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Pengaruh karakteristik tata kelola perusahaan terhadap pengungkapan dukungan SDGS dalam laporan keberlanjutan Wisnu Setyawan; Nanny Dewi Tanzil; Dini Rosdini
Jurnal Akuntansi Aktual VOLUME 9, NOMOR 1, FEBRUARI 2022
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v9i12022p015

AbstractDisclosure of entity support for the objectives of the UN-SDGs is in line with Stakeholder Theory, where internal and external parties have an interest in information about corporate governance responsibilities in carrying out their business activities. The Sustainability Report is a medium for entities to disclose their responsibilities towards economic, social, and environmental aspects, as well as their support for the UN-SDGs agenda. This study aims to prove the relationship and influence of corporate governance on the disclosure of SDGs support in their Sustainability Reporting. The data sampling used is 76 Sustainability Reports published through the NCSR with GRI standards for the 2017-2019 reporting period. The results show that the corporate governance have a relationship with the disclosure of SDGs support in the Sustainability Reporting, but only the variable of Sustainability Officer in the corporate governance construct shows a significant effect. This shows that sustainability governance is the key in meeting the information needs of stakeholders related to the company’s sustainability, especially the company’s support for the goals of the UN-SDGs Agenda.AbstrakPengungkapan dukungan entitas terhadap tujuan UN-SDGs selaras dengan teori pemangku kepentingan di mana pihak internal maupun eksternal berkepentingan terhadap informasi terkait tanggung jawab tata kelola perusahaan dalam menjalankan aktivitas bisnis mereka. Laporan keberlanjutan adalah salah satu media untuk mengungkapkan tanggung jawab entitas terhadap aspek ekonomi, sosial, dan lingkungan, dan juga dukungan mereka terhadap agenda UN-SDGs. Penelitian ini bertujuan untuk menginvestigasi hubungan dan pengaruh tata kelola perusahaan terhadap pengungkapan dukungan SDGs dalam laporan keberlanjutan. Data yang digunakan adalah 76 laporan keberlanjutan yang dipublikasikan melalui NCSR dengan standar GRI pada periode pelaporan 2017-2019. Hasil penelitian menunjukkan bahwa tata kelola perusahaan memiliki hubungan dengan pengungkapan dukungan SDGs dalam laporan keberlanjutan, tetapi hanya variabel keberadaan pejabat keberlanjutan dalam konstruk tata kelola perusahaan yang menunjukkan pengaruh signifikan. Hal ini menunjukkan bahwa tata kelola keberlanjutan menjadi kunci dalam memenuhi kebutuhan informasi pemangku kepentingan terkait keberlanjutan perusahaan, khususnya dukungan perusahaan terhadap tujuan UN-SDGs.

Analysis of The Influence of Liquidity, Credit and Operational Risk, in Indonesian Islamic Bank’s Financing for The Period 2007-2013 Ousmane Diallo; Tettet Fitrijanti; Nanny Dewi Tanzil
Gadjah Mada International Journal of Business Vol 17, No 3 (2015): September-December
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

The purpose of this paper is to analyze the influence of credit, liquidity and operational risks in six Indonesian’s islamic banking financing products namely mudharabah, musyarakah, murabahah, istishna, ijarah and qardh, in order to try to discover whether or not Indonesian islamic banking is based on the “risk-sharing” system. This paper relies on a fixed effect model test based on the panel data analysis method, focusing on the period from 2007 to 2013. The research is an exploratory and descriptive study of all the Indonesian islamic banks that were operating in 2013. The results of this study show that the Islamic banking system in Indonesia truly has banking products based on “risk-sharing.” We found out that credit, operational and liquidity risks as a whole, have significant influence on mudarabah, musyarakah, murabahah, istishna, ijarah and qardh based financing. There is a correlation between the credit risk and mudarabah based financing, and no causal relationship between the credit risk and musharaka, murabahah, ijarah, istishna and qardh based financing. There is also correlation between the operational risk and mudarabah and murabahah based financing, and no causal relationship between the operational risk and musharaka, istishna, ijarah and qardh based financing. There is correlation between the liquidity risk and istishna based financing, and no causal relationship between the liquidity risk and musharaka, mudarabah, murabahah, ijarah and qardh based financing. A major implication of this study is the fact that there is no causal relationship between the credit risk and musharakah based financing, which is the mode of financing where the islamic bank shares the risk with its clients, but there is an influence of credit risk toward mudarabah mode financing, a financing mode where the Islamic bank bears all the risk. These findings can lead us to conclude that the Indonesian Islamic banking sector is based on the “risk sharing” system.

