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All Journal 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) Akuntansi : Jurnal Akuntansi Integratif Dinasti International Journal of Management Science Jurnal Akuntansi Dinasti International Journal of Digital Business Management Jurnal Pajak dan Keuangan Negara (PKN) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) 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) Mizania : Jurnal Ekonomi dan Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi Atestasi : Jurnal Ilmiah Akuntansi
Agus Bandiyono
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Humanities 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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Green Tax Indonesia Untuk Keberlanjutan Lingkungan Hidup: Studi Komparasi Global Putri, Cantika Primalia Kurnia; Bandiyono, Agus
JEMAP Vol 8, No 1: April 2025
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v8i1.13336

Abstract

This research aims to find out how green taxes are implemented in different countries, including how they are implemented in Indonesia, as well as the potential that the government can develop to address sustainability issues. This research uses a qualitative method with a literature review approach based on literature, which is then recorded and synthesized to produce a comprehensive understanding of green tax. The result of this research is that although the rules and forms of green tax implementation are different in each country, they have the same main objectives, namely to reduce carbon emissions, increase resource use efficiency and promote the transition to renewable energy. In the context of implementation in Indonesia, in addition to carbon tax and plastic excise tax, policies such as transport tax and landfill tax can be considered to address environmental issues in Indonesia. In this way, green taxes can not only be a source of government revenue, but can also stimulate innovation, create green jobs and improve environmental quality.
Peran Pengungkapan Sosial Berkelanjutan dalam Upaya Penanggulangan Eksploitasi Pekerja Anak: Sebuah Tinjauan Literatur Nafi'ah, Zahra Zuhrotun; Bandiyono, Agus
Jurnal Akuntansi dan Governance Vol. 6 No. 1 (2025): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.6.1.23-37

Abstract

Object: This study aims to analyze how and why companies disclose issues related to child labor, as well as to examine the effectiveness of social disclosure in addressing the exploitation of child labor.Methodology: This research employs a literature review method by analyzing scholarly articles relevant to the topic.Findings: The findings reveal that disclosure practices concerning child labor remain limited and inadequate across various regions. Such disclosures are often driven by the desire to enhance stakeholder trust but may also serve as a form of greenwashing. The effectiveness of social disclosure in addressing child labor exploitation depends on the quality of the disclosures, support from multiple stakeholders, and the integration of disclosure efforts with appropriate oversight mechanisms and incentive structures.Theoretical Contribution: This study contributes to the theoretical discourse by offering conceptual insights and serving as a reference for future research on the role of social disclosure in mitigating child labor exploitation.Practical/Policy Implications: Practically, the findings can inform policymakers, particularly in considering the reinforcement of sustainability reporting regulations with a specific emphasis on social aspects.Limitations: This study is limited by its reliance on a literature review method, constrained to articles published within specific timeframes and academic databases.Keywords: child labor, social disclosure, sustainability accounting, child labor exploitation.
Green Public Procurement: Skema Kerjasama Publik-Swasta dalam Pengadaan Barang/Jasa Berkelanjutan Fidyah Ramadhani; Bandiyono, Agus
Indonesian Accounting Research Journal Vol. 5 No. 3 (2025): Indonesian Accounting Research Journal (June 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v5i3.6297

Abstract

Green Public Procurement bisa menjadi langkah nyata dalam menerapkan praktik keberlanjutan di sektor publik. Hal ini terlihat potensi besar kontribusi sektor publik terhadap isu keberlanjutan. Namun, terdapat berbagai kendala dalam implementasi Green Public Procurement di Indonesia terutama terkait regulasi yang belum jelas. Oleh karena itu, penelitian ini bertujuan menyusun rekomendasi perbaikan terkait kebijakan Green Public Procurement yaitu melalui skema kerjasama antara sektor publik dan swasta. Dengan menggunakan metode scoping review yang mengidentifikasi dan memetakan literatur secara sistematis dan komprehensif, dapat disimpulkan bahwa kerjasama antara publik dan swasta dalam Green Public Procurement adalah langkah strategis yang diperlukan untuk mendukung keberlanjutan lingkungan.
Penerapan Insentif Pajak dalam Green Building: Mendorong Sustainable Development Goals (SDGs) Indonesia Valentina, Erika Wanda; Bandiyono, Agus
ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 9 No. 1 (2025): April
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/iso.v9i1.3204

