E-Journal STIESIA Surabaya (Sekolah Tinggi Ilmu Ekonomi Indonesia)
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FACTORS AFFECTING CARBON EMISSION DISCLOSURE: GOOD CORPORATE GOVERNANCE AS A MODERATING VARIABLE
Full text linkThis study examines the influence of green strategy, green investment, and environmental performance on carbon emission disclosure, with good corporate governance as a moderating variable. The research adopts a quantitative approach using secondary data. The research method employed is documentation, with data collected from annual and company sustainability reports. The sample in this study consists of non-financial companies listed on the Indonesia Stock Exchange from 2020 to 2022, using a purposive sampling method. The sample obtained includes 91 companies out of a population of 772 companies. The data analysis technique used in this study is multiple linear regression analysis. The results show that the variables of green strategy and environmental performance have a positive influence on carbon emission disclosure, while green investment does not affect carbon emission disclosure. In the MRA testing, good corporate governance does not moderate the relationship between green strategy and environmental performance with carbon emission disclosure. In contrast, good corporate governance weakens the relationship between green investment and carbon emission disclosure.Penelitian ini bertujuan untuk menguji pengaruh strategi hijau, investasi hijau dan kinerja lingkungan terhadap pengungkapan emisi karbon dengan tata kelola perusahaan yang baik sebagai varibel moderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan menggunakan data sekunder. Metode penelitian yang digunakan adalah metode dokumentasi dengan pengumpulan data berdasarkan laporan tahunan dan laporan keberlanjutan perusahaan. Sampel dalam penelitian ini adalah perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia pada tahun 2020-2022 dengan metode pengambilan sampel menggunakan purposive sampling. Jumlah sampel yang diperoleh adalah 91 perusahaan dari 772 perusahaan yang digunakan sebagai populasi. Teknik analisis data yang digunakan dalam penelitian ini adalah model analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa variabel strategi hijau dan kinerja lingkungan memiliki pengaruh positif terhadap pengungkapan emisi karbon, sedangkan investasi hijau tidak berpengaruh terhadap pengungkapan emisi karbon. Dalam pengujian MRA, tata kelola perusahaan yang baik tidak memoderasi hubungan antara strategi hijau dan kinerja lingkungan dengan pengungkapan emisi karbon sedangkan tata kelola perusahaan yang baik memperlemah hubungan antara investasi hijau dengan pengungkapan emisi karbon
THE LINKAGE OF STOCK TRADING DECISIONS, EI TRAITS, FINANCIAL LITERACY, AND RISK TOLERANCE ON GENERATION Z
Full text linkThis study applied the dual process theory to explain the relationship between two systems in decision-making. The first system is associated with emotional intelligence (EI) traits. The second system is associated with financial literacy. Therefore, this study examines the two systems' effect on stock trading decisions by using a quantitative approach with non-probability and purposive sampling methods. The questionnaire was distributed to 350 Generation Z investors in Indonesia via Google Forms from July 2024 to September 2024. The study applied the SEM model with Amos statistical software and the Sobel Test using the Sobel calculator. As the results, this study indicate that the stock trading decision-making for Generation Z is influenced by System 2. While System 1 has no effect on their stock trading decision-making. Emotional intelligence (EI) traits do not affect stock trading decision-making, while financial literacy does. Financial tolerance also fully mediates the relationship between emotional intelligence (EI) traits and stock trading decision-making. Risk tolerance mediates some of the relationship between financial literacy and stock trading decision-making.Penelitian ini menggunakan teori dual process untuk menjelaskan hubungan antara 2 sistem dalam pengambilan keputusan. Dua sistem tersebut adalah