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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 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.
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