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All Journal JAM Jurnal Riset Akuntansi Tridinanti (Jurnal Ratri) Equivalent : Journal of Economic, Accounting and Management Strategi : Jurnal Manajemen International Journal of Economics, Management and Accounting
Amanda Oktariyani
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Analisis Pengaruh Profitabilitas, Leverage, Kinerja Lingkungan dan Diversifikasi Gender Terhadap Kualitas Pengungkapan Lingkungan Pada Perusahaan Pertambangan di Indonesia Amanda Oktariyani; Rachmawati, Yuni
Akuntansi dan Manajemen Vol. 16 No. 1 (2021): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v16i1.130

Abstract

This paper investigates the effect of profitability, leverage, environmental performance and gender diversity on the quality of environmental disclosure by analyzing annual report of mining companies listed on Indonesia Stock Exchange during 2017 - 2019. Based on the purposive sampling method, 25 mining companies were selected. This study used panel data regression as the data analysis method. The result showed that profitability, leverage and gender diversity has not significant effect on quality of environmental disclosure, while environmental performance has positive and significant effect on quality of environmental disclosure. Thus, companies that has ISO 14001 certification tend to disclose information related to their responsibility to the environment more detail in annual reports.
PENGARUH BIAYA LINGKUNGAN DAN KINERJA LINGKUNGAN TERHADAP PROFITABILITAS PERUSAHAAN PEMENANG KATEGORI ISRA TAHUN 2018 Amanda Oktariyani
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 1, No. 2, Januari-Juni 2020
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (322.624 KB) | DOI: 10.52333/ratri.v1i2.691

Abstract

ABSTRACT This  study  aims  to  determine  the  influence  of  environmental  cost, firm  size proxied  by  total  asset  and  environmental  performance  proxied by environmental certification  of ISO 14001  on  the  operating  income  of  the  winners  in Indonesia  Sustainability  reporting  Awards  (ISRA)  2018. The  population  of  this  study is all the  winners  of  Indonesia Sustainability  Reporting  Awards  in  2018  and  they  have  reported  The  Sustainability  Report  for  three  years  from  2016  until  2018. The  result  show  that  environmental  cost  and  environmental performance  have  no influence  on  the  operating  income, while  firm  size has a  significant  influence on  the  operating  income. Simultanously, environmentalcost, firm size  and  environmental  performance  have  a  significant  influence  on the  operating  income.Keywords         :Environmental  Cost, Firm Size, Environmental  Performance, Operating Income, Indonesia  Sustainability  Reporting Awards, Sustainability  Report, Panel  Data  Regression
ANALISIS KREDIT BERMASALAH PADA PERBANKAN DI INDONESIA SELAMA MASA PANDEMI COVID-19 Amanda Oktariyani
Strategi : Jurnal Manajemen Vol 11 No 2 (2021): Strategi : Jurnal Manajemen
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/strategi.v11i2.935

Abstract

Abstract : This study aims to explain the condition of non-performing loans as measured by the level of NPLs in the five banks with the largest assets in Indonesia in the period 2018-2020. In addition, this study also wants to explain how credit management efforts have been carried out by the banking sector during the Covid-19 pandemic. Based on the results of the analysis, it was concluded that the five banks had NPL ratios below 5% so that it could be concluded that these banks were not in a bad condition of non-performing loans during that period. In addition, the bank implemented a selective credit restructuring policy as an effort to manage credit and maintain credit quality during the pandemic. Abstrak : Penelitian ini bertujuan untuk menjelaskan kondisi kredit bermasalah yang diukur melalui tingkat NPL pada lima bank dengan aset terbesar di Indonesia dalam periode waktu 2018-2020. Selain itu, penelitian ini juga ingin menjelaskan bagaimana upaya pengelolaan kredit yang dilakukan sektor perbankan selama pandemic Covid-19. Berdasarkan hasil analisis, disimpulkan bahwa kelima bank tersebut memiliki rasio NPL yang berada di bawah 5% sehingga dapat disimpulkan bahwa bank tersebut tidak berada dalam kondisi kredit bermasalah yang buruk pada periode itu. Di samping itu, bank menerapkan kebijakan restrukturisasi kredit dengan selektif sebagai upaya pengelolaan kredit dan menjaga kualitas kredit di masa pandemi.
Analysis of Students' Perception in Choosing a Career as an Accountant Riza Syahputera; Padriyansyah Padriyansyah; Amanda Oktariyani
International Journal of Economics, Management and Accounting Vol. 1 No. 2 (2024): June : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v1i2.455

Abstract

The purpose of this study is to identify and analyze the most dominant career choices among students in the accounting field. The research subjects are graduates selected using purposive sampling with the following criteria: graduates from the Accounting Study Program, Faculty of Economics and Business, Tridinanti University in 2022 (having passed their thesis defense), graduates whose contact information could be traced, and graduates who completed the questionnaire in full. The findings reveal that the majority of accounting students at Tridinanti University prefer a career as corporate accountants due to greater job security, alignment with their interests and skills, and a better balance between work and personal life.
ANALISIS PENGUNGKAPAN TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN PERUSAHAAN PERTAMBANGAN DI INDONESIA Amanda Oktariyani
Equivalent : Journal of Economic, Accounting and Management Vol. 2 No. 1 (2024): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v2i1.375

