Articles
<![CDATA[ANALYSIS OF IMPLEMENTATION OF SERVICE TO TAX MANDATORY IN PRATAMA TAX SERVICE OFFICE ]]>
<![CDATA[Bandiyono, Agus]]>;
<![CDATA[Rama Daneshwara]]>
<![CDATA[ Dinasti International Journal of Digital Business Management Vol. 1 No. 1 (2019): Dinasti International Journal of Digital Business Management (December 2019 - J ]]>
Publisher : <![CDATA[Dinasti Publisher ]]>
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DOI: 10.31933/dijdbm.v1i1.73
<![CDATA[This research aims to analyze the implementation of the service STO Jakarta Kelapa Gading according to the Circular of the Director-General of Tax No. SE - 84 / PJ / 2011 and SE - 09 / PJ / 2013, and within six components of the assessment Pilot KPP. The research method used to obtain and analyze data that can support this writing is a qualitative method through interviews and document collection through library research. The implementation of excellent service is an obligation of the KPP as a public service provider. To carry out performance evaluations and give awards to offices that have performed excellent service according to existing regulations, an assessment was held to obtain a pilot KPP title held by the Ministry of Finance Assessment Team. This assessment is regulated in Decree of the Minister of Finance of the Republic of Indonesia Number 128 / KMK.01 / 2013 concerning Guidelines for Evaluation of Pilot Service Offices in the Ministry of Finance and Decree of the Director-General of Tax Number KEP-161 / PJ / 2015 concerning Guidelines for Evaluation of Pilot Services Offices at Regional Office Level Directorate General of Taxes. Jakarta Kelapa Gading KPP is the first KPP Pilot Model in the North Jakarta area. Therefore following the implementation of existing services so that the KPP can get a pilot KPP title.]]>
<![CDATA[DAMPAK GREENWASHING TERHADAP INVESTASI KEBERLANJUTAN SERTA PERAN AUDIT SOSIAL DALAM IMPLEMENTASI TANGGUNG JAWAB SOSIAL ]]>
<![CDATA[Andri Faizal Priyanto]]>;
<![CDATA[Bandiyono, Agus]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 9 No 3 (2024): JAE (Jurnal Akuntansi dan Ekonomi) ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
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DOI: 10.29407/jae.v9i3.23254
<![CDATA[The development of greenwashing practices carried out by companies has an impact on sustainability and community investments. This study aims to review the impact of greenwashing on investor interest and the growth of sustainability investment. In addition, this study also reviews the role of external social audit in the implementation and disclosure of social responsibility by companies. The research methods used in this study are literature review and content analysis. Literature review is carried out by identifying and synthesizing literature results from various sources of information related to greenwashing and disclosure of sustainability reports. Meanwhile, content analysis is used to add the necessary disclosure information in the discussion review. The results of this study conclude that greenwashing practices reduce investor interest in sustainability investments and external social audits have an important role in the prevention of greenwashing. This research also provides several proposals related to the role of external social audits to support the decline of greenwashing practices by companies. The results of this research are expected to be useful for stakeholders to play a role in the implementation of social responsibility and encourage sustainability investment.]]>
<![CDATA[ANALISIS KOMPARASI PENERAPAN STANDAR GRI 400 (SOCIAL) PADA LAPORAN KEBERLANJUTAN SEKTOR PUBLIK DAN SEKTOR PRIVAT ]]>
<![CDATA[Priyanto, Andri Faizal]]>;
<![CDATA[Bandiyono, Agus]]>
<![CDATA[ Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Vol 5 No 2 (2024): Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Institut Bisnis dan Informatika (IBI) Kosgoro 1957 ]]>
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DOI: 10.55122/jabisi.v5i2.1476
<![CDATA[Penelitian ini bertujuan untuk menganalisis konten-konten dan komparabilitas pelaporan keberlanjutan sektor publik dan sektor privat sesuai dengan Global Reporting Initiative (GRI) Standards. Penelitian ini menggunakan data sekunder berupa laporan keberlanjutan BPK RI selaku sektor publik tahun 2020 dan laporan keberlanjutan PT BUMI Resources Tbk. tahun 2020 dan 2023, serta standar GRI 400 tentang aspek sosial juga penelitian terdahulu. Penelitian ini menggunakan pendekatan kualitatif dengan metode analisis berupa analisis konten. Hasil analisis didapatkan bahwa belum adanya regulasi yang membahas terkait penyusunan dan pelaporan keberlanjutan untuk sektor publik sehingga masih rendahnya tingkat penyusunan dan pelaporan keberlanjutan sektor publik. Selain itu, belum seluruhnya laporan keberlanjutan kedua entitas memuat seluruh standar GRI 400. Pemerintah dan Lembaga terkai yang memiliki wewenang perlu membuat kebijakan penyusunan dan pelaporan keberlanjutan untuk sektor publik dan penyesuaian standar GRI 400 dengan aturan undang-undang yang berlaku sehingga dapat meningkatkan kualitas laporan keberlanjutan dan dapat lebih berguna bagi pembaca dan pemangku kepentingan.]]>
