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All Journal Jurnal EMT KITA Journal of Economic, Bussines and Accounting (COSTING) Jurnal Manajemen Strategi dan Aplikasi Bisnis Journal of Information System, Applied, Management, Accounting and Research Community Engagement and Emergence Journal (CEEJ) TECHNO-SOCIO EKONOMIKA Community Development Journal: Jurnal Pengabdian Masyarakat Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Management Studies and Business Journal Jurnal Bisnis Nomico Wikara National Economic and Social Research Development
Pamungkas, Eko Wiji
Sekolah Tinggi Ilmu Ekonomi Wibawa Karta Raharja
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Analisis Perhitungan Pajak Penghasilan Pasal 21 Pada PT XYZ Eko Wiji Pamungkas
Wikara National Economic and Social Research Development Vol 3 No 1 (2022): Wikara National Economic and Social Research Development
Publisher : STIE WIBAWA KARTA RAHARJA PURWAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54010/wnesrd.v3n1.1

Abstract

Penelitian ini bertujuan untuk menganalisis perhitungan Pajak Penghasilan Pasal 21 (PPh 21) yang diterapkan pada PT XYZ, sebuah perusahaan manufaktur yang bergerak di bidang industri logam dan berlokasi di Karawang. Pajak Penghasilan Pasal 21 dikenakan atas penghasilan yang diterima oleh Wajib Pajak orang pribadi sehubungan dengan pekerjaan, jasa, atau kegiatan, sehingga perhitungannya harus sesuai dengan peraturan perpajakan yang berlaku. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan teknik pengumpulan data berupa dokumentasi, meliputi data penggajian karyawan, rincian penghasilan, serta laporan perhitungan PPh Pasal 21. Subjek penelitian adalah karyawan tetap PT XYZ yang dipilih menggunakan teknik purposive sampling untuk memastikan kesesuaian dengan tujuan penelitian. Analisis dilakukan dengan membandingkan perhitungan PPh Pasal 21 yang diterapkan oleh perusahaan dengan ketentuan Undang-Undang Nomor 36 Tahun 2008 tentang Pajak Penghasilan beserta peraturan pelaksanaannya. Hasil penelitian menunjukkan bahwa PT XYZ menggunakan metode net, yaitu metode di mana pajak ditanggung oleh perusahaan. Prosedur perhitungan, penentuan penghasilan kena pajak, penerapan Penghasilan Tidak Kena Pajak, serta tarif pajak yang digunakan telah sesuai dengan ketentuan perpajakan yang berlaku. Dengan demikian, dapat disimpulkan bahwa perhitungan PPh Pasal 21 pada PT XYZ telah dilaksanakan secara benar dan tidak menimbulkan kerugian baik bagi karyawan maupun negara.
Implementasi Psak 409 Atas Pengelolaan Zakat Infak Dan Sedekah Pada Baznas Eko Wiji Pamungkas; Nurajijah
Wikara National Economic and Social Research Development Vol 7 No 1 (2026): Wikara National Economic and Social Research Development
Publisher : STIE WIBAWA KARTA RAHARJA PURWAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54010/

Abstract

Penelitian ini bertujuan untuk mengkaji implementasi Pernyataan Standar Akuntansi Keuangan (PSAK) 409 dalam pengelolaan dana zakat, infak, dan sedekah (ZIS). Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa BAZNAS telah menerapkan prinsip-prinsip PSAK 409 dalam pengakuan, pengukuran, penyajian, dan pengungkapan dana ZIS. Laporan keuangan disusun berdasarkan ketentuan Peraturan BAZNAS Nomor 5 Tahun 2018 dan diaudit secara eksternal oleh Kantor Akuntan Publik, yang menghasilkan opini Wajar Tanpa Pengecualian (WTP). Kendala yang dihadapi antara lain keterbatasan pemahaman teknis pengelola terhadap PSAK 409 serta belum optimalnya pemanfaatan teknologi digital. Penelitian ini merekomendasikan peningkatan kapasitas SDM, digitalisasi sistem keuangan, dan penguatan evaluasi implementasi PSAK 409 secara berkala.
Analisis Pengelolaan Piutang Tak Tertagih Pada Badan Usaha Milik Desa Bersama Eko Wiji Pamungkas; Siti Rohaeti
Wikara National Economic and Social Research Development Vol 7 No 1 (2026): Wikara National Economic and Social Research Development
Publisher : STIE WIBAWA KARTA RAHARJA PURWAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54010/

