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Integrated Reporting Elements Analysis of Mining and Manufacture Companies in Indonesia Gita Astyka Rahmanda; Zuhrotun; Indah Kartika Sandhi
Journal of Research in Business, Economics, and Education Vol. 2 No. 3 (2020): June
Publisher : Kusuma Negara Business School

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This research aims to analyze the implementation of integrated reporting elements by mining and manufacture companies in Indonesia. The analysis consists of scoring the number of the Integrated Reporting (IR) element conducted by mining and manufacture companies listed on the Indonesia Stock Exchange. Research data was taken from Companies’ Annual Report, sustainability report and other information published on IDX. This research analyzes the main eight indicator of Integrated Reporting. A purposive sampling method is used in this research to determine the research sample. Analytical technique used in this research is descriptive statistical analysis. Research finding shows that 68.3% of companies have implemented eight IR elements. Among those companies, only ten companies enumerated in Integrated Sustainability Reporting Award. The transformation report policy suggested by OJK in integrating Sustainability Reporting, Corporate Social Responsibility and Annual Report into an Integrated Report motivates manufacture and mining companies to present their performance information corresponding to International Integrated Reporting Framework

IMPROVEMENT OF ORGANIZATIONAL CULTURE, SERVICE QUALITY AND USE OF INFORMATION TECHNOLOGY AND ITS IMPLICATIONS ON ACADEMIC PERFORMANCE IN STUDENTS OF ACCOUNTING STUDY PROGRAMS Hiras Pasaribu; Indah Kartika Sandhi; Gita Astyka Rahmanda; Siti Rokhimah
Buletin Ekonomi: Manajemen, Ekonomi Pembangunan, Akuntansi Vol 18, No 1 (2020): Buletin Ekonomi: Manajemen, Ekonomi Pembangunan, Akuntansi
Publisher : Universitas Pembangunan Nasional Veteran Yogyakarta

This study aims to determine the effect of organizational culture which has a proxy for achievement culture, academic service quality and the use of information technology on student academic performance. The data source is derived from a questionnaire given to students of the Yogyakarta Veterans National Development Study Accounting Program. The questionnaire uses a Likert scale with a population of 1020 students. The research method uses a survey to students. The sample is done using simple random sampling. The minimum sample was taken 10% of the population, which is 102 increased to 200 students who are taking semester five to semester eight. Because students who are respondents, so far have experienced receiving academic services. The data analysis tool uses multiple regression. Primary data collected are first tested for validity, reliability, and normality and then analyzed by multiple regression. The results of this regression to determine the effect of independent variables with the dependent variable. The expected output can be an additional reference to improve the culture of achievement, service quality and implications for student academic performance. The results found that the use of information technology has a positive effect on student academic performance, while the organizational culture which is proxy from the culture of achievement, and the quality of academic services do not influence student academic performance.Penelitian ini bertujuan untuk mengetahui pengaruh budaya organisasi yang diproksikan dengan budaya berprestasi, kualitas pelayanan akademik dan penggunaan teknologi informasi terhadap prestasi akademik mahasiswa. Sumber data berasal dari angket yang diberikan kepada mahasiswa Program Studi Akuntansi Pembangunan Nasional Veteran Yogyakarta. Angket menggunakan skala likert dengan populasi 1020 siswa. Metode penelitian menggunakan survei kepada siswa. Pengambilan sampel dilakukan dengan menggunakan simple random sampling. Sampel minimal diambil 10% dari populasi yaitu 102 meningkat menjadi 200 mahasiswa yang menempuh semester lima hingga semester delapan. Pasalnya, mahasiswa yang menjadi responden, selama ini sudah berpengalaman menerima layanan akademik. Alat analisis data menggunakan regresi berganda. Data primer yang dikumpulkan terlebih dahulu diuji validitas, reliabilitas, dan normalitasnya kemudian dianalisis dengan regresi berganda. Hasil regresi ini untuk mengetahui pengaruh variabel independen dengan variabel dependen. Output yang diharapkan dapat menjadi acuan tambahan untuk meningkatkan budaya berprestasi, kualitas pelayanan dan implikasinya terhadap prestasi akademik mahasiswa. Hasil penelitian menemukan bahwa penggunaan teknologi informasi berpengaruh positif terhadap kinerja akademik mahasiswa, sedangkan budaya organisasi yang diproksikan dari budaya berprestasi, dan kualitas layanan akademik tidak berpengaruh terhadap kinerja akademik mahasiswa.

