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All Journal Wahana Riset Akuntansi The Indonesian Accounting Review BAKI (Berkala Akuntansi dan Keuangan Indonesia) Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) Dinamisia: Jurnal Pengabdian Kepada Masyarakat Scientific Journal of Reflection : Economic, Accounting, Management and Business J-MAS (Jurnal Manajemen dan Sains) JURNAL PENDIDIKAN TAMBUSAI Jurnal Pendidikan Ekonomi (JURKAMI) Gorontalo Accounting Journal Jambura Accounting Review Competitive Jurnal Akuntansi dan Keuangan Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Riset Akuntansi Politala Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Buana Akuntansi Community Development Journal: Jurnal Pengabdian Masyarakat JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Eksplorasi Akuntansi (JEA) Jurnal Ekonomi Madiun Spoor : Jurnal Pengabdian Masyarakat Jurnal Akuntansi AKUNESA KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Management Accounting, Tax and Production Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Jurnal Ekonomi, Manajemen, Akuntansi
Carolyn Lukita
Universitas Buana Perjuanagan Karawang
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mechanical Engineering Public Health Social Sciences Other

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Pengaruh PAD, DAU dan Investasi Swasta terhadap IPM dengan Belanja Langsung sebagai Variabel Intervening di Indonesia Ramdan, Nurul Amalia; Liana, Siska; Lukita, Carolyn
Jambura Accounting Review Vol. 6 No. 1 (2025): Jambura Accounting Review - February 2025
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v6i1.147

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh pendapatan asli daerah, dana alokasi umum dan investasi swasta terhadap indeks pembangunan manusia melalui belanja langsung pada 29 Provinsi di Indonesia. Penelitian ini menggunakan data sekunder yang bersumber dari Laporan Realisasi APBD 2016-2018, laporan realisasi investasi PMDN dan PMA 2015-2018, laporan pencapaian IPM 2015-2018. Metode penelitian deskriptif verifikatif dengan pendekatan kuantitatif merupakan desain penelitian yang digunakan dalam penelitian ini. Adapun metode analisis data dalam penelitian ini menggunakan analisis jalur (path analysis), dengan menggunakan SPSS sebagai alat pengelolaan datanya. Hasil dari penelitian model pertama menunjukkan bahwa secara parsial PAD dan DAU berpengaruh positif dan signifikan terhadap Belanja Langsung, sedangkan secara simultan PAD dan DAU berpengaruh signifikan terhadap Belanja Langsung. Model kedua menujukkan bahwa secara parsial Belanja Langsung berpengaruh positif dan signifikan terhadap IPM, sedangkan Investasi Swasta tidak berpengaruh terhadap IPM. PAD, DAU, Investasi Swasta dan Belanja Langsung secara simultan berpengaruh signifikan terhadap IPM. Berdasarkan hasil penelitian menunjukkan bahwa apabila PAD, DAU dan Investasi Swasta mengalami peningkatan melalui Belanja Langsung maka akan meningkatkan Indeks Pembangunan Manusia di wilayahnya.
SOSIALISASI TENTANG PROFESI DI BIDANG AKUNTANSI BAGI MAHASISWA UNIVERSITAS SINGAPERBANGSA KARAWANG Nopiana, Medi; Ramdan, Nurul Amalia; Liana, Siska; Lukita, Carolyn
Madiun Spoor : Jurnal Pengabdian Masyarakat Vol 5 No 1 (2025): April 2025
Publisher : Politeknik Perkeretaapian Indonesia Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37367/jpm.v5i1.426

Abstract

Community service activities to introduce the profession in the field of Accounting are greatly needed, particularly for students of the Accounting Department, Faculty of Economics and Business, Universitas Singaperbangsa Karawang. Therefore, the community service team from Universitas Singaperbangsa Karawang took the initiative to organize an activity to introduce the profession. This activity was attended by 59 students of the university's Accounting Department. The activity was located at Campus 2, Universitas Singaperbangsa Karawang, on Tuesday, November 26, 2024. The method of implementing the activity applied the socialization method. This activity provides benefits to students of the Accounting Department of this university in the form of gaining new knowledge and insights into various professions in the field of Accounting, as well as motivating them to pursue their careers in the future in other Accounting professions besides Corporate Accountants. Suggestions for this activity in the future are to hold it continuously and target all students of the Accounting Department of this university so that information and knowledge about the Accounting profession are fully conveyed to students of the department.
Cooperatives Research Trends in Indonesia: A Systematic Literature Review Hari Sulistiyo; Nugraha Nugraha; Nanu Hasanuh; Sri Suartini; Gusganda Suria Manda; Solihin Sidik; Lukita, Carolyn
The Indonesian Accounting Review Vol. 15 No. 1 (2025): January-June 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v15i1.4858

