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All Journal Jurnal Proaksi Educoretax Jurnal Pengabdian Masyarakat Multidisiplin Sawala Cendekia: Jurnal Peneiltian Multidisiplin
Niken Safitri
Universitas Pembangunan Nasional Veteran Jakarta
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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GREEN INTELLECTUAL CAPITAL AND ENVIRONMENTAL MANAGEMENT ACCOUNTING: A LITERATUR REVIEW Niken Safitri; Nurmala Ahmar; Muhammad Zaky; Moh. Ali Rahmani
Jurnal Proaksi Vol. 9 No. 3 (2022): Juli - September 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v9i3.3096

Abstract

In the last two decades, the "going green" aspect has been identified as the main motivation for organizations to improve the competitiveness of enterprises. Likewise with one of the company's intangible assets, namely intellectual capital. Green Intellectual Capital is an effective tool to improve company performance and also business continuity. This research uses a review of various literaturs on EMA and GIC. Where the samples in this research are articles from the last 4 years in the form of 22 researches taken from several electronic databases such as Proquest, Google Scholar, Open New Knowledge. The results of this research provide empirical evidence regarding EMA and GIC, especially in manufacturing companies. Based on the research results in this study, EMA and GIC have a positive effect on competitive advantage, sustainable performance, Green human resource management Financial Performance, green supply chain performance environment performance. This research aims to conduct an empirical study of research on EMA and GIC associated with several variabels such as competitive advantage, sustainable performance. Keywords: Green Intellectual Capital, EMA
ANTESEDENT ENVIRONMENTAL MANAGEMENT ACCOUNTING : A LITERATURE REVIEW Fithri Suciati; Nurmala Anhar; Niken Safitri; Tuti Setiatin
Jurnal Proaksi Vol. 10 No. 1 (2023): Januari - Maret
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v10i1.3682

Abstract

Environmental Management Accounting (EMA) is a scientific development work on environmental accounting, which focuses on mitigating environmental costs and impacts resulting from corporate activities. The purpose of this study is to find out the latest EMA research developments, namely the last 5 years 2018 - 2022. This type of research is literature research on EMA using the Publish or Perish application, the National Library of Indonesia and ProQuest, resulting in publishers such as Taylor and Proques Francis Online, Wiley Online Library, Emerald, Elsevier, JIEMAR, an online magazine for accountants, the keyword is "Environmental Management Accounting". Most of the objects studied are manufacturing companies. Where the research results in many studies give positive results on the variables studied.
UNVEILING THE GREEN TREASURE TROVE TO UNLOCKING SUSTAINABILITY : EXPLORING THE VALUE OF GREEN INTELLECTUAL CAPITAL AND GREEN ACCOUNTING Niken Safitri; Tuti Setiatin; Rizal Zaelani; Muhammad Zaky; Ebah Suaebah
Jurnal Proaksi Vol. 11 No. 1 (2024): Januari - Maret
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v11i1.5482

Abstract

With the increasing awareness of environmental issues and the need for sustainability, companies around the world are increasingly paying attention to the environmental impact of their activities. In this context, the concepts of green accounting and green intellectual capital emerge as important frameworks for measuring and managing environmental impacts and are able to contribute to corporate sustainability. This literature study includes an analysis of various relevant literature sources from several databases such as Elsevier, Emerald and Spingers in the last 5 years using an inclusive technique. The resulting sample was 16 studies consisting of 10 articles on GIC and 6 articles on GA. The focus of this study is to understand the concepts of green accounting and green intellectual capital, and their implications in the context of business sustainability. The results show that green accounting enables companies to measure, monitor and report the environmental impacts of their operations more accurately. Meanwhile, green intellectual capital plays an important role in enhancing a company's competitiveness and innovation through the sustainable management of intellectual capital
Tanggung Jawab Sosial Perusahaan Menuju Perbankan Berkelanjutan : Tinjauan Literatur Tuti Setiatin; Niken Safitri; Rizal Zaelani; Ebah Suaebah; Muhammad Zaky
Jurnal Proaksi Vol. 12 No. 2 (2025): April - Juni 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i2.6982

