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All Journal Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) AKRUAL: Jurnal Akuntansi Indonesian Journal of Accounting and Governance Jurnal Proaksi Amalee: Indonesian Journal of Community Research & Engagement Jurnal Akuntansi Journal of Social Research Jurnal Locus Penelitian dan Pengabdian Edunity: Kajian Ilmu Sosial dan Pendidikan Jurnal Magister Akuntansi Trisakti Journal Research of Social Science, Economics, and Management Business and Investment Review DEDIKASI : Jurnal Pengabdian Kepada Masyarakat Indonesian Journal of Auditing and Accounting Indonesian Journal of Accounting and Governance
Lin Oktris
Universitas Mercu Buana
Religion Aerospace Engineering Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Faktor yang Mempengaruhi Kepatuhan Wajib Pajak dengan Preferensi Risiko sebagai Variabel Moderasi Tri Yuniwati, Niken; Oktris, Lin
Indonesian Journal of Auditing and Accounting Vol 1 No 1 (2024): Januari 2024
Publisher : IAPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71188/ijaa.v1i1.17

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Sanksi Pajak, Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak dengan Preferensi Risiko sebagai Variabel Moderasi. Populasi dalam penelitian ini adalah wajib pajak orang pribadi yang terdaftar di Kantor Pelayanan Pajak Pratama Jakarta Pesanggrahan pada tahun 2022 sebanyak 128.061 wajib pajak. Sampel yang digunakan adalah sebanyak 100 responden ditentukan menggunakan rumus slovin, metode pengambilan sampel menggunakan accidental sampling. Penelitian ini menggunakan kuesioner sebagai alat mengumpulkan data primer. Teknis analisis yang digunakan yaitu menggunakan Structural Equation Model (SEM) dengan SmartPLS 3.2.9. Hasil penelitian ini menunjukkan bahwa Sanksi Pajak tidak berpengaruh secara signifikan terhadap Kepatuhan Wajib Pajak, Kesadaran  Wajib Pajak Berpengaruh positif secara signifikan terhadap Kepatuhan Wajib Pajak, Preferensi Risiko tidak berpengaruh terhadap Kepatuhan Wajib Pajak, Preferensi Risiko tidak memampu memoderasi/memperlemah hubungan Sanksi Pajak, Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak.
Corporate Governance Practices and Disclosure of Risk Management Sharia Bank in Asean Utami, Wiwik; Oktris, Lin; Rini, Rini; Yulianti, Nur Wachidah
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol. 13 No. 1 (2021)
Publisher : UNIVERSITAS ISLAM NEGERI SYARIF HIDAYATULLAH JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v13i1.19712

Abstract

Abstract. The risks faced by Islamic banks are similar to conventional banks. Therefore, Sharia Banks must also carry out risk management disclosures. This study aims to examine the effect of governance, including the Sharia Supervisory Board, Independent Commissioner, Audit Committee, Risk Committee, the doubling of the Sharia Supervisory Board Position, and the frequency of meetings on the quality of risk management disclosures. The population is Sharia Banks in ASEAN; samples are selected purposively according to the data's completeness that can be accessed through the capital market website. Risk management disclosures are measured using the index of completeness of risk items revealed. Data analysis was performed using multiple regression analysis. The study found that the number of audit committees and meeting frequency had a significant and positive effect on the quality of risk management disclosures. The number of Sharia supervisory boards has a significant effect on the negative coefficient. Other governance variables do not affect risk management disclosures.Abstrak. Risiko yang dihadapi bank syariah hampir sama dengan bank konvensional. Oleh karena itu, Bank Syariah juga wajib melakukan pengungkapan manajemen risiko. Penelitian ini bertujuan untuk menguji pengaruh tata kelola antara lain Dewan Pengawas Syariah, Komisaris Independen, Komite Audit, Komite Risiko, penggandaan Jabatan Dewan Pengawas Syariah, dan frekuensi rapat terhadap kualitas pengungkapan manajemen risiko. Populasinya adalah Bank Syariah di ASEAN. Sampel dipilih secara purposif sesuai dengan kelengkapan data yang dapat diakses melalui website pasar modal. Pengungkapan manajemen risiko diukur dengan menggunakan indeks kelengkapan item risiko yang diungkap. Analisis data dilakukan dengan menggunakan analisis regresi berganda. Hasil penelitian menyimpulkan bahwa jumlah komite audit dan frekuensi rapat berpengaruh signifikan dan positif terhadap kualitas pengungkapan manajemen risiko. Jumlah dewan pengawas syariah berpengaruh signifikan dengan koefisien negatif. Variabel tata kelola lainnya tidak mempengaruhi pengungkapan manajemen risiko. 
Influence of CSR Transparency and Sustainable Growth on Corporate Economic Performance Machdar, Nera Marinda; Oktris, Lin
Indonesian Journal of Accounting and Governance Vol. 8 No. 2 (2024): DECEMBER
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/edxb1w37