Abstract

ABSTRACT This research aims to explore the concept of structure and evolution of literature related to research trends on the topic of cooperatives in Indonesia. This research uses systematic literature observation (SLR) which focuses on findings from various studies that have been published in SINTA indexed scientific journals in Indonesia. Based on predetermined criteria, we used and analyzed 106 articles from 2021 to 2024. The decline in the number of articles about cooperatives over the last four years indicates a shift in focus or interest among researchers, thus indicating the need to re-raise the importance of cooperatives in economic and social development in Indonesia. The results of this study indicted that Regression analysis dominated quantitative research with 26 studies, followed by descriptive analysis with 10 studies. Descriptive analysis was also prominent in qualitative research with 31 studies. System analysis was applied to 3 quantitative studies and 4 qualitative studies, while the research desk was dominant in qualitative research with 11 studies. Other types of analysis used in quantitative research include AHP (1), BSC (1), data mining (1), panel data (2), gross up method (1), PATH (2), SEM (4), and case study (1). Cooperatives play an important role in the economy through human resource development, financial literacy, and the adoption of digital technology, as well as offering alternatives to sharia finance that are in line with Islamic principles. In the social aspect, cooperatives empower vulnerable groups, support entrepreneurship, and provide social assistance, increasing social stability and alleviating poverty. From the results of this research, it is recommended to researchers that to reverse the downward trend in research, strategic steps such as seminars, financial incentives, and institutional cooperation can be taken to generate interest in research on cooperatives.
CEO power and tax avoidance: An empirical study of manufacturing companies in Indonesia Zunianto, Anugrah Pamungkas Wijil; Narsa, Niluh Putu Dian Rosalina Handayani; Lukita, Carolyn
The Indonesian Accounting Review Vol. 14 No. 1 (2024): January - June 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v14i1.3700

Abstract

This study aims to empirically examines the relationship between CEO power and tax avoidance. The lack of consistent empirical evidence regarding the relationship between CEO power and tax avoidance strategies encourages a deeper investigation into the mechanisms underlying this relationship. This study examines various aspects of CEO power and their impact on tax avoidance, thereby providing a more detailed under-standing of these complex interactions. The sample used in this study is 301 manufac-turing companies listed on the Indonesia Stock Exchange (IDX) for the period of 2015-2019. The data obtained are analyzed using SPSS version 20 software with multiple linear regression analysis. The results of this study show that expert power and prestige power have a positive relationship with tax avoidance, while ownership power has a negative relationship with tax avoidance. It is expected that this study provide theoretical benefits as a reference and knowledge for further research and practical benefits that are useful for the Directorate General of Taxes to formulate policies to reduce the risk of tax avoidance.
Pengaruh Ukuran Perusahaan dan Leverage terhadap Kinerja Keuangan : Studi pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022 Safira, Regita; Yanti, Yanti; Lukita, Carolyn
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 6: September 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i6.12106

Abstract

Tujuan penelitian ini adalah mengetahui pengaruh ukuran perusahaan dan leverage terhadap kinerja keuangan perusahaan pertambangan tahun 2020- 2022. Penelitian ini menggunakan teori signaling, karena mampu menjelaskan bahwa perusahaan akan mengirimkan informasi terkait dengan finansial perusahaan tersebut. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Sampel yang digunakan berjumlah 56 perusahaan, teknik pengambilan sampel dengan metode purposive sampling. Pengukuran penelitian ini menggunakan nilai ukuran asset, DER, dan nilai ROA. Hasil penelitian menjelaskan bahwa ukuran perusahaan berpengaruh secara signifikan terhadap nilai ROA. Dan leverage berpengaruh positif signifikan terhadap nilai kinerja keuangan perusahaan pertambangan.
The effect of debt policy, company value, company size, investment cash flow on stock returns on mining companies listed on Indonesia Stock Exchange Regita Cahyani, Ardhia Prameswari; Sembiring, Carolyn Lukita
The Indonesian Accounting Review Vol. 9 No. 1 (2019): January - June 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v9i1.1703

