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All Journal Jurnal Akuntansi Multiparadigma Dinamisia: Jurnal Pengabdian Kepada Masyarakat SEIKO : Journal of Management & Business JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Journal of Humanities and Social Studies JIA (Jurnal Ilmiah Akuntansi) Jurnal Ilmiah Akuntansi dan Finansial Indonesia JAF- Journal of Accounting and Finance International Journal of Economics Development Research (IJEDR) Jurnal Riset Akuntansi Kontemporer Jurnal Akademi Akuntansi (JAA) Jurnal Akuntansi Jurnal Manajemen Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Jurnal Orientasi Bisnis dan Entrepreneurship International Journal of Environmental, Sustainability, and Social Science Daengku: Journal of Humanities and Social Sciences Innovation JURNAL ILMIAH GLOBAL EDUCATION Journal of Tourism Economics and Policy Prosiding Konferensi Nasional PKM-CSR Society: Jurnal Pengabdian Masyarakat Indonesian Journal of Economics and Management Husnayain Business Review Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Jurnal Keuangan dan Akuntansi Terapan (KUAT) International Journal of Accounting & Finance in Asia Pasific Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Accounting Research, Organization and Economics (JAROE) eProceedings of Management Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Indonesian Journal of Taxation and Accounting Proceeding of Community Service and Engagement
Dini Wahjoe Hapsari
Universitas Telkom
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

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Environmental Performance, Governance Mechanisms, and Carbon Emission Disclosure: Moderating Role of Leverage Fanji Farman; Erpi Rahman; Ina Nusuki; Dini Wahjoe Hapsari; Dudi Pratomo
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 9, No 2 (2026): June 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v9i2.4415

Abstract

Rising demand for environmental transparency has encouraged companies to improve carbon emission disclosure (CED) in sustainability reporting. However, in Indonesia, evidence on the role of corporate governance and sector-specific factors remains limited and inconsistent. This study examines the effects of environmental performance, institutional ownership, and independent commissioners on CED, with leverage as a moderating variable, among Basic Materials, Industrial, and Consumer Cyclicals firms listed on the Indonesia Stock Exchange (IDX) during 2021–2024. Using panel data regression with the Random Effect Model (REM) on 35 companies and 140 observations, the results show that environmental performance positively and significantly affects CED (? = 0.028, p = 0.039). Institutional ownership and independent commissioners do not show significant effects (p = 0.431 and p = 0.474, respectively). Leverage and all interaction terms are also non-significant, indicating that capital structure does not moderate the examined relationships in this context. These findings suggest that substantive environmental performance remains the primary driver of carbon disclosure transparency among high-emission sector firms in Indonesia.
Assessing of ESG Scores on Carbon Performance: Moderating Role of Board Independence Novy Fajriati; Dini Wahjoe Hapsari
Jurnal Akuntansi Vol. 30 No. 1 (2026): January-April 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v30i1.3471

Abstract

This study is motivated by the rising levels of carbon emissions and the increasing importance of ESG practices as mechanisms for enhancing corporate environmental performance. It investigates whether board independence moderates the relationship between ESG scores and carbon emission performance, using panel data from 81 companies listed on the Indonesia Stock Exchange between 2022 and 2024 and secondary data are obtained from the Refinitiv Eikon database. The study applies moderated regression analysis, estimated using EViews. The results indicate that ESG scores have a significant positive impact on carbon emission performance, suggesting that higher ESG scores are associated with improved carbon outcomes. In contrast, board independence has a negative effect. Additionally, board independence does not significantly moderate the relationship between ESG and carbon emission performance, implying that it is an inadequate governance mechanism for strengthening the impact of ESG practices.
Enterprise risk management, ESG, and firm value: does profitability moderate the relationship? Uswatun Hasanah; Dini Wahjoe Hapsari
Jurnal Akademi Akuntansi Vol. 9 No. 3 (2026): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v9i3.45183