<![CDATA[MENGUNGKAP JEJAK HIJAU BUMN INFRASTRUKTUR: SEJAUH MANA KOMITMEN LINGKUNGAN TERCERMIN DALAM LAPORAN KEBERLANJUTAN? ]]>
<![CDATA[Salsabila, Dwi]]>;
<![CDATA[Bandiyono, Agus]]>
<![CDATA[ Indonesian Accounting Research Journal Vol. 5 No. 1 (2024): Indonesian Accounting Research Journal (October 2024) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/iarj.v5i1.6298
<![CDATA[Sustainability reports have become an essential means for organization to disclose the environmental impact of their activities. This study aims to analyze the extent to which State-Owned Enterprises (SOEs) in the infrastructure services sector have reported their Environment, Social, and Governance (ESG) activities in accordance with the Global Reporting Initiative (GRI) 300 standard. This research uses qualitative content analysis of the 2023 sustainability reports of three SOEs in the infrastructure services sector. The results of the analysis show that the level of disclosure related to the environment (GRI 300) is still not optimal, especially in the aspects of biodiversity and supplier environmental assessment. PT Adhi Karya showed the best performance in GRI 300 disclosure, followed by PT Hutama Karya and PT Waskita Karya. This research contributes to SOEs in improving the quality of their sustainability reports in accordance with GRI standards, as well as for policymakers in formulating more effective sustainability reporting policies in Indonesia.]]>
<![CDATA[Analisis Penerapan Akuntansi Keberlanjutan pada Perusahaan Pertambangan : Scooping Review ]]>
<![CDATA[Wicaksono, Adi]]>;
<![CDATA[Bandiyono, Agus]]>
<![CDATA[ MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 5 No. 1 (2025): Mizania: Jurnal Ekonomi dan Akuntansi ]]>
Publisher : <![CDATA[Economics and Business Faculty UNUSIA ]]>
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DOI: 10.47776/mizania.v5i1.1473
<![CDATA[Idealnya setiap perusahaan di Indonesia harus menerapkan prinsip industri ramah lingkungan dengan konsep zero waste. Faktanya masih terdapat inkonsistensi dalam hal pengungkapan terkait CSR perusahaan pada Sustainbility Report perusahaan pertambangan nikel. Aktivitas industri pertambangan nikel menimbulkan dampak negatif yang sangat signifikan bagi lingkungan dan sosial. Dari permasalahan tersebut mengindikasikan lemahnya komitmen perusahaan industri pertambangan terhadap regulasi pemerintah. Penelitian ini menggunakan metode scooping review dengan analisis secara mendalam dari berbagai sumber dan referensi artikel dan jurnal-jurnal ilmiah secara menyeluruh. Tujuan dari metode ini untuk dapat menjawab pertanyaan penelitian dengan mengumpulkan data dan informasi dari berbagai sumber artikel dan publikasi ilmiah untuk memberikan pemahaman secara komprehensif. Data yang diperoleh dari berbagai sumber referensi akan dianalisis lebih lanjut untuk mencari best practice dari potensi penerapan akuntansi keberlanjutan pada aktivitas pertambangan nikel di Indonesia yang mendukung program hilirisasi nikel yang dicanangkan oleh pemerintah serta memberikan saran kepada pemerintah sebagai regulator terkait permasalahan yang terjadi. Kata Kunci : Hilirisasi, Pelaporan Keberlanjutan, Akuntansi Keberlanjutan,GRI Abstract Ideally, every company in Indonesia must apply the principles of environmentally friendly industry with the concept of zero waste. In fact, there are still inconsistencies in disclosures related to company CSR in the Sustainability Report of nickel mining companies. Nickel mining industry activities have very significant negative impacts on the environment and society. These problems indicate the weak commitment of mining industry companies to government regulations. This research uses the scooping review method with in-depth analysis of various sources and reference articles and scientific journals as a whole. The aim of this method is to be able to answer research questions by collecting data and information from various sources of articles and scientific publications to provide a comprehensive understanding. Data obtained from various reference sources will be analyzed further to find best practices for the potential implementation of sustainability accounting in nickel mining activities in Indonesia which supports the nickel downstream program launched by the government as well as providing advice to the government as a regulator regarding the problems that occur. Keywords: Downstream, Sustainability Report, Sustainability Accounting, GRI]]>