Abstract

Investment is a delay in consumption now to be allocated to productive assets which are expected to generate profits in the future, which is called stocks return.  Mining company in Indonesia is an attractive sector to invest in stocks because from a geographical perspective, Indonesia is an archipelago structure that contains mining products. There are risks that will be experienced by investors when investing, namely systematic risk and unsystematic risk. Unsystematic risk can be avoided because related to management decisions. Knowing and analyzing the effect of debt policy, firm value, company size, investment cash flow on stock returns on mining companies listed on the Indonesian Stock Exchange. The statistical method used in this study is multiple regression analysis. The sample in this study is a mining company that has go public and published audited financial statements 2013-2017 with 84 data processed consisting of 28 companies each year. The results of hypothesis testing can be concluded that debt policy and firm value have significant effect on stock returns while firm size and investment cash flow does not have significant effect on stock returns. Investor will be interested in investing in companies with good financial performance rather than bad financial performance.
Faktor Pendukung Peningkatan Pendapatan Usaha Mikro Kecil Menengah Sadira, Alvita; Lukita, Carolyn; Trisyanto, Ade
Gorontalo Accounting Journal Volume 8 Number 1 April 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i1.3542

Abstract

This study aims to provide empirical evidence regarding the influence of business capital, number of workers, accounting comprehension, and financial technology on the income growth of Micro, Small, and Medium Enterprises (MSMEs) in West Karawang District. This quantitative research with a descriptive approach utilized primary data collected through questionnaires distributed to MSME actors in the region. The research sample consisted of 105 respondents selected using a purposive sampling technique. Data were analyzed using multiple linear regression analysis. The results indicate that, partially, business capital, number of workers, and financial technology have a positive and significant effect on MSME income, while accounting comprehension does not have a significant impact. Simultaneously, all four variables are shown to influence MSME income growth.
Sosialisasi Program Ketahanan Pangan melalui Pengelolaan Sampah di Desa Purwadana Kabupaten Karawang Mahpudin, Endang; Syafi’i, Muhammad; Suhono, Suhono; Liana, Siska; Ramdan, Nurul Amalia; Lukita, Carolyn; M, Nahruddien Akbar; Sulastri, Eva Maria
Jurnal Pendidikan Tambusai Vol. 8 No. 3 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Desa Purwadana telah berkembang menjadi salah satu desa inovatif di bidang sarana dan pra sarana. Berbagai konsep dan inovasi kreatif telah dikembangkan dalam rangka mendukung terciptanya kesejahteraan masyarakat. Kondisi saat ini, masih banyak area penumpukan sampah yang tidak tertata dengan baik. Arus sampah yang masuk dan keluar tidak seimbang, sehingga menimbulkan sampah yang menumpuk dan bau yang kurang sedap. Melalui manajemen pengelolaan sampah yang lebih baik, akan menghasilkan nilai ekonomi, sehingga dapat meningkatkan produktifitas pangan di Desa Purwadana. Adanya sistem kumpul angkut dan buang, di Perumahan Resinda, Desa Purwadana menimbulkan banyaknya pemulung yang berkeliaran, sehingga sulit untuk di kontrol. Kesan kumuh nampak terlihat dengan banyaknya pemulung berkeliaran. Untuk mengatasi masalah ini, dilakukan kegiatan pengabdian masyarakat dengan mengusulkan alternatif manajemen penanganan sampah yang lebih baik, dan bermanfaat bagi stakeholder Perumahan Resinda, baik manajemen, masyarakat, lingkungan dan Pemerintahan Desa Purwadana serta Kabupaten Karawang, sehingga dapat dioptimalkan untuk meningkatkan kualitas pangan. Metode pelaksanaan melalui sosialisasi program ketahanan pangan melalui pengelolaan sampah dengan memilah sampah organik dan anorganik, kemudian sampah organik diolah menjadi kompos dan penyediaan tanaman sesuai dengan jenis yang diminati warga. Dengan adanya sosialisasi ini diharapkan tidak hanya memberikan dampak positif menjaga lingkungan melalui pengelolaan sampah, tetapi juga dapat meningkatkan ketahanan pangan.
PENGARUH FINTECH P2P LENDING DAN PAYMENT GATEWAY TERHADAP KINERJA KEUANGAN UMKM DI KABUPATEN KARAWANG Sukma, Andika Bagas; Purwandari, Dian; Lukita, Carolyn
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 2 (2024): Edisi Mei - Agustus 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i2.4070