Abstract

Purpose:  This study investigates the influence of Enterprise Risk Management (ERM), Environmental, Social, and Governance (ESG) disclosure, and profitability on firm value, as well as the moderating effect of profitability among companies included in the LQ45 Index listed on the Indonesia Stock Exchange during 2020–2024. Methodology/approach: Methodology/approach: This study adopts a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sample consists of 100 firm-year observations selected through purposive sampling. Panel data regression and Moderated Regression Analysis (MRA) are employed to test the proposed relationships among the variables. Findings:  The results indicate that ERM, ESG, and profitability simultaneously affect firm value. Partially, ERM does not significantly affect firm value, ESG has a significant negative effect on firm value, and profitability has a significant positive effect on firm value. Furthermore, profitability does not moderate the relationship between ERM and firm value but weakens the relationship between ESG and firm value. Practical and Theoritical contribution/Originality: This study contributes to the literature by extending Signaling Theory and the Resource-Based View (RBV) through examining the moderating role of profitability in the relationships between ERM, ESG, and firm value in an emerging market context. Research Limitation:  This study is limited to LQ45 companies and a five-year observation period, which may not fully capture the long-term effects of ERM and ESG on firm value.
Carbon Emission Disclosure, Eco-Efficiency, Enterprise Risk Management Disclosure, and Firm Value: Evidence from IDX80 Companies in Indonesia Zikra Makhriza; Dini Wahjoe Hapsari
Indonesian Journal of Taxation and Accounting Vol 4, No 3 (2026): September 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i3.779

Abstract

Purpose – This study examines the effect of carbon emission disclosure, eco-efficiency, and enterprise risk management disclosure on firm value in IDX80 companies on the Indonesia Stock Exchange during 2020–2024, with profitability, leverage, and firm size controls. Grounded in signaling and legitimacy theories, this study addresses inconsistent evidence regarding the value relevance of non-financial disclosure. Methods – This quantitative study uses panel data from annual and sustainability reports. The sample comprises 31 companies and 155 firm-year observations selected through purposive sampling. Firm value is measured using Tobin’s Q, carbon emission disclosure using seven GRI 305 items, eco-efficiency using ISO 14001 certification, and enterprise risk management disclosure using 20 COSO ERM items. ROA, DER, and firm size are included as controls. Data were analyzed using EViews 13 with a Fixed-Effects Model and cross-sectionally clustered White period-robust standard errors. Findings – The overall fixed-effect model is statistically significant, with an adjusted R-squared of 86.45%, indicating explanatory power after accounting for predictors, controls, and fixed effects. However, CED, EE, and ERMD do not have significant individual effects on firm value. ROA, DER, and firm size are insignificant. The robustness check confirms that these disclosure variables remain insignificant, while DER has a negative effect post-pandemic. Research implications – The findings indicate that non-financial disclosure must be credible, measurable, and linked to performance outcomes to become value-relevant. Originality – This study integrates three non-financial disclosure variables into a firm value model for IDX80 companies, includes financial control variables, and conducts post-pandemic robustness testing.
Pengaruh Pajak Hotel, Pajak Restoran, Pajak Hiburan Dan Pajak Parkir Terhadap Pendapatan Asli Daerah (studi Empiris Pada Kota Tasikmalaya Periode 2014-2016) Natya Mutiarahajarani; Dini Wahjoe Hapsari; Kurnia Kurnia
eProceedings of Management Vol. 5 No. 2 (2018): Agustus 2018
Publisher : eProceedings of Management

