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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Kebijakan Publik Jurnal Keuangan dan Perbankan Jurnal Riset Mahasiswa Akuntansi (JRMA) INFO ARTHA JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) International Journal of Supply Chain Management ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Riset Akuntansi Aksioma Dinasti International Journal of Management Science Dinasti International Journal of Education Management and Social Science Jurnal Akuntansi Dinasti International Journal of Digital Business Management Jurnal Pajak dan Keuangan Negara (PKN) International Journal of Environmental, Sustainability, and Social Science Jurnal Akuntansi dan Governance Educoretax Jurnal Penelitian Inovatif Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Indonesian Accounting Research Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ekonomi dan Akuntansi Indonesia Accounting Research Journal Jurnal Ekonomi, Manajemen, Akuntansi
Agus Bandiyono
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Transportation Other

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RISK CULTURAL EVALUATION AS ORGANIZATIONAL CULTURE IN THE TAX SERVICE OFFICE Bandiyono, Agus; Pratama, Lazuardi Widyanto
Dinasti International Journal of Management Science Vol. 1 No. 2 (2019): Dinasti International Journal of Management Science (November - December 2019)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijms.v1i2.41

Abstract

The objectives to be achieved in this study are to evaluating risk management practices in the form of a risk awareness culture and identifying factors inhibiting the implementation of a risk awareness culture at the Pondok Aren Primary Tax Service Office. 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 the Risk Awareness Culture as a whole has been following the implementation guidelines namely Regulation of the Minister of Finance No. 12 / PMK.09 / 2016 namely leadership who is committed to considering risks in every decision making, ongoing communication to all levels of the organization regarding the importance of risk management, respect for those who can manage risk well, and integrate risk management in organizational processes. However, in practice, the implementation of the 2016 risk awareness culture at KPP Pratama Pondok Aren encountered several obstacles. The obstacles are in the form of a lack of reward (reward) at the Pondok Aren Primary KPP and the Human Resources aspect at Pondok Aren Pratama KPP
ANALYSIS OF IMPLEMENTATION OF SERVICE TO TAX MANDATORY IN PRATAMA TAX SERVICE OFFICE Bandiyono, Agus; Rama Daneshwara
Dinasti International Journal of Digital Business Management Vol. 1 No. 1 (2019): Dinasti International Journal of Digital Business Management (December 2019 - J
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (402.562 KB) | DOI: 10.31933/dijdbm.v1i1.73

Abstract

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.
DAMPAK GREENWASHING TERHADAP INVESTASI KEBERLANJUTAN SERTA PERAN AUDIT SOSIAL DALAM IMPLEMENTASI TANGGUNG JAWAB SOSIAL Andri Faizal Priyanto; Bandiyono, Agus
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 9 No 3 (2024): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v9i3.23254

Abstract

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.
ANALISIS KOMPARASI PENERAPAN STANDAR GRI 400 (SOCIAL) PADA LAPORAN KEBERLANJUTAN SEKTOR PUBLIK DAN SEKTOR PRIVAT Priyanto, Andri Faizal; Bandiyono, Agus
Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Vol 5 No 2 (2024): Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Publisher : Program Studi Akuntansi Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55122/jabisi.v5i2.1476

Abstract

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.
Development Of Sustainability Key Performance Indicators (KPIs): A Systematic Literature Review CESSARIA, Aulia Maray Obvius; BANDIYONO, Agus
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 4 (2024): International Journal of Environmental, Sustainability, and Social Science (Jul
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i4.1112

Abstract

This research aims to review the development of sustainability performance measurement indicators used around the world. The application of these indicators varies greatly because there is no standard that regulates sustainability performance measurement indicators. The Global Reporting Initiative (GRI) is one of the guidelines for the implementation of Sustainability Key Performance Indicators (KPIs). However, it does not rule out the possibility of companies adopting other systematics that are widely developed, such as the Sustainability Balanced Scorecard (SBSC). By conducting a Systematic Literature Review (SLR) approach, there are 8 articles as data in the study. Reference articles come from Scopus and Google Scholar database sources with restrictions on publication years 2019-2024. The selected articles discuss factors that become challenges and obstacles, measurement methods, and strategies for formulating sustainability performance indicators. The research results present a literature review of variations in sustainability performance measurement indicators applied to the private sector depend on the entity's objectives, strategies, and the interests of external parties or stakeholders.
MENGUNGKAP JEJAK HIJAU BUMN INFRASTRUKTUR: SEJAUH MANA KOMITMEN LINGKUNGAN TERCERMIN DALAM LAPORAN KEBERLANJUTAN? Salsabila, Dwi; Bandiyono, Agus
Indonesian Accounting Research Journal Vol. 5 No. 1 (2024): Indonesian Accounting Research Journal (October 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v5i1.6298