Abstract

Main Purpose - This research aims to understand the implementation and impact of Corporate Social Responsibility (CSR) on the financial performance, non-financial performance, and reputation of banks in several countries. Method - The method used was a literature review. The analysis was conducted on 17 journal articles in accordance with the predetermined inclusion criteria from the period 2019 to 2024. Main Findings - The research results indicate that CSR disclosure enhances the reputation and financial performance of banks, and attracts more investors. There is a positive relationship between CSR practices and financial performance, although the results vary. Involvement in CSR also improves risk management and employee loyalty. Theory and Practical Implications - Banks need to integrate CSR practices into their business strategies to improve performance. Policymakers are advised to encourage transparency in the disclosure of CSR information. Novelty - The novelty of this research lies in its emphasis on the importance of CSR in the banking sector to achieve sustainability and financial gains.
PENERAPAN FULL COSTING UNTUK EFISIENSI BIAYA DAN DAYA SAING UMKM Tuti Setiatin; Niken Safitri; Ebah Suaebah
Sawala Cendikia : Jurnal Penelitian Multidisiplin Vol. 1 No. 1 (2025): Maret
Publisher : PT. ABIG RIZKY PUBLISHER

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Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in Indonesia's economy. However, many MSMEs, including Tiktak Kencur Nenk Tasya, still face challenges in financial management and the implementation of proper accounting practices, particularly in recording production costs. Previously, the cost recording at this MSME only covered daily raw material expenses, neglecting overhead costs and indirect labor, which resulted in inaccuracies in calculating the Cost of Goods Manufactured (COGM). This inaccuracy can affect pricing decisions, profit margins, and competitiveness. This research aims to design an effective cost recording system and determine the optimal COGM for Tiktak Kencur Nenk Tasya MSME. The full costing method is applied, as it is recognized for providing more accurate accounting by clearly classifying production costs. This study adopts a descriptive quantitative approach with a case study method, collecting data through observation, interviews, and documentation. The results of the COGM calculation using the full costing method for January 2025 show a total finished goods production cost of IDR 160,080,000 for 12,000 kg of products, resulting in a unit cost of approximately IDR 13,340.7. The estimated cost of work-in-process at the end of the period is IDR 6,489,000, bringing the total production cost for that month to IDR 166,569,000. Accurate implementation of COGM is expected to assist MSMEs in planning, financial management, improving competitiveness, and operational efficiency.
PENGUATAN LITERASI DIGITAL SISWA SMK DALAM MENYIAPKAN GENERASI WIRAUSAHA DI ERA VUCA (STUDI PENGABDIAN DI SMK PENGUJI SUKABUMI) Niken Safitri; Eva Fathussya'adah; Ebah Suaebah
HARUPAT: Jurnal Pengabdian Masyarakat Multidisiplin Vol. 1 No. 2 (2025): November
Publisher : PT. ABIG RIZKY PUBLISHER

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Abstract

The rapid development of digital technology and the dynamics of the VUCA era (Volatility, Uncertainty, Complexity, and Ambiguity) require young generations, particularly vocational high school students, to possess adequate digital literacy and entrepreneurial readiness. This community service program aimed to strengthen the digital literacy of vocational high school students in preparing an adaptive and competitive entrepreneurial generation in the VUCA era. The program was conducted through a one-day face-to-face activity on May 22, 2025, at SMK Penguji Sukabumi using a participatory learning approach. The methods employed included interactive lectures, discussions, case studies, and simple simulations on the use of digital platforms for entrepreneurial activities. The results indicated an improvement in students’ understanding of digital literacy concepts, digital ethics and security, as well as the productive use of digital technology. In addition, the program enhanced students’ awareness and interest in entrepreneurship by enabling them to identify digital-based business opportunities relevant to their vocational competencies. This community service activity is expected to serve as a sustainable model for strengthening digital literacy and entrepreneurship in vocational schools.
ANALISIS HARGA POKOK PRODUKSI SEBAGAI DASAR PENETAPAN HARGA JUAL UMKM ABIG BERKAH Niken Safitri; Rizky Maulana; Sandi Setiadi; Fithri Suciati
Sawala Cendikia : Jurnal Penelitian Multidisiplin Vol. 1 No. 02 (2025): September
Publisher : PT. ABIG RIZKY PUBLISHER

