Jurnal Keberlanjutan (Journal of Sustainability)
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The Principle of Good Faith in Purchase Agreements for Land Ownership
Get PDFThis research examines the principle of good faith in the sale and purchase agreement of land ownership rights. In practice, there are occurrences of multiple sale and purchase agreements for land ownership rights. In this event, the seller conducted two binding sale and purchase agreements for land ownership rights with different buyers, resulting in losses for the first buyer. Based on this, the seller is deemed not to have acted in good faith in making the sale and purchase agreement. The research used in this study is normative legal research. The approaches used in this research are legislative approach, case approach, and conceptual approach. The sources of legal materials utilize primary legal materials and secondary legal materials. The technique for collecting legal materials used in this research is through library techniques and document studies, which are then qualitatively analyzed by providing descriptions related to the application of the principle of good faith in the sale and purchase agreement of land ownership. The principle of good faith in ownership sale and purchase agreements for land is regulated in Article 1338 paragraph (3) of the Civil Code. Additionally, it is also reflected in the provisions of Article 1320 of the Civil Code which governs the valid conditions of agreements. Furthermore, the legal consequences for the seller in a sales agreement that is not based on good faith are null and void by law because it contradicts the principle of good faith and does not meet the objective requirements for a valid agreement
The Influence of Taxpayer Awareness, Tax Sanctions, and the Level of Understanding of Taxpayers on Individual Taxpayer Compliance at KPP Pratama Gianyar
Get PDFThis study entitled The Effect of Taxpayer Awareness, Tax Sanctions, and the Level of Understanding of Taxpayers on Individual Taxpayer Compliance at KPP Pratama Gianyar. The problems studied in this study are: how is the influence of taxpayer awareness, tax sanctions, and the level of partial understanding of taxpayers on individual taxpayer compliance at KPP Pratama Gianyar. This study aims to determine the awareness of taxpayers, tax sanctions, and the level of partial understanding of taxpayers on individual taxpayer compliance at KPP Pratama Gianyar. The research sample is 100 respondents. The primary data collection was carried out using a questionnaire. The data analysis technique used is multiple linear regression. The results of this study show that there is a positive and significant effect partially from taxpayer awareness, tax sanctions, and the level of understanding of taxpayers on individual taxpayer compliance at KPP Pratama Gianyar
Evaluation Of The Application Of A Cash Disbursement Accounting Procedure System Using A Money Change Mechanism (GU) Based On Permendagri No.77 Of 2020 At The Investmen Service And Integrated One-Stop Service In Bitung City
Get PDFSystems aind procedures for diisbursiing caish must comply wiith aippliicaible regulaitiions. Replaice Supply Money, hereiinaifter aibbreviiaited ais (GU) iis ai replaicement for supply money thait hais been used up. The purpose of thiis study iis to evailuaite whether the caish diisbursement mechainiism (GU) baised on Permendaigrii No. 77 of 2020. The One Stop Ciity Iinvestment aind Iintegraited Serviice Serviice for Biitung Ciity iis not yet aippropriiaite. The type of reseairch used iis descriiptiive quailiitaitiive. Baised on the results of the study, iit wais found thait the aippliicaitiion of caish diisbursement aiccountiing systems aind procedures usiing the Money Chainge (GU) mechainiism ait the Iinvestment Serviice aind One-Stop Iintegraited Serviices iin Biitung Ciity iis not aiccordaince wiith Permendaigrii No. 77 iin 2020
The Effect of Fixed Asset Intensity, Institusional Ownershop, and Company Size on Tax Avoidance in Textile and Garment Companies Listed on the Indoneisa Stock Exchange (IDX) in 2016-2021
Get PDFThis study examines the effect of Fixed Asset Intensity, Institutional Ownership, and Company Size on Tax Avoidance in Textile and Garment Companies Listed on the Indonesia Stock Exchange (IDX) in 2016-2021. This research uses secondary research. The sample in this study used a purposive sampling technique to obtain a selection of 5 companies which accumulated and got as many as 30 data. The analytical method used in this research is the multiple regression analysis method. The results of the study show that Fixed Asset Intensity has an effect on Tax Avoidance, Institutional Ownership has an impact on Tax Avoidance, and Company Size has no effect on Tax Avoidance
Application of Coconut Shell Activated Carbon Technology for Groundwater Treatment in Roudlotut Tholibin Islamic Boarding School
Get PDFGroundwater contamination poses challenges for community-based institutions, requiring effective treatment solutions. This study evaluates the efficiency of coconut shell activated carbon (CSAC) in reducing lime content in groundwater at Roudlotut Tholibin Islamic Boarding School. A seven-day filtration experiment was conducted using CSAC thicknesses of 25 cm, 35 cm, and 45 cm, with water quality assessments before and after treatment. Results showed that the 45 cm filter achieved the highest reduction, lowering lime content by 67.86%. However, one-way ANOVA and Tukey’s HSD test revealed no significant differences among the three thicknesses. Additionally, documents and policy analysis examined governance challenges in sustainable groundwater treatment. Findings identified regulatory limitations, financial constraints, and institutional capacity gaps as major barriers. While CSAC technology effectively improves groundwater quality, sustainable implementation requires stronger regulatory enforcement, financial support, and community engagement. This study highlights the potential of CSAC filtration and the need for integrated governance strategies to ensure long-term water sustainability in community-based institutions