Abstract

Pemanasan global menjadi isu yang memerlukan perhatian serius, di mana sektor bangunan menyumbang hingga 39% emisi karbon global. Penelitian ini bertujuan menganalisis peran insentif pajak dalam mendorong penerapan green building di Indonesia guna mendukung pencapaian Sustainable Development Goals (SDGs). Penelitian menggunakan metode studi literatur dengan meninjau data sekunder dari buku, internet, jurnal, dan penelitian sebelumnya. Hasil penelitian menunjukkan bahwa meskipun konsep green building mulai diterapkan di berbagai jenis bangunan, implementasinya masih terbatas, terutama pada bangunan bersertifikasi. Insentif pajak seperti pengurangan Pajak Bumi dan Bangunan Sektor Perdesaan dan Perkotaan (PBB-P2), terbukti efektif dalam mendorong penerapan green building dan relevan dengan tujuan SDGs, khususnya SDG 11 dan SDG 13. Namun, implementasi menghadapi tantangan berupa regulasi yang belum terintegrasi, rendahnya kesadaran masyarakat, dan minimnya sosialisasi. Penelitian ini merekomendasikan peningkatan sosialisasi, integrasi sertifikasi green building dalam perizinan resmi, penguatan layanan informasi, dan kolaborasi antar stakeholder untuk mempercepat penerapan konsep green building. Penelitian ini berkontribusi pada perumusan kebijakan strategis yang mendukung keberlanjutan pembangunan melalui pendekatan insentif pajak.
Optimalisasi Pelaporan Keberlanjutan di Sektor Publik Indonesia: Strategi Mitigasi Perubahan Iklim Rahmasari, Phobie Sherina; Bandiyono, Agus
Jurnal Riset Mahasiswa Akuntansi Vol. 13 No. 1 (2025): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 13 NOMOR 1 TAHUN 2025
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v13i1.11703

Abstract

Penelitian ini bertujuan untuk menganalisis tantangan dan peluang dalam implementasi pelaporan keberlanjutan di sektor publik Indonesia sebagai salah satu paya mengatasi isu perubahan iklim. Melalui kajian literatur, penelitian ini mengidentifikasi berbagai faktor yang mempengaruhi penerapan pelaporan keberlanjutan, seperti kurangnya standar yang jelas, kompleksitas pengukuran, dan resistensi organisasi. Hasil penelitian menunjukkan bahwa pelaporan keberlanjutan memiliki potensi besar untuk meningkatkan transparansi, akuntabilitas, dan kinerja organisasi sektor publik. Namun, diperlukan komitmen yang kuat dari pemerintah, pengembangan kapasitas, dan harmonisasi standar pelaporan untuk mengatasi tantangan yang ada. Penerapan prinsip-prinsip good governance dapat menjadi pondasi kuat dalam mendukung praktik pelaporan keberlanjutan di sektor publik Indonesia. Penelitian ini memberikan rekomendasi kebijakan bagi pemerintah untuk mewajibkan seluruh instansi sektor publik menyusun laporan keberlanjutan dengan menggunakan standar yang jelas dan indikator pengukuran yang komprehensif.
Application of Tax Accounting: The role of Earnings Quality moderates Firm Value which is affected by Tax Avoidance, Financial Leverage and Executive Bonus Bandiyono, Agus; Nurseto, Ian
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2023): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i1.612

