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PENERAPAN ENVIRONMENTAL MANAGEMENT ACCOUNTING (EMA) DALAM KAITANNYA DENGAN INNOVATION STRATEGY UNTUK MENGATASI KRISIS EKOLOGI Mega Arum
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 1 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v17i1.497

Ecological problems have become one of the current issues. A Human-centered mentality, causes humans to view themselves as the masters of all creation. This view gives rise to acts of exploitation of nature which lead to disasters in the form of environmental pollution, the fact that environmental pollution problems are carried out by companies is a symbol of the failure of planning and design carried out by companies. This causes a business environment to be able to maintain its business processes so that companies must implement appropriate strategies to achieve company survival and sustainable development. thus the companies need to implement Environmental Management Accounting (EMA) in relation to innovation strategy which can provide many benefits for its users, including increasing product innovation, with the hope that companies can create innovative, quality and environmentally friendly products so that they can overcome the ecological crisis. This research aims to determine implementation Environmental Management Accounting (EMA) in relation to innovation strategy to overcome the ecological crisis. The approach model used in this research is the library approach. The research results explain that every company that carries out its activities uses environmentally friendly concepts through implementation Environmental Management Accounting (EMA) will have a higher value compared to other companies, so it can be concluded that the implementation Environmental Management Accounting (EMA) in relation to innovation strategy, can create quality products, and be a controller to increase product innovation as a means of overcoming the ecological crisis

STRATEGI PENGELOLAAN KEUANGAN SEKOLAH MELALUI PENDEKATAN GREEN ACCOUNTING DI SMK INFORMATIKA SERANG Mega Arum; Putri Wulandari
Jubaedah : Jurnal Pengabdian dan Edukasi Sekolah (Indonesian Journal of Community Services and School Education) Vol. 4 No. 2 (2024): Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah)
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jub.v4i2.211

This study aims to explore and analyze the implementation of Green Accounting as a financial management strategy in schools. Green Accounting, or environmental accounting, is an approach that integrates environmental aspects into the financial management process, with the primary goal of improving resource efficiency and minimizing negative environmental impacts. Through a case study in several schools in Indonesia, this research identifies various Green Accounting practices that have been implemented and measures their positive impact on school financial management. The results of the study indicate that the implementation of Green Accounting can increase environmental awareness among students and school staff, and significantly contribute to reducing operational costs through more efficient resource management. Additionally, schools adopting this approach also demonstrate improvements in waste management and energy usage. These findings indicate that Green Accounting is not only beneficial for the environment but also provides economic benefits for educational institutions. Therefore, this research suggests that schools integrate Green Accounting into financial management policies and practices as a strategic step towards sustainability. The implementation of this approach is expected to cultivate a younger generation that is more environmentally conscious and capable of managing resources wisely in the future

PENGARUH KUALITAS AUDIT, LIKUIDITAS, PROFITABILITAS, DAN SOLVABILITAS TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR INDUSTRI PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Mega Arum; Irna Maya Sari
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 2 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v17i2.604

The purpose of this study is to test whether audit quality, liquidity, profitability and solvency affect the audit opinion of going concern in manufacturing companies in the property and real estate sub-sector listed on the Indonesia Stock Exchange for the period 2018 – 2022. This study uses the purposive sampling method, namely by determining the sample by considering certain criteria. The research sample of 15 companies was taken from the pupulation of manufacturing companies in the industrial and real estate sub-sectors listed on the Indonesia stock exchange for the 2018-2022 period that have met the criteria that have been determined late. The data used is secondary data obtained from the Indonesia Stock Exchange and data analysis using the multicollinearity uni and logistic regression analysis with the SPSS version 25 application. The results of this study are that there is no influence between audit quality, liquidity, profitability and solvency on the audit opinion of going concern in manufacturing companies and property and real estate sub-sectors listed on the Indonesia Stock Exchange for the period 2018 – 2022

Pengaruh Tingkat Literasi Pajak Terhadap Kepatuhan UMKM Dalam Membayar PBB Lamsah Lamsah; Mega Arum; Erimina Halawa
Media Akuntansi Perpajakan Vol 11, No 1 (2026): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v11i1.9462

