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All Journal EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Diklat Review : Jurnal manajemen pendidikan dan pelatihan Transekonomika : Akuntansi, Bisnis dan Keuangan Journal of Accounting and Finance Management (JAFM) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Islamic Economics and Business Majapahit Journal of Islamic Finance dan Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Majapahit Journal of Islamic Finance dan Management Jurnal Akuntansi ABDI DALEM: Jurnal Pengabdian Kepada Masyarakat
Kustinah, Siti
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Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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Political Connections, Board Gender Diversity, and Institutional Ownership on Tax Avoidance Pontoh, Joseph Febian; Kustinah, Siti
Jurnal Akuntansi Vol. 16 No. 2 (2024): Vol.16 No. 2 (2024)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v16i2.9051

Abstract

Purpose - This study aims to analyze the influence of Political Connections, Board Gender Diversity, Institutional Ownership on Tax Avoidance. Design/methodology/approach - The research method is quantitative using secondary data. The population used is the Property and Real Estate sector companies listed on the IDX (Indonesia Stock Exchange) for 2018-2022 period. Sampling technique used purposive sampling, obtained 70 observation data. Data analysis techniques using multiple linear regression analysis, correlation coefficient, coefficient of determination, t test, f test using SPSS 26 software. Findings - Based on the results of research and discussion, it shows that Political Connections, Board Gender Diversity, Institutional Ownership have a significant partial and simultaneous effect on Tax Avoidance. Research limitations/implications - The first research limitation, the sector used in this study is just one of those that is listed on the IDX, while there are still many sectors that are not used. Second, the study period is limited to five years. Third, many other variables that can affect tax avoidance are not examined in this study. Keywords: Political Connections, Board Gender Diversity, Institutional Ownership, Tax Avoidance
Financial Report Quality and Organizational Commitment in West Java’s Accountability System Sinaga, Hotdy Rizky Hamonangan; Kustinah, Siti
Jurnal Akuntansi Vol. 17 No. 1 (2025): Vol. 17 No. 1 (2025)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v17i1.10864

Abstract

Purpose – The principal objective of this study is to investigate how the quality of financial statements, alongside the stage of organizational commitment, affects the performance accountability system inside of government institutions operating under the auspices of the West Java Provincial Government. Design/methodology/approach – This study adopts a quantitative methodology characterised by both descriptive and associative approaches. The data collection procedure was carried out by means of questionnaires distributed to a specimen comprising 76 employees by the Regional Device Work Units (Satuan Kerja Perangkat Daerah—SKPD) inside of West Java Province. Employing a saturation sampling technique, the study undertook data analysis that included validity and reliability testing as well as multiple linear regression analysis. Findings – the outcomes of the study reveal that the quality of financial statements exerts a favorable effect on the performance accountability system, by the dimensions of relevance and reliability identified as particularly significant factors in this relationship. Additionally, organizational commitment has also been found to favorably affect performance accountability systems, particularly in the dimensions of affective commitment and normative commitment. Collectively, the quality of financial statements and organizational commitment significantly impact the performance accountability system of government institutions. Research limitations/implications – Although the outcomes indicate a favorable impact, the study also reveals that several dimensions inside of budgeting and performance measurement still need improvement. Therefore, it is recommended that local governments focus on enhancing the reliability of financial statements, strengthening long-term employee commitment, and improving performance measurement and evaluation to meet all organizational objectives proportionally. Keywords: Financial Statement Quality, Organizational Commitment, Performance Accountability System, Performance Measurement, West Java Provincial Government
The Impact of Board Diversity on Sustainability Finance: The Mediating Role of Green Intellectual Capital in Indonesian Manufacturing Firms Kustinah, Siti; Susyani, Novi; Marlina
Journal of Islamic Economics and Business Vol. 5 No. 1 (2025): Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam