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Abstract

Abstrak Pendapatan Asli Daerah Adalah pendapatan yang di peroleh melalui sumbersumber dana yang di dapat dari Pajak Daerah, Retribusi Daerah, hasil pengelolaan kekayaan daerah yang dipisahkan. Sumber-sumber pendapatan tersebut diharapkan menjadi sumber pembiayaan penyelenggaraan dan pembangunan untuk meningkatkan dan memeratakan kesejahteraan rakyat. Untuk menjalankan fungsi pemerintahan, faktor keuangan adalah suatu hal yang sangat penting karena hampir tidak ada kegiatan pemerintahan yang tidak membutuhkan biaya. Pemerintah daerah tidak saja menggali sumber-sumber keuangan akan tetapi juga sanggup mengelola dan menggunakan secara value for money dalam rangka penyelenggaraan pemerintah daerah, sehingga ketergantungan kepada bantuan pemerintah pusat harus seminimal mungkin. Dengan dikuranginya ketergantungan kepada pemerintah pusat, maka Pendapatan Asli Daerah (PAD) menjadi sumber keuangan terbesar. Pembangunan daerah sangat bergantung dari Pendapatan Asli Daerah (PAD) dan kemampuan daerah tersebut untuk mengatur keuangan daerah. Penelitian ini bertujuan menguji Pengaruh Pajak Hotel, Pajak Restoran, Pajak Hiburan Dan Pajak Parkir Terhadap Pendapatan Asli Daerah Periode Tahun 2014-2016. Jenis penelitian ini adalah penelitian deskriptif bersifat kuantitatif. Sampel penelitian didapatkan dengan metode Judgement Sampling dimana pengambilan sampel dipilih berdasarkan penilaian peneliti bahwa pihak yang paling baik untuk dijadikan sampel penelitiannya dan diperoleh 36 sampel, terdiri dari bulan Januari sampai Desember tahun 2014-2016. Pengujian dilakukan dengan menggunakan analisis regresi berganda. Penerimaan Pajak Hotel memberikan rata-rata kontribusi terhadap Pendapatan Asli Daerah hanya 3,02% dari total penerimaan Pendapatan Asli Daerah, Pajak Restoran 12,21%, Pajak Hiburan 2,67% dan Pajak Parkir 0,84%, sedangkan rata-rata perkembangan penerimaan Pajak Hotel dalam kurun waktu 3 tahun sebesar 9,37%, Pajak Restoran sebesar 12,32%, Pajak Hiburan sebesar 10,08%, dan Pajak Parkir sebesar 14,78%. Hasil penelitian secara simultan menunjukkan bahwa adanya pengaruh antara Pajak Hotel, Pajak Restoran, Pajak Hiburan dan Pajak Parkir terhadap Pendapatan Asli Daerah. Hasil penelitian secara parsial menunjukan bahwa Pajak Hotel tidak berpengaruh signifikan terhadap Pendapatan Asli Daerah. Pajak Restoran berpengaruh signifikan terhadap Pendapatan Asli Daerah. Pajak Hiburan tidak berpengaruh signifikan terhadap Pendapatan ISSN : 2355-9357 e-Proceeding of Management : Vol.5, No.2 Agustus 2018 | Page 2316 Asli Daerah. Pajak Parkir tidak berpengaruh signifikan terhadap Pendapatan Asli Daerah. Kata kunci: Pajak Hotel, Pajak Restoran, Pajak Hiburan, Pajak Parkir, Pendapatan Asli Daerah Abstract Locally Generate Revenue Is the income earned through the sources of funds in the can from the Regional Tax, Levy Area, the results of the management of the separated regional wealth. These sources of income are expected to be a source of financing for the implementation and development to improve the welfare of the people. To run the function of government, financial factor is a very important thing because almost no government activity that does not require cost. Local governments not only explore financial resources but are also capable of managing and using value for money in the context of local governance, so that dependence on central government assistance should be minimal. With the reduced dependence on the central government, the Locally Generate Revenue becomes the largest financial source. Regional development is highly dependent on Locally Generate Revenue and the ability of the region to manage local finances. This study aims to test the Effect of Hotel Tax, Restaurant Tax, Entertainment Tax and Parking Tax on Locally Generate Revenue Period 2014-2016. This research is a quantitative descriptive research. The sample was obtained by Judgement Sampling method where sampling was chosen based on the researcher's assessment that was the best part to be used as this research sample and obtained 36 samples, consist of January to December year 2014-2016. Testing is done by using multiple regression analysis. Hotel Tax Receipts give average contribution to Locally Generate Revenue only 3.02%, Restaurant Tax 12,21%, Entertainment Tax 2,67% and Parking Tax 0,84%, meanwhile development Hotel tax receipts within 3 years is 9,37%, Restaurant Tax is 12,32%, Entertainment Tax is 10,08%, and Parking Tax is 14,78%. The result of simultaneous research shows that there is influence between Hotel Tax, Restaurant Tax, Entertainment Tax and Parking Tax to Locally Generated Revenue. Partial research results indicate that Hotel Tax does not have a significant effect on Local Revenue. Restaurant Tax has a significant effect on Locally Generated Revenue. The Entertainment Tax has no significant effect on the Locally Generated Revenue. Parking tax has no significant effect on Locally Generated Revenue. Keywords: Hotel Tax, Restaurant Tax, Entertainment Tax, Parking Tax, Local Revenue
Pengaruh Persepsi Kegunaan Dan Persepsi Kemudahan Terhadap Implementasi Sak Etap (studi Kasus Pada Umkm Kota Bandung Tahun 2017) Paxia Prima Nerissa; Dini Wahjoe Hapsari
eProceedings of Management Vol. 5 No. 2 (2018): Agustus 2018
Publisher : eProceedings of Management

