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All Journal Jurnal Ekonomi Pembangunan Jurnal Reviu Akuntansi dan Keuangan Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Indonesian Journal of Economics, Social, and Humanities International Journal of Financial, Accounting, and Management JSMA (Jurnal Sains Manajemen dan Akuntansi) Journal of Global Business and Management Review Prosiding National Conference for Community Service Project Global Financial Accounting Journal Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Ekonomi Efektif Jurnal Akuntansi Trisakti Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Business Studies and Management Review Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conference on Community Engagement Project (Concept) Jurnal Akuntansi
Yopie, Santi
Universitas Internasional Batam
Religion Aerospace Engineering Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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THE EFFECT OF ENVIRONMENTAL UNCERTAINTY AND TRANSFER PRICING ON TAX AVOIDANCE Yopie, Santi; Taniono, Meififanny
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 1 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.1.25-34

Abstract

The purpose of this study is to examine whether environmental uncertainty and transfer pricing affect manufacturing companies' tax avoidance on the Indonesia Stock Exchange (IDX). Using purposive sampling, 156 manufacturing companies from 2018 to 2021 were selected for this study's sample. Data are analyzed using linear regression using Eviews software version 12. This study implies that the average tax load carried by the sampled companies is modest. On the other hand, this study found that environmental uncertainty does not impact tax avoidance. Meanwhile, transfer pricing has a significant impact on tax avoidance. Most companies, while facing environmental uncertainty, are relatively proficient in upholding their performance, leading to solid earnings consistency without giving much consideration to the amount of taxes they will incur.
Analyzing project management trends in Indonesia: 2018-2023 international literature review Yopie, Santi; Febriana, Helen
International Journal of Financial, Accounting, and Management Vol. 6 No. 2 (2024): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v6i2.1836

Abstract

Purpose: The purpose of this systematic literature review is to investigate the evolution of project management worldwide from 2018 to 2023, focusing on the integration of modern project management approaches and the challenges faced in the context of Industry 4.0. The review aims to bridge the gap between academic theory and industry practice in project management within the Indonesian landscape. Research methodology: A structured search was conducted through the Scopus platform, with inclusion and exclusion criteria applied to ensure relevance to the topic. The methodology involved evaluating articles for quality and relevance, extracting key information, and systematically organizing data for analysis. The review followed the PRISMA guidelines to ensure a rigorous and transparent approach. Results: The review revealed a growing need for adaptive project management practices in response to technological advancements and cultural nuances. Key findings include the importance of organizational culture, the role of authentic leadership, and the challenges of implementing sustainable community development. The study also highlighted the potential impact of Generation Z on the economic and political landscape. Limitations: The confinement of the literature search to articles from accredited international journals accessed through Google Scholar and categorized from Scopus 1 to Scopus 4, which may have excluded relevant studies. Additionally, the practical application of these insights in real-world settings was not extensively explored.   Contribution:  This review contributes to a deeper understanding of project management in Indonesia, offering insights into the challenges and opportunities within the field. It provides a foundation for future research and improved practices, emphasizing the need for project management professionals and scholars in Indonesia to explore innovative approaches and remain agile in the face of change.
The Role of Service Quality and it Readiness in Tax System Adoption Dewi, Sari; Anderson; Halim, Joice; Yopie, Santi; Santoso, Erizal Wibisono
Global Financial Accounting Journal Vol. 9 No. 2 (2025)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v9i2.11369

Abstract

Purpose – This study investigates the influence of tax service quality, taxpayer information technology readiness, and perceived ease of use on the implementation of the online tax system in Indonesia. The research seeks to address how these factors drive individual taxpayers’ adoption of the online system, which is crucial for enhancing tax compliance and government revenue collection. Research Method – The study employs a quantitative research design using primary data collected through surveys. Data were analyzed with SmartPLS 3.0 to test the relationships between tax service quality, information technology readiness, perceived ease of use, and online tax system implementation. Findings – The results show that tax service quality and taxpayer technology readiness have a positive and significant effect on the use of the online tax system. However, perceived ease of use does not significantly affect its adoption. This indicates that while taxpayers value service quality and their own technological readiness, usability alone does not strongly determine system usage. Implication – The findings highlight the need for policy initiatives to improve taxpayers’ digital literacy, provide intensive training and public education, and enhance the design of user-friendly tax platforms. By strengthening service quality and supporting technological readiness, tax authorities can increase taxpayer participation in the online system, ultimately boosting tax compliance and national revenue in Indonesia.
ESG Performance, Outside Directors, dan Firm Performance: Sebuah Analisis Empiris Candy; Tan, Ie Ling; Yopie, Santi
Jurnal Ekonomi Efektif Vol. 8 No. 1 (2025): JURNAL EKONOMI EFEKTIF
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JEE.v8i1.52642