System 1 yang dikaitkan dengan sifat kecerdasan emosional (EI), dan System 2 yang dikaitkan dengan literasi keuangan. Penelitian ini menguji pengaruh dua sistem tersebut dalam mempengaruhi keputusan perdagangan saham. Penelitian menggunakan pendekatan kuantitatif dengan metode non-probability sampling menggunakan teknik purposive sampling. Kuesioner disebarkan ke 350 investor Generasi Z di Indonesia melalui google form pada periode Juli 2024-September 2024. Penelitian menggunakan model SEM dengan software statistic Amos dan Tes Sobel menggunakan Sobel calculator. Hasil penelitian menunjukkan bahwa pengambilan keputusan perdagangan saham untuk generasi Z dipengaruhi oleh System 2. Sedangkan untuk System 1 tidak memiliki pengaruh. Sifat kecerdasan emosional (EI) tidak mempengaruhi pengambilan keputusan perdagangan saham sementara literasi keuangan mempengaruhi. Toleransi keuangan juga secara penuh memediasi hubungan sifat kecerdasan emosional (EI) dan pengambilan keputusan perdagangan saham. Toleransi risiko justru memediasi sebagian hubungan literasi keuangan dan pengambilan keputusan trading saham
ACCRUAL-BASED ACCOUNTING IN PUBLIC HEALTH CENTER BLUD: ENHANCING FINANCIAL TRANSPARENCY AND ACCOUNTABILITY
Full text linkThis study explores the significance and challenges of implementing PSAP 13 accrual in Public Health Center BLUDs. Using a qualitative approach with a phenomenological method, data were collected through in-depth interviews, direct observations, and documentation studies. Triangulation was conducted across sources, techniques, and time to ensure data validity. Therefore, this study found that transitioning from a First Level Health Facility (FKTP) to a BLUD has significantly impacted accounting practices. The adoption of PSAP 13 accrual accounting places a substantial burden on health workers, requiring them to prepare seven financial reports. However, only two of the reports are actively used for decision-making, while the other five serve as mere formalities. Frequent errors occur in recording specific accounts due to limitations in the SIMDA application and a lack of understanding of accrual concepts among human resources. This situation creates stress, anxiety, and frustration, heightened by strict deadlines and audit pressures. Many Public Health Centers struggle with implementation, highlighting unpreparedness and a sense of forced compliance. Furthemore, this study recommends the need for targeted training and system enhancements to support practical accrual-based accounting in BLUDs.This study explores the significance and challenges of implementing PSAP 13 accrual in Public Health Center BLUDs. Using a qualitative approach with a phenomenological method, data were collected through in-depth interviews, direct observations, and documentation studies. Triangulation was conducted across sources, techniques, and time to ensure data validity. Therefore, this study found that transitioning from a First Level Health Facility (FKTP) to a BLUD has significantly impacted accounting practices. The adoption of PSAP 13 accrual accounting places a substantial burden on health workers, requiring them to prepare seven financial reports. However, only two of the reports are actively used for decision-making, while the other five serve as mere formalities. Frequent errors occur in recording specific accounts due to limitations in the SIMDA application and a lack of understanding of accrual concepts among human resources. This situation creates stress, anxiety, and frustration, heightened by strict deadlines and audit pressures. Many Public Health Centers struggle with implementation, highlighting unpreparedness and a sense of forced compliance. Furthemore, this study recommends the need for targeted training and system enhancements to support practical accrual-based accounting in BLUDs
PELATIHAN PERPAJAKAN PADA UMKM KALIKEPITING SEJAHTERA KECAMATAN TAMBAK SARI KOTA SURABAYA
