Owner (Riset dan Jurnal Akuntansi)
Not a member yet
1505 research outputs found
Sort by
Model Pengelolaan Dana Desa untuk Mencapai Suistainable Development Goals di Desa Suci, Kecamatan Panti, Kabupaten Jember
No full textSDGs is an international sustainable development program that was later adapted into the Village. SDGs in Indonesia with a context that has been adapted to villages in Indonesia. SDGs are ideals that villages, including Suci Village, aspire to realize. This is because the national development goal is to achieve the four pillars of the SDGs: social development, economic development, and legal development and governance. These four pillars are the oldest of the 17 aspects of the SDGs. This study aims to determine and map the village fund management model implemented by the Suci Village Government in realizing sustainable village development according to the four pillars of the SDGs. This research is a qualitative descriptive study. Data collection was conducted through interviews, documentation, and observation. The research informants were the village head, the head of financial affairs, and the village operator. Secondary data in this study were obtained from the RPJMDes, APBDes LRA, Village Profile. Data validity was tested by triangulating sources and methods. The results of the study indicate that village fund management in Suci Village is quite good. The programs planned in Suci Village are in line with the SDGs objectives. Likewise, the implementation of these activities has been very good. This is evidenced by the increase in the APBDes portion to support the SDGs which increased in 2024 from Rp381,642,500.00 to Rp735,934,000.00 in 2025. The implications of this study are expected to improve integration of Waste Bank-BUMDes, and pre-feasibility of PLTMH. The limitations of this study have not yet tested the outcomes of the programs planned and implemented by the Suci Village governmen
How ESG Disclosure Shapes Financial Resilience and Market Value of Indonesian Banks?
No full textThe purpose of this study is to investigate the impact of ESG Disclosure on business financial performance, as measured by Return on Assets (ROA), Price to Book Value (PBV), and Return on Equity (ROE). The study’s population comprises all banking companies that were listed on the Indonesia Stock Exchange (IDX) during the 2021–2022 period. The sample was selected using a purposive sampling technique based on the criteria of Sustainability Report availability and complete financial data, yielding a total of 92 panel data observations. The research method is quantitative, utilizing Pearson correlation and simple regression analysis. The results show that ESG Disclosure has a beneficial and statistically significant impact on ROE (p = 0. 0164), but not on ROA (p = 0.1161) or PBV (p = 0. 3187). These findings indicate that the financial impact of ESG disclosure is selective, where the benefits are more evident in shareholder-oriented performance rather than in asset efficiency or market valuation. The results highlight the importance of ESG transparency for enhancing investor confidence and sustainable financial growth in the Indonesian banking sector. These findings provide valuable insights for regulators and policymakers to strengthen ESG reporting standards and for investors to integrate sustainability information into financial decision-making
Peran Profitabilitas dalam Memoderasi Pengaruh Struktur Modal dalam Memediasi Hubungan Likuiditas terhadap Nilai Perusahaan pada Perusahaan Sektor Perdagangan Ritel Periode 2014-2023
No full textThe purpose of this study is to investigate and prove how liquidity affects company value with capital structure as an intervening variable and profitability as a moderating variable in retail trading sector companies listed on the Indonesian Stock Exchange for the period 2014-2023. The sampling technique used was purposive sampling, yielding 10 companies as samples with 100 data observations. The statistical analysis tools used were IBM SPSS version 30 and Hayes Process, with analysis stages ranging from descriptive statistics to conditional process analysis. The research results indicate that: (1) Liquidity has a positive and significant effect on firm value. (2) Liquidity has a negative and significant effect on capital structure. (3) Capital structure has a positive and significant effect on firm value. (4) Capital structure is able to mediate negatively and significantly the relationship between liquidity and firm value. (5) Profitability moderates the influence of the relationship between capital structure and firm value, with a positive and significant moderating effect. (6) Profitability moderates the indirect effect of liquidity on firm value through capital structure, with a negative and significant moderating effec
Pengaruh Corporate Social Responsibility terhadap Harga Saham: Peran Moderasi Ukuran Komite Audit pada Badan Usaha Milik Negara(2019-2024)
