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Implementation of Environmental Cost Accounting: A Systematic Literature Study and Its Impact on Corporate Profitability Sofia, Khalida; Fauzia, Nasihah; Nasim, Arim
INVOICE : JURNAL ILMU AKUNTANSI Vol 6, No 2 (2024): September 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i2.15660

The role of accounting as a provider of financial information for stakeholders is very important, especially for strategic decision making and policy. Environmental cost accounting is present as an answer to government policies on hazardous waste management for each industry. This study aims to analyze the application of environmental cost accounting. This study uses the SLR (Systematic Literature Review) method as its research approach, which is a systematic approach to reviewing and analyzing the relevant literature available in a particular research domain. In this study, this method involves the identification, evaluation, and interpretation of relevant previous studies in order to achieve the research objectives. The studies were obtained from the Google Scholar database with a time span of the last 10 years, namely from 2013 to 2023. The results of the research conducted by the researcher show that the impact influenced by the application of environmental cost accounting has a positive impact on acceptance and shows the environmental accounting information system model at PGN, on social responsibility, waste management, affects the company's profit, and also on the stock market.

Implementation of Environmental Cost Accounting: A Systematic Literature Study and Its Impact on Corporate Profitability Sofia, Khalida; Fauzia, Nasihah; Nasim, Arim
Invoice : Jurnal Ilmu Akuntansi Vol. 6 No. 2 (2024): September 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i2.15660

The role of accounting as a provider of financial information for stakeholders is very important, especially for strategic decision making and policy. Environmental cost accounting is present as an answer to government policies on hazardous waste management for each industry. This study aims to analyze the application of environmental cost accounting. This study uses the SLR (Systematic Literature Review) method as its research approach, which is a systematic approach to reviewing and analyzing the relevant literature available in a particular research domain. In this study, this method involves the identification, evaluation, and interpretation of relevant previous studies in order to achieve the research objectives. The studies were obtained from the Google Scholar database with a time span of the last 10 years, namely from 2013 to 2023. The results of the research conducted by the researcher show that the impact influenced by the application of environmental cost accounting has a positive impact on acceptance and shows the environmental accounting information system model at PGN, on social responsibility, waste management, affects the company's profit, and also on the stock market.

Tax Planning for Corporate Income Tax at PT Lippo General Insurance, Tbk Nasihah Fauzia; Ida Farida Adi Prawira; Memen Kustiawan
Jurnal Riset Perpajakan: Amnesty Vol 7 No 1 (2024): Mei 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i1.13733

The aim of this research is to determine the application of tax planning as an effort to increase the efficiency of Corporate Income Tax Expenses at PT Lippo General Insurance. Descriptive and quantitative research methods are the research methods used in this research and use a case study approach. The results of the research show that PT Lippo General Insurance can still minimize its potential tax payable in 2023 by saving on corporate income tax. Companies can carry out collections with the aim of saving on the company's annual tax rate by calculating the weight of PPh article 21 using the gross up method.

PENGUATAN KAPASITAS PENGELOLA BUMDES NUGRAHA CILAMPUNGHILIR MELALUI DIGITALISASI PENCATATAN KEUANGAN Sidik Nasir Akbar; Gust Salman Haikal; Abdul Latif Saputra; Siti Jamilah Aprilia; Meri Nurapiatni; Rizky Ridwan; Dewi Ratnasari Astuti; Retno Dyah Pekerti; Dede Riswandi; Amalia Siti Khadijah; Nasihah Fauzia
KARYA: Jurnal Pengabdian Kepada Masyarakat Vol 6 No 2 (2026): KARYA: Jurnal Pengabdian Kepada Masyarakat
Publisher : FKIP Universitas Samawa

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Badan Usaha Milik Desa (BUMDes) berperan penting dalam memajukan ekonomi desa dengan mengelola berbagai jenis usaha yang menghasilkan keuntungan. BUMDes Nugraha mengembangkan salah satu jenis usaha yaitu usaha ayam petelur. Meskipun memiliki potensi ekonomi yang baik, pengelolaan keuangan di unit usaha tersebut masih mengalami beberapa masalah, seperti pencatatan transaksi yang belum dilakukan secara terdokumentasi dengan baik, kurangnya adanya alur pencatatan yang standar, serta pemakaian media berupa spreadsheet dalam pembuatan laporan keuangan yang belum cukup optimal. Kegiatan pengabdian ini bertujuan untuk meningkatkan kemampuan pengelola dalam mengelola administrasi dan pencatatan keuangan dengan membuat flowchart pencatatan serta menerapkan spreadsheet yang disesuaikan dengan kebutuhan operasional unit usaha ayam petelur. Metode yang digunakan mencakup observasi, wawancara, mengidentifikasi masalah, merancang flowchart, membuat spreadsheet, mendampingi pelaksanaan, memberikan pelatihan kepada pengelola BUMDes, serta mengevaluasi hasil kegiatan. Hasil kegiatan menunjukkan bahwa pengelola lebih memahami cara mencatat transaksi, bisa menggunakan spreadsheet untuk mencatat keuangan dengan lebih rapi, serta memiliki panduan berupa flowchart yang membantu dalam menyusun laporan keuangan dengan lebih cepat, hemat, dan teratur. Pendampingan yang dilakukan diharapkan dapat memperbaiki cara pengelolaan keuangan unit usaha ayam petelur dan membantu menciptakan tata kelola BUMDes yang lebih transparan dan berkelanjutan.