PENGARUH PENATAUSAHAAN DAN PENERAPAN SISTEM INFORMASI MANAJEMEN AKUNTANSI BARANG MILIK NEGARA (SIMAK BMN) TERHADAP KUALITAS LAPORAN KEUANGAN (STUDI KASUS PADA SATUAN KERJA PERGURUAN TINGGI NEGERI WILAYAH YOGYAKARTA) Agus Santosa; Aditya Kurniawardana; Gita Astyka Rahmanda
Develop Vol 7 No 1 (2023)
Publisher : Universitas Dr. Soetomo

Abstract: The Effect of Administration and Application of State Property Accounting Management Information System (SIMAK BMN) on the Quality of Financial Reports (Case Study in the Work Unit of State Universities in Yogyakarta Region). The purpose of this research is to analyze the effect of administration and application SIMAK BMN on the quality of financial reports in work units of state universities, either simultaneously or partially. The research was conducted in 3 PTN (2 BLU 1 work unit) as Kemendikbudristek entities, by used primary data (questionnaires), secondary data from 2018 to 2021 Audited Financial Reports at State Universities in the Yogyakarta area. The sample in this research were 45 employees of asset accounting and financial accounting from 3 PTN. This research used multiple linear regression analysis model with SPSS 23 software with independent variables are bookkeeping, inventory, reporting, application of SIMAK BMN, and the dependent variable is the quality of financial reports. The results of the research prove that bookkeeping, inventory, reporting, and the application of SIMAK BMN simultaneously affect to the quality of financial reports. Partially it was found that bookkeeping, inventory, reporting, and application of SIMAK BMN had a significant positive effect to the quality of financial reports.` Keywords: Bookeeping, Inventory, Reporting, Application of SIMAK-BMN, Quality of Financial Reports.

DAMPAK PEMERIKSAAN PAJAK DAN PEMAHAMAN PERATURAN PERPAJAKAN TERHADAP KEPATUHAN PAJAK HIBURAN DENGAN FAKTOR SPIRITUAL SEBAGAI PEMODERASI: STUDI PADA PT. XYZ Rahmanda, Gita Astyka; Prihandoko, Nugroho Dwi; Amalia, Salsabila Dewi
Jurnal Bina Akuntansi Vol. 11 No. 2 (2024): Jurnal Bina Akuntansi Volume 11 nomor 2 Juli Tahun 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v11i2.656

Penelitian ini mengkaji pengaruh pemeriksaan pajak. pemahaman terhadap peraturan perpajakan, dan faktor spiritualitas terhadap kepatuhan wajib pajak badan terhadap Pajak Hiburan Daerah (PHD) analisis pada PT XYZ. Data dikumpulkan melalui studi literatur dan analisis dokumen kebijakan perpajakan serta praktik kepatuhan pajak di tingkat daerah Hasil penelitian menunjukkan bahwa Pemeriksaan pajak, pemahaman peraturan perpajakan, dan faktor spiritualitas memainkan peran krusial dalam meningkatkan kepatuhan wajib pajak terhadap pajak hiburan daerah di Indonesia. Studi ini menunjukkan bahwa pemeriksaan pajak yang terintegrasi tidak hanya berfungsi untuk menegakkan hukum, tetapi juga sebagai instrumen efektif dalam meningkatkan kesadaran masyarakat akan pentingnya ketaatan pajak sebagai kontribusi terhadap pembangunan dan kesejahteraan bersama. Analisis terhadap data PT XYZ menunjukkan tren positif dalam pembayaran pajak, namun fluktuasi signifikan menunjukkan tantangan dalam menjaga konsistensi kepatuhan. Faktor spiritualitas, seperti kejujuran dan tanggung jawab, juga mempengaruhi motivasi wajib pajak untuk mematuhi kewajiban mereka. Dengan pengawasan yang berkelanjutan dan pemahaman yang mendalam terhadap peraturan perpajakan, diharapkan kepatuhan pajak dapat ditingkatkan, mendukung pembangunan lokal yang berkelanjutan dan mencerminkan komitmen untuk lingkungan bisnis yang adil dan beretika.