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Abstract

ABSTRAK UMKM di Indonesia memiliki peran penting dalam perekonomian Indonesia. Peranan UMKM ini tidak hanya penyerapan tenaga kerja, namun juga kontribusinya terhadap GDP Indonesia. Dapat dilihat bahwa terdapat potensi yang baik pada UMKM di Indonesia. Namun, potensi tersebut terkendala oleh beberapa masalah, salah satunya adalah kurangnya pemahaman tentang pelaporan keuangan. SAK-ETAP merupakan salah satu upaya Ikatan Akuntan Indonesia untuk menawarkan kemudahan untuk UMKM dalam menyajikan pelaporan keuangan. Penelitian ini bertujuan untuk mengetahui penerimaan SAK-ETAP pada UMKM Kota Bandung melalui penilaian pengguna terhadap variabel persepsi kegunaan, persepsi kemudahan, dan implementasi SAK-ETAP serta mengevaluasi pengaruh persepsi kegunaan dan persepsi kemudahan terhadap implementasi SAK-ETAP pada UMKM Kota Bandung. Metode pengumpulan data dilakukan dengan cara menyebarkan kuesioner. Populasi penelitian adalah UMKM Makanan dan Minuman di Kota Bandung yang terdaftar di Dinas KUMKM Kota Bandung tahun 2017 dengan jumlah sampel sebanyak 45 UMKM. Teknik analisis yang digunakan dalam penelitian ini adalah analisis statistik dekriptif dan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa (1) persepsi kegunaan pada UMKM Kota Bandung tergolong sangat baik, persepsi kemudahan pada UMKM Kota Bandung tergolong baik, dan implementasi SAK-ETAP pada UMKM Kota Bandung tergolong sangat baik, (2) persepsi kegunaan dan persepsi kemudahan berpengaruh signifikan terhadap implementasi SAK-ETAP pada UMKM Kota Bandung, (3) persepsi kegunaan berpengaruh signifikan terhadap implementasi SAK-ETAP pada UMKM Kota Bandung dan (4) persepsi kemudahan berpengaruh signifikan terdahadap implementasi SAK-ETAP pada UMKM Kota Bandung. Berdasarkan hasil penelitian, diharapkan bagi peneliti selanjutnya dapat meneliti lebih lanjut tentang implementasi SAK-ETAP dengan sampel dan variabel yang berbeda. Bagi Pemerintah Kota Bandung serta Ikatan Akuntan Indonesia (IAI) diharapkan agar terus melakukan sosialisasi mengenai SAK-ETAP serta pentingnya SAK-ETAP dalam membantu pelaporan keuangan. Bagi UMKM di Bandung yang belum menerapkan SAKETAP agar mulai menerapkan SAK-ETAP sesuai dengan standar yang telah ditetapkan. Kata Kunci : Persepsi Kegunaan, Persepsi Kemudahan, Implementasi SAK-ETAP, TAM. ABSTRACT MSMEs in Indonesia have an important role in Indonesian economy. The role of MSMEs is not just to employment, but also its contribution to Indonesian GDP. It can be seen that there is good potential in MSMEs in Indonesia. However, the potential is constrained by several problems, which is the lack of understanding of financial statements. SAK-ETAP is one of the Indonesian Institute of Accountants effort to offer convenience to MSMEs in presenting the financial statements. The purpose of this study is to determine the acceptance of SAK-ETAP on MSMEs Bandung through user ratings to variable perceived of usefulness, perceived ease of use, and SAK-ETAP implementation and to evaluate the influence perceived usefulness and perceived ease of use to SAK-ETAP implementation on MSMEs Bandung. Methods of data collection is done by distributing questionnaires. The study population was MSMEs Food and Beverages in Bandung, which is registered in the Department of Cooperatives