Abstract

Abstract : This research aims to analyze the disclosure of social and environmental responsibility in mining companies in Indonesia, especially the coal subsector in 2022. Ahead of the implementation of IFRS S1 and S2 which begins in January 2024, researchers want to evaluate whether the disclosures that have been made by companies so far have referred to in POJK guidelines no. 51 of 2017 which is currently in effect and also whether adjustments have been made to the points regulated in IFRS S1 and S2. The research results show that the companies sampled in this study have made good disclosures of social and environmental responsibility and in accordance with the current guidelines, namely the Financial Services Authority Regulations which have also been adapted to the provisions of the Global Reporting Initiatives (GRI). In addition, companies have also begun to adapt their disclosures about efforts to control climate change, which will be the focus of the implementation of IFRS S2 next year. Abstrak : Penelitian  ini  bertujuan  untuk  menganalisis  pengungkapan  tanggung jawab  sosial  dan  lingkungan  pada  perusahaan  pertambangan  di  Indonesia, khususnya  subsektor  batubara  pada  tahun  2022.  Menjelang  pemberlakuan  IFRS  S1  dan  S2  yang dimulai  pada  Januari  2024, peneliti  ingin  mengevaluasi  apakah  pengungkapan  yang  telah  dibuat  oleh  perusahaan  selama  ini  telah  merujuk  pada  pedoman yang  berlaku  saat  ini  dan  juga  apakah  sudah  melakukan  penyesuaian  dengan  poin-poin  yang  diatur  dalam  IFRS  S1  dan  S2. Hasil  penelitian  menunjukkan  bahwa  perusahaan  yang  menjadi  sampel  dalam  penelitian  ini  telah  membuat  pengungkapan  tanggung jawab  sosial  dan  lingkungan  dengan  baik  dan  sesuai  dengan  pedoman  yang  berlaku  saat  ini  yaitu  Peraturan  Otoritas  Jasa  Keuangan  yang  juga  telah  disesuaikan  dengan  ketentuan  Global  Reporting  Initiatives  (GRI). Di  samping  itu, perusahaan  juga  sudah  mulai  menyesuaian  membuat  pengungkapan  tentang  upaya  untuk  mengendalikan  perubahan  iklim  yang  menjadi  fokus  pemberlakukan  IFRS  S2  tahun  mendatang.
Analisis Pengungkapan Emisi Karbon Perusahaan dalam Laporan Tahunan dan Keberlanjutan Subsektor Transportasi sebagai Bentuk Legitimasi Perusahaan Amanda Oktariyani
Equivalent : Journal of Economic, Accounting and Management Vol. 2 No. 2 (2024): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v2i2.633

Abstract

Abstract : This research aims to spread carbon emissions which are part of the company's desire report. In accordance with OJK Regulation Number 51 of 2017, public companies are required to submit request reports either separately or as a single unit in the Annual Report. However, the extent of disclosure regarding carbon emissions has not been fully regulated so that in this study the disclosures explained will be adjusted to items received from various previous studies. The population in this research are companies in the transportation industry subsector. The research results show that the subsector companies sampled in this study have distributed carbon emissions both in their annual reports and corporate sustainability reports. If viewed from legitimacy theory, this means that the company uses this disclosure as a form of obligation to society and the government which is currently prioritizing climate change mitigation efforts.. Abstrak : Penelitian  ini  bertujuan  untuk  menganalisis  pengungkapan  emisi  karbon  yang  merupakan  bagian  dari  laporan  keberlanjutan  perusahaan. Sesuai  Peraturan  OJK  Nomor  51  Tahun  2017, perusahaan  publik  wajib  menyampaikan  laporan  keberlanjutan  baik  dibuat  secara  terpisah  maupun  dibuat  satu  kesatuan  dalam  Laporan  Tahunan. Namun,  luasnya  pengungkapan  mengenai  emisi  karbon  ini  belum  diatur  secara  lengkap  sehingga  pada  penelitian  ini  pengungkapan  yang  dianalisis  akan  disesuaikan  dengan  item  yang  diadopsi  dari  berbagai  penelitian  terdahulu. Populasi  dalam  penelitian  ini  adalah  perusahaan  subsektor  transportasi  industri. Hasil  penelitian  menunjukkan  bahwa  perusahaan  subsektor  yang  menjadi  sampel  dalam  penelitian  ini  telah  membuat  pengungkapan  emisi  karbon  baik  dalam  laporan  tahunan  dan  laporan  keberlajutan  perusahaan. Hal  ini  jika  ditinjau  dari  teori  legitimasi  berarti  perusahaan  menggunakan  pengungkapan  ini  sebagai  bentuk  kewajibannya  terhadap  masyarakat  maupun  pemerintah  yang  saat  ini  mengedepankan  upaya  mitigasi  perubahan  iklim
Pengaruh Modernisasi Sistem Administrasi Perpajakan dan Pemahaman Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi pada PT. Eka Sari Lorena Transport Tbk Cabang Palembang Reina Widya Carissa; Sugiharto; Amanda Oktariyani
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i2.901