Modernization System Taxation in the Midst of the Digital Economy Wave : A Study Literature Prihandoko, Nugroho Dwi; Rahmanda, Gita Astyka
Jurnal Riset Perpajakan: Amnesty Vol 7, No 2 (2024): November 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i2.16558

The growth of the digital economy in Indonesia, driven by technological developments and widespread internet access, has changed the transaction landscape from traditional to digital methods. In 2016, the value of online transactions reached IDR 75 trillion and is expected to increase to IDR 144 trillion in the next few years, with the e-commerce sector growing rapidly and expected to reach IDR 600 trillion in 2024. This change has given rise to new challenges in the taxation system, especially in addressing cross-border taxes and tax complexity on digital platforms. This article uses a literature review approach to evaluate the evolution of the tax collection system from traditional methods to a digital system. This study identifies that the paper-based taxation system, with manual processes and prone to errors, has been replaced by increased efficiency and transparency of digital technology. The implementation of e-filing and e-payment systems, as well as advanced technologies such as big data, artificial intelligence (AI), and blockchain, have improved tax administration. These technologies facilitate more data collection and analysis, improve detection of non-compliance, and provide a secure system for digital transactions. However, this evolution also brings challenges such as cross-border taxes and complex digital transaction management. The definition of permanent establishment (PE) should be expanded to include digital entities, and new taxes such as equalization levies are needed to address cross-border tax issues. Responsive and innovative tax reforms are essential to address these challenges and ensure sustainable income taxation in the digital age. International collaboration and global harmonization of tax policies are key to addressing tax issues arising from the digital economy.

Modernization System Taxation in the Midst of the Digital Economy Wave : A Study Literature Prihandoko, Nugroho Dwi; Rahmanda, Gita Astyka
Jurnal Riset Perpajakan: Amnesty Vol 7 No 2 (2024): November 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i2.16558

The growth of the digital economy in Indonesia, driven by technological developments and widespread internet access, has changed the transaction landscape from traditional to digital methods. In 2016, the value of online transactions reached IDR 75 trillion and is expected to increase to IDR 144 trillion in the next few years, with the e-commerce sector growing rapidly and expected to reach IDR 600 trillion in 2024. This change has given rise to new challenges in the taxation system, especially in addressing cross-border taxes and tax complexity on digital platforms. This article uses a literature review approach to evaluate the evolution of the tax collection system from traditional methods to a digital system. This study identifies that the paper-based taxation system, with manual processes and prone to errors, has been replaced by increased efficiency and transparency of digital technology. The implementation of e-filing and e-payment systems, as well as advanced technologies such as big data, artificial intelligence (AI), and blockchain, have improved tax administration. These technologies facilitate more data collection and analysis, improve detection of non-compliance, and provide a secure system for digital transactions. However, this evolution also brings challenges such as cross-border taxes and complex digital transaction management. The definition of permanent establishment (PE) should be expanded to include digital entities, and new taxes such as equalization levies are needed to address cross-border tax issues. Responsive and innovative tax reforms are essential to address these challenges and ensure sustainable income taxation in the digital age. International collaboration and global harmonization of tax policies are key to addressing tax issues arising from the digital economy.

Optimizing university finances: Implementation of performance-based budgeting at UPN “Veteran” Yogyakarta Sriyono, Sriyono; Saepudin, Asep; Rahmanda, Gita Astyka; Pradessa, Steven Getha
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 6 No. 2 (2024): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jbis.v6i2.250

Budgeting is essential for organizational success, facilitating effective resource allocation, financial planning, and performance evaluation. Public Service Agencies (BLUs), notably higher education institutions, benefit from financial autonomy that allows flexible fund management to support institutional objectives. This study examines the implementation of Performance-Based Budgeting (PBB) at UPN “Veteran” Yogyakarta through a descriptive research design, focusing on processes, the relationship between budget allocation and institutional performance, and identifying challenges and opportunities. Findings reveal a significant increase in budget realization, rising from 78.2% in 2020 to 96.9% in 2023, positively influencing the attainment of several Key Performance Indicators (IKU). However, measuring budget allocations for individual IKU remains challenging due to overlapping activities that contribute to multiple indicators. This highlights the need for improved budgeting tools and tracking systems to strengthen the connection between expenditures and performance outcomes. The study underscores the importance of refining PBB practices to enhance resource utilization and align institutional performance with strategic goals in higher education

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