Full text linkThis study aims to assess the extent to which Corporate Social Responsibility (CSR) affects a company's stock price, as well as to examine the role of Good Corporate Governance (GCG) as a moderating variable in this relationship. This study focuses on State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange for the 2019–2024 period. The study population consisted of 70 companies, and sampling was conducted using a purposive sampling method, resulting in 25 companies being included. Based on the results of the model selection test, the appropriate model used in this study is the Random Effects Model (REM). The findings indicate that Corporate Social Responsibility (CSR), with a proxy for the natural logarithm of CSR expenditures, has an impact on stock prices, where increased CSR expenditures provide a positive signal to investors regarding the company's reputation and attractiveness. Furthermore, Good Corporate Governance (GCG), with a proxy for the number of audit committee members, is proven to strengthen the relationship between CSR and stock prices. Audit committees contribute to improving the quality of oversight, transparency, and reporting, thereby strengthening positive investor perceptions. Empirical results show that state-owned companies must pay attention to the size of CSR expenditures to influence share prices and consider the number of audit committees as a factor that can strengthen the relationship between Corporate Governance and share prices
Reinterpretasi Profitabilitas sebagai Sinyal Financial Distress: Peran Faktor Makroekonomi pada Perusahaan Sektor Keuangan Indonesia
Full text linkFinancial distress is the first signal before a company goes bankrupt. This research is very important because it was conducted in the 2019-2023 period, which is the transition period from a pandemic crisis to an economic recovery full of uncertainty (crisis context). Although there is a lot of research on this topic, there is still a gap on whether traditional economic indicators still accurately predict risks in the financial sector when the world is in turmoil. This study examines the influence of exchange rates, inflation, and profitability on financial distress (Altman Z-Score) in 11 financial sector companies on the Indonesia Stock Exchange. The results of the study show an unusual finding: exchange rates, inflation, and even profitability have no effect on financial distress. This indicates an anomaly, where indicators that are usually very decisive do not become a direct threat to the financial sector during this period. These results show that the financial sector has strong resilience thanks to strict regulatory oversight. For investors and managers, these findings provide a lesson that in a crisis situation, profitability alone is not enough to assess risk, a deeper analysis of the company's internal policies and regulatory compliance is needed
Pengaruh Layanan E-Samsat, Samsat Drive Thru, Dan Samsat Keliling Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor: Studi Pada Samsat Bandung III Soekarno-Hatta
Full text linkThis study aimed to analyze the influence of E-Samsat, Samsat Drive Thru, and Mobile Samsat services on motor vehicle taxpayer compliance at the Bandung III Soekarno-Hatta Samsat Office. Despite the implementation of service innovations, taxpayer compliance decreased from 78.16% in 2020 to 76.55% in 2024, while vehicles not renewing registration (KTMDU) increased by 32.01%. The study utilized a quantitative research method with primary data collected through questionnaires distributed to 100 respondents selected using simple random sampling from a population of 475,070 registered motor vehicle taxpayers. Data were analyzed using multiple linear regression with classical assumption tests (normality, multicollinearity, and heteroscedasticity) conducted via SPSS version 29. The results indicate that E-Samsat, Samsat Drive-Thru, and Mobile Samsat services have positive and significant partial effects on taxpayer compliance. Based on Standardized Coefficients (Beta), E-Samsat shows the strongest influence (Beta = 0.304), followed by Mobile Samsat (Beta = 0.278) and Samsat Drive-Thru (Beta = 0.211). The model explains 43.5% of the variance in taxpayer compliance (Adjusted R² = 0.435). Practically, these findings are expected to serve as evaluation material for policymakers and Samsat administrators in improving service quality, accessibility, and effectiveness through optimizing digital systems, expanding service coverage, and strengthening service capacity to encourage sustainable motor vehicle taxpayer compliance
Faktor yang Mempengaruhi Kepuasan Pengguna Coretax dan Dampaknya terhadap Kepatuhan Wajib Pajak Bendahara Pemerintah
Full text linkThis research aims to test and analyze the influence of system quality, information quality, and service quality on user satisfaction of CoreTax. Additionally, it examines and analyzes the effect of user satisfaction on taxpayer compliance. This study is a quantitative research with a causal design. The population of this research consists of government treasurer taxpayers. The sample was determined using purposive sampling with the criteria of government taxpayers within the Local Government Work Unit (SKPD) of Tanah Laut Regency who manage taxation using CoreTax namely 96 respondents. This type of data uses primary data through distributing questionnaires to respondents via Google forms. The data analysis method used is Structural Equation Modeling with SmartPLS. The results indicate that system quality and service quality have an impact on user satisfaction of CoreTax. On the other hand, information quality does not affect user satisfaction of CoreTax. Furthermore, user satisfaction does not influence taxpayer compliance. This research provides insights into the need for the development of CoreTax systems and services to support user satisfaction and the need to develop systems and services that support the psychological needs of taxpayers so that the system not only provides satisfaction, but also builds internal motivation to comply