Abstract

Abstract : This study aims to find out: The Effect of Modernization of Tax Administration System and Tax Understanding both partially and simultaneously on the Compliance of Individual Taxpayers at PT. Eka Sari Lorena Tbk. Palembang Branch. This study uses quantitative data analysis techniques. The data source used in this study is primary data in the form of the distribution of questionnaire results. The population in this study is individual taxpayers in PT. Eka Sari Lorena Transport Tbk Palembang Branch has 153 employees. The sample in this study was 60 respondents selected using  the Proportionate Stratified Random Sampling method. To analyze the data, the researcher used validity test, reliability test, normality test, classical assumption test (multicollinearity test and heterokedasticity test), multiple linear regression, hypothesis test (F test and t test) and determination coefficient test (R2). The results of the multiple linear regression analysis show that Y = 2.245 + 0.602 X1 + 1.033 X2 + e, thus it can be concluded that the constant of 2.245 indicates that the compliance of individual taxpayers with PT. Eka Sari Lorena Transport Tbk Palembang Branch. The simultaneous test showed a significance value of the F test of 0.000 < 0.05, meaning that the Modernization of the Tax Administration System and Tax Understanding simultaneously had an effect and significant on the Compliance of Individual Taxpayers at PT. Eka Sari Lorena Transport Tbk Palembang Branch. Partial testing for Tax Administration System Modernization showed a significant value of 0.069 > 0.05, meaning that Tax Administration System Modernization had no partial effect on Individual Taxpayer Compliance at PT. Eka Sari Lorena Transport Tbk Palembang Branch. And for Tax Understanding, it shows a significant value of 0.000 < 0.05, meaning that Tax Understanding has a partial effect on the Compliance of Individual Taxpayers at PT. Eka Sari Lorena Transport Tbk Palembang Branch. The results of the determination coefficient (R2) test were 93.9% while the rest was influenced by other factors that were not studied in this study. Abstrak :  Penelitian ini bertujuan untuk mengetahui: Pengaruh Modernisasi Sistem Administrasi Perpajakan dan Pemahaman Perpajakan secara parsial dan simultan terhadap Kepatuhan Wajib Pajak Orang Pribadi pada PT. Eka Sari Lorena Tbk. Cabang Palembang. Penelitian ini menggunakan teknik analisis data kuantitatif. Sumber data yang digunakan dalam penelitian ini adalah data primer berupa hasil penyebaran kuesioner. Populasi dalam penelitian ini adalah wajib pajak orang pribadi pada PT. Eka Sari Lorena Transport Tbk Cabang Palembang yang berjumlah 153 orang karyawan. Sampel dalam penelitian ini sebanyak 60 responden yang dipilih dengan menggunakan metode Proportionate Stratified Random Sampling. Untuk menganalisis data, peneliti menggunakan uji validitas, uji reliabilitas, uji normalitas, uji asumsi klasik (uji multikolinearitas dan uji heterokedastisitas), regresi linier berganda, uji hipotesis (uji F dan uji t) dan uji koefisien determinasi (R2). Hasil analisis regresi linier berganda menunjukkan Y = 2,245 + 0,602 X1 + 1,033 X2 + e dengan demikian dapat disimpulkan bahwa konstanta sebesar 2,245 menunjukkan bahwa kepatuhan wajib pajak orang pribadi PT. Eka Sari Lorena Transport Tbk Cabang Palembang. Pengujian secara simultan menunjukkan nilai signifikansi uji F sebesar 0,000 < 0,05 artinya Modernisasi Sistem Administrasi Perpajakan dan Pemahaman Perpajakan secara simultan berpengaruh dan signifikan terhadap Kepatuhan Wajib Pajak Orang Pribadi pada PT. Eka Sari Lorena Transport Tbk Cabang Palembang. Pengujian secara parsial untuk Modernisasi Sistem Administrasi Perpajakan menunjukkan nilai signifikansi sebesar 0,069 > 0,05 artinya Modernisasi Sistem Administrasi Perpajakan tidak berpengaruh secara parsial terhadap Kepatuhan Wajib Pajak Orang Pribadi pada PT. Eka Sari Lorena Transport Tbk Cabang Palembang. Dan untuk Pemahaman Perpajakan menunjukkan nilai signifikansi sebesar 0,000 < 0,05 artinya Pemahaman Perpajakan berpengaruh secara parsial terhadap Kepatuhan Wajib Pajak Orang Pribadi pada PT. Eka Sari Lorena Transport Tbk Cabang Palembang. Hasil uji koefisien determinasi (R2) sebesar 93,9% sedangkan sisanya dipengaruhi oleh faktor lain yang tidak diteliti dalam penelitian ini.
Co-Authors Padriyansyah Padriyansyah Rachmawati, Yuni Reina Widya Carissa Riza Syahputera Sugiharto