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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 Jurnal Ekonomi, Manajemen, Akuntansi
Carolyn Lukita
Universitas Buana Perjuanagan Karawang
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 Financial Teknologi, Pengelolaan Keuangan dan Modal Sosial Terhadap Kinerja UMKM di Sentral Grosir Cikarang (SGC) Nurjanah; Carolyn Lukita; Ihsan Nasihin
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.v6i11.3792

Abstract

The study aimed to analyse the impact of financial technology, financial management, and social capital on SME performance. Several factors influence SME performance, including internal funding and external factors. Issues to address include underutilisation of financial technology, ineffective financial management, and lack of utilisation of social capital. This quantitative study collected data via a questionnaire from 60 SME operators using purposive sampling. Data analysis employed multiple linear regression assisted by SPSS. Findings revealed that financial technology, financial management, and social capital positively influence SME performance. This is due to the effective utilisation of technological advancements in business operations significantly enhancing SME performance. Improved financial management enables SMEs to seek funds selectively and use them efficiently. Similarly, building social capital facilitates SME operators' adaptation to their business environment, thereby enhancing SME performance. Recommendations for future research include expanding the scope of study variables, and SMEs should maintain and enhance the factors of financial technology, financial management, and social capital influencing SME performance. With financial technology, SMEs can access financial services more easily, utilise financial management for better record-keeping and calculation, and build social capital to develop their businesses.
Pemahaman dan Kepedulian dalam Implementasi Green Accounting oleh UMKM Pencucian Mobil Saskia Heni Juita; Carolyn Lukita; Lilis Lasmini
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 12 (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.v6i12.4392

Abstract

This research explores the understanding and implementation of green accounting in SMEs in the car wash sector. This study uses in-depth survey methods and interviews with car wash MSME owners in various locations,focusing on environmental impacts and sustainable practices. SMEs in this sector have significant potential to reduce negative environmental impacts through the adoption of green accounting, which involves measuring and reporting the environmental impacts of business activities. A good understanding of green accounting is necessary to integrate sustainable practices such as environmentally-friendly water and chemical management. Despite ample research supporting the benefits of green accounting, its implementation in SMEs remains limited and faces challenges such as knowledge constraints and institutional support. Environmental awareness and compliance with environmental regulations are also crucial for creating environmentally sustainable businesses. By understanding and addressing these barriers, SMEs in the car wash sector can actively contribute to balancing economic, social, and environmental concerns. Adequate education and guidance are needed to support SME owners in effectively adopting green accounting. This research aims to provide insights for policymakers and SME owners on the importance of green accounting in achieving sustainable business practices.
Pengaruh Sustainability Reporting, Dewan Komisaris Independen Terhadap Financial Distress dengan Sales Growth Sebagai Variabel Moderasi Zahranie, Aurora Maulida; Lukita, Carolyn; Nasihin, Ihsan
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.v6i11.4412

Abstract

The phenomenon that occurred in this research regarding the growth ratio in chemical sector manufacturing companies in Indonesia in 2019-2022 experienced a decline due to fluctuations which would result in financial difficulties. This research aims to determine the influence of sustainability reports, an independent board of commissioners on financial distress and sales growth as a moderating variable. The data collection technique is downloading annual reports from the official Indonesian Stock Exchange website www.idx.co.id or chemical sector manufacturing company websites, so that there are 25 companies as a population with a sample size of 100 using a purposive sampling method. Data processing with SmartPLS version 4 software uses a partial least squares (PLS) approach. The results of this research show that the variable sustainability report, independent board of commissioners has a significant influence on financial distress. Sales growth can moderate the influence of the sustainability report on financial distress and the influence of the independent board of commissioners on financial distress.
Analysis of Readiness For the Preparation of MSME Financial Statements Based on Financial Accounting Standards (SAK)–EMKM (Case Study of Hj. Vera Furniture Store in Karawang Regency) Wulansari, Wulansari; Carolyn Lukita; Devi Astriani
Jurnal Ekonomi Vol. 13 No. 01 (2024): Jurnal Ekonomi, Edition January - March 2024
Publisher : SEAN Institute