Abstract

The purpose of this study is to analyze tax avoidance, financial leverage, and executive bonus to firm value with earnings quality as a moderating variable. This study uses panel data (pooled data) with the population used including all companies listed on the Indonesia Stock Exchange in the period 2014 to 2017 selected by purposive sampling which is part of the non-probability sampling method. The selected criteria include companies conducting initial public offerings (IPOs) after January 1, 2010, by eliminating the population of companies which are the financial, banking and property sectors, real estate, building construction, aviation, shipping, oil and gas, and mining, companies that have profit before tax (pre-tax income) is negative, and companies that do not have complete data, namely financial statement data and annual reports for the 2014–2017 period. From the results of this study, it was found that Tax avoidance harms firm value, Financial leverage has a positive effect on firm value, Executive bonus has a positive effect on firm value, Earnings quality does not affect firm value, and Earnings quality strengthens the negative effect of tax avoidance on firm value, Earnings quality does not moderate the effect of financial leverage on firm value, earnings quality does not moderate the effect of executive bonus on firm value.
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.
Factors that Influence the Value of Infrastructure Companies Listed on The Indonesian Stock Exchange Faisal, Yusuf; Bandiyono, Agus
Akuntansi: Jurnal Akuntansi Integratif Vol. 10 No. 2 (2024): Volume 10 Nomor 2 Oktober 2024
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v10i2.1590

Abstract

This study aims to determine the effect of dividend policy, capital structure, profiitability and leverage on firm value. This research uses quantitave data, the sample in this study is infrastructure sector companies which are listed on Indonesia Stock Exchange in the period 2017-2022 as many as 14 companies. The analysis technique used to test the hypothesis is multiple regression analysis using Eviews 9 Software. The results of this study indicate that the dividend policy variabel has a positive and statistically insignificant effect on firm value, the capital structure variabel has a positive and statistically insignificat effect on firm value, the profitability has a positive and statistically signifinact and the leverage variabel has a positive and statistically insignificant on firm value. This study focuses on firm value, where this study focuses on infrastructure sector companies.
The Effect of Green Governance on Organizational Performance Moderated by Tax Administration Reform Bandiyono, Agus; Murwaningsari, Etty; Augustine, Yvonne
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 5 (2022): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v3i5.1450

Abstract

The purpose of this research to describe the effect of the implementation of green governance on organizational performance and to determine whether the tax administration system renewal can strengthen the application of green governance on organizational performance.Methodology-The population of this research is the employees of the tax office throughout Indonesia. The sample of this research is senior employees, employees who have echelon IV positions and at least have the position of section head.Research Findings-This research resulted in a conclusion, namely the application of green governance results in better organizational performance. Tax administration system renewal resulted in decreased organizational performance. Tax administration system renewal can increase influence of green governance on organizational performance for the better.Theoretical contribution/Originality: Researchers add a new dimension to the green governance variables, namely participation and law enforcement.
The Effect of Green Governance on Organizational Performance Moderated by Tax Administration Reform Bandiyono, Agus; Murwaningsari, Etty; Augustine, Yvonne
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 5 (2022): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v3i5.1450

Abstract

The purpose of this research to describe the effect of the implementation of green governance on organizational performance and to determine whether the tax administration system renewal can strengthen the application of green governance on organizational performance.Methodology-The population of this research is the employees of the tax office throughout Indonesia. The sample of this research is senior employees, employees who have echelon IV positions and at least have the position of section head.Research Findings-This research resulted in a conclusion, namely the application of green governance results in better organizational performance. Tax administration system renewal resulted in decreased organizational performance. Tax administration system renewal can increase influence of green governance on organizational performance for the better.Theoretical contribution/Originality: Researchers add a new dimension to the green governance variables, namely participation and law enforcement.
Co-Authors Al Kautsar, Gathan Alif Andiani, Sri Andri Faizal Priyanto Anwari, Alfian Ardytania, Dinda Arief Al Fikri Augustine, Yvonne Choirun Husna, Mitsalina Dhanny Andriani Karimah Dinda Rahmawati Etty Murwaningsari Faisal, Yusuf 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 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