<![CDATA[The Dynamics of Green Bond Effectiveness in Achieving Sustainable Development: A Comparative Study with a Scoping Review Approach ]]>
<![CDATA[Istiqomah Nur Barokah]]>;
<![CDATA[Bandiyono, Agus]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 10 No 1 (2025): JAE (Jurnal Akuntansi dan Ekonomi) ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
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DOI: 10.29407/jae.v10i1.24792
<![CDATA[The implementation of environmental, social, and governance (ESG) principles integrated into business practices and public policies is a strategic step in realizing the 2030 Sustainable Development Goals (SDGs). However, this effort requires a lot of funding. To overcome these challenges, countries around the world have created innovative funding instruments specifically aimed at developing green projects, namely green bonds. The comparative study conducted used the scoping review method to assess the effectiveness of green bond issuance in various countries, identify challenges, and review various recommendations for the development of green bonds. The results of the study show that green bond issuance is still concentrated in certain sectors, such as energy and environmentally friendly building construction. Obstacles to green bond development vary from country to country, including aspects of issuance, regulation, and investor appeal. The articles referenced in this study comprehensively discuss the potential, benefits, challenges, and recommendations to maximize the role of green bonds as a sustainable funding solution.]]>
<![CDATA[Evaluasi Penerapan Standar Global Reporting Initiative 300 pada Laporan Keberlanjutan Fintech dan E-Commerce ]]>
<![CDATA[Laskari, Komang Trisna Ayu]]>;
<![CDATA[Bandiyono, Agus]]>
<![CDATA[ Jurnal Penelitian Inovatif Vol 5 No 2 (2025): JUPIN Mei 2025 ]]>
Publisher : <![CDATA[CV Firmos ]]>
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DOI: 10.54082/jupin.1377
<![CDATA[Permasalahan dalam penelitian ini adalah belum optimalnya transparansi dan akuntabilitas lingkungan pada perusahaan fintech dan e-commerce, meskipun keduanya berkontribusi terhadap konsumsi energi dan limbah elektronik. Penelitian ini bertujuan untuk mengevaluasi penerapan standar Global Reporting Initiative (GRI) 300 dalam laporan keberlanjutan perusahaan sektor digital, serta mengidentifikasi tantangan dan peluang yang dihadapi dalam penerapannya. Metode yang digunakan adalah content analysis terhadap laporan keberlanjutan PT X dan PT Y, yang mewakili perusahaan di sektor fintech dan e-commerce di Indonesia. Hasil penelitian menunjukkan bahwa PT X telah menerapkan GRI 300 secara komprehensif, dengan pelaporan kuantitatif atas konsumsi energi, emisi karbon, dan pengelolaan limbah. Sementara itu, PT Y masih dalam tahap awal penerapan dan belum mengadopsi standar GRI secara menyeluruh, dengan fokus pada efisiensi energi dan digitalisasi. Tantangan utama yang dihadapi mencakup keterbatasan metode pengukuran dampak lingkungan, lemahnya regulasi, serta sumber daya internal yang belum memadai. Penelitian ini memberikan kontribusi penting dalam pengembangan praktik pelaporan keberlanjutan di sektor digital, dengan menunjukkan urgensi penyusunan pedoman pelaporan yang sesuai karakteristik industri digital. Temuan ini diharapkan dapat memperkuat pemahaman akademik mengenai adaptasi standar lingkungan global dalam konteks ekonomi digital Indonesia.]]>
<![CDATA[Circular Public Procurement: Inovasi Transformasi Tata Kelola Menuju Indonesia Berkelanjutan ]]>
<![CDATA[Ardytania, Dinda]]>;
<![CDATA[Bandiyono, Agus]]>
<![CDATA[ Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 21, No 1 (2025): April ]]>
Publisher : <![CDATA[Research Institution and Community Service Universitas Wijaya Kusuma Surabaya ]]>
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DOI: 10.30742/equilibrium.v21i1.4246
