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Mega Arum
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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

Abstract

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

Abstract

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

Abstract

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

Abstract

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.
Co-Authors Erimina Halawa Irna Maya Sari Lamsah, Lamsah Putri Wulandari