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

Abstract

MSMEs are one of the important roles in the Indonesian economy. This study aims to find out how the knowledge and readiness of the place that the author examined, namely the Hj. Vera furniture store, in preparing financial statements based on EMKM financial accounting standards (SAK). The research method is by using qualitative methods, which are case studies. Data collection is carried out by observation, interviews and documentation. This research was conducted to identify obstacles that occur in Hj. Vera furniture MSMEs and to prepare financial statements in accordance with applicable financial accounting standards. The results of this study show that MSMEs have problems in preparing financial statements, namely limited thinking about managing financial statements and limited inadequate human resources (HR) in preparing financial statements. Financial statements based on SAK EMKM, namely the statement of financial position, income statement, and notes to financial statements. This research is expected to contribute to MSME actors in Karawang district in order to understand how to prepare financial statements based on SAK EMKM.
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.
Pengaruh Akuntansi Lingkungan dan Audit Lingkungan Terhadap Sosial Ekonomi Masyarakat dengan Good Corporate Governance Sebagai Pemoderasi: Akuntansi Hasanah, Zahrotul; Sembiring, Carolyn Lukita; Astriani, Devi
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.v5i11.4454

Abstract

The issue of environmental pollution is often a hot topic in discussions. Companies are asked to take part in conservation through special financing related to the environment and compliance with environmental management to safeguard stakeholder interests and maintain good relations with the surrounding community. This research aims to determine the influence of Environmental Accounting, Environmental Audit implemented by companies on the Social Economy of the Community with the principles of Good Corporate Governance as a moderator. The data source used is primary data through tabulated questionnaires distributed to several companies in Karawang Regency via the LinkedIn social media application. The random sampling technique produced a sample of 66 respondents among employees who work at companies in Karawang Regency. Testing uses Partial Least Square (PLS SEM) analysis using Smartpls version 4.0. The results of the research show that Environmental Accounting has no effect on Community Social Economy, but Environmental Audit has a positive influence on Community Social Economy. Good Corporate Governance has a direct influence on the social economy of society, but cannot moderate the influence of Environmental Accounting and Environmental Audit on the social economy of society.
Pengenalan Profesi Akuntan Pajak kepada Para Mahasiswa di Berbagai Perguruan Tinggi di Wilayah Kabupaten Karawang Nopiana, Medi; Liana, Siska; Lukita, Carolyn; Ramdan, Nurul Amalia
Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 9, No 1 (2026): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v9i1.9910

Abstract

Akuntan pajak merupakan profesi yang sangat krusial dalam pengelolaan transaksi keuangan yang berkaitan dengan pengurusan pajak. Oleh karena itu, tim pengabdi dari Universitas Singaperbangsa Karawang memandang penting penyebarluasan informasi tentang profesi akuntan pajak kepada para mahasiswa Jurusan Akuntansi dan Manajemen berbagai perguruan tinggi di wilayah Kabupaten Karawang. Metode pelaksanaan kegiatan menerapkan metode sosialisasi. Kegiatan ini dilakukan pada hari Kamis, tanggal 12 Juni 2025, diikuti oleh para peserta sebanyak 19 mahasiswa. Lokasi kegiatan berlangsung di Gedung Fakultas Ekonomi dan Bisnis, Universitas Singaperbangsa Karawang. Hasil pelaksanaan kegiatan ini telah memberikan manfaat kepada para mahasiswa, terutama terbukanya wawasan mereka terhadap bidang profesi akuntan pajak.Untuk menyiapkan mereka menjadi akuntan pajak, mereka harus membekali dirinya dengan peningkatan keterampilan dalam bidang digital, pemahaman regulasi, dan keikutsertaan pelatihan sertifikasi.
The effect of debt policy, company value, company size, investment cash flow on stock returns on mining companies listed on Indonesia Stock Exchange Ardhia Prameswari Regita Cahyani; Carolyn Lukita Sembiring
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.
Pengaruh Ukuran Perusahaan dan Leverage terhadap Kinerja Keuangan : Studi pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022 Regita Safira; Yanti Yanti; Carolyn Lukita
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.
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 H. Sihabudin Hardiyanti, Dwi 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 Nasihin, Ihsan Nining Nuryati Nopiana, Medi Nurjanah Nursinda Kulsum Nurul Amalia Ramdan Puji Isyanto Purwandari, Dian Ramdan, Nurul Amalia Regita Safira 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 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 Yanti Yanti Yasa Silpiani Anugrah Zahranie, Aurora Maulida