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All Journal Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) International Journal of Economics, Management and Accounting Jurnal Ilmiah Akuntansi Jurnal Maisyatuna
Lilik Pirmaningsih
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Application of Preparing Financial Reports for Micro, Small and Medium Enterprises Based on Entity Accounting Standards Without Public Accountability (SAK ETAP) Tania Tania; Erna Hendrawati; Lilik Pirmaningsih
International Journal of Economics, Management and Accounting Vol. 1 No. 2 (2024): June : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v1i2.21

Abstract

Financial Accounting Standards for Entities Without Public Accountability are standards for preparing financial reports for MSMEs with the aim of making it easier for creditors and investors to view financial reports so that MSMEs can get loans to increase capital and make their business more advanced. The implementation of the preparation of financial statements by UD. X is not in accordance with the financial statements based on SAK ETAP. The purpose of this study is to find out (1) What are the obstacles faced by UD. X in compiling financial reports based on SAK ETAP (2) What are the impacts of not compiling financial reports based on SAK ETAP (3) Implementation of financial statement preparation at UD. X. This research uses qualitative method with case study method. The techniques used for data collection are interviews, observation, and documentation. The results of this study are (1) Lack of human resources so that they cannot prepare financial reports properly and correctly (2) Owners do not understand the importance of financial statements properly so they cannot make the right decisions (3) Recording of financial statements is recorded simply, not yet based on SAK ETAP.
Literatur Review: Pemetaan Studi Penelitan Tentang Manajemen Keberagamaan, Budaya Organisasi, Kepemimpinan, dan Manajemen Sumber Daya Manusia Muhammad Rifqi Ramadhan; Daffa Arung Samudra; Rivaldo Berlianto; Lilik Pirmaningsih
Maisyatuna Vol. 6 No. 3 (2025): Jurnal Maisyatuna
Publisher : STAI Denpasar Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/mt.v6i3.798

Abstract

This study aims to map and analyze the development of literature related to diversity management, organizational culture, leadership, and human resource management through a systematic literature review approach. The method used is content analysis of 12 selected scientific journals published between 2017 and 2024. The results of the study indicate that diversity management significantly contributes to improving employee performance, with inclusive leadership, training and development programs, and fair policies as the main supporting factors. Research on organizational culture indicates that organizational values, norms, and customs play an important role in shaping employee loyalty and commitment, although their influence on organizational performance varies depending on the situation and environment. Additionally, it was found that organizational communication factors have a greater influence on performance compared to organizational cultural factors. In terms of leadership, transformational leadership style has been proven to have a positive impact on employee job satisfaction and productivity. Based on this mapping, an integrated framework has been developed that can be used as a reference for further research and strategies for managing workforce diversity, particularly in the context of Indonesia, which has high social and cultural diversity. In general, these findings emphasize the importance of implementing a comprehensive approach to human resource management to achieve organizational effectiveness in a diverse work environment. Keywords: Diversity Management, Organizational Values, Leadership Style, Human Resources, Employee Performance.
PENGARUH GREEN ACCOUNTING, ENVIRONMENTAL PERFORMANCE DAN LEVERAGE TERHADAP SUSTAINABLE GROWTH PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2023 Annisa Devi Ainur Rohimah; Lilik Pirmaningsih
Jurnal Ilmiah Akuntansi Vol. 2 No. 3 (2025): Agustus : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/dr7gdb32

Abstract

This study aims to analyze and empirically examine the role of green accounting, environmental performance, and leverage in driving sustainable growth among Food and Beverage companies listed on the Indonesia Stock Exchange during 2021–2023. Green accounting is operationalized through the extent of environmental cost disclosure, environmental performance is assessed using the PROPER score, and leverage is measured via the Debt to Equity Ratio. Sustainable growth serves as an indicator of long-term corporate development. The study population comprises 83 companies, from which a purposive sampling method was applied, resulting in a final sample of 66 companies. Using multiple linear regression analysis, the results reveal that sustainable growth is significantly influenced by all the independent variables investigated. These findings underscore the critical role of green accounting practices in promoting sustainable growth within the Food and Beverage sector.
PENGARUH CARBON EMISSION DISCLOSURE, UKURAN PERUSAHAAN DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2023 Widi Putri Matalata; Lilik Pirmaningsih; Fadilla Purwitasari
Jurnal Ilmiah Akuntansi Vol. 2 No. 4 (2025): November : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/f0z7w077

Abstract

This study aims to determine the effect of carbon emission disclosure, firm size, and environmental performance on firm value in mining companies listed on the Indonesia Stock Exchange (IDX) during 2020–2023. This research employs a quantitative approach using secondary data obtained from annual reports, sustainability reports, and PROPER ratings. A total of 52 observations from 13 purposively selected companies were analyzed using multiple linear regression with SPSS. The results indicate that, simultaneously, the three independent variables have a significant effect on firm value. However, when tested partially, carbon emission disclosure and environmental performance do not show a significant effect, while firm size has a positive effect on firm value.
DETERMINANTS OF CORPORATE VALUE: SUSTAINABILITY REPORTING, INTELLECTUAL CAPITAL AND GOOD CORPORATE GOVERNANCE IN MANUFACTURING COMPANIES IN INDONESIA Nurul Aini; Lilik Pirmaningsih; Novaldy Arief Pradika; Elizabeth Dellysiana; Ratna Madudari
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i5.359

Abstract

This study aims to test and analyze the influence of sustainability reporting, intellectual capital and good corporate governance on company value. The sample used in the study is manufacturing companies listed on the Indonesia Stock Exchange for the 2021-2023 period as many as 87 years of companies, Data analysis using SPSS 25. The results of this study show that sustainability reporting, intellectual capital and good corporate governance proxied by the audit committee and independent commissioners have a significant effect on the company's value.
Pengaruh Penerapan Green Accounting, Biaya Lingkungan dan Pengungkapan CSR Terhadap Kinerja Keuangan (Return on Assets) Pada Perusahaan Sektor Energi di Bursa Efek Indonesia Pertiwi, Aulia Citra; Lilik Pirmaningsih
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol. 21 No. 2 (2025): October
Publisher : Research Institution and Community Service Universitas Wijaya Kusuma Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v21i2.5119

Abstract

This study aims to test and analyze the effect of the implementation of green accounting, environmental costs, and CSR disclosure on financial performance (Return on Assets). The population of this study is energy sector companies listed on the Indonesia Stock Exchange during the 2022-2024 period. The research sample consists of 18 companies selected through purposive sampling, and the data was tested using multiple linear regression in SmartPLS version 4, resulting in 54 data observations. This study uses a quantitative approach with specific analysis. The analysis results show that Environmental Costs have an effect on ROA, while green accounting and CSR have no effect on ROA.
Co-Authors Annisa Devi Ainur Rohimah Daffa Arung Samudra Elizabeth Dellysiana Erna Hendrawati Fadilla Purwitasari Muhammad Rifqi Ramadhan Novaldy Arief Pradika Nurul Aini Pertiwi, Aulia Citra Ratna Madudari Rivaldo Berlianto Tania Tania Widi Putri Matalata