Innovative Accounting For Bali Tourism Management And Competitiveness
Get PDFThis study examines the innovative role of accounting systems in building effective and accountable Bali tourism with a qualitative approach to tourism villages and tourism business actors. Modern accounting systems contribute significantly to financial management through improving record-keeping accuracy and anti-fraud mechanisms based on local culture, supporting strategic decision-making with real-time financial data and environmental impact analysis, and increasing the competitiveness of destinations through standardized financial reporting that facilitates access to financing and strengthens the value of local wisdom. The study also highlights the synergy of local regulations with community participatory accounting practices for sustainable financial governance. Temuan offers an accounting-based tourism governance framework that prioritizes transparency, sustainability, and cultural preservation as pillars of Bali's competitiveness in the digital era
Stakeholder Perceptions of the Procurement of Goods and Services at the Nusa Tenggara River Region II Office in 2020
Get PDFThis research is a descriptive research with a qualitative approach which was carried out at the Nusa Tenggara River Regional Office II with a total of 25 informants while the types of data in this study were primary data and secondary data which were collected through interview techniques, observation and document tracing. The results of the research based on the grid model from Bryson (2004) found that stakeholder perceptions of the procurement of goods and services at the 2020 Nusa Tenggara River Basin Hall II in terms of; (a) High Interest - Low Power (Subjects) have a bad perception of the procurement of goods and services at the 2020 Nusa Tenggara River Basin Center, while (b) the perception of High Interest - High Power (Players) is that there is a close relationship with project partners that has an impact on the quality and quality of work in the field (c) Low Interest - High Power (Context Setters) have the perception that some PPKs are indicated to be KKN, (d) Low Interest - Low Power (Crowd) have the perception that the project resulting from the procurement of goods and services has quality which is low and (e) Stakeholder perceptions of Aspects that Obstacle the Procurement of Goods and Services at the Nusa Tenggara River Region II Office in 2020 are; (a) the COVID-19 pandemic by making budget adjustments and refocusing, (b) the electronic system still has many weaknesses and (c) bureaucratic governance that needs to be improved
Evaluation of the Implementation of Article 23 Income Tax at PT. Taspen (Persero) Manado Branch Office
Get PDFIncome tax is important for the state because it is one of the largest revenues in the State Revenue and Expenditure Budget (APBN). Income tax article 23 is imposed on income derived from capital, service delivery, or gifts and awards, other than those that have been deducted with Article 21 income tax. Almost every company carries out rental activities from other parties for certain things that are needed to support its operational activities. and the service rental is the object of article 23 income tax. This study aims to determine the suitability between the application of calculation, deduction, deposit, and reporting of income tax article 23 at PT Taspen (Persero) Manado Branch Office with the applicable tax provisions. The type of research used is descriptive qualitative research with the aim of describing in writing the data obtained from interviews and documentation. The results obtained indicate that PT Taspen (Persero) Manado Branch Office has carried out tax obligations in terms of calculating, withholding, depositing and reporting income tax article 23 in accordance with applicable tax provisions
Effect of User Involvement Peak Management Support Training and Education Program on the Performance of Accounting Information Systems Star Hotels 4 and 5
Get PDFThe background of this research is the lack of skills and knowledge that users of accounting information systems have due to the presence of Covid-19. During Covid-19 users of accounting information systems in 4 and 5 star hotels experienced a decrease in hotel revenue. In this study using quantitative methods data was collected using a questionnaire technique. Respondents in this study were 60 people who met the criteria. Three hypotheses were formulated and tested using multiple linear regression analysis. The results of this study are user involvement and top management support have a positive and significant effect on SIA while training and education have a positive effect
The Role of Political Connections in Moderating the Relationship of Profit Management and Company Values (Study on State Owned Enterprises)
No full textThis study examines the role of political correction in moderating the relationship between earnings management and firm value during the Joko Widodo and Jusuf Kalla administrations in the 2015-2019 period. Political connections are measured by the activeness of meetings attended by the Board of Commissioners (main commissioners, commissioners and independent commissioners) who are politically connected. Earnings management uses discretionary accruals while firm value uses the Tobins Q proxy. There are 18 state-owned companies (BUMN) that are sampled in the study with 5 years of observation. By using warpPLS7.0, the results show that earnings management reduces firm value and political connections positively moderate the relationship between earnings management and firm valu