Article Per Year (5 Year)
p-Index From 2021 - 2026
4.862
P-Index
This Author published in this journals
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) Jurnal Riset Akuntansi Aksioma 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) 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) Mizania : Jurnal Ekonomi dan Akuntansi Eduvest - Journal of Universal Studies Jurnal Ekonomi, Manajemen, Akuntansi Atestasi : Jurnal Ilmiah Akuntansi
Agus Bandiyono
Unknown Affiliation
Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Transportation Other

Published : 45 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 45 Documents
Search

 1   2   3   4   5 
Circular Public Procurement: Inovasi Transformasi Tata Kelola Menuju Indonesia Berkelanjutan Ardytania, Dinda; Bandiyono, Agus
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 21, No 1 (2025): April
Publisher : Research Institution and Community Service Universitas Wijaya Kusuma Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v21i1.4246

Abstract

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.
Dari Komitmen ke Transparansi: Mengungkap Pelaporan Keberlanjutan Standar GRI Topik pada Perusahaan E-Commerce di Indonesia Pramitha, Adinda Indra Ayu; Bandiyono, Agus
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 4: Mei 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i4.8354

Abstract

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. 
Peran Regulasi Dan Kebijakan Pemerintah Dalam Implementasi Pajak Karbon Dan Pajak Hijau Di Indonesia Al Kautsar, Gathan Alif; Bandiyono, Agus
Indonesian Accounting Research Journal Vol. 5 No. 2 (2025): Indonesian Accounting Research Journal (Februari 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v5i2.6173

Abstract

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.
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.
The Effect of Related Party Transactions, Tax Planning, And Leverage Moderated By Independent Commissioners On Earnings Management Ramadhan, Reza; Bandiyono, Agus
Eduvest - Journal of Universal Studies Vol. 4 No. 8 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i8.1375

Abstract

Managers carry out earnings management with various motives to get the desired profit level so that the company's financial statements do not reflect the actual situation. The purpose of this study is to determine the effect of related party transactions, tax planning, and leverage on earnings management, as well as the role of independent commissioners in moderating this effect. This study tested manufacturing sector companies listed on the Indonesia Stock Exchange during 2016-2019 with a total sample of 220 samples using a purposive sampling method. The type of data used is secondary data obtained from www.idx.co.id. This study uses two panel data regression models, namely models with and without moderation. The results of this study indicate that related party transactions have a negative effect on earnings management, while tax planning and leverage have no effect on earnings management. Furthermore, independent commissioners can moderate the effect of related party transactions, tax planning, and leverage on earnings management.
Co-Authors Al Kautsar, Gathan Alif Andiani, Sri Andri Faizal Priyanto Anwari, Alfian Ardytania, Dinda Arief Al Fikri Augustine, Yvonne CESSARIA, Aulia Maray Obvius 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 Nisa, Latifatun 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 Reza Ramadhan, Reza Salsabila, Dwi Septiana, Bella Florissa Shanti Dwi Aryani Sitindaon, Rani Santhy L Valentina, Erika Wanda WICAKSONO, ADI