No full textPeran UKM sangatlah nyata dalam meningkatkan kesejahteraan bagi para pelakunya. Ibu-ibu sebagai pelaku UKM sangatlah membantu peningkatan dan perekonomian keluarga. Selain dapat meningkatkan perekonomian dan kesejahteraan keluarga, UKM juga salah satu solusi untuk mengurangi jumlah pengangguran. Pendapatan yang diterima oleh UKM pada kisaran tertentu akan dikenakan pajak oleh Pemerintah. Besaran pajak yang dikenakan pada UMKM tergantung pada besaran peredaran (Penjualan) bruto yang dihasilkan. Pajak yang dikenakan pada UMKM bisa berupa PPh 21 jika UMKM memperkerjakan karyawan sesuai ketentuan perpajakan dan PPh badan, yaitu merupakan pajak yang dipungut dari penghasilan yang diterima oleh UMKM. Keterbatasan sumber daya manusia UKM berdampak pada kondisi banyaknya UMKM yang belum memahami aturan dan tatacara pembayaran pajak modern dengan tata cara pembayaran pajak secara on-line. Berdasarakan pada permasalahan tersebut, maka perlu diberikan pemahaman kepada UKM terkait dalam kewajiban mendaftar, melaporkan dan membayar pajak. Bagaimana mengurus NPWP UKM, bagaimana menghitung, melaporkan, menyetor, dan membayar pajak dengan adanya pelayanan elektronik. Oleh karena itu dengan adanya pelatihan ini diharapkan UKM memahami kewajibannya untuk mendaftar sebagai wajib pajak UKM, melaporkan dan membayar pajak, serta mampu menghitung besarnya pajak yang harus dibayar, mampu mengisi SPT secara online dan mampu membayar pajak secara online. Para pelaku UMKM Kali kepiting sebagian besar belum mempunya NPWP untuk usahanya. Dari 13 UMKM hanya 3 UMKM yang memiliki NPWP atas nama UMKM, 3 belum memiliki NPWP dan 7 UMKM masih menggunakan NPWP nama pribadi dan suami. Selanjutnya, pelatihan yang masih dibutuhkan para UMKM antara lain pelatihan komputer, pelatihan foto produk dan pelatihan video profile UMKM. Para UMKM juga mengusulkan adanya bazar sehingga dapat berpartisipasi di bazar tersebut untuk mengembangkan usahanya
DEVELOPMENT OF SIBHOTIK MOTIF DESIGNS, ACCOUNTING BOOKKEEPING AND DIGITAL MARKETING IN SMALL AND MEDIUM-SIZED ENTERPRISES (SMEs)
Full text linkThe aim of this community service is to improve the capabilities of the Wijayakusuma batik group SMEs in developing shibotik motif designs, accounting bookkeeping for recording transactions, and digital marketing using internet websites. This SME is in Ngandong village, Gantiwarno subdistrict, Klaten, chaired by Ms. Wijayanti. This group has several priority problems that must be resolved, including: fabric motif designs that are still monotonous and less attractive, bookkeeping that does not exist or financial records are still very simple, and marketing that is still traditional, namely only by word of mouth. The solution then provided by the community service to overcome this problem was to provide batik design training on shibori which is known as Shibotik, simple accounting bookkeeping training for SMEs either manually or simply computerized, as well as internet website development and training for marketing. The method approach applied is participatory training and supervision, partners will always be involved in every activity process. The output that has been achieved in this service is batik motifs applied to shibori, a simple accounting system for SMEs, and an internet website for marketing. With this training, partners are expected to have good skills and abilities in financial management, production and marketing
DIGITAL TECHNOLOGY ADOPTION TO SUPPORT SUSTAINABLE INNOVATION AMONG MSMEs IN INDONESIA
No full textDigital transformation has become a critical necessity for micro, small, and medium enterprises (MSMEs) to enhance competitiveness and foster sustainable innovation. This study aims to analyze some factors influencing the adoption of digital technologies by MSMEs and to examine their impact on sustainable innovation capabilities. Data were collected from 329 MSMEs in the manufacturing sector in Indonesia through a quantitative survey. The analysis employed a bivariate logistic regression model to investigate the relationship between firm characteristics (size, age, sector) and the utilization of digital technologies to support innovation. The findings indicate that firm size and growth orientation have a significant influence on the adoption of digital technologies and the pursuit of sustainable innovation. This study underscores the importance of technological support for larger MSMEs in facilitating innovative processes and ensuring business sustainability. Theoretically, this study contributes to the literature on technology adoption in the context of MSMEs in the developing countries. Practically, the findings offer valuable implications for policymakers and industry stakeholders in designing more targeted digitalization interventions to strengthen the innovation capacity of the MSME sector