Komunikasi yang efektif sebagai upaya meminimalkan temuan berulang pada audit sektor publik Brian Patria Ariaji; Sri Mulyani N.S.; Nanny Dewi Tanzil
Jurnal Penelitian Humaniora Vol 26, No 1 (2021)
Publisher : LPPM UNY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/hum.v26i1.32982

Penelitian ini bertujuan untuk menguji seberapa besar pengaruh efektivitas komunikasi audit terhadap temuan pemeriksaan berulang. Pendekatan penelitian dilaksanakan secara kuantitatif untuk membuktikan hipotesis bahwa terdapat pengaruh signifikan antara efektivitas komunikasi audit terhadap temuan pemeriksaan berulang. Studi kasus dilaksanakan pada jenis pemeriksaan bagi hasil migas atau cost recovery audit pada BPK RI dengan populasi seluruh auditor yang pernah melaksanakan pemeriksaan tersebut. Survey dilaksanakan menggunakan kuesioner kepada 34 auditor sebagai sampel yang telah teridentifikasi dan memenuhi persyaratan penelitian. Untuk menguji hipotesis penelitian digunakan teknik berbasis PLS-SEM dengan hasil bahwa terdapat pengaruh signifikan antara efektivitas komunikasi audit terhadap temuan pemeriksaan berulang dan hubungan yang bersifat negatif. Hasil penelitian ini mengindikasikan bahwa komunikasi yang efektif antara auditor dan auditee dapat secara signifikan menciptakan perbaikan yaitu berkurangnya jumlah temuan berulang. Berdasarkan hasil penelitian tersebut, komunikasi audit yang efektif antara auditor dan auditee perlu diupayakan untuk meminimalkan temuan berulang.Kata Kunci: Audit sektor publik, Temuan berulang, Komunikasi.

Critical success factors of public-private partnership from 2000 to 2019: A literature review Lydia Natalia; Nanny Dewi Tanzil; Prima Yusi Sari
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Vol. 8 No. 6 (2021): Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
Publisher : Program Magister Ilmu Ekonomi Pascasarjana Universitas Jambi

Public-Private Partnership (PPP) is one of the schemes that have inspired many countries in infrastructure development. One of the most discussed PPP topics by researchers is the concept of Critical Success Factors (CSF). Therefore, this study examines CSF publications for PPP projects from selected journal sites from 2000-2019. The results showed that research on CSF in PPP began to increase in 2012. The most identified CSFs were appropriate risk allocation and sharing, competitive and transparent procurement processes, favorable and efficient legal frameworks, commitment and responsibility of the public and private sectors, and a robust and reliable private consortium. Furthermore, it was also found that most countries that were the objects of research on PPP CSF were China, followed by Hong Kong and Australia. The results also show that the dominant research focuses on multi-sector types of infrastructure where CSF can be applied to all infrastructure sectors. The findings obtained in this study can provide an overview of CSFs for projects with PPP schemes in the future. Besides, the identified CSFs can be applied to any PPP infrastructure sector. They can assist stakeholders in increasing the likelihood of PPP project success and can be adopted for further research

Isomorfisme Institusional Pada Pengungkapan SDGs Didalam Sustainability Reporting Wisnu Setyawan; Nanny Dewi Tanzil; Dini Rosdini
Jurnal Riset Akuntansi dan Keuangan Vol 11, No 2 (2023): Jurnal Riset Akuntansi dan Keuangan. Agustus 2023 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v11i2.51488

Based on the institutional isomorphism theory approach, this study aims to examine the impact of government policies as a coercive factor, as well as the role of CSR governance and the concept of corporate sustainability strategic management as normative factors for organizational change regarding compliance and appropriateness of SDGs disclosure in sustainability reports (SR). Using secondary data from 231 company SRs which operating in Indonesia for the reporting period 2018-2020, obtained 136 SRs that meet the research sample criteria, and then processed by testing statistical regression analysis. The results of this study indicate that the level of disclosure of corporate support for SDGs in SR is influenced by CSR governance and corporate sustainability strategic management.

REALISASI DANA CSR, TATA KELOLA CSR, DAN MANAJEMEN STRATEJIK KEBERLANJUTAN TERHADAP PENGUNGKAPAN SDGS Wisnu Setyawan; Nanny Dewi Tanzil; Dini Rosdini
Media Riset Akuntansi, Auditing & Informasi Vol. 23 No. 2 (2023): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v23i2.13546

COP26 in Scotland it was agreed that real implementation is needed in the agreements on emission reductions and related to global warming and climate change. Indonesia has consistently included these issues in the SDGs framework. Disclosure of SDGs in the Sustainability Report (SR) when viewed from the institutional isomorphism theory is a mimetic stage, where corporations make changes in order to adapt themselves to generally accepted standards (GRI). With an institutional isomorphism theory approach, this study aims to explain the factors that influence the use of SDGs in SR. Using SDGs data on SR of companies operating in Indonesia for the 2018-2020 reporting period. From 231 obtained 136 SR that meet the research criteria, and then processed by testing statistical regression analysis. The results show that the SDGs in SR are influenced by CSR governance and corporate strategic management. Where in this study these two factors are normative stages in institutional isomorphism related to the implementation of SDGs and CSR.

REALISASI DANA CSR, TATA KELOLA CSR, DAN MANAJEMEN STRATEJIK KEBERLANJUTAN TERHADAP PENGUNGKAPAN SDGS Wisnu Setyawan