Penelitian ini bertujuan untuk menganalisis pengaruh tingkat literasi pajak terhadap kepatuhan Usaha Mikro, Kecil, dan Menengah (UMKM) dalam memenuhi kewajiban pembayaran Pajak Bumi dan Bangunan (PBB) serta mengidentifikasi faktor-faktor lain yang memengaruhi kepatuhan wajib pajak. Literasi pajak menjadi aspek penting karena pemahaman yang baik mengenai peraturan, prosedur, manfaat, dan sanksi perpajakan dapat meningkatkan kesadaran wajib pajak untuk patuh secara sukarela. Metode penelitian yang digunakan adalah literature review dengan menelaah berbagai jurnal nasional terakreditasi dan penelitian terdahulu periode 2020–2025 yang relevan dengan topik literasi pajak, kepatuhan wajib pajak, UMKM, dan pembayaran PBB. Data dianalisis secara deskriptif kualitatif melalui proses pengumpulan, pengelompokan, perbandingan, dan sintesis hasil penelitian terdahulu. Hasil penelitian menunjukkan bahwa mayoritas studi menyatakan literasi pajak berpengaruh positif dan signifikan terhadap kepatuhan UMKM dalam membayar PBB. Semakin tinggi tingkat pemahaman pelaku usaha terhadap kewajiban perpajakan, maka semakin tinggi pula tingkat kepatuhan pembayaran pajak. Namun demikian, beberapa penelitian menunjukkan bahwa literasi pajak tidak berpengaruh signifikan, sehingga kepatuhan juga dipengaruhi faktor lain seperti kualitas pelayanan pajak, sanksi perpajakan, kondisi ekonomi, serta kemudahan sistem pembayaran. Implikasi penelitian ini menunjukkan bahwa peningkatan literasi pajak dapat dijadikan strategi untuk meningkatkan kepatuhan UMKM dalam membayar PBB. Oleh karena itu, pemerintah daerah dan instansi perpajakan perlu memperkuat program edukasi, sosialisasi, serta pendampingan perpajakan secara berkelanjutan guna meningkatkan penerimaan pajak daerah dan mendukung pembangunan ekonomi.

Pengaruh Perceived Procedural Justice serta Trust in Tax Authority terhadap Tax Compliance UMKM melalui Tax Morale di Indonesia Loso Judijanto; Mega Arum; Junet Kaswoto; Selfy Andreany; Eko Sudarmanto; Muchdir Ahmad Ronoatmojo
Sanskara Ekonomi dan Kewirausahaan Vol. 4 No. 02 (2026): Sanskara Ekonomi dan Kewirausahaan (SEK)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/sek.v4i02.756

Penelitian ini mengkaji pengaruh persepsi keadilan prosedural dan kepercayaan terhadap otoritas pajak terhadap kepatuhan pajak di kalangan Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia, dengan moral pajak sebagai variabel mediasi. Menggunakan desain penelitian kuantitatif, data dikumpulkan dari 105 wajib pajak UMKM melalui kuesioner terstruktur yang diukur menggunakan skala Likert. Data dianalisis menggunakan Structural Equation Modeling–Partial Least Squares (SEM-PLS 3). Hasil menunjukkan bahwa keadilan prosedural yang dirasakan dan kepercayaan terhadap otoritas pajak memiliki pengaruh positif yang signifikan terhadap moral pajak. Moral pajak, pada gilirannya, secara signifikan mempengaruhi kepatuhan pajak. Selain itu, analisis mediasi menunjukkan bahwa moral pajak secara parsial memediasi hubungan antara keadilan prosedural yang dirasakan dan kepatuhan pajak, serta antara kepercayaan terhadap otoritas pajak dan kepatuhan pajak. Temuan ini menyarankan bahwa prosedur pajak yang adil dan kepercayaan institusional memperkuat motivasi moral UMKM untuk patuh, yang pada gilirannya meningkatkan kepatuhan pajak sukarela. Studi ini berkontribusi pada literatur kepatuhan pajak perilaku dan memberikan wawasan praktis bagi otoritas pajak dalam mengembangkan strategi yang mempromosikan keadilan, kepercayaan, dan kepatuhan berkelanjutan di kalangan UMKM di Indonesia.

