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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 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.
LITERASI MAHASISWA TERHADAP KONSEP GREEN ACCOUNTING DAN DAMPAKNYA PADA KUALITAS LULUSAN MAHASISWA AKUNTANSI DI UNIVERSITAS BUANA PERJUANGAN KARAWANG Sari, Diana Ikmah; Isyanto, Puji; Lukita, Carolyn
Jurnal Riset Akuntansi Politala Vol 7 No 2 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i2.424

Abstract

Green accounting plays a role in company decision-making when identifying and managing the industry's impact on the environment. The research aims to provide a complete picture of the phenomenon of accounting students' literacy levels, to find out the factors that influence accounting students' literacy levels, and to reveal the level of concept implementation. green accounting, and see the impact on the quality of accounting student graduates. This research applies a approach phenomenological. The primary data source is the result of interviews with informants. Data analysis technique using source triangulation. Data analysis tools from FGD activities and deep interviews. The research results concluded that accounting students' literacy regarding the qualitative characteristics of information is quite high, principles of green accounting are still low, and report components of green accounting and the importance of green accounting are still very low. This is due to a lack of student interest, some classes have not provided complete material, and there is still a lack of student research on the theme of green accounting. The results of literacy have a significant positive impact on the quality of accounting student graduates. This research implies that the Accounting Study Program is carrying out curriculum evolution to improve it. Inclusive interpretation is very important for higher education including lecturer literacy, while this research only focuses on student literacy.
PENGARUH SISTEM PERPAJAKAN, KEADILAN PERPAJAKAN, RELIGIUSITAS PAJAK DAN SANSKI PAJAK TERHADAP PERSEPSI PENGGELAPAN PAJAK DI KABUPATEN KARAWANG Syamsiah, Siti Syarah; Lukita, Carolyn; Sujaya, Fista Apriani
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 3 (2024): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v7i3.905

Abstract

Despite a steady rise in oil and gas tax revenues and other sources of assistance, the actualization of tax income during the last five years has fallen short of the targeted amount. This study aims to examine how people see tax avoidance and how it relates to issues such as religious adherence, penalties, tax justice, and the tax system. This study used primary data and quantitative techniques. Twenty-31,471 individual taxpayers who were enrolled with the Pratama Karawang Tax Service Office (KPP) made up the sample for this study. One hundred individuals were polled by this method of purposive sampling. We used SmartPLS version 4.0 to evaluate the data collected from questionnaires. These results suggest that the tax system, tax justice, and tax penalties are some of the elements that impact people's opinions on tax evasion. Religious beliefs on taxes have little impact on how people perceive tax avoidance.
Pengaruh Literasi Keuangan dan Kontrol Diri terhadap Perilaku Pengelolaan Keuangan pada Generasi Z (Studi Kasus pada Generasi Z di Kabupaten Karawang) Soliha, Imaniar Amalia; Sihabudin; Lukita, Carolyn
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v8i10.13768

Abstract

This research was carried out with the aim of investigating the influence of financial literacy and self-control abilities on the financial management behavior of generation Z in Karawang Regency. The research method applied was a quantitative approach involving 100 respondents who were generation Z in the area. To analyze the data, this research uses SPSS statistical software. The results of the research reveal that partial financial literacy has a significant impact on the way generation Z in Karawang Regency manages their finances. Then, the self-control ability variable also turns out to have a strong influence on their financial management behavior. Furthermore, overall, these findings confirm that financial literacy and self-control abilities, when combined, have a significant impact on the financial management behavior of generation Z in Karawang Regency. It is hoped that this research will provide valuable insight into the importance of financial literacy and self-control in optimizing financial management for generation Z.
Analisis Pemahaman Dan Kepedulian Environmental Accounting Atas Pengelolaan Limbah Medis (Studi Kasus Pada Puskesmas Plawad Kabupaten Karawang) Astuti, Widi; H. Sihabudin; sembiring, Carolyn lukita
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v8i10.13769

Abstract

This research aims to analyze the understanding and concern of environmental accounting for medical waste management at the Plawad Karawang Community Health Center. This research method uses qualitative data collection techniques using observation, interviews and documentation. The results of this research are that the Plawad Community Health Center has an understanding and concern for protecting and maintaining the surrounding environment, by minimizing and preventing the negative impact of the waste produced, whether by managing medical waste or being an example for people who visit the Plawad Community Health Center by providing domestic trash cans. or also called household waste (non-medical waste), and medical waste, as well as B3 waste. Plawad Community Health Center has not fully implemented environmental accounting, but the Community Health Center has incurred costs incurred from operational activities related to environmental maintenance.
Pengaruh Pengetahuan Investasi, Motivasi Investasi dan Literasi Keuangan Terhadap Minat Investasi di Pasar Modal Rizal Fauzan Adhima; Carolyn Lukita; Thomas Nadeak
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 6 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah (in Press)
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i6.2047

Abstract

The aim of this research is to determine the influence of investment knowledge, investment motivation and financial literacy on investment interest in the market. This research uses three independent variables and one dependent variable. Independent variables: investment knowledge (X1), investment motivation (X2), and financial literacy (X3). With the dependent variable investment interest (Y). The data used in this research is secondary quantitative data obtained from distributing questionnaires via Google Form. This research is secondary quantitative research. The time for distributing the questionnaire from December 2023 to January 2024 was 110 pieces of data. This research uses multiple linear analysis. Hypothesis testing is carried out using partial regression tests and simultaneous tests. The results of this research are that the influence of investment, investment motivation and financial literacy influence investment interest.
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.
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