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Abstract

This study aims to analyze the calculation of the Cost of Production (COP) as a basis for determining the selling price at UMKM Kedai Abig Berkah in Sukabumi. Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in supporting the national economy; however, they often face structural challenges in implementing accurate production cost recording systems. The main problem identified is the use of a very simple and unsystematic COP calculation practice, in which the owner only sums up the main raw material costs and direct labor costs, without including factory overhead costs such as depreciation of kitchen equipment and utility expenses in detail. This research employs a qualitative descriptive approach, with data analysis methods consisting of data reduction, data presentation, and conclusion drawing. The findings reveal a significant discrepancy between the MSME’s internal calculation of Rp18,290 per portion and the application of the full costing method, which results in a COP of Rp36,360 per portion. Using a cost-plus pricing approach with a target profit margin of 15%, the recommended selling price is Rp42,000 per portion, which is Rp16,841 higher than the current selling price of Rp25,000. In conclusion, inaccurate COP calculation leads to underpricing, which potentially undermines profit margin stability and business competitiveness. Therefore, the implementation of comprehensive cost accounting is essential as a foundation for sustainable business strategy
TDABC sebagai Strategi Akuntansi Manajemen terhadap Kinerja Rumah Sakit: Suatu Kajian Literatur Tuti Setiatin; Niken Safitri; Ebah Suaebah; Melinda Siregar; Rabhita Wulandani Aritonang; Muhammad Zaky
Jurnal Proaksi Vol. 13 No. 1 (2026): Januari - Maret 2026
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v13i1.8159

Abstract

Tujuan Utama - menganalisis secara sistematis pengaruh Strategi Akuntansi Manajemen (SAM) terhadap kinerja rumah sakit secara nasional dan global.Metode - Metode yang digunakan adalah Literature Review terhadap publikasi ilmiah tahun 2018-2025 melalui 4 tahap: Identifikasi topik, Pencarian literatur, Seleksi awal dan penyaringan lanjutan, dan Analisis konten. Temuan Utama - TDABC mengungkap inefisiensi akibat mismatch tarif INA-CBGs di Indonesia (kasus sesar/stroke), kontras dengan fokus global pada optimalisasi teknologi tinggi. Implementasi BSC di Indonesia masih parsial dibandingkan model global yang terintegrasiImplikasi Teori dan Kebijakan - Penelitian ini memperkuat Resource-Based View (RBV) dan Teori Kontingensi bahwa efektivitas manajerial bergantung pada pemanfaatan sumber daya internal dan adaptasi terhadap lingkungan eksternal. serta menekankan pentingnya standardisasi TDABC dan reformasi tarif INA-CBGs untuk meningkatkan efisiensi dan transparansi rumah sakit.Kebaruan Penelitian - Menawarkan sintesis sistematis pertama yang secara eksplisit mengintegrasikan TDABC dan Balanced Scorecard sebagai kapabilitas Strategi Akuntansi Manajemen dalam kerangka RBV–Kontingensi, dengan membandingkan praktik rumah sakit Indonesia dan global serta menggeser fokus dari efisiensi biaya internal menuju value-based healthcare.
Determinants of tax evasion: A systematic literature review Niken Safitri; Muhammad Zaky
Educoretax Vol 6 No 6 (2026)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v6i6.2193

Abstract

Tax evasion is a serious fiscal problem with wide-ranging effects on state revenue, the fairness of the tax system, and the effectiveness of public policy across countries, particularly developing countries. This study aims to identify, evaluate, and synthesize empirical evidence on the determinants of tax evasion globally through a Systematic Literature Review (SLR) approach based on the PRISMA 2020 guidelines. The literature search was conducted in the Scopus database using the keyword “tax evasion,” covering publications from 2016 to 2026. After a staged selection process, 32 scientific articles meeting the inclusion criteria were systematically analyzed. The results show that the determinants of tax evasion are multidimensional and can be grouped into three main paradigms: the deterrence paradigm, which covers tax rates, audit probability, and sanctions; the service-trust paradigm, which covers the quality of public services, government legitimacy, and perceptions of fairness; and the fiscal psychology paradigm, which covers religiosity, social norms, tax morale, and loss aversion. Corruption is shown to be a destructive factor that consistently increases tax evasion, while religiosity and the quality of tax services are effective protective factors. This study also identifies research gaps related to the developing-country context, more specific dimensions of religiosity, and the spillover effects of corruption on tax compliance. These findings are expected to provide both theoretical contributions and practical implications for tax authorities and policymakers in designing more effective and sustainable strategies to improve tax compliance.
Co-Authors Ebah Suaebah Ebah Suaebah Eva Fathussya'adah Fithri Suciati Fithri Suciati Melinda Siregar Moh. Ali Rahmani Muhammad Zaky Muhammad Zaky Muhammad Zaky Nurmala Ahmar Nurmala Anhar Rabhita Wulandani Aritonang Rizal Zaelani Rizky Maulana Sandi Setiadi Tuti Setiatin Tuti Setiatin Tuti Setiatin