Articles
<![CDATA[EVALUATION OF SERVICE STANDARDS IN THE INFORMATION AND COMPLIANCE SERVICE TAX OFFICE ]]>
<![CDATA[Bandiyono, Agus]]>;
<![CDATA[Shanti Dwi Aryani]]>
<![CDATA[ Dinasti International Journal of Education Management And Social Science Vol. 1 No. 1 (2019): Dinasti International Journal of Education Management and Social Science (Octob ]]>
Publisher : <![CDATA[Dinasti Publisher ]]>
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DOI: 10.31933/dijemss.v1i1.36
<![CDATA[This study aims to evaluate the service component standard of the Directorate General of Tax Information and Complaints Service Office and to identify the factors supporting the success of services at the Information and Information Services Office Complaints from the Directorate General of Tax. This study uses qualitative methods through interviews. The results show that there are several service standard components not included in the Information and Complaints Service Office's Standard Standards, namely cost/tariff requirements, infrastructure and/or facilities, implementing competencies, internal control, complaint handling, service guarantees, security guarantees, and performance evaluation executor. However, the Ministry of Finance has further stipulated which components must be included in the Standard Operating Procedures in the Regulation of the Minister of Finance of the Republic of Indonesia Number 131 / PMK.01 / 2015 concerning Guidelines for the Preparation of Business Processes, Decision Making Framework and Standard Operating Procedures in Ministry of Finance environment. Even though it does not meet the components in the Public Service Act it is not considered a problem as long as it fulfills the components in the PMK. Supporting factors for service success begins with determining Strategic Targets and Key Performance Indicators, then supported by activities needed to achieve the targets of each of the Key Performance Indicators.]]>
<![CDATA[SERVICES E-FILING AND E-BILLING TO INCREASE TAX COMPLIANCE AND ACCEPTANCE ]]>
<![CDATA[Bandiyono, Agus]]>;
<![CDATA[Choirun Husna, Mitsalina]]>
<![CDATA[ Dinasti International Journal of Education Management And Social Science Vol. 1 No. 2 (2019): Dinasti International Journal of Education Management and Social Science (Decem ]]>
Publisher : <![CDATA[Dinasti Publisher ]]>
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DOI: 10.31933/dijemss.v1i2.82
<![CDATA[The objective to be achieved by the author is to explain the process of e-filing and e-billing services at KPP Pratama Jakarta Palmerah and explain the level of compliance and the level of tax revenue in terms of improving public services, specifically from e-filing and e-billing services. The method used for this writing is a qualitative method with literature studies and field studies. In general, the mechanism e-filing makes it easier to monitor the services and with SPT data centralized at one source, it will simplify and speed up the SPT inspection process, because there is no need to collect SPT from dropbox locations for collection and checking. The level of tax compliance in the form of realization of SPT submission is not too affected by the mechanism e-filing]]>
<![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[ANALISIS PENGUNGKAPAN ASPEK SOSIAL BERDASARKAN STANDAR GRI 400 PADA PERUSAHAAN E-COMMERCE DAN FINTECH ]]>
<![CDATA[nisa, latifatun]]>;
<![CDATA[Bandiyono, Agus]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 24 No 1 (2025): Jurnal Riset Akuntansi Aksioma, Juni 2025 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram ]]>
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<![CDATA[Abstract: This study aims to analyze the disclosure of social aspects based on GRI standards in an e-commerce and fintech company in Indonesia. The method used is content analysis of the company's sustainability reports from 2021 to 2023. The analysis results indicate that the level of social aspect disclosure is not yet complete and still has room for improvement. The findings show that the disclosure of social aspects in the report is not yet fully comprehensive and can be further developed. This analysis is expected to provide new insights into the implementation of social aspect disclosure in e-commerce and fintech companies. In the future, the government is expected to formulate policies that promote higher transparency in sustainability reporting and strengthen the role of stakeholders in the materiality determination process. Keywords: E-commerce sector; fintech sector; GRI 400; sustainability disclosure]]>
<![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.]]>
<![CDATA[Green Tax Indonesia Untuk Keberlanjutan Lingkungan Hidup: Studi Komparasi Global ]]>
<![CDATA[Putri, Cantika Primalia Kurnia]]>;
<![CDATA[Bandiyono, Agus]]>
<![CDATA[ JEMAP Vol 8, No 1: April 2025 ]]>
Publisher : <![CDATA[Universitas Katolik Soegijapranata, Semarang ]]>
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DOI: 10.24167/jemap.v8i1.13336
<![CDATA[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.]]>
<![CDATA[Peran Pengungkapan Sosial Berkelanjutan dalam Upaya Penanggulangan Eksploitasi Pekerja Anak: Sebuah Tinjauan Literatur ]]>
<![CDATA[Nafi'ah, Zahra Zuhrotun]]>;
<![CDATA[Bandiyono, Agus]]>
<![CDATA[ Jurnal Akuntansi dan Governance Vol. 6 No. 1 (2025): Jurnal Akuntansi dan Governance ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Jakarta ]]>
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DOI: 10.24853/jago.6.1.23-37
<![CDATA[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.]]>
<![CDATA[Green Public Procurement: Skema Kerjasama Publik-Swasta dalam Pengadaan Barang/Jasa Berkelanjutan ]]>
<![CDATA[Fidyah Ramadhani]]>;
<![CDATA[Bandiyono, Agus]]>
<![CDATA[ Indonesian Accounting Research Journal Vol. 5 No. 3 (2025): Indonesian Accounting Research Journal (June 2025) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/iarj.v5i3.6297
<![CDATA[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.]]>