Abstract

The concept of Environmental, Social, and Governance (ESG) has gained significant momentum in the global business landscape, including in Indonesia. However, the effectiveness of ESG implementation on firm performance has rarely been examined from the perspective of internal governance mechanisms, particularly the role of outside directors. This study analyzes the effect of ESG performance on firm performance, considering outside directors as a mediating variable. A quantitative approach was applied using purposive sampling on 84 companies that have adopted ESG principles. Secondary data were analyzed using Stata software. The regression results indicate that ESG performance has a positive and significant effect on return on assets (ROA) but no significant effect on return on equity (ROE). Outside directors have a negative effect on ROA and do not significantly mediate the relationship between ESG performance and ROE. The mediation effect is competitive, meaning that outside directors reduce the positive influence of ESG performance on ROA. These findings underscore the need to re-evaluate the structure and capacity of outside directors in supporting corporate sustainability strategies.
Meningkatkan Kinerja UKM Melalui Strategi Bisnis dan Manajemen Risiko Perusahaan Sari Dewi; Melvina chen; Erna Wati; Santi Yopie
JSMA Vol 17 No 2 (2025): JSMA (Jurnal Sains Manajemen dan Akuntansi)
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi STAN IM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37151/jsma.v17i2.260

Abstract

UMKM memegang peran penting dalam perekonomian Indonesia, namun masih menghadapi tantangan dalam mengelola usaha di tengah dinamika pasar yang tidak stabil. Penelitian ini bertujuan menganalisis pengaruh business strategy terhadap UMKM serta menguji peran manajemen resiko perusahaan dalam memperkuat hubungan tersebut. Penelitian ini menggunakan pendekatan kuantitatif dengan pengumpulan data melalui kuesioner. Sampel penelitian terdiri dari 270 pelaku UMKM di Kota Batam yang dipilih menggunakan purposive sampling. Analisis data dilakukan dengan Partial Least Squares–Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa business strategy berpengaruh positif dan signifikan terhadap performa UMKM. Manajemen resiko perusahaan juga terbukti memperkuat hubungan antara strategi bisnis dan performa UMKM secara signifikan, mengindikasikan bahwa penerapan manajemen resiko perusahaan mampu meningkatkan efektivitas strategi bisnis dalam menghasilkan kinerja usaha. Nilai R-square sebesar 0,596 menunjukkan bahwa strategi bisnis dan manajemen resiko perusahaan mampu menjelaskan 59,6% variasi dalam performa UMKM. Secara teoritis, temuan ini memperluas pemahaman mengenai teori kemampuan dinamis dalam konteks UMKM. Secara praktis, penelitian ini merekomendasikan pengusaha dan pemangku kepentingan untuk mengintegrasikan strategi bisnis dan manajemen risiko guna meningkatkan kinerja usaha secara berkelanjutan.
Dinamika Pelaporan CSR, Inovasi Hijau, dan Kinerja pada Tahap Siklus Hidup Perusahaan Tang, Sukiantono; Ivone, Ivone; Yopie, Santi; Chandra, Budi; Ping, Sie Thai
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 9, No 1 (2026): Maret 2026
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v9i1.28498