and Micro, Small and Medium Enterprises (MSME) of Bandung in 2017 with total sample of 45 SMEs. The analysis technique used in this research is using descriptive statistical analysis and multiple linear regression analysis.The results indicate that (1)the perceived usefulness of the MSMEs Bandung is very good, perceived ease of use on SMEs Bandung is good, and the implementation of SAK-ETAP on MSMEs Bandung is very good, (2) perceived usefulness and perceived ease of use significantly influence the implementation of SAK-ETAP on MSMEs Bandung., (3)perceived usefulness has significant effect on implementation of SAK-ETAP on MSMEs Bandung, and (4) perceived ease of use has significant effect on implementation of SAK-ETAP on MSMEs Bandung. Based on the research results, it is expected for the next researcher can do more research on the implementation of SAK-ETAP with different samples and variables. For the Government of Bandung and the Indonesian Institute of Accountants (IAI) are expected to continue to socialize about SAK-ETAP and the importance of SAK-ETAP in helping financial reporting. For MSMEs in Bandung who have not applied SAKETAP are expected to start applying SAK-ETAP in accordance with predefined standards. Keywords : Perceived Usefulness, Perceived Ease of Use, Implementation of SAK-ETAP, TAM
Co-Authors A. Rendy Sandra Mamola Abdul Mukti Soma Abigail Ratna ROSA AGUSTIN, Febri Diany Agustya, Fanisa Putri Ajeng Luthfiyatul Farida Alrasyid, Arifah Hilmi Amirah, Putri Rahayu Anggaresti, Kinanthi Sekar Annisa Nurbaiti Ardan Gani Asalam Azzahra Dityas Manaf BALDA, Safira Damayanti, Nensi Dea Khusnul Khotimah Deannes Isynuwardhana Dewa P. K Mahardika Dhita Aira Juniantika Dudi Pratomo Dwi Fitrizal Salim Eka Aprillian Elly Suryani Ellyana, Kharisma Erpi Rahman Faishal Rahman Syakh Fanji Farman Faqih, Muhammad Iqbal Maulana Farida Titik Kristanti Feyzar Alif Akbar Fiarniah, Dini FIRMANSYAH, Irvan Wahyu Fithri, Nurul Fitri Krista Galuh Tresna MURTI HARDIYANTI, Nadia Pramanik Haryanto Haryanto Hasibuan, Zahara Aulia Hibatulah, Rizky Pratama Hosam Alden Riyadh A.Alazeez Ina Nusuki Irna Liani Putri Anjanni Irvan Wahyu FIRMANSYAH Juniantika, Dhita Aira Kartika Khairunisa Kesuma, Raegina Maria Deiva Khairani Ratnasari Siregar Khairunnisa Khairunnisa Khanasya Ismy Lutfiany Khansa, Dhiva Mutiara Krishna Kusumahadi Kurnia K Kurnia Kurnia Larasati, Nabila Larasati1, Nabila Malicha Fathahila Margawati, Titania Pryti Maryaningsih, Rina Putri Maya Safira Dewi Meiska Lianty Melinda, Rayi Hana Mukti SOMA Mumtaz Jiddan Muna Norkhairunnisak Ustadi Nabila Roma Norris Napitupulu, Theovany Natya Mutiarahajarani Nensi DAMAYANTI Nisaul Fitri Nora Amelda Novita, Fahra Novy Fajriati Nurul Fithri NURUL HIDAYAH Paxia Prima Nerissa Putu Wahyudi Sinduarta Ramadhan, Muhammad Fadhil Syafiq Renaldy Febiana Rika A Susanti Rinda Dwi Utami ROSA, Abigail Ratna Rosydah, Leila Hasnah Roy Budiharjo Rr Sri Saraswati Rudi Harianto Rudi Harianto, Rudi Ruri Octari Dinata Sadewi, Shabrina Safira BALDA Sarah Fidela Kautsara Sasi Azka Ghassani Sri Rahayu Suhal Kusairi Suyanto, AMA Trihapsari, Siti Nurazizah Uswatun Hasanah Vennika Qashash Wahyu Eka Kiswardani Wiwin Aminah Yasmin, Najlaa Nabilah Yazid, Hanif Yeni Jelita Jelita Yudhantara, Ghifari Zahraisha, Nadia Zikra Makhriza Zikro, Alvin Zuhra , Siti Maryam Zuhra, Siti Maryam