E-Commerce Tax: From e-Filing to Coretax (A Bibliometric Analysis)
Full text linkThis study aims to map the development of research related to digital taxation in the context of e-commerce through a bibliometric approach and a systematic analysis of the literature, encompassing 538 articles identified from the Crossref database for the period 2010–2025. The results of the study indicate that the research theme has shifted from administrative and legal issues to the dimension of taxpayer behaviour and the adoption of digital tax technologies, such as e-filing and the Coretax Administration System. The analysis using VOSviewer identified three main clusters: administrative technology, behavioural compliance, and policy governance, with dominant keywords including tax compliance, trust, digitalisation, and e-commerce VAT. The integration between the Theory of Planned Behaviour (TPB) and the Technology Acceptance Model (TAM) was identified as a relevant theoretical foundation for explaining digital tax compliance behaviour in the modern era. Practically, the results of this study provide implications for tax authorities and e-commerce industry players to increase trust, transparency, and digital literacy in the implementation of an integrated tax system. This research contributes to enriching the literature on digital taxation in developing countries and recommends further empirical testing of the conceptual model of the Digital Tax Compliance Framework for E-Commerce in Indonesia, aiming to strengthen data-driven tax governance in the digital economy era
Social Disclosure's Ascendancy in Energy Corporate Valuation: Outpacing Economic, Environmental, and Governance Dimensions
Full text linkA sustainability report is a key tool for corporate accountability, communicating a company’s performance and value to stakeholders. This study investigates the role of such reports, specifically examining how their economic and ESG (Environmental, Social, and Governance) disclosures influence company value. This study extends previous ESG research by isolating the social dimension as the primary driver of firm value in Indonesia’s energy sector. The research utilized data from energy sector companies listed on the Indonesia Stock Exchange from 2021 to 2023. A purposive sampling method was used, yielding 102 observational samples. The data were analyzed using multiple linear regression in EViews 12 to test the associations. The analysis revealed that economic, environmental, and governance disclosures individually do not have a significant effect on company value. In contrast, social disclosure was found to exert a significant positive influence. Furthermore, the simultaneous effect of all ESG and economic dimensions was significant. This indicates that while social factors are individually critical, the integrated reporting of all dimensions jointly impacts value. For energy companies facing significant social challenges, disclosing social performance is crucial. It not only strengthens legitimacy but also directly enhances market value by improving reputation, fostering consumer loyalty, and building stronger community relations
Peran Profitabilitas dalam Memoderasi Hubungan antara Intensitas Aset Biologis dan Pengungkapan: Analisis Implementasi PSAK 69 di Indonesia
No full textPenelitian ini bertujuan untuk mengkaji sejauh mana intensitas aset biologis dan profitabilitas memengaruhi tingkat pengungkapan aset biologis, serta menilai apakah profitabilitas memperkuat hubungan tersebut pada perusahaan sektor pertanian yang tercatat di Bursa Efek Indonesia (BEI). Pendekatan yang digunakan adalah kuantitatif eksplanatori, dengan metode analisis Partial Least Squares (PLS) untuk menguji hubungan antarvariabel secara simultan. Sampel penelitian mencakup 17 perusahaan selama periode tiga tahun, yang dipilih menggunakan purposive sampling berdasarkan keterlibatan dalam subsektor pertanian dan kepemilikan aset biologis yang material dalam laporan keuangannya. Hasil analisis menunjukkan bahwa profitabilitas memiliki pengaruh signifikan terhadap tingkat pengungkapan aset biologis, sedangkan intensitas aset biologis dan peran moderasi profitabilitas tidak menunjukkan pengaruh berarti. Temuan ini memperkuat pandangan Political Cost Hypothesis dan Agency Theory, bahwa keputusan pengungkapan perusahaan lebih banyak didorong oleh keinginan untuk mengurangi tekanan politik dan konflik agensi daripada sekadar memenuhi tuntutan legitimasi. Secara teoretis, penelitian ini memperkaya literatur tentang penerapan PSAK 69 di Indonesia. Sementara secara praktis, hasilnya mendorong perusahaan agrikultur untuk memperluas praktik pengungkapan aset biologis sebagai strategi membangun transparansi, legitimasi sosial, dan akuntabilitas publik