DIGITALISASI PENCATATAN KEUANGAN DAN PENGUATAN TATA KELOLA BUMDES ANTARODIN CIAWANG Naila Hanipah; Siti Rostia Ningsih; Dwiana Fitria Azhari; Syahni Siti Riyani; Rizky Ridwan; Taupik Akbar; Dewi Ratnasari Astuti; Nasihah fauzia
Jurnal Gembira: Pengabdian Kepada Masyarakat Vol 4 No 04 (2026): AGUSTUS 2026
Publisher : Media Inovasi Pendidikan dan Publikasi

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Kegiatan pengabdian ini bertujuan membantu BUMDes Antarodin Desa Ciawang, Kecamatan Leuwisari, Kabupaten Tasikmalaya, mengatasi lemahnya tata kelola administrasi keuangan pada unit usaha peternakan ayam petelur dan budidaya ikan, sekaligus mendorong perluasan akses permodalan unit perikanan. Program dilaksanakan dengan pendekatan partisipatif (action-oriented) melalui tahapan perencanaan, pelaksanaan, pengujian/evaluasi, dan serah terima, meliputi migrasi pencatatan kas dari buku manual ke Microsoft Excel terstruktur, penertiban bukti transaksi (nota/kwitansi), pendampingan bendahara, serta penyusunan proposal bantuan bibit ikan untuk Dinas Perikanan. Tim memetakan akun pendapatan dan pengeluaran, memindahkan riwayat kas Agustus 2025 hingga April 2026 ke format Buku Kas Umum digital, serta terlibat langsung dalam aksi lapangan seperti pengambilan telur, penimbangan, dan distribusi pada Bazar Telur Murah. Sistem pencatatan digital terbukti memangkas waktu penyusunan laporan, memperjelas tren pendapatan penjualan telur yang meningkat dari sekitar Rp20 juta pada November 2025 menjadi puncaknya sekitar Rp37,4 juta pada Maret 2026 (tumbuh sekitar 87%) sebelum sedikit melandai menjadi Rp34,2 juta pada April 2026, serta menghasilkan proposal pendanaan formal yang siap diajukan ke Dinas Perikanan guna mengaktifkan kembali unit usaha budidaya ikan.

Transformasi Digital dalam Praktik Akuntansi: Tinjauan Literatur Sistematis Atas Riset Indonesia 2021–2026 Nasihah Fauzia; Retno Pekerti; Amalia Siti Khodijah
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 6 No. 2 (2026): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v6i2.1089

Digital transformation has become a major factor that has changed the way accountants record, process, and present financial information, especially in Micro, Small, and Medium Enterprises (MSMEs) that dominate Indonesia's economic structure. This article aims to map how digital transformation is taking place in accounting practices in Indonesia as well as the factors that drive and hinder its implementation. This study uses a systematic literature review method of 32 national scientific articles published between 2021 and 2026, which are analyzed thematically and compared across methodological approaches. The results of the study show that the digital transformation of accounting has grown rapidly since 2024, dominated by research at the MSME level that focuses on the adoption of cloud-based accounting applications, spreadsheets, and digital payment systems. The factors of organizational readiness and digital literacy of business actors are proven to be more decisive for the success of digitalization than the availability of technology alone. At the corporate and professional levels, digital transformation is driving the shift in the role of accountants from transaction recorders to data analysts and strategic decision-making partners, as artificial intelligence, big data, and blockchain enter the accounting process. The study also identified research gaps in the aspect of long-term impact measurement and the lack of longitudinal studies. The main contribution of this article is to provide a thematic map and synthesis framework that can be used as a reference for researchers, practitioners, and policymakers in designing a more inclusive and sustainable accounting digitization strategy.

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