Abstract

Penelitian ini bertujuan untuk menganalisis pengelolaan piutang tak tertagih pada unit simpan pinjam Badan Usaha Milik Desa Bersama (BUMDesma) di salah satu kecamatan di Purwakarta. Piutang tak tertagih menjadi masalah utama yang berdampak langsung pada likuiditas dan keberlangsungan operasional lembaga keuangan mikro di tingkat desa. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa sistem pengelolaan piutang masih lemah, terutama dalam pencatatan, prosedur penagihan, serta evaluasi kelayakan peminjam. Tidak adanya sistem pengawasan yang efektif, serta minimnya edukasi keuangan kepada peminjam turut memperparah kondisi piutang tak tertagih. Dampaknya, BUMDesma kesulitan dalam menyalurkan pinjaman kembali dan mengalami penurunan modal kerja. Penelitian ini merekomendasikan perbaikan sistem administrasi, peningkatan kompetensi pengelola, serta penerapan mekanisme penilaian kredit dan penagihan yang lebih ketat guna menekan risiko gagal bayar dan menjaga keberlanjutan usaha simpan pinjam di desa.
Optimalisasi Pencatatan Keuangan Sederhana Berbasis Digital Untuk Meningkatkan Kinerja UMKM Ari Purwanti; Eko Wiji Pamungkas; Andi Primafira Bumandava Eka; Heidi Siddiqa
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 2 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i2.11765

Abstract

Penelitian ini bertujuan untuk mengoptimalkan pencatatan keuangan sederhana berbasis digital pada UMKM guna meningkatkan kinerja usaha. Permasalahan utama yang dihadapi adalah rendahnya kemampuan pencatatan keuangan serta keterbatasan dalam memanfaatkan teknologi digital. Metode yang digunakan adalah pengabdian kepada masyarakat melalui pelatihan, pendampingan, dan evaluasi menggunakan pretest dan post-test. Hasil menunjukkan adanya peningkatan signifikan dalam pemahaman peserta terkait pencatatan keuangan, penggunaan aplikasi digital, serta analisis keuangan sederhana. Peserta juga mampu mengelola pemasukan dan pengeluaran secara lebih sistematis serta mengambil keputusan finansial yang lebih tepat. Program ini berhasil meningkatkan kualitas pengelolaan keuangan UMKM sehingga berdampak pada peningkatan kinerja, keberlanjutan, dan daya saing usaha.
Analisis Perencanaan Laba pada Usaha Mikro Kecil Menengah Eko Wiji Pamungkas; Sumiati Sumiati
TECHNO-SOCIO EKONOMIKA Vol 19 No 1 (2026): Techno-Socio Ekonomika - April
Publisher : LPPM Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/techno.2026.19.1.4822

Abstract

This study aims to analyze the application of Break-Even Point (BEP) and Margin of Safety (MoS) as profit planning instruments in small and medium enterprises (SMEs) engaged in Nile tilapia aquaculture in Purwakarta Regency. The research employs a qualitative descriptive method with a case study approach, utilizing data collected through interviews, observations, and documentation. The data are subsequently analyzed using BEP and MoS calculations The findings indicate that the business has reached its break-even point and demonstrates a relatively high margin of safety, suggesting that it remains in a secure condition despite potential declines in revenue. These results confirm that BEP and MoS analyses are effective strategies for profit planning, as they assist business actors in determining sales targets, controlling costs, and anticipating market uncertainties.Furthermore, the implementation of simple yet strategic financial analysis is essential to enhance operational efficiency, maintain business stability, and strengthen the sustainable competitiveness of SMEs.
ETHICAL ISSUES IN ACCOUNTING PRACTICES AND THEIR IMPLICATIONS TO GREEN WASHING Eko Wiji Pamungkas; Bambang Surahman; Nelly Patria
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 2 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/7qjnta08

