Article Per Year (5 Year)
p-Index From 2021 - 2026
6.194
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Pajak Jurnal Ilmu dan Riset Akuntansi Jurnal Akuntansi JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Comvice : Journal of community service JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Akurasi : Jurnal Studi Akuntansi dan Keuangan International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) ASAWIKA: Media Sosialisasi Abdimas Widya Karya Jurnal Ilmiah Manajemen Kesatuan Budimas : Jurnal Pengabdian Masyarakat AKTUAL Patria : Jurnal Pengabdian Kepada Masyarakat Jurnal Abdimas Musi Charitas JIPkM Inkubis: Jurnal Ekonomi dan Bisnis Jurnal Akuntansi Kontemporer
Lusy Lusy
Fakultas Ekonomi, Universitas Katolik Darma Cendika, Surabaya
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Medicine & Pharmacology Nursing Public Health Social Sciences Other

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

Found 45 Documents
Search

 1   2   3   4   5 
Mengapa Wajib Pajak Patuh? Peta Global Riset Kepatuhan Pajak Berbasis Sistem, Perilaku, dan Tata Kelola I Made Abi Wirawan; Lusy
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 2 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i2.19503

Abstract

Tax compliance is central to fiscal sustainability and state legitimacy, yet prior studies remain fragmented across economic, behavioral, and governance perspectives. This study maps the development, knowledge structure, and evolution of tax compliance research using a bibliometric approach. Data were collected from Scopus-indexed publications (2000–2024) and analyzed with R Studio (bibliometrix package). The findings show that the literature is still dominated by themes of tax systems and enforcement-based compliance, while recent research increasingly addresses tax reform, governance approaches, financial systems, and developing-country contexts. Theoretically, the results indicate that Deterrence Theory alone is insufficient to explain compliance behavior. More integrative frameworks are needed, including the Slippery Slope Framework, which combines authority power and taxpayer trust, and the Theory of Reasoned Goal Pursuit, which frames compliance as conscious, goal-directed behavior. A governance perspective further emphasizes accountability, transparency, and state responsiveness in building trust. This study contributes by integrating fragmented streams of tax compliance research and outlining future agendas focused on digitalization, sustainability, and modern fiscal governance.
ESG, Corporate Governance, and Firm Value in Emerging Markets Lusy; Rafles Ginting; Yustinus Budi Hermanto
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 6 (2025): JIMKES Edisi November 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i6.4136

Abstract

Firm value remains a critical research focus as rising sustainability pressures and growing investor attention to ESG practices continue to shape market assessments of corporate performance. This study investigates the effect of environmental, social, and governance practices on firm value, with Corporate Governance, particularly audit committee size, as a mediating variable in Indonesian publicly listed companies from 2018 to 2023. Using a quantitative approach with Partial Least Squares–Structural Equation Modeling (PLS-SEM), the research examines the interplay between ESG, governance mechanisms, and value creation. The results reveal that ESG has a significant positive impact on Tobin’s Q, highlighting its role as a value-creation strategy. In contrast, audit committee size shows negative effect on firm value, emphasizing that effectiveness matters more than the number of members. Mediation analysis indicates that the audit committee weakens the relationship between ESG and firm value through a suppressor effect, suggesting that ineffective governance may reduce the credibility of ESG benefits. These findings are discussed within the frameworks of stakeholder theory, signaling theory, and the resource-based view, reinforcing that sustainable value creation requires ESG to be integrated with effective governance mechanisms.
THE SYNERGY OF TAX DIGITALIZATION IN ENHACING TAX COMPLIANCE Richard Andrew; Lusy; Stanislaus Adnanto Mastan; Yosef Pranata
Jurnal Akuntansi Kontemporer Vol. 17 No. 3 (2025): Jurnal Akuntansi Kontemporer
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v17i3.7627

Abstract

Research Purposes This study examines how digitalization, tax understanding, and technology-based socialization influence MSME taxpayer compliance.The research focuses on MSMEs in Surabaya and Sidoarjo, East Java—regions with the third-largest MSME populations in Indonesia, totaling over 1.2 million businesses. Sidoarjo hosts approximately 206,000 MSMEs, while Surabaya has 65,000. Both regions serve as major industrial hubs in East Java. Research Method Using a purposive sampling method, data were collected through a structured questionnaire distributed via Google Forms, employing a 5-point Likert scale. This quantitative study aims to analyse whether the increasing level of digitization and technology-driven tax initiatives can sustain MSME taxpayer compliance amid the rapid advancements of the Industrial Revolution 5.0. Research Results and Findings The study emphasizes the importance of taxpayer education and the effectiveness of digital tax systems in fostering long-term compliance among MSMEs, contributing to the broader discourse on sustainable tax practices in a digital economy.
TRANSFORMATION OF GREEN UNIVERSITIES IN INDONESIA: THE ROLE OF TRANSFORMATION LEADERSHIP STYLE INNOVATION AND GREEN MANAGEMENT ACCOUNTING IN ACHIEVING SUSTAINABILITY PERFOMANCE Richard Andrew; Lusy Lusy; Yosef Pranata
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 4 (2025): IJEBAR, VOL. 09 ISSUE 04, DECEMBER 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i4.18703