Abstract

Banyak usaha mikro, kecil, dan menengah (UMKM) yang belum sepenuhnya memanfaatkan potensi sumber daya fintech seperti pinjaman peer-to-peer dan gateway pembayaran. Pendekatan Slovin digunakan untuk memilih tes untuk penelitian ini, dengan ketergantungan yang kuat pada data review. Evaluasi ini menggunakan serangkaian analisis regresi linier, serta uji validitas dan reliabilitas, untuk menilai kualitas materi. Tiga komponen pengujian hipotesis yang paling penting adalah uji sinkron, koefisien koneksi, dan uji-T. Penelitian ini meneliti perusahaan mikro, kecil, dan menengah (UMKM) di Kabupaten Karawang dengan menggunakan sampel sebanyak 100 orang. Tujuan utama dari penelitian ini adalah untuk mengetahui pengaruh distribution lending dan fintech payment gateway terhadap kinerja keuangan Usaha Mikro, Kecil, dan Menengah (UMKM) di Kabupaten Karawang. Pooling loan berpengaruh terhadap profitabilitas UMKM, namun Installment Gateway tidak memberikan pengaruh yang sama. Baik usaha kecil lokal maupun perusahaan multinasional besar mengalami penurunan penggunaan pinjaman bersama dan praktik pembagian kepemilikan saham.
Pengaruh Penerapan Green Accounting, Environmental Disclosure, dan Material Flow Cost Accounting Terhadap Sustainable Development Goals: Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di BEI Yasa Silpiani Anugrah; Mumun Maemunah; Carolyn Lukita
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.v5i11.4298

Abstract

The purpose of this study was to examine the effect of Green Accounting, Environmental Disclosure and Material Flow Cost Accounting (MFCA) on Sustainable Development Goals (SDGS). The population utilized is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019 - 2023. The sampling technique used was purposive sampling, so that the sample amounted to 100 observations (20 companies for 5 years). The analysis technique utilized is the classic assumption test, multiple linear regression analysis. The results showed that green accounting and environmental disclosure have an effect on achieving SDGs, while MFCA has no influence on SDGs. This study has implications for manufacturing companies that implement green accounting by incurring environmental costs that will help improve the company's SDGs.
Co-Authors Apriani, Fista Ardhia Prameswari Regita Cahyani Arimurti, Trias Astriani, Devi Aulia, Aulia Nur Endayani Awaliawati Rachpriliani Cindi Faujia Putri Dea Lydia Sinambela Devi Astriani Devi Astriani Dewi, Kurnia Evi Sistriyarini Fista Apriani Sujaya Fittriyyah Azhar Gusganda Suria Manda H. Sihabudin Hardiyanti, Dwi Hari Sulistiyo Hasanah, Zahrotul Herizon Hositania Hositania Ihsan Nasihin Ihsan Nasihin Isyanto, H. Puji Joicenda Nahumury Kulsum, Nursinda Lilis Lasmini M, Nahruddien Akbar Mahpudin, Endang Mumun Maemunah Mumun Maemunah Nanu Hasanuh Nasihin, Ihsan Niluh Putu Dian Rosalina Handayani Narsa, Niluh Putu Dian Rosalina Handayani Nining Nuryati Nopiana, Medi Nugraha Nugraha Nurjanah Nursinda Kulsum Nurul Amalia Ramdan Puji Isyanto Purwandari, Dian Ramdan, Nurul Amalia Regita Cahyani, Ardhia Prameswari Richa Amalia Putri Rizal Fauzan Adhima Rizki Rahmadani Rohma Septiawati Ropiah Umami Rosa Amelia Rosalina, Shinta Sadira, Alvita Safira, Regita Sari, Diana Ikmah Saskia Heni Juita Seli Ratna Sari Septiawati, Rohma Sihabudin Sihabudin Sihabudin Sihabudin Sihabudin, Sihabudin Siska Liana Siti Nursilah Soliha, Imaniar Amalia Solihin Sidik Sri Suartini Suhono Suhono, Suhono Sujaya, Fista Apriani Sukma, Andika Bagas SULASTRI, EVA MARIA Syafi’i, Muhammad Syamsiah, Siti Syarah Thomas Nadeak Trias Arimurti Trisyanto, Ade Utomo, Mega Putri Widi Astuti Wulansari Wulansari Yanti Yanti Yasa Silpiani Anugrah Zahranie, Aurora Maulida Zunianto, Anugrah Pamungkas Wijil