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All Journal JIKA: Jurnal Ilmu Keuangan dan Perbankan Journal of Economics and Business UBS Ilomata International Journal of Management Innovative: Journal Of Social Science Research Pangripta Jurnal Ilmiah Kajian Perencanaan Pembangunan Summa : Journal of Accounting and Tax
Romdhon, Mochamad
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Humanities Computer Science & IT Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Taxpayer Compliance based on Social Norm and Tax Moral Anggraeni, Windi Ariesti; Ningsih, Winda; Romdhon, Mochamad
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 13 No. 1: December 2023
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v13i1.11367

Abstract

This research aims to analyze the role of social norm and tax moral in influencing tax compliance among Micro, Small, and Medium Enterprises (MSMEs). MSMEs hold significant potential as a tax source for the government due to their vital contribution to the economy. In this study, the Theory of Planned Behavior serves as the foundational framework to explore the impact of social norms and morality on tax compliance among MSMEs. Primary data was collected from 100 MSME respondents registered as taxpayers through a survey method, and multiple regression analysis was employed to test hypotheses. The discussion that focuses on the influence of social and moral norms on the tax compliance of MSME taxpayers is a novelty in this research and has not been extensively explored before. The research findings indicate that both social norms and morality significantly influence the level of tax compliance among MSMEs. These results offer valuable insights for the government and stakeholders in crafting more effective tax policies to enhance tax revenue from the MSME sector and support overall economic growth.
Menumbuhkan Prestasi Atlet: Analisis Pendanaan Koni Romdhon, Mochamad; Muhammad Barkah, Agus
Journal of Economics and Business UBS Vol. 14 No. 4 (2025): Journal of Economics and Business UBS
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v14i4.2802

Abstract

Penelitian ini bertujuan untuk menganalisis pola pendanaan yang dilakukan oleh Komite Olahraga Nasional Indonesia (KONI) Kabupaten Garut dalam mendukung pertumbuhan prestasi atlet daerah. Penelitian menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui studi dokumentasi pada laporan realisasi anggaran KONI tahun 2021–2024. Analisis dilakukan berdasarkan empat perspektif utama: prestasi atlet, kemassalan cabang olahraga, kemahalan pengajuan anggaran, dan kapasitas organisasi cabang olahraga. Hasil penelitian menunjukkan bahwa distribusi dana belum sepenuhnya mencerminkan prinsip keadilan dan efektivitas. Beberapa cabang olahraga dengan capaian prestasi tinggi dan basis komunitas luas justru memperoleh alokasi anggaran yang lebih kecil dibandingkan cabor lain yang kurang berkontribusi signifikan. Selain itu, ditemukan pengajuan anggaran yang tidak proporsional serta lemahnya tata kelola organisasi pada beberapa cabor penerima bantuan.   Temuan ini memiliki implikasi strategis bagi manajemen olahraga nasional, khususnya dalam pengembangan model pendanaan berbasis kinerja yang dapat diadaptasi oleh KONI di tingkat daerah lainnya. Penelitian ini berkontribusi pada literatur manajemen olahraga dengan menyediakan kerangka evaluasi pendanaan yang komprehensif dan dapat dijadikan rujukan bagi reformasi kebijakan olahraga nasional. Oleh karena itu, dibutuhkan reformulasi kebijakan pendanaan yang berbasis kinerja, kebutuhan riil, dan akuntabilitas kelembagaan agar dana yang tersedia dapat mendukung peningkatan prestasi atlet secara berkelanjutan.
Third Party ESG Assurance and Capital Costs: Evidence from Indonesia’s Emerging Market Mindrawati, Deny Nitalia; Romdhon, Mochamad
Summa : Journal of Accounting and Tax Vol. 2 No. 1 (2024): January 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v2i1.872

Abstract

This study investigates the causal impact of independent ESG assurance on the cost of debt among Indonesian publicly listed firms. With sustainability reporting gaining prominence, the role of third party verification in enhancing credibility and reducing perceived risk remains underexplored, particularly in emerging markets. The objective is to assess whether assurance on ESG disclosures translates into tangible financial benefits. Using a Difference in Differences (DiD) approach, the study analyzes a panel of 253 firm year observations from IDX listed companies between 2020 and 2022. ESG disclosure scores were measured through GRI based content analysis, and assurance was coded as a binary treatment. The primary dependent variable is the cost of debt, calculated as interest expense divided by long term debt. Control variables include firm size, ROA, board independence, and industry classification. Results reveal that ESG assurance adoption significantly reduces the cost of debt, particularly for firms in non heavy polluting industries and those with stronger governance structures. The DiD coefficient indicates a meaningful and statistically significant decline post assurance, suggesting that verified sustainability reports enhance investor and creditor trust. However, assurance does not affect short term profitability, implying its role as a signaling rather than a performance enhancing mechanism. These findings contribute to the literature by offering empirical DiD based evidence on the financial benefits of ESG assurance in emerging markets. The study underscores the strategic importance of third party verification in capital cost management, emphasizing implications for corporate decision making and regulatory policy.
Faktor-Faktor Yang Mempengaruhi Akuntabilitas Pengelolaan Dana Desa Di Kabupaten Garut Anggraeni, Windi Ariesti; Ningsih, Winda; Wahyuningsih, Wahyuningsih; Romdhon, Mochamad
Innovative: Journal Of Social Science Research Vol. 4 No. 4 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i4.13931

