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All Journal Bulletin of Electrical Engineering and Informatics Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal on Education Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Jurnal Ilmiah Edunomika (JIE) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Management Studies and Entrepreneurship Journal (MSEJ) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Didaktik : Jurnal Ilmiah PGSD STKIP Subang INVEST : Jurnal Inovasi Bisnis dan Akuntansi Jurnal Akuntansi dan Keuangan (JAK) Jurnal Akuntansi dan Keuangan Indonesia Asian Journal of Economics and Business Management Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Pemberdayaan Umat E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Jurnal Studi Pemerintahan dan Akuntabilitas Journal of Artificial Intelligence and Digital Business Jurnal Nusantara Mengabdi Dharma Ekonomi Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Eksekusi: Jurnal Ilmu Hukum dan Administrasi Negara Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Al-Zayn: Jurnal Ilmu Sosial & Hukum Serat Acitya Jurnal Ekonomi dan Pembangunan Indonesia Jurnal Ekonomi, Akuntansi dan Perpajakan International Journal of Economics, Management and Accounting International Journal of Economics, Business and Innovation Research Pajak dan Manajemen Keuangan Jurnal Akuntansi Keuangan Dan Perpajakan E-JURNAL AKUNTANSI Jurnal Cendekia Ilmiah PESHUM Atestasi : Jurnal Ilmiah Akuntansi Riset Akuntansi dan Bisnis Indonesia JEBMAFA: Journal of Economics, Business, Management, Accounting, Finance, and Administration
Ratna Septiyanti
Fakultas Ekonomi Dan Bisnis Universitas Lampung, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Pengaruh ESG Performance dan Debt Maturity Terhadap Efisiensi Investasi M Rizky Ramadhan; Reni Oktavia; Ratna Septiyanti
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 6 No. 2 (2026): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v6i2.3560

Abstract

This study aims to examine the effect of Environmental, Social, and Governance (ESG) performance and debt maturity on investment efficiency in companies listed on the SRI-KEHATI Index during the 2019–2023 period. Investment efficiency is an essential indicator for assessing a company’s ability to allocate capital optimally without leading to overinvestment or underinvestment. The study employs quantitative methods using secondary data obtained from annual reports, the SRI-KEHATI Index, and Bloomberg Terminal. The research sample consists of 24 companies, resulting in 120 firm-year observations selected through purposive sampling. Data analysis was conducted using panel data regression with EViews 12. The results indicate that ESG performance has a positive and significant effect on investment efficiency, implying that companies with better ESG performance tend to make more efficient investment decisions. This finding suggests that strong ESG practices enhance transparency, reduce information asymmetry, and improve corporate governance, leading to optimal capital allocation. Conversely, debt maturity shows no significant effect on investment efficiency, indicating that the short-term debt structure is not yet effective as a disciplinary mechanism for investment decisions among SRI-KEHATI firms. Simultaneously, ESG performance and debt maturity significantly influence investment efficiency. These findings contribute to the literature on investment efficiency in emerging markets and provide practical insights for corporate management and policymakers in optimizing sustainability strategies and debt structure decisions.
Pengaruh Kinerja Lingkungan dan Dewan Komisaris Independent Terhadap Pengungkapan Emisi Karbon Pada Perusahaan Sektor Industri Dasar Dan Kimia Yang Terdaftar Di Bei Tahun 2022-2024 Setiawan, Daffa Andra; Asmaranti, Yuztitya; Septiyanti, Ratna; Azhar, Rialdi
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.6139