Abstract

This study aims to analyze the effect of corporate social responsibility (CSR) disclosure and sustainable growth on corporate financial and economic performance. The research population comprises all manufacturing firms listed on the Indonesia Stock Exchange over the period 2012–2017. The sample is selected using a purposive sampling method, involving 102 firms, resulting in a total of 612 firm-year observations. This research utilizes secondary data obtained from the Indonesia Stock Exchange and the Indonesian Capital Market Directory. Multiple regression analysis with panel data is employed to test the developed hypotheses. The findings are as follows: (a) CSR disclosure does not affect economic performance; (b) sustainable growth does not affect economic performance; (c) CSR disclosure negatively affects financial performance; and (d) sustainable growth positively affects financial performance. This study provides new insights by specifically focusing on the manufacturing sector within the Indonesian context. Unlike previous studies that generalized findings across various sectors, this research delves into sector-specific impacts, offering more tailored insights for policymakers and corporate managers in the manufacturing industry. Additionally, the study highlights the differential impacts of CSR and sustainable growth on economic and financial performance, underscoring the complexity and multifaceted nature of these variables.
Dampak Modal Intelektual Hijau terhadap Pengungkapan Sukarela Emisi Karbon Oktris, Lin
Indonesian Journal of Accounting and Governance Vol. 2 No. 1 (2018): JUNE
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/x64x8v71

Abstract

The purpose of this research is to analyze the effect of green intellectual capital on voluntary carbonemissions disclosure in IDX listed non financial companies in 2010-2014 with 40 companies samples.This research focuses on internal aspects side. This research methodology is multiple regressionanalysis. The results show that green intellectual capital have positive effect on voluntary carbonemissions disclosures. The results have contribution in disclosure of carbon emissions research foreducators and stakeholders. The novelty of this research is to analyze new variables such as greenintellectual capital. There are only 40 sample companiesbecause the disclosure of carbon emissions inIndonesia is still voluntary. Because samples only from Indonesia companies so the results cannot begeneralized in ASEAN countries, Forfuture research, researcher can use primary data to measuregreen intellectual capital so that it reflects the perception of the company.
ANALISIS PENERAPAN GRI STANDAR 404, BIAYA RATARATA PELATIHAN DAN RASIO PENGELUARAN BIAYA KUALITAS PELATIHAN DAN PENDIDIKAN TERHADAP TOTAL BIAYA OPERASIONAL LAINNYA PADA BANK BUMN Oktris, Lin; Ahadiyat, Kiki Kusumayadi
Indonesian Journal of Accounting and Governance Vol. 6 No. 1 (2022): JUNE
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/fs8dcs38

Abstract

This study conducted to analize the application of GRI Standards 404 on Government OwnedBanks in Indonesia (Bank Mandiri, BRI, BNI and BTN), the average trainingand educational costfor employee, and the ratio of total training and educational cost (as a part of quality cost) to totalother operating cost in each Government Owned Banks. The data used are secondary data, obtainedfrom official website of each banks. Sustainability Reporting and Financial Report for the year of 2020are the basic data used for this study. This study is a case study. This study shows that all ofGovernment Owned Banks are conforms to GRI Standards 404 about employee’s training andeducation. They are spending a substantial amount of training and education cost on 2020, but theratio of training and education cost to total other operating cost are unsubstantial.
Co-Authors Adhy Purnama, Adhy Agustin Fadjarenie Ahadiyat, Kiki Kusumayadi Apollo Apollo Aristya, Muhhamad Azhari Brian Azhar, Zubir Daito, Apollo Deden Afriyanto Perdana Deden Tarmidi Dimas Rahmat Hidayat Driastuti, Melani Dwi Setiawan Hidayat, Dimas Rahmat I Gede Githa Adhi Pramana Irwan Irwan Kancana, Ilham Amanah Rangga Kiki Kusumayadi Ahadiyat Lawe Anasta, Lawe Lucky Nugroho Mappayunki, Ratna Muhammad, Zikri Muktiasih, Indri Nengzih Nengzih Nera Marinda Machdar Nur Wachidah Yulianti, Nur Wachidah Perdana, Deden Afriyanto Rini Rini RINI RINI Ronny Andesto Saat, Maisarah Mohamed Sekar Mayangsari Sekar Mayangsari Soeharjoto, Soeharjoto Sulastri Sulastri Taufiq, Abd. Rohman Tri Yuniwati, Niken UTAMA, FAHREZA Wiwik Utami Yananto Mihadi Putra Yusoff, Yusliza Mohd Zuha Rosufila