Abstract

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.
PERAN SUSTAINABILITY REPORTING DALAM MENDUKUNG NET ZERO EMISSION: TANTANGAN, PELUANG, DAN STRATEGI MITIGASI Laskari, Komang Trisna Ayu; Bandiyono, Agus
Jurnal Riset Akuntansi Vol 24 No 1 (2025): Jurnal Riset Akuntansi Aksioma, Juni 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The issue of environmental change has become a global concern due to its increasingly real impact on ecosystems, health, and the world economy. Global warming and increasing greenhouse gas emissions require mitigation efforts from various parties, including the industrial sector and companies. This study aims to analyze the role of Sustainability Reporting (SR) in supporting the achievement of Net Zero Emission and explore the challenges, opportunities, and recommendations that can improve the quality of sustainability reporting in companies. Using a scoping review, this study examines 17 literature articles that discuss the role, challenges, opportunities, and strategies for mitigating climate change through the implementation of Sustainability Reporting. The results of the study indicate that sustainability reporting has an important role in supporting the global commitment to net zero emissions. However, there are challenges that need to be faced such as reporting standardization, limited resources, and data subjectivity in the reporting. This study also identifies opportunities to improve the quality of SR through integration with business strategies, utilization of advanced technologies such as blockchain and AI, and collaboration between stakeholders. The recommendations provided include more specific reporting standards, comprehensive emission measurements, and independent verification to support the achievement of Net Zero Emission.
Analysis of sustainability reporting in the private sector and public sector: Scoping review approach Novyana, Winny Rohita; Bandiyono, Agus
Indonesia Accounting Research Journal Vol. 12 No. 3 (2025): March: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v12i3.320

Abstract

The Kyoto Protocol and the Paris Agreement emphasize accountability and reporting on activities carried out concerning efforts to reduce greenhouse gas (GHG) emissions and address climate change. Therefore, sustainability reports are needed to create transparency in mitigating and adapting to climate change. Sustainability reports have also evolved from focusing only on environmental aspects to being more holistic, considering ESG (Environmental, Social, and Governance) factors. This study uses the scoping review method to analyze how sustainability reporting is carried out in the private and public sectors. The study results show that sustainability reporting in both the private and public sectors aims to increase transparency and legitimacy through sustainability reporting. However, the two sectors' approach, focus, and triggers differ according to the regulatory context, organizational objectives, and stakeholder needs. This article is expected to contribute to providing literature that reviews the analysis of sustainability reporting in the private and public sectors, improves the quality of sustainability reporting in the private sector, and encourages sustainability reporting in the public sector.
Analisis Penerapan Akuntansi Keberlanjutan pada Perusahaan Pertambangan : Scooping Review Wicaksono, Adi; Bandiyono, Agus
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 5 No. 1 (2025): Mizania: Jurnal Ekonomi dan Akuntansi
Publisher : Economics and Business Faculty UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v5i1.1473

Abstract

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
The Dynamics of Green Bond Effectiveness in Achieving Sustainable Development: A Comparative Study with a Scoping Review Approach Istiqomah Nur Barokah; Bandiyono, Agus
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 10 No 1 (2025): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v10i1.24792

Abstract

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.
Co-Authors Al Kautsar, Gathan Alif Andiani, Sri Andri Faizal Priyanto Anwari, Alfian Ardytania, Dinda Arief Al Fikri CESSARIA, Aulia Maray Obvius Choirun Husna, Mitsalina Dhanny Andriani Karimah Dinda Rahmawati Etty Murwaningsari Fidyah Ramadhani Hanna Octaviani Hanung Adittya Aristyatama Hazmi, Rizaldi Al Istiqomah Nur Barokah Karimah, Dhanny Andriani Laskari, Komang Trisna Ayu Lufti Puji Setiadi Muhammad Ziyad Al Fajar Muttaqin, Abdul Hamid Hudalil Nafi'ah, Zahra Zuhrotun Nisa, Latifatun Novyana, Winny Rohita Nurseto, Ian Octaviani, Hanna Pramitha, Adinda Indra Ayu Pratama, Lazuardi Widyanto Pristi, Ken Maharani Priyanto, Andri Faizal Putri, Cantika Primalia Kurnia Rahmasari, Phobie Sherina Rama Daneshwara Salsabila, Dwi Septiana, Bella Florissa Shanti Dwi Aryani Sitindaon, Rani Santhy L Valentina, Erika Wanda WICAKSONO, ADI