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All Journal The Indonesian Accounting Review Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) Scientific Journal of Reflection : Economic, Accounting, Management and Business J-MAS (Jurnal Manajemen dan Sains) JURNAL PENDIDIKAN TAMBUSAI Gorontalo Accounting Journal Jambura Accounting Review Competitive Jurnal Akuntansi dan Keuangan Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Riset Akuntansi Politala JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Madiun Spoor : Jurnal Pengabdian Masyarakat 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 Jurnal Ekonomi, Manajemen, Akuntansi
Lukita, Carolyn
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Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mechanical Engineering Public Health Social Sciences Other

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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.
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.
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.
Co-Authors Apriani, Fista Arimurti, Trias Astriani, Devi Aulia, Aulia Nur Endayani Dewi, Kurnia Gusganda Suria Manda Hardiyanti, Dwi Hari Sulistiyo Isyanto, H. Puji Kulsum, Nursinda M, Nahruddien Akbar Mahpudin, Endang Nanu Hasanuh Nasihin, Ihsan Niluh Putu Dian Rosalina Handayani Narsa, Niluh Putu Dian Rosalina Handayani Nopiana, Medi Nugraha Nugraha Nurul Amalia Ramdan Purwandari, Dian Ramdan, Nurul Amalia Rosalina, Shinta Sadira, Alvita Safira, Regita Sari, Diana Ikmah Septiawati, Rohma Sihabudin Sihabudin Sihabudin, Sihabudin Siska Liana 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 Trisyanto, Ade Yanti Yanti Zahranie, Aurora Maulida Zunianto, Anugrah Pamungkas Wijil