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All Journal Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Cahaya Mandalika Rahmatan Lil’alamin Journal of Community Services (RLA) Ulil Albab
Segarawasesa, Fajar Satriya
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Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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DETERMINAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY: STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Jauhari, Nanda Amelia; Segarawasesa, Fajar Satriya
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 8, No 2 (2021)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v8i2.4378

Abstract

This study aims to analyze and provide empirical evidence on the effect of firm age, foreign ownership, board of commissioners, audit committee, and industry type on corporate social responsibility disclosure. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019, totalling 180 companies. The sampling technique used is the purposive sampling method with a total sample of 96 companies that met the criteria for the research samples. This study applies a quantitative approach with secondary data types. Data collection uses documentation techniques. Data analysis uses descriptive analysis and multiple regression analysis employed SPSS version 21 program. The results show that the company’s age, the board of commissioners and the type of industry have a positive effect on the disclosure of corporate social responsibility, while foreign ownership and the audit committee do not affect the corporate social responsibility disclosure.
Analisis Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi Pasca Pandemi Covid-19 di Kota Yogyakarta Masrohah, Siti; Segarawasesa, Fajar Satriya
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 3 No. 3: Februari 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v3i3.2845

Abstract

Indonesia is a developing country. Therefore, Indonesia requires a substantial amount of state income revenue to support national development financing in all domains, including economic, social, cultural, and legal development. The purpose of this study is to examine the impact of tax amnesty, taxpayer awareness, e-SPT, e-filing, and service quality on individual taxpayer compliance in Yogyakarta. This research technique employed a quantitative approach based on a test of multiple linear regression analysis. The research data were questionnaire-collected primary data. The population of this survey consisted of 64,323 individual taxpayers registered at KPP Pratama Yogyakarta. This study's sample size was 100 respondents, and the method used to select this sample was accidental sampling. This study's findings indicate that tax amnesty has no impact on individual taxpayer compliance, taxpayer awareness has a positive impact on individual taxpayer compliance, the e-SPT system has no impact on individual taxpayer compliance, the e-filing system has no impact on individual taxpayer compliance, and service quality has no impact on individual taxpayer compliance.
DETERMINAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE PADA PERBANKAN SYARIAH DI INDONESIA PERIODE 2015-2020 Segarawasesa, Fajar Satriya; Nurulrahmatiah, Nafisah; Sulistianingtyas, Layli Rahmah; Nisabelle, Chalistia Hilma
Jurnal Cahaya Mandalika ISSN 2721-4796 (online) Vol. 4 No. 3 (2023): Jurnal Cahaya Mandalika
Publisher : Institut Penelitian Dan Pengambangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jcm.v4i3.1390

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi corporate social responsibility disclosure pada perbankan syariah di indonesia. Penelitian ini adalah penelitian kuantitatif dengan menggunakan data sekunder. Populasi dari penelitian ini adalah Bank Umum Syariah yang ada di Indonesia dan sampling akan diambil dengan metode purposive sampling. Metode pengumpulan data dilakukan dengan data sekunder laporan tahunan Bank Syariah tahun 2015-2020. Analisis data dilakukan dengan uji asumsi klasik, pengujian hipotesis menggunakan metode regresi linier berganda. Hasil penelitian menunjukkan bahwa leverage dan dewan komisaris berpengaruh positif terhadap CSRD. Sedangkan untuk profitabilitas, ukuran perusahaan, komite audit dan pendapatan non-halal tidak berpengaruh terhadap CSRD. Urgensi penelitian ini diharapkan dapat menambah literasi terkait pengungkapan corporate social responsibility di perbankan Syariah.
Literasi Keuangan: Pelatihan Penggunaan Aplikasi Akuntansi Berbasis Android dalam Menyusun Laporan Keuangan Segarawasesa, Fajar Satriya
Rahmatan Lil 'Alamin Journal of Community Services Volume 4 Issue 1, 2024
Publisher : Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RLA.Vol4.iss1.art6

Abstract

This activity aims to overcome the problems faced by MSME business actors at the Kemantren Kraton Yogyakarta. Every MSME business player has the same problem, namely a lack of understanding of financial literacy, especially in preparing MSME financial reports and financial management. This has the impact of not separating personal financial records from their business. As a result, businesspeople have difficulty assessing whether their business results are making a profit or a loss. To overcome this problem, a financial literacy program was formed in the form of training on the use of Android-based accounting applications in preparing financial reports. This program was selected due to its user-friendly interface and seamless compatibility with smartphones, making it easy to download and use. The approach to carrying out tasks include providing instruction and support for using the program. The outcomes of this endeavor exhibited a favorable reaction from the individuals involved. Nevertheless, according to the assessment findings, it is important to consistently do this activity, taking into account the time constraints for mentoring. Certain participants still need more coaching.
Co-Authors Jauhari, Nanda Amelia Masrohah, Siti Nafisah Nurulrahmatiah Nisabelle, Chalistia Hilma Sulistianingtyas, Layli Rahmah