Abstract

This study aims to analyze ethical issues in accounting practices and their implications for greenwashing in corporate sustainability reporting. The research employs a qualitative approach using the literature review method by examining various academic journals, books, research reports, and sustainability reporting frameworks related to accounting ethics and environmental disclosure. The findings indicate that unethical accounting practices, such as selective disclosure, manipulation of sustainability information, exaggeration of environmental achievements, and omission of environmental liabilities, significantly contribute to greenwashing practices. The study also reveals that market competition, stakeholder pressure, weak corporate governance, and insufficient regulatory oversight encourage companies to prioritize symbolic legitimacy over substantive environmental accountability. Furthermore, greenwashing negatively affects stakeholder trust, corporate reputation, investment decisions, and the credibility of sustainability reporting systems. The research highlights the importance of ethical leadership, transparent reporting practices, independent verification, and strong governance mechanisms in minimizing greenwashing risks. This study concludes that ethical accounting practices play a crucial role in ensuring transparency, accountability, and organizational sustainability. Strengthening ethical standards in accounting is therefore essential for improving the reliability of environmental disclosures and supporting sustainable business practices.
Pengaruh Profitabilitas dan Pengungkapan Biaya Lingkungan Terhadap Kinerja Lingkungan Eko Wiji Pamungkas; Dini Fitriani; Srie Hendraliany; Walda Hamidah; Dewi Melia; Dewi Sri; Melinda Ayu
Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 6 No. 2 (2026): Juni, Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimbik.v6i2.2189

Abstract

. Environmental issues have become a concern in various industries, especially in mining companies, with the increasing environmental damage caused by their operational activities. Companies tend to focus on profit generation without considering the negative impacts arising from their operational activities. Allocating environmental costs can reduce repair costs arising from environmental damage and can increase competitive advantage through good environmental performance. This study aims to analyze the effect of profitability and environmental cost disclosure on corporate environmental performance. In the data processing process, this study used 24 samples from mining companies in Indonesia. The partial regression results show that profitability and environmental cost disclosure have no effect on environmental performance, but profitability and environmental cost disclosure simultaneously have an effect on environmental performance.
The Role of Sustainability Accounting in Enhancing Stakeholder Trust and Transparency Ari Purwanti; Eko Wiji Pamungkas; Sari Kartikaningrum; Suwandi Ng; Claudya Nurcahaya
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 3 (2025): Dinasti International Journal of Economics, Finance & Accounting (July-August 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i3.4789

Abstract

Sustainability accounting goes beyond the traditional financial reporting framework by encompassing non-financial information that significantly affects long-term business performance and societal welfare. This study employs a Literature Review methodology to critically analyze existing research on sustainability accounting's role in enhancing stakeholder trust and transparency. The literature review on "The Role of Sustainability Accounting in Enhancing Stakeholder Trust and Transparency" reveals that sustainability accounting is a critical mechanism for promoting corporate accountability, ethical behavior, and long-term stakeholder engagement. It facilitates transparent communication of environmental, social, and governance (ESG) practices, enabling stakeholders to make informed decisions based on reliable, non-financial information.
Co-Authors A. Ary Setyawan Abdullah, Pian Ainul Furkan Alfiana Amalia, Dinda Andi Hidayatul Fadlilah Andi Primafira Bumandava Eka Ari Purwanti Ari Purwanti Ari Purwanti Aspiati Samiun Bambang Surahman Carolina Ety Widjayanti Claudya Nurcahaya Dewi Melia Dewi Puspasari Dewi Puspasari Dewi Sri Dini Fitriani Dini Fitriani Heidi Siddiqa Hendraliany, Srie KARTIKANINGRUM, SARI Mahrika, Dihni Melinda Ayu Nelly Patria Nelly Patria Nurajijah Nurcahaya, Claudya Putri, Marini Rihfenti Ernayani Rusman, Hedar SARI KARTIKANINGRUM Sari Mustika Widyastuti Siti Rohaeti Srie Hendraliany Sumiati Sumiati Sumiati Sumiati Surahman, Bambang Suwandi Ng Suwandi Ng Ummu Kalsum Walda Hamidah