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Abstract

This research examines the influence of board diversity on sustainability finance with green intellectual capital as a mediating variable. This topic is important because it supports companies' efforts to achieve sustainable development goals (SDGs) through a financial approach that considers environmental and social aspects. The main issue being examined is whether board diversity affects sustainable finance, and whether green intellectual capital can mediate that relationship. This research offers a new contribution by integrating three main concepts board diversity, green intellectual capital, and sustainability finance within the context of manufacturing companies in Indonesia, which have not been simultaneously studied in the previous literature. This research uses a quantitative method with a verification approach. The sample consists of 20 manufacturing companies purposively selected from the IDX for the period 2018–2022. Data analysis was conducted using Partial Least Square (PLS). The results show that board diversity has a significant negative impact on green intellectual capital, but does not have a significant impact on sustainability finance. GIC also does not mediate that relationship. The diversity of the board needs to be managed strategically to avoid conflicts that could hinder the company's sustainable financial performance.
PENINGKATAN LITERASI PENGELOLAAN SAMPAH BERBASIS AKUNTANSI LINGKUNGAN PADA KELURAHAN - KELURAHAN KOTA CIMAHI Citra Mulyandini, Vita; Kustinah, Siti; Winarso, Eddy; Jayanti, Dwi; Romli; Marlina; Prasetio Adi, Patria; Nidyati, Adelia
ABDI DALEM: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2025): Oktober
Publisher : PT. ANAN PUBLISHER CENDEKIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70585/abdidalem.v2i2.152

Abstract

Waste management is one of the major challenges faced by urban communities, including those in Melong and Cimahi sub-districts. The lack of public literacy in sorting, managing, and understanding the economic value of waste has led to an increasing volume of waste and low community participation in sustainable environmental management. To address this issue, this community service program was carried out with the aim of improving waste management literacy based on environmental accounting. The approach introduced the concept of recording the economic value of waste, the role of waste banks, and transparency in management through simple recording systems. The methods included education through training sessions, group discussions, and recording simulations. Evaluation was conducted using pre-test and post-test questionnaires with seven main indicators: waste knowledge, waste sorting, understanding of environmental accounting, recording economic value, the role of waste banks, environmental awareness, and transparency. A total of 63 participants from both sub-districts were involved.The results show a significant improvement in participants’ literacy, with the average pre-test score of 55 increasing to 82 in the post-test. The indicator of understanding environmental accounting showed the highest increase, from 47% to 83%. These findings demonstrate that the application of environmental accounting can enhance awareness, participation, and social responsibility in community-based waste management.
Pengaruh Persepsi Pelaku UMKM dan Sosialisasi SAK EMKM Terhadap Laporan Keuangan Berbasis SAK EMKM (Studi Kasus Pada UMKM berlokasi di Sentra Rajut Binong Jati) Winarso, Eddy; Kustinah, Siti
Diklat Review : Jurnal manajemen pendidikan dan pelatihan Vol. 6 No. 1 (2022): Penguatan Kapasitas Masyarakat melalui Inovasi Pelayanan, Pendidikan, dan Pembe
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/diklatreview.v6i1.775

Abstract

Penelitian in bertujuan untuk mengetahui bagaiaman pengaruh persepsi pelaku UMKM dan Sosialisasi SAK EMKM terhadap laporan keuangan berbasis SAK EMKM yang berlokasi di Sentra Rajut Binong Jati Bandung. Faktor yang diuji adalah persepsi pelaku UMKM dan Sosialisasi SAK EMKM sebagai variabel independen dan Laporan Keuangan berbasis SAK EMKM sebagai variable dependen. Metode yang digunakan adalah metode deskriptif dan verifikatif. Populasi adalah pelaku UMKM di Sentra Rajut Binong Jati sejumlah 200 unit usaha dengan menggunakan teknik penarikan sampling adalah non probability sampling dengan metode purposive sampling diperoleh sample peneltian berjumlah 67 unit usaha. Metode analisis adalah analisis regresi linier berganda dengan taraf signifakansi sebesar 10%. Pengolahan data menggunakan statistical Package for Sosial Sciences (SPSS) ver 25.00. Berdasarkan hasil penelitian secara parsial dan simultan menunjukkan bahwa persepsi pelaku UMKM dan sosialisasi SAK EMKM berpengaruh terhadap laporan keuangan berbasis SAK EMKM sebesar 61,90%, sisanya sebesar 38,10% dipengaruhi oleh faktor lain yang tidak diteliti
Co-Authors Anggionaldi, Muhammad Aprilia, Fadilla citra mulyandini, vita Dwi Jayanti Fauzi, Afrizal Iga Ferdiansyah, Angga Fitriyani, Desy Marlina Nafira Iftitah Maulida Yanuar Nidyati, Adelia Pontoh, Joseph Febian Prasetio Adi, Patria Romli Sinaga, Hotdy Rizky Hamonangan Susyani, Novi Syabani, Alfian Mirza Winarso, Eddy Yudha Putri, Syadella