<![CDATA[The amount of national expenditure related to the procurement of goods and services in the public sector has a significant influence because it includes the procurement of goods and services on a national scale which has an impact on various economic and development sectors. In this context, Circular Public Procurement (CPP) can be an innovative concept that supports the circular procurement of goods and services to create demand for products or services that support aspects of the circular economy, such as reusability or recycling. This research aims to analyze the steps involved in implementing CPP practices, analyzing the implementation of CPP practices in other countries, and analyzing the opportunities and challenges of implementing CPP practices in Indonesia. This research uses a literature study through a scoping review to collect information from the scope of the research and assess how the research topic that can be the basis of this research has developed in the last ten years. The results of this research indicate that CPP practices can be implemented in stages. Several countries such as the Netherlands, Denmark, Spain, and Sweden have adopted CPP practices through different approaches. In Indonesia, implementing CPP practices has opportunities and challenges in becoming a circular public procurement innovation. Therefore, the government is advised to create special regulations or policies regarding the implementation of CPP practices to address environmental, economic, and government governance issues.]]>
<![CDATA[Dari Komitmen ke Transparansi: Mengungkap Pelaporan Keberlanjutan Standar GRI Topik pada Perusahaan E-Commerce di Indonesia ]]>
<![CDATA[Pramitha, Adinda Indra Ayu]]>;
<![CDATA[Bandiyono, Agus]]>
<![CDATA[ EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 4: Mei 2025 ]]>
Publisher : <![CDATA[CV. Ulil Albab Corp ]]>
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DOI: 10.56799/ekoma.v4i4.8354
<![CDATA[Penelitian ini bertujuan untuk menganalisis penerapan standar Global Initiative Reporting khususnya standar topik pada perusahaan e-commerce yaitu Perusahaan ABC dan Perusahaan XYZ sebagai perusahaan besar e-commerce di Indonesia. Penelitian ini menggunakan data sekunder berupa sustainability report dan standar GRI Topik 200 (ekonomi), 300 (lingkungan), dan 400 (Sosial). Penelitian menggunakan pendekatan kualitatif dan metode analisis isi untuk mengungkap seberapa jauh standar topik GRI digunakan dalam pelaporan keberlanjutan perusahaan. Hasil penelitian menunjukkan bahwa penerapan standar GRI pada topik ekonomi, lingkungan, dan sosial perusahaan masuk dalam kategori limited disclosure. Hal ini mengimplikasikan bahwa penerapan standar GRI perusahaan masih rendah. Analisis juga mengungkap bahwa perusahaan e-commerce memiliki peluang lebih untuk berkontribusi dalam keberlanjutan, tetapi masih dihadapkan pada tantangan pengukuran limbah dan penilaian pemasok. Oleh karena itu, penelitian ini memberikan usulan peningkatan pelaporan keberlanjutan dengan mengusulkan peningkatan peran teknologi dalam pengolahan informasi keberlanjutan. Selain itu, penelitian mengusulkan terkait penambahan beberapa indikator yang material dan relevan pengungkapan bagi masing-masing perusahaan khususnya pada sektor e-commerce. ]]>
<![CDATA[Peran Regulasi Dan Kebijakan Pemerintah Dalam Implementasi Pajak Karbon Dan Pajak Hijau Di Indonesia ]]>
<![CDATA[Al Kautsar, Gathan Alif]]>;
<![CDATA[Bandiyono, Agus]]>
<![CDATA[ Indonesian Accounting Research Journal Vol. 5 No. 2 (2025): Indonesian Accounting Research Journal (Februari 2025) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/iarj.v5i2.6173
<![CDATA[Abstract: This paper discusses the role of government regulations and policies in implementing carbon taxes and green taxes in Indonesia. With increasing global attention to climate change and environmental sustainability, Indonesia faces the challenge of reducing carbon emissions and supporting environmentally friendly practices through effective fiscal instruments. Carbon taxes and green taxes are two important tools that can be used to achieve this goal. This study explores the existing legal and policy framework, analyzes the potential impact of implementing these taxes, and identifies the obstacles and opportunities faced in the implementation process. The research results show that clear regulations and consistent policies are essential for the successful implementation of carbon taxes and green taxes. In addition, support from various stakeholders, including the private sector and civil society, is needed to ensure the effectiveness and sustainability of this policy. In conclusion, this paper provides strategic recommendations for the Indonesian government to strengthen regulations and policies to support the transition to a low-carbon and green economy. Keywords: regulations, government policy, carbon tax, green tax, carbon emissions, environmental sustainability.]]>