PENGARUH PROGRAM PEMUTIHAN PAJAK, PEMBEBASAN BEA BALIK NAMA, SOSIALISASI DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN PAJAK KENDARAAN BERMOTOR
No full textThe objectives of this study were: (1) to analyze whether the influence of the motor vehicle tax bleaching program on the compliance of motor vehicle taxpayers (2) to analyze whether the exemption of motor vehicle title transfer fees affects the compliance of motor vehicle taxpayers (3) to analyze whether taxation socialization affects the compliance of motor vehicle taxpayers (4) to analyze whether taxpayer awareness affects the compliance of motor vehicle taxpayers. This type of research is quantitative research. The analysis model used in this research is multiple linear analysis using SPSS 26. Based on the results of the study, it shows that (1) the motor vehicle tax bleaching program has no significant effect on taxpayer compliance (2) exemption of motor vehicle title transfer fees has a positive and significant effect on motor vehicle taxpayer compliance (3) tax socialization has no effect with a negative relationship direction is not significant (4) taxpayer awareness has a positive and significant effect on motor vehicle taxpayer complianceThe objectives of this study were: (1) to analyze whether the influence of the motor vehicle tax bleaching program on the compliance of motor vehicle taxpayers (2) to analyze whether the exemption of motor vehicle title transfer fees affects the compliance of motor vehicle taxpayers (3) to analyze whether taxation socialization affects the compliance of motor vehicle taxpayers (4) to analyze whether taxpayer awareness affects the compliance of motor vehicle taxpayers. This type of research is quantitative research. The analysis model used in this research is multiple linear analysis using SPSS 26. Based on the results of the study, it shows that (1) the motor vehicle tax bleaching program has no significant effect on taxpayer compliance (2) exemption of motor vehicle title transfer fees has a positive and significant effect on motor vehicle taxpayer compliance (3) tax socialization has no effect with a negative relationship direction is not significant (4) taxpayer awareness has a positive and significant effect on motor vehicle taxpayer complianc
PENGARUH LDR, SUKU BUNGA, DAN INFLASI TERHADAP PERTUMBUHAN EKONOMI INDONESIA TAHUN 2014-2023
No full textThis study was conducted to identify the influence of LDR, interest rates, and inflation on economic growth in Indonesia. This study applies a quantitative method that utilizes secondary data through multiple linear regression analysis based on annual time series data obtained from SEKI BI and BPS, and in the period 2014 to 2023. The results of the regression data analysis indicate that individually, LDR, interest rates, and inflation do not have a significant impact on economic growth in Indonesia. Likewise, simultaneously, the three independent variables do not show a significant influence on economic growth with a Prob (F-statistic) value of 0.5325 > 0.05. The coefficient of determination (R²), which is 0.2886, shows that only 28.86% of the variation in economic growth can be explained by these three variables, the rest is influenced by other factors outside this study model. The results of this study indicate that LDR, interest rates, and inflation are weak as monetary policy transmission mechanisms during this period. This study is expected to serve as a guideline for policymakers, academics, and practitioners to understand the dynamics of Indonesia's economic growth, as well as provide opportunities for more in-depth research with more diverse variables and more detailed data.This study was conducted to identify the influence