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kinerja lingkungan dan dewan komisaris independen terhadap pengungkapan emisi karbon pada perusahaan sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022–2024. Isu perubahan iklim menjadi tantangan global yang semakin mendesak akibat meningkatnya emisi gas rumah kaca (GRK), terutama karbon dioksida (CO₂) yang bersumber dari aktivitas industri. Sektor industri di Indonesia memiliki kontribusi emisi yang besar sehingga mendorong urgensi transparansi perusahaan dalam mengungkapkan informasi emisi karbon sebagai bentuk akuntabilitas dan tanggung jawab lingkungan. Penelitian ini menggunakan data kuantitatif yang diperoleh dari laporan tahunan dan laporan keberlanjutan perusahaan. Populasi penelitian adalah perusahaan manufaktur subsektor industri dasar dan kimia yang listed di BEI periode 2022–2024. Sampel dipilih menggunakan purposive sampling sehingga diperoleh 56 perusahaan dengan total 168 data observasi. Variabel dependen pengungkapan emisi karbon diukur menggunakan 18 item yang dikelompokkan dalam lima kategori, sedangkan variabel independen terdiri dari kinerja lingkungan yang diukur melalui peringkat PROPER dan proporsi dewan komisaris independen. Profitabilitas (ROA dan ROE) digunakan sebagai variabel kontrol. Analisis dilakukan dengan regresi linear berganda menggunakan SPSS. Hasil penelitian menunjukkan bahwa secara parsial maupun simultan kinerja lingkungan dan dewan komisaris independen tidak berpengaruh signifikan terhadap pengungkapan emisi karbon. Temuan ini mengindikasikan bahwa pengungkapan emisi karbon masih bersifat sukarela sehingga belum menjadi prioritas perusahaan meskipun memiliki kinerja lingkungan yang baik atau struktur pengawasan yang memadai.
Pengaruh Good Corporate Governance, Kinerja Keuangan, dan Earning Per Share terhadap Nilai Perusahaan Badan Usaha Milik Negara Anggun Fitrah Sari; Ade Widiyanti; Ratna Septiyanti; Sari Indah Oktanti
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 2 (2026): Mei : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v3i2.2226

Abstract

The purpose of this study is to examine the effect of Good Corporate Governance (GCG), financial performance, and Earning Per Share (EPS) on firm value. The object of this research consists of state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange during the period of 2021–2024. This study employs a quantitative approach using secondary data in the form of annual financial statements as the primary source. The sample was selected using purposive sampling based on predetermined criteria, ensuring that only companies with complete data and consistent reporting were included in the analysis. The independent variables analyzed include the audit committee, independent commissioners, institutional ownership, Return on Assets (ROA), and Earning Per Share (EPS). Multiple linear regression analysis was used to process the data in this study, allowing the researchers to examine the simultaneous and partial effects of the variables on firm value. The findings indicate that firm value is significantly influenced by financial performance, particularly ROA, highlighting the importance of operational efficiency and profitability in enhancing shareholder wealth. While certain GCG variables such as institutional ownership showed positive influence, other elements like audit committees and independent commissioners produced mixed results, suggesting that governance mechanisms may have varying effects depending on organizational context. Meanwhile, EPS demonstrated inconsistent results in relation to firm value, implying that market perceptions of earnings may not fully capture the impact on overall firm valuation. This study provides insights for policymakers, investors, and corporate managers on the relative importance of governance and financial indicators in value creation for state-owned enterprises.
Spending Better melalui Efisiensi Anggaran Dana Provinsi Lampung Perbandingan Bulan Januari hingga Mei Tahun 2024 dan 2025 Chatarina Ovy Mayta; Fransisca Anggraini; Jenie Jesicca Hr; Mega Metalia; Ratna Septiyanti
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 3 No. 2 (2025): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v3i2.976