Pengaruh Pengetahuan Pajak, Persepsi Keadilan, dan Sanksi Pajak terhadap Niat Kepatuhan Wajib Pajak Orang Pribadi Willy Nurhayadi; Irwan Irawadi Barus; Mega Arum; Denardo Denardo; Fenty Astrina
Jurnal Akuntansi Dan Keuangan West Science Vol 5 No 01 (2026): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v5i01.3111

Penelitian ini mengkaji pengaruh pengetahuan perpajakan, persepsi keadilan perpajakan, dan sanksi perpajakan terhadap niat kepatuhan wajib pajak individu. Dengan pendekatan penelitian kuantitatif, data dikumpulkan dari 200 wajib pajak individu melalui kuesioner terstruktur yang diukur menggunakan skala Likert lima poin. Data yang dikumpulkan dianalisis menggunakan regresi linier berganda dengan SPSS versi 25. Hasil penelitian menunjukkan bahwa pengetahuan perpajakan memiliki pengaruh positif dan signifikan terhadap niat kepatuhan, menunjukkan bahwa tingkat pemahaman yang lebih tinggi terhadap peraturan perpajakan mendorong kepatuhan sukarela. Persepsi keadilan perpajakan juga menunjukkan pengaruh positif yang signifikan, menyoroti pentingnya kebijakan perpajakan yang adil dan administrasi perpajakan yang transparan dalam membentuk perilaku wajib pajak. Selain itu, sanksi perpajakan ditemukan memiliki pengaruh positif yang signifikan terhadap niat kepatuhan, menunjukkan bahwa mekanisme penegakan hukum memainkan peran pencegahan yang penting. Secara bersamaan, pengetahuan pajak, persepsi keadilan, dan sanksi pajak menjelaskan proporsi yang substansial dari variasi dalam niat kepatuhan wajib pajak. Temuan ini menyarankan bahwa meningkatkan pendidikan pajak, menjaga keadilan dalam sistem pajak, dan menerapkan sanksi yang konsisten merupakan strategi esensial untuk meningkatkan kepatuhan wajib pajak individu.

Pengaruh Literasi Pajak dan Persepsi Keadilan Pajak terhadap Kepatuhan Pajak Wajib Pajak Orang Pribadi Loso Judijanto; Irwan Irawadi Barus; Fahry Reza; Mega Arum; Ahalik Ahalik; Eko Sudarmanto
Jurnal Ekonomi dan Kewirausahaan West Science Vol 4 No 02 (2026): Jurnal Ekonomi dan Kewirausahaan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jekws.v4i02.3315

Penelitian ini mengkaji pengaruh literasi pajak dan persepsi keadilan pajak terhadap kepatuhan pajak di kalangan wajib pajak perorangan di Indonesia. Dengan sampel sebanyak 215 responden, data dikumpulkan melalui kuesioner terstruktur yang mengukur literasi pajak, persepsi keadilan pajak, dan kepatuhan pajak yang dilaporkan sendiri. Analisis dilakukan menggunakan SPSS versi 25, dengan menerapkan statistik deskriptif, analisis korelasi, regresi berganda, dan analisis moderasi. Hasil menunjukkan bahwa baik literasi pajak maupun persepsi keadilan pajak secara signifikan memengaruhi kepatuhan pajak, dengan persepsi keadilan pajak berperan sebagai variabel moderator dalam hubungan antara literasi pajak dan kepatuhan pajak. Studi ini menyoroti pentingnya meningkatkan pendidikan pajak dan membangun sistem perpajakan yang adil untuk meningkatkan tingkat kepatuhan di Indonesia. Temuan ini memberikan wawasan berharga bagi pembuat kebijakan dalam merancang kebijakan perpajakan dan program pendidikan yang efektif guna meningkatkan kepatuhan pajak.

