-based approach (NRBV). This study highlights the need for the development of standardized ESG metrics, increasing regional diversity, and cross-disciplinary integration to strengthen the understanding and implementation of sustainability. This study contributes to bridging the research gap, identifying emerging trends, developing an ESG roadmap and developing more effective sustainability strategies.
MAPPING SUSTAINABLE SUPPLY CHAIN MANAGEMENT IN HOSPITALITY INDUSTRY – A BIBLIOMETRIC ANALYSIS Susanti, Christina; Lusy
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 2 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i2.17460

Abstract

As a vital part of the tourism sector, the hospitality industry plays a significant economic role but also contributes considerably to environmental degradation. Sustainable Supply Chain Management (SSCM) has emerged as a strategic approach to address these ecological impacts while improving operational and economic performance. This study presents a comprehensive bibliometric analysis of the SSCM literature within the hospitality industry from 2015 to 2025, utilizing data extracted from the Scopus database. Using RStudio (Biblioshiny), VOSviewer, and Scopus Analyze. This research identifies publication trends, key contributing authors, prominent journals, countries, and the co-occurrence of keywords to map the intellectual structure of the field. A total of 95 articles were analyzed, revealing an upward trend in SSCM research, particularly following the COVID-19 pandemic. The findings indicate that the field is multidisciplinary, with significant contributions from business, social sciences, and environmental studies. China and Spain are the leading contributor countries, while the most frequently used keywords include "tourism," "sustainability," and "supply chain management." Cluster and thematic analyses revealed five major research themes, and gaps were identified in areas such as expert specialization, case studies, and integrating emerging technologies. The study also proposes future research directions by applying the Resource-Based View and Dynamic Capabilities Theory to examine how internal resources and adaptive capabilities influence sustainable supply chain strategies in the hospitality sector. These insights are valuable for academics, practitioners, and policymakers aiming to shape sustainable practices that align with global development goals.
THE SYNERGY OF TAX DIGITALIZATION IN ENHACING TAX COMPLIANCE Andrew, Richard; Lusy; Mastan, Stanislaus Adnanto; Pranata, Yosef
Jurnal Akuntansi Kontemporer Vol. 17 No. 3 (2025): Jurnal Akuntansi Kontemporer
Publisher : Widya Mandala Surabaya Catholic University

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Abstract

Research Purposes This study examines how digitalization, tax understanding, and technology-based socialization influence MSME taxpayer compliance.The research focuses on MSMEs in Surabaya and Sidoarjo, East Java—regions with the third-largest MSME populations in Indonesia, totaling over 1.2 million businesses. Sidoarjo hosts approximately 206,000 MSMEs, while Surabaya has 65,000. Both regions serve as major industrial hubs in East Java. Research Method Using a purposive sampling method, data were collected through a structured questionnaire distributed via Google Forms, employing a 5-point Likert scale. This quantitative study aims to analyse whether the increasing level of digitization and technology-driven tax initiatives can sustain MSME taxpayer compliance amid the rapid advancements of the Industrial Revolution 5.0. Research Results and Findings The study emphasizes the importance of taxpayer education and the effectiveness of digital tax systems in fostering long-term compliance among MSMEs, contributing to the broader discourse on sustainable tax practices in a digital economy.
The Influence of MSME Perfomance Seen from Innovation as Mediation Lusy; Hermanto, Yustinus Budi; Boedihardjo, Damianus Christian
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 13 No. 1 (2025): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v13i1.45665

Abstract

This study examines the effect of Intellectual Capital and entrepreneurial Orientation on Company Value, especially MSMES with Innovation as a mediating variable. This study used a quantitative approach with questionnaires distributed to 237 respondents, varied, as many as 182 respondents had micro-businesses, while 55 respondents had small businesses. Data were processed using SEM analysis, with AMOS 24 software. The results showed that Intellectual Capital and Entrepreneurial Orientation affected Innovation. However, Intellectual Capital and Innovation do not affect Company Value. Besides that, Entrepreneurial Orientation influences the Company’s Value. Another hypothesis shows that Innovation does not mediate Intellectual Capital on Company Value, but mediates Entrepreneurial orientation on Firm Value. The novelty of this research lies in the model created. As for future development, it can be more detailed to distinguish Innovation, both from products and innovation from the process.    
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, CURRENT RATIO, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Felix, Jonathan Donny; Lusy
Jurnal Akuntansi Vol 18 No 2 (2024): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v18i2.4639

Abstract

This study aims to determine and analyse the effect of corporate social responsibility, current ratio, and profitability on the value of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2019-2020. The research method used is quantitative method. Quantitative research methods can be interpreted as methods in the population. This research is usually used to examine certain populations or samples. Data collection using research instruments. The population or subject in this study are companies in the consumer goods industry sector with a total population of 60 companies listed on the Indonesia Stock Exchange. The sampling technique used is saturated sampling. The data was analysed through descriptive statistical analysis, model feasibility test, classical assumption test, multiple linear regression analysis, and coefficient of determination. Hypothesis testing used is the t test statistical method with IBM SPSS 26 software. The results showed that corporate social responsibility, current ratio and profitability affect firm value.
BALANCED SCORECARD REIMAGINED: STRATEGI MULTIDIMENSI UNTUK KINERJA, KBERLANJUTAN, DAN TRANSFORMASI DIGITAL Lusy; Hermanto, Yustinus Budi; Yuliana Sri Purbiyati; Monica Candra Tjahjono
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.18037

Abstract

This study synthesizes eight recent articles that repositon the Balanced Scorecard (BSC) from merely a performance measurement tool to a multidimensional, adaptive, and strategically relevant management system in the digital era. Through a multi-method and interdisciplinary approach, the article demonstrates how BSC has evolved by integrating sustainability aspects (ESG), digital transformation, and various sectoral contexts, including SMEs, the public sector, education, and post-pandemic industries. The findings reveal that the Sustainability Balanced Scorecard (SBSC) has become a more inclusive model, addressing stakeholder interests and responding to market and technological dynamics. This article offers not only theoretical contributions, by combining BSC, ESG, contingency, and dynamic capabilities theories; but also practical implications for managers, academics, and system developers to adopt a more flexible, measurable, and sustainable strategic framework.
Co-Authors Boedihardjo, Damianus Christian Felix, Jonathan Donny Maria Widyastuti Monica Candra Tjahjono Pranata, Yosef Pricilla Putri Angelita Rafles Ginting Richard Andrew Stanislaus Adnanto Mastan, Stanislaus Adnanto Susanti, Christina Yuliana Sri Purbiyati Yustinus Budi Hermanto