Abstract

In the era of smart society 5.0, universities are required not only to excel academically, but also to be able to demonstrate sustainability performance that includes economic, social, and environmental aspects. Catholic University as an institution based on values and spirituality has a strategic role in addressing global sustainability challenges. The urgency of this research lies in the need for a deeper understanding for the entire academic community on how the application of transformational leadership style and Green management accounting can encourage the achievement of sustainability performance in the environment of universities in Indonesia, the level of application and understanding is still diverse in the achievement of sustainability performance. The object of research is all universities in Surabaya and Jakarta, because they are the two largest cities in Indonesia and become the mecca of tridarma of higher education throughout Indonesia. The main purpose of this study was to analyze and examine the influence of transformational leadership style and Green management accounting on the sustainability performance of universities in Indonesia. Specific objectives, this study wants to uncover the strategic role of green Management Accounting in maintaining the sustainability of institutions in the midst of technological developments and global environmental demands. The study used a quantitative approach with survey methods. The Data was collected through a Likert scale 1-5 questionnaire distributed via google form to the academic community of selected universities in Jakarta and Surabaya. Sampling technique using purposive sampling. Data analysis was conducted to test the relationship between variables and draw empirical conclusions.
Unlocking Organizational Sustainability in Schools: The Role of Human Resource Competence, Workplace Spirituality, and Sustainable Leadership Yuliana Sri Purbiyati; Lusy Lusy
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 8 No. 3 (2026): INKUBIS Jurnal Ekonomi Dan Bisnis
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/inkubis.v8i3.369

Abstract

Background: Schools face challenges in maintaining organizational sustainability amid changing educational demands, technology, and community needs. Human resource competence, workplace spirituality, and sustainable leadership are important factors that may support school organizational sustainability. However, their interrelationships in secondary education remain insufficiently explored Objective: This study aims to examine the direct influence of human resource competency (HRC) on organizational sustainability (OS), sustainable leadership (SL) on organizational sustainability (OS), HRC on workplace spirituality (WPS), WPS having a significant influence on sustainable leadership (SL), and the indirect influence of HRC on organizational sustainability (OS) through WPS. Methods: This study employed a quantitative methodology. A total of 106 questionnaire responses were collected from questionnaires distributed to principal assistant departments in 25 high schools and vocational high schools across the Diocese of Surabaya. The sample was determined using a census approach, meaning all departments, particularly those assisting the principal, were included in the sample. The data were processed using Structural Equation Modeling (SEM) with the SmartPLS program. Results: The results indicate that HRC does not have a direct and significant influence on OS, but it does have a significant influence on WPS. WPS is shown to have a significant influence on SL, and WPS has a significant influence on OS. WPS was not effective as a sole mediator of the effect of HRC on OS. Conclusion: Several studies on this topic suggest further research with other variables. The results provide empirical evidence and managerial implications that each variable should be considered to further improve OS.
Co-Authors Agung Yohanes Angelia Anita Kusumasari Boedihardjo, Damianus Christian Christina Susanti Damianus Christian Boedihardjo David Andrian Felix, Jonathan Donny Florencia Irena Gita Indah Mahardhika Gunawan Sukianto Halan, Yohanes Fabiyola I Made Abi Wirawan Ignatius Reynald Jallow, Ousman Jessica Fernanda Jessica Fernanda Josephine Rebeka Teresa Lediana Hadia Jenina Maria Widyastuti Michelle Priscillia Putri Monica Candra Tjahjono Monica Tjandra Tjahjono Oktaviany Claudia Bamut Pranata, Yosef Pricilla Putri Angelita Rafles Ginting Richard Andrew Richard Andrew Richard Andrew Richard Andrew Ricky Yunisar Setiawan Rikardus Sina Koten Septian, Winda Stanislaus Adnanto Mastan Teguh Setiawan Wibowo Vincentia Devina Winda Septina Y. Budi Hermanto Y. Budi Hermanto Yohanes Candra Surya Yosef Pranata Yuliana Sri Purbiyati Yuliana Sri Purbiyati Yunita I Yustinus Budi Hermanto