Abstract

Studi ini menganalisis dampak kebijakan efisiensi anggaran dalam mendorong konsep "Spending Better" di Provinsi Lampung, yang menuntut pergeseran menuju Value for Money (VfM) di tengah keterbatasan fiskal. Menggunakan desain mixed-methods dan analisis komparatif APBD 2024–2025, didukung metode Data Envelopment Analysis (DEA), temuan menunjukkan Efisiensi Alokasi positif. Hal ini tercermin dari realokasi dana: pengurangan belanja operasional dan peningkatan drastis realisasi Belanja Modal (14,26% ke 38,54%). Namun, pencapaian VfM terhambat oleh tantangan Kapasitas Pelaksanaan Teknis dan risiko penurunan kualitas proyek. Kesimpulan: Spending Better memerlukan transformasi paradigma dari sekadar penyerapan anggaran menjadi upaya menghasilkan dampak pembangunan nyata bagi kesejahteraan masyarakat.
The Association of Exchange Rate, Foreign Debt and Bankruptcy Risk On Hedging Decisions During the Pandemic Aulia Ramadina Salsabila; Widya Rizki Eka Putri; Ratna Septiyanti; Sari Indah Oktanti Sembiring
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 4 No. 1 (2023): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v4i2.499

Abstract

This study aims to provide empirical evidence on the association between exchange rates, foreign debt, and bankruptcy risk on hedging decisions during a pandemic. The subjects of this research are Conventional General Banking companies registered with the Financial Services Authority (OJK) in 2020 and 2021. The hypotheses are tested using multiple linear regression analysis. Hedging is measured using the value of derivative instruments reported in the banks' financial statements. The test results in th is study indicate that the exchange rate proxies by the mid-rate at the closing price of the rupiah exchange rate against the US dollar has no relationship with hedging decisions because the exchange rate fluctuations during the pandemic are still within reasonable limits according to the assumptions of the Ministry of Finance. Meanwhile, the results of the test of foreign debt measured by the ratio of foreign currency debt to total debt and bankruptcy risk measured by the Altman Z- score model have a relationship with hedging decisions because hedging decisions will be important to reduce the risk of changes in the value of foreign debt, and firms experiencing bankruptcy risk will implement hedging strategies to mitigate financial risk and protect the firm from significant losses.  
Pengaruh Financial Distress, Opini Audit, dan Jenis Industri terhadap Audit Delay pada Perusahaan yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2022-2024 Sri Sairah; Sudrajat; Ratna Septiyanti; Rialdi Azhar
JEBMAFA: Journal of Economics, Business, Management, Accounting, Finance, and Administration Vol. 1 No. 3 (2026): JEBMAFA: Journal of Economics, Business, Management, Accounting, Finance, and A
Publisher : CV. Megantara Abdi Nusa

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh financial distress, opini audit, dan jenis industri terhadap audit delay pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022-2024. Populasi penelitian mencakup seluruh perusahaan subsektor minyak dan gas, otomotif, produk personal, makanan dan minuman olahan, supplier peralatan medis, serta produk rumah tangga. Berdasarkan teknik purposive sampling, diperoleh sampel sebanyak 83 perusahaan dengan total 249 observasi. Metode analisis data yang digunakan adalah analisis regresi data panel dengan model estimasi Common Effect Model (CEM). Hasil penelitian menunjukkan bahwa secara simultan, seluruh variabel independen berpengaruh terhadap audit delay. Secara parsial, financial distress berpengaruh negatif dan signifikan terhadap audit delay. Opini audit juga berpengaruh negatif dan signifikan. Sementara itu, jenis industri (high profile dan low profile) tidak memiliki pengaruh signifikan terhadap rentang waktu audit delay.
Final Income Tax on Deposit Interest Alya Safina Nainggolan; Ratna Septiyanti
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 4 (2026): April - Juni
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the mechanism for withholding and collecting Income Tax (PPh) Article 4 paragraph (2) on deposit interest at Bank BRI KCP Tanjung Agung. The research method used is descriptive with a qualitative approach. Data collection was carried out through direct interviews with the bank’s management and literature studies. The results of the study indicate that Bank BRI KCP Tanjung Agung has carried out withholding of Income Tax Article 4 paragraph (2) automatically through the banking system (by system) right when the deposit interest is due. The tax calculation applies a final rate of 20% of the customer’s gross interest income. However, there are exceptions to tax withholding for customers with nominal deposits of no more than IDR 7.5 million in accordance with PMK Number 212/PMK.03/2018. Overall, the mechanism for withholding, calculation, and payment of taxes at this bank has been running effectively and complies with applicable tax regulations.
Analisis Hambatan Pemenuhan Bukti Setoran Pph Final sebagai Persyaratan Balik Nama Sertifikat Tanah di Kantor Pertanahan Kota Bandar Lampung Rani Cahyati; Ratna Septiyanti
Eksekusi : Jurnal Ilmu Hukum dan Administrasi Negara Vol. 4 No. 2 (2026): Mei: Eksekusi: Jurnal Ilmu Hukum dan Administrasi Negara
Publisher : Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/eksekusi.v4i2.2403

