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All Journal International Journal of Economics, Management and Accounting JEMABITEK JEPENDIMAS Journal of Economics, Management, Accounting, Business, Educational, Technology, and Social Science
Dwi Prasetyo, Hendra
Unknown Affiliation
Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences

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"Pengaruh Green Accounting terhadap Kinerja Keuangan dan Reputasi Perusahaan pada Industri Manufaktur di Indonesia Tahun 2025" Dwi Prasetyo, Hendra
Jurnal Ekonomi Manajemen Akuntansi Bisnis dan Teknologi Informatika Vol. 1 No. 4 (2025): Maret 2025
Publisher : PT. Putra Jawa Mulya

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Abstract

Green accounting atau akuntansi lingkungan semakin menjadi perhatian dalam dunia bisnis modern, terutama dalam industri manufaktur yang memiliki dampak signifikan terhadap lingkungan. Penelitian ini bertujuan untuk menganalisis pengaruh penerapan green accounting terhadap kinerja keuangan dan reputasi perusahaan manufaktur di Indonesia pada tahun 2025. Dengan menggunakan pendekatan kuantitatif, data dikumpulkan melalui survei dan laporan keuangan perusahaan yang telah menerapkan praktik green accounting. Hasil penelitian menunjukkan bahwa implementasi green accounting tidak hanya berkontribusi positif terhadap efisiensi biaya dan peningkatan kinerja keuangan, tetapi juga secara signifikan meningkatkan reputasi perusahaan di mata pemangku kepentingan. Studi ini merekomendasikan agar perusahaan manufaktur lebih aktif mengintegrasikan aspek lingkungan dalam pelaporan keuangan sebagai strategi untuk mencapai keberlanjutan dan keunggulan kompetitif.
Implementation of PSAK 46 in Deferred Tax Reporting and its impact on company profits Dwi Prasetyo, Hendra
Journal of Economics, Management, Accounting, Business, Educational, Technology, and Social Science Vol. 1 No. 2 (2025): PEBRUARY 2025
Publisher : PT. Putra Jawa Mulya ( Putra Jawa Publisher )

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Abstract

Financial Accounting Standard PSAK 46 regulates the accounting treatment of income taxes, including the recognition of deferred tax assets and liabilities. This research aims to analyze the implementation of PSAK 46 in deferred tax reporting and its impact on company profits. The research method used is a case study of public companies in Indonesia with quantitative and qualitative data analysis. The research results show that the application of PSAK 46 has a significant effect on the presentation of financial reports, especially in reflecting temporary differences between accounting profit and fiscal profit. In addition, the deferred taxes that arise can affect the reported net profit, either in the form of additions or reductions in the value of taxes that must be paid. With proper implementation, PSAK 46 can increase the transparency and quality of a company's financial reports.
"Transformasi Digital Desa: Pelatihan dan Sosialisasi Pemanfaatan Aplikasi Layanan Publik Berbasis Online" sadiqin, amin; Dwi Prasetyo, Hendra; Komariyah, Fitri
Jurnal Ekonomi, Pendidikan dan Pengabdian Masyarakat Vol. 2 No. 2 (2025): APRIL
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jependimas.v2i2.42

Abstract

Transformasi digital desa merupakan langkah strategis dalam meningkatkan kualitas layanan publik dan pemberdayaan masyarakat melalui teknologi informasi. Penelitian ini bertujuan untuk mendeskripsikan proses pelatihan dan sosialisasi kepada masyarakat desa terkait pemanfaatan aplikasi layanan publik berbasis online, seperti e-KTP, e-PPDB, dan e-health. Kegiatan ini dilakukan untuk meningkatkan literasi digital masyarakat serta mendorong partisipasi aktif dalam memanfaatkan layanan pemerintahan yang lebih cepat, transparan, dan efisien. Metode yang digunakan dalam kegiatan ini meliputi pendekatan partisipatif, pelatihan langsung, serta evaluasi pemahaman masyarakat terhadap aplikasi-aplikasi tersebut. Hasil kegiatan menunjukkan peningkatan pemahaman dan keterampilan masyarakat dalam mengakses serta menggunakan layanan digital secara mandiri. Hal ini membuktikan bahwa pelatihan dan sosialisasi yang tepat sasaran dapat mempercepat adopsi teknologi di tingkat desa dan mendukung terwujudnya pemerintahan digital yang inklusif.
Analysis of the Influence of Behavioral Factors on Accounting Performance: Case Study of Accounting Professionals at PT Company Bangun Jaya Abadi Sadiqin, Amin; Dwi Prasetyo, Hendra
Journal of Economics, Management, Accounting, Business, Educational, Technology, and Social Science Vol. 1 No. 1 (2024): NOVEMBER 2024
Publisher : PT. Putra Jawa Mulya ( Putra Jawa Publisher )

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Abstract

This research aims to analyze the influence of behavioral factors on accounting performance at PT. Bangun Jaya Abadi. The behavioral factors analyzed include motivation, job satisfaction, and job stress. Using a quantitative approach, this research collected data through questionnaires distributed to 100 accounting professionals at the company. The data obtained was analyzed using multiple regression techniques to identify the influence of each behavioral factor on accounting performance. The research results show that motivation and job satisfaction have a significant positive influence on accounting performance, while work stress has a significant negative impact. These findings indicate that to improve accounting performance, companies need to pay attention to and improve behavioral factors such as motivation and job satisfaction and manage work stress effectively. This research provides an important contribution to company management in designing strategies to improve accounting performance through a behavioral approach.
The Effect of Lifestyle and Financial Literacy on The Financial Management Behavior of Housewives in Banyusari Village Dwi Prasetyo, Hendra
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 12 (2024): May
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i12.125

Abstract

Financial literacy is knowledge and ability to behave towards finances as an effort to improve financial management and financial decision making in order to create financial prosperity. Lifestyle can show the way someone lives their life, how someone uses their money, and how someone spends their time. In this research, researchers used a quantitative research approach. The results of this research are goodpartially or jointly, lifestyle and financial literacy have a positive and significant influence on the financial management behavior of housewives in Banyusari Village. The amount of influence is 31.9%.
Co-Authors Amin Sadiqin Fitri Komariyah