The Effect of Hedging Strategies on the Financial Performance of Import-Export Companies in Indonesia Eva Purnamasari; Arisha Putri Pradita; Mega Arum; Junet Kaswoto; Abdul Karim
West Science Interdisciplinary Studies Vol. 3 No. 11 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i11.2400

This study examines the effect of hedging strategies on the financial performance of import–export companies in Indonesia. Due to the high exposure to foreign exchange fluctuations, firms engaged in international trade increasingly adopt hedging mechanisms to stabilize financial outcomes. Using a quantitative approach, data were collected from 115 respondents through a Likert scale–based questionnaire and analyzed using SPSS version 25. Statistical tests including validity, reliability, correlation, and regression analyses were conducted to evaluate the relationship between hedging strategies and financial performance. The results show that hedging strategies have a positive and significant effect on financial performance. The correlation coefficient (r = 0.642) indicates a strong relationship, while the regression analysis reveals that hedging explains 41.2% of the variation in financial performance. Forward contracts, options, swaps, and natural hedging contribute significantly to improving profitability, liquidity, and cash flow stability. The findings highlight the importance of systematic risk management practices in increasing the financial resilience and competitiveness of import–export companies in Indonesia. This study recommends that firms enhance their financial literacy and adopt more structured hedging policies to effectively mitigate currency risks.

Analysis of IT Infrastructure Readiness and System Integration Capabilities in Improving Tax Reporting Data Reliability in Fintech Start-ups in Indonesia Loso Judijanto; Mega Arum; Andi Hasryningsih Asfar; Junet Kaswoto; Heny Fitriani; Eko Sudarmanto
West Science Interdisciplinary Studies Vol. 4 No. 04 (2026): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v4i04.2788

This study aims to analyze the effect of IT infrastructure readiness and system integration capability on the reliability of tax reporting data in fintech startups in Indonesia. The research employs a quantitative approach using primary data collected from 35 respondents through structured questionnaires measured on a Likert scale. Data analysis was conducted using IBM SPSS Statistics, including descriptive statistics, validity and reliability tests, classical assumption tests, and multiple linear regression analysis. The results indicate that IT infrastructure readiness has a positive and significant effect on the reliability of tax reporting data, demonstrating that stable, secure, and scalable systems contribute to improved data accuracy and consistency. Similarly, system integration capability shows a significant positive influence, highlighting the importance of seamless data flow and interoperability among organizational systems in minimizing errors and inconsistencies in reporting. Simultaneously, both variables significantly affect tax reporting reliability, with a coefficient of determination (R²) of 0.642, indicating that 64.2% of the variance in tax reporting reliability can be explained by these factors. The findings suggest that fintech startups need to strengthen both their IT infrastructure and system integration to enhance compliance, transparency, and data reliability in tax reporting processes. This study contributes to the literature by providing empirical evidence on the role of technological capabilities in supporting reliable tax reporting within digital financial ecosystems.

The Effect of Hedging Strategies on the Financial Performance of Import-Export Companies in Indonesia Eva Purnamasari; Arisha Putri Pradita; Mega Arum; Junet Kaswoto; Abdul Karim
West Science Interdisciplinary Studies Vol. 3 No. 11 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i11.2400

This study examines the effect of hedging strategies on the financial performance of import–export companies in Indonesia. Due to the high exposure to foreign exchange fluctuations, firms engaged in international trade increasingly adopt hedging mechanisms to stabilize financial outcomes. Using a quantitative approach, data were collected from 115 respondents through a Likert scale–based questionnaire and analyzed using SPSS version 25. Statistical tests including validity, reliability, correlation, and regression analyses were conducted to evaluate the relationship between hedging strategies and financial performance. The results show that hedging strategies have a positive and significant effect on financial performance. The correlation coefficient (r = 0.642) indicates a strong relationship, while the regression analysis reveals that hedging explains 41.2% of the variation in financial performance. Forward contracts, options, swaps, and natural hedging contribute significantly to improving profitability, liquidity, and cash flow stability. The findings highlight the importance of systematic risk management practices in increasing the financial resilience and competitiveness of import–export companies in Indonesia. This study recommends that firms enhance their financial literacy and adopt more structured hedging policies to effectively mitigate currency risks.

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