of LDR, interest rates, and inflation on economic growth in Indonesia. This study applies a quantitative method that utilizes secondary data through multiple linear regression analysis based on annual time series data obtained from SEKI BI and BPS, and in the period 2014 to 2023. The results of the regression data analysis indicate that individually, LDR, interest rates, and inflation do not have a significant impact on economic growth in Indonesia. Likewise, simultaneously, the three independent variables do not show a significant influence on economic growth with a Prob (F-statistic) value of 0.5325 > 0.05. The coefficient of determination (R²), which is 0.2886, shows that only 28.86% of the variation in economic growth can be explained by these three variables, the rest is influenced by other factors outside this study model. The results of this study indicate that LDR, interest rates, and inflation are weak as monetary policy transmission mechanisms during this period. This study is expected to serve as a guideline for policymakers, academics, and practitioners to understand the dynamics of Indonesia's economic growth, as well as provide opportunities for more in-depth research with more diverse variables and more detailed data
PELATIHAN PERANCANGAN LABEL PRODUK SEBAGAI BENTUK KOMUNIKASI PEMASARAN BAGI SISWA BERKEBUTUHAN KHUSUS
Full text linkPembelajaran mengenai label sangat penting karena label tidak hanya berfungsi sebagai penanda suatu produk, tetapi juga sebagai sumber informasi yang membantu konsumen membuat keputusan yang tepat. Teknologi digital memberikan banyak manfaat dalam desain label produk, mulai dari efisiensi waktu dan biaya, kemudahan penggunaan, hingga peningkatan daya tarik visual. Melalui software desain digital, produsen dapat menciptakan label yang lebih kreatif, informatif, serta dengan cepat menyesuaikannya. Penggunaan Kittl untuk desain label produk sangat sesuai bagi pengguna yang ingin hasil desain profesional tanpa harus mahir menggunakan software. Pemanfaatan platform Kittl terbukti dapat meningkatkan keterampilan siswa dalam merancang logo, tagline, dan label. Penggunaan teknologi digital dalam pembelajaran ini direkomendasikan untuk terus diterapkan untuk mendukung kemandirian siswa dalam menghasilkan karya desain yang bermanfaat, baik untuk usaha maupun pengembangan keterampilan kerja mereka di masa depan. Pada sisi tim pelatih, beberapa aspek juga dapat ditingkatkan untuk mendukung efektivitas pelatihan berikutnya. Salah satu rekomendasi utama adalah penyediaan koneksi internet dan laptop cadangan untuk memastikan proses desain label dapat berjalan lebih baik. Selain itu, pelatihan bagi instruktur dan pendamping mengenai komunikasi dengan siswa berkebutuhan khusus juga diperlukan
IMPLEMENTASI PELATIHAN MENULIS AKADEMIK BAGI MAHASISWA: UPAYA MENINGKATKAN KOMPETENSI LITERASI TULIS
Full text linkKeterampilan menulis ilmiah merupakan aspek penting dalam pengembangan kompetensi akademik mahasiswa, khususnya pada program studi pendidikan biologi. Kegiatan pengabdian ini bertujuan untuk meningkatkan kemampuan menulis mahasiswa semester awal melalui pelatihan terstruktur yang mencakup penulisan laporan ilmiah, artikel populer-ilmiah, poster ilmiah, hingga gagasan kreatif dalam bentuk video. Pelatihan dilaksanakan dengan metode presentasi materi, diskusi, serta pemberian contoh-contoh konkret penulisan yang baik. Mahasiswa diberi ruang untuk mengeksplorasi gagasan melalui berbagai bentuk karya tulis dan media, guna mendorong pemahaman bahwa penyampaian ide ilmiah tidak terbatas pada satu format tertentu. Hasil dari kegiatan menunjukkan adanya peningkatan pemahaman mahasiswa terhadap struktur penulisan ilmiah dan keberanian dalam menuangkan gagasan secara tertulis maupun visual. Kegiatan ini diharapkan dapat menjadi fondasi awal dalam membangun budaya literasi ilmiah di kalangan mahasiswa, serta mendorong mereka untuk lebih aktif dalam mempublikasikan hasil pemikiran dan kegiatan akademiknya. Selain itu, pelatihan ini menjadi langkah awal dalam membentuk generasi pendidik yang tidak hanya memahami isi materi, tetapi juga terampil dalam mengomunikasikannya secara ilmiah dan kreatif