Abstract

This study analyzes the obstacles in fulfilling the proof of deposit for Final Income Tax (PPh Final) as a requirement for land certificate name transfer at the Land Office of Bandar Lampung City. These obstacles impact legal uncertainty regarding land ownership and slow down public services. The research employs a descriptive analytical method with a qualitative approach. Data were collected through in-depth interviews with counter officers, verifiers, and the Land Rights Determination and Registration section, as well as direct observation and documentation at the local office. The findings identify three main classifications of obstacles. First, technical obstacles include payment data not being readable in the Land Office Computerization System (KKP) and barcodes on tax clearance certificates being unreadable. Second, administrative obstacles encompass data mismatches (nominal amounts, identities, Tax Object Numbers) and incomplete documents. Third, document-related obstacles include poor-quality photocopies and discrepancies in tax dates or years. Contributing factors are data entry errors (human error), lack of thoroughness, integration issues between the KKP system and the tax system, as well as taxpayers' low technical understanding. The consequences include process delays, re-verification with the tax office, and document returns. This study concludes that system-related obstacles, particularly the lack of optimal integration, are dominant. Recommended improvements include integrating the KKP system with the Directorate General of Taxes, enhancing automatic validation, simplifying validation procedures at the tax office, and increasing tax literacy among taxpayers.
The Association of Exchange Rate, Foreign Debt and Bankruptcy Risk On Hedging Decisions During the Pandemic Aulia Ramadina Salsabila; Widya Rizki Eka Putri; Ratna Septiyanti; Sari Indah Oktanti Sembiring
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 4 No. 1 (2023): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v4i2.499

