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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
Unknown Affiliation
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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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.
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 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