Abstract

Tujuan Penelitian: Penelitian ini bertujuan untuk mengkaji pengaruh kinerja perusahaan dan inovasi hijau terhadap pelaporan tanggung jawab sosial perusahaan (CSR), serta menelaah bagaimana pengaruh tersebut berkembang seiring dengan perbedaan tahap siklus hidup perusahaan.Metode Penelitian: Penelitian ini menggunakan pendekatan kuantitatif dengan analisis regresi data panel. Sampel penelitian mencakup perusahaan yang terdaftar dalam indeks IDX KEHATI ESG Sector Leaders di Bursa Efek Indonesia selama periode 2019–2023. Kinerja perusahaan diukur menggunakan Return on Assets (ROA), inovasi hijau diproksikan melalui kepemilikan paten hijau, pelaporan CSR diukur menggunakan skor ESG dari CSRHub, dan tahap siklus hidup perusahaan diukur menggunakan rasio laba ditahan terhadap total aset (RETA). Analisis dilakukan dengan model fixed effects dan robust standard errors menggunakan Stata.Originalitas/Novelty: Kebaruan penelitian ini terletak pada penempatan tahap siklus hidup perusahaan sebagai variabel moderasi dalam menjelaskan dinamika hubungan antara kinerja perusahaan, inovasi hijau, dan pelaporan CSR, khususnya dalam konteks negara berkembang.Hasil Penelitian: Hasil penelitian menunjukkan bahwa kinerja perusahaan dan inovasi hijau berpengaruh positif terhadap pelaporan CSR. Namun, tahap siklus hidup perusahaan terbukti memperlemah pengaruh tersebut, yang mengindikasikan bahwa perusahaan yang lebih matang cenderung mengurangi intensitas CSR sebagai alat strategis.Implikasi: Temuan ini menegaskan bahwa peran CSR dan inovasi hijau bersifat dinamis dan berubah seiring dengan tingkat kematangan perusahaan. Oleh karena itu, strategi CSR dan inovasi hijau perlu disesuaikan dengan tahap perkembangan perusahaan agar tetap relevan dan efektif. Research Objectives: This study aims to examine the influence of firm performance and green innovation on corporate social responsibility (CSR) reporting, and to explore how these relationships evolve across different enterprise life stages.Research Method: This study adopts a quantitative approach using panel data regression analysis. The sample consists of firms listed in the IDX KEHATI ESG Sector Leaders index on the Indonesia Stock Exchange during 2019–2023. Firm performance is measured using Return on Assets (ROA), green innovation is proxied by green patent ownership, CSR reporting is assessed using ESG scores from CSRHub, and enterprise life stage is measured by the retained earnings-to-total assets ratio (RETA). The analysis applies a fixed-effects model with robust standard errors using Stata.Originality/Novelty: The originality of this study lies in incorporating enterprise life stage as a moderating variable to explain the dynamic relationship between firm performance, green innovation, and CSR reporting within an emerging market context.Research Results: The findings indicate that firm performance and green innovation positively affect CSR reporting. However, enterprise life stage weakens these effects, suggesting that more mature firms tend to place less strategic emphasis on CSR activities.Implications: These results highlight that the role of CSR and green innovation is not static but shifts as firms mature. Accordingly, companies should align CSR and innovation strategies with their life cycle stages to enhance effectiveness and long-term value.
Co-Authors Albert Lee Alfredo Cristiano Alfredo Cristiano Amanta Anugrah Ilahi Anderson Angelica Lee Angeline Angeline Angellyn Lim Angellyn Lim Atika Wulandari Candy, Candy Caroline Caroline Caroline Hakim Caroline Hakim Chandra, Budi Chandrawati, Meliesa Chrislin Chrislin Cindy Julyana Lim Desiani Desiani Desiani, Desiani Edi Edi Elen Andriani Elivia Elivia Eria Astuti Erick Erick Erika - Erika erna wati Erni Astuti Evi Yessy Angery Febriana, Helen Felicia Aw Felicia Aw Fransiska Fransiska Halim, Joice Haris Wahyudi Henry Dermawan Ilahi, Amanta Anugrah Ilianto Tri Sagianto Irene Vangoh Ivone, Ivone Jannice Jannice Jason Yodiputra Jennifer Ilu Jennifer Jennifer Jesni Jesni Jolin Jolin Juliana Juliana Kelvin Andreas Lasna Lasna Lim, Angellyn Meily Juliani Meiviana Meiviana Melvina chen Merinda Wijaya Nurazliana Nurazliana Ping, Sie Thai Rudi Candra Sania Apri Yanti Santo Santo Santoso, Erizal Wibisono Sari Dewi Shanice Lu Stella Stella Supriyanto Supriyanto Sylvia Sylvia Tan Le Xuan Tan, Ie Ling Tang, Sukiantono Taniono, Meififanny Tanita, Greceila Veronica Veronica Oktavia Viona Viona Willien Agustien Winna Yandi Suprapto Yundari, Yundari Zidane Huang