Abstract

This study aims to provide empirical evidence on the association between exchange rates, foreign debt, and bankruptcy risk on hedging decisions during a pandemic. The subjects of this research are Conventional General Banking companies registered with the Financial Services Authority (OJK) in 2020 and 2021. The hypotheses are tested using multiple linear regression analysis. Hedging is measured using the value of derivative instruments reported in the banks' financial statements. The test results in th is study indicate that the exchange rate proxies by the mid-rate at the closing price of the rupiah exchange rate against the US dollar has no relationship with hedging decisions because the exchange rate fluctuations during the pandemic are still within reasonable limits according to the assumptions of the Ministry of Finance. Meanwhile, the results of the test of foreign debt measured by the ratio of foreign currency debt to total debt and bankruptcy risk measured by the Altman Z- score model have a relationship with hedging decisions because hedging decisions will be important to reduce the risk of changes in the value of foreign debt, and firms experiencing bankruptcy risk will implement hedging strategies to mitigate financial risk and protect the firm from significant losses.  
Pengaruh Kenaikan PBB-P2 Terhadap Daya Beli Dan Kepatuhan Masyarakat Dalam Membayar Pajak Alya Safina Nainggolan; Riska Rahmadhani; Rahma Akhyar; Mega Metalia; Ratna Septiyanti
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 2 (2025): Oktober - Desember
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini mengevaluasi dampak kebijakan kenaikan tarif Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) terhadap daya beli dan kepatuhan masyarakat di Kelurahan Kaliawi, Bandar Lampung. Menggunakan pendekatan kuantitatif dengan analisis regresi linier sederhana terhadap 53 responden, studi ini menemukan dua hasil krusial. Pertama, kenaikan PBB-P2 berpengaruh positif dan signifikan terhadap daya beli masyarakat. Temuan anomali ini mengindikasikan bahwa segmentasi objek pajak berjalan efektif, di mana beban kenaikan tarif terdistribusi pada wajib pajak dengan kemampuan bayar memadai, sementara kelompok rentan terlindungi oleh insentif fiskal. Kedua, kenaikan tarif tidak berpengaruh signifikan terhadap kepatuhan membayar pajak, yang menandakan bahwa perilaku kepatuhan bersifat inelastis terhadap perubahan tarif dan lebih dipengaruhi faktor non-finansial. Implikasinya, optimalisasi penerimaan pajak daerah sebaiknya tidak hanya bertumpu pada penyesuaian tarif, melainkan pada penguatan sistem administrasi dan integrasi layanan publik.
Co-Authors Ade Widiyanti Ade Widiyanti Agus Zahron Idris Agus Zahron Idris Agus Zahron Idris agustina, yenni Alya Safina Nainggolan Andani, Gina Anggun Fitrah Sari Annisa Mulia Aghsya Aryan Danil Mirza. BR Aulia Ramadina Salsabila Azhar, Rialdi Azzahro, Latifah Chara Pratami Tidespania Tubarad Chatarina Ovy Mayta Dani Cristian Daniel Pamungkas Dela Hardiana Dewi Sukmasari Dharma, Fitra Dimas Rijalul Fanny Doni Sagitarian Warganegara Einde Evana Fakhri, Naufal Sulthon Faris Salman Alfarizi Fasya, Muhammad Fathia, Syaharani Noer fatmawati, Anita Fransisca Anggraeni Fransisca Anggraini Harsono Edwin Puspita Idris, Agus Zahron Indah Larassati Indah Larassati Intan Andrella Nalrirati Jenie Jesicca Hr Jihan Fatin Fadillah Lotte Kamadie Sumanda Syafis Kusumawardani, Niken Lego Waspodo Lindrianasari M Rizky Ramadhan M. Aziz Fatur Rachman M. Aziz Fatur Rachman Mega Metalia, Mega Nauval Rifky Mipisca Nickson Nikolas Situmorang Niken Kusumawardani Niken Kusumawardani Niken Kusumawardani Ninuk Dewi Kesumaningrum Nor Hafiza Abdul Samad Nur Hajijah, Evi Nurdiono , Nurdiono Nurshafinas Roslan Oktavia, Reni Patricia, Nabila Fegi Putra, Joni Putri Mirinda Dwi Damayanti Rahayu Abdul Rahman Rahma Akhyar Rani Cahyati Reni Oktavia Reni Oktavia Retno Yuni Nur Susilowati Rialdi Azhar Rifdah Qurratunnisa Rindi Hariyanur Riska Rahmadhani Rizka Dian Misary Ruli Indriani Sabarila, Marisa Salsabila, Jihan Sari Indah Oktanti Sari Indah Oktanti Sembiring Setiawan, Daffa Andra Sirli Anillah Sri Sairah Sudrajat Sudrajat Sudrajat Suhartina Suhartina, Suhartina Suningsih, Sri Suraya Masrom Syafiqo Naila Putri Syafiqo Naila Putri Syafis, Kamadie Sumanda Syawa, Jemimma Sarah Salsabilla Theodora Monica Ismoyo Tika Larasati Harjito Putri Usep Syaifudin Usep Syaipudin Widiyanti, Ade Widya Rizki Eka Putri Widya Rizki Eka Putri Widya Rizki Eka Putri Yenni Agustina yenni agustina Yolanda Margareta Yunani, Selvi Yustia Sabela Yuliani Yuztitya Asmaranti, Yuztitya Zafira Firjuan Laiga Zaki Riyan Maulana Zulkarnain, Ega