Abstract

Pengelolaan dana desa merupakan aspek penting dalam tata kelola pemerintahan daerah, di mana akuntabilitas dan transparansi memainkan peran kunci dalam memastikan pemanfaatan sumber daya yang efektif. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh implementasi sistem keuangan desa, kompetensi sumber daya manusia, dan transparansi terhadap akuntabilitas pengelolaan dana desa di desa-desa di Kabupaten Garut. Sampel penelitian ini terdiri dari 100 desa di Kabupaten Garut. Metode penelitian yang digunakan adalah metode penelitian kuantitatif. Teknik pengumpulan data meliputi studi kepustakaan dan survei. Jenis data yang digunakan adalah data primer, dengan sumber data yang diperoleh dari penyebaran kuesioner kepada responden. Teknik analisis data untuk pengujian hipotesis adalah SEM-PLS. Hasil penelitian menunjukkan bahwa penerapan sistem keuangan desa, kompetensi sumber daya manusia, dan transparansi berpengaruh signifikan terhadap akuntabilitas pengelolaan dana desa.
Strategies to Enhance the Productivity of Yellow Bean Coffee Through Seed Certification and Value-Added Nursery Practices Hermina, Tinneke; Alkautsar, Muslim; Romdhon, Mochamad; Fauziah, Hanifah; Basit, Acep Abdul
Ilomata International Journal of Management Vol. 7 No. 1 (2026): January 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v7i1.1933

Abstract

This study aims to develop strategic approaches to enhance the productivity of Yellow Caturra coffee cultivated in Mount Mandalagiri, Garut Regency, Indonesia. Since 2012, Mandalagiri coffee farmers have experienced a decline in yields, primarily due to the use of seedlings that are not well-suited to the volcanic soil conditions of the region. Although the area possesses significant potential for coffee cultivation expansion through the national social forestry programme, the availability of certified Yellow Caturra seedlings remains limited. This research employed a qualitative descriptive approach to obtain an in-depth understanding of the certification process for Yellow Caturra nurseries and the potential value added from nursery activities to improve productivity. Data were analysed using the SOAR framework (Strengths, Opportunities, Aspirations, and Results) to identify strategic priorities for sustainable productivity enhancement. The findings highlight three main strategies: (1) the selection of superior Yellow Caturra parent plants and the integration of Good Agricultural Practices (GAP) within nursery operations to ensure seed certification; (2) capacity building and skill enhancement for seed breeders to strengthen the quality and scalability of seedling production; and (3) the promotion of Yellow Caturra coffee as Garut’s distinctive specialty product. These strategies underline the critical roles of certification, human resource development, and regional branding in improving productivity and ensuring the long-term sustainability of coffee cultivation in Mandalagiri.
Carbon Emission Intensity, Good Corporate Governance, and Corporate Sustainability: Implications for Low-Carbon Regional Development Romdhon, Mochamad; Fadilah, Resmi Afifah; Anggraeni, Windi Ariesti; Kartiko, Erik
PANGRIPTA Vol. 9 No. 1 (2026): Pangripta Jurnal Ilmiah Kajian Perencanaan Pembangunan
Publisher : Badan Perencanaan Pembangunan Kota Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58411/dhv83n69

Abstract

Low-carbon regional development requires reliable environmental information and effective governance mechanisms, particularly in carbon-intensive sectors. This study examines the relationship between Carbon Emission Intensity and Corporate Sustainability and investigates the moderating role of Good Corporate Governance (GCG) in Indonesia’s energy sector. Employing a quantitative explanatory approach, the study analyzes panel data from 29 energy-sector companies listed on the Indonesia Stock Exchange during 2021–2023 using panel-data regression. Carbon Emission Intensity represents firm-level carbon performance, while Good Corporate Governance reflects organizational oversight capacity. The results indicate that Carbon Emission Intensity is negatively associated with Corporate Sustainability at the 10% significance level. The positive interaction coefficient further suggests that Good Corporate Governance mitigates the adverse relationship between Carbon Emission Intensity and Corporate Sustainability, although the empirical evidence remains moderate rather than conclusive. This study contributes to the environmental accounting literature by integrating carbon-performance measurement, governance oversight, and Corporate Sustainability within a single empirical framework. From a policy perspective, firm-level carbon and governance information can complement regional emissions monitoring, green public procurement, investment screening, and low-carbon development planning. The findings provide an empirical foundation for strengthening the integration of corporate environmental accountability into regional low-carbon development strategies.
Co-Authors Agus Muhammad Barkah Alkautsar, Muslim Anggraeni, Windi Ariesti Basit, Acep Abdul Fadilah, Resmi Afifah Fauziah, Hanifah Hermina, Tinneke Kartiko, Erik Mindrawati, Deny Nitalia Ningsih, Winda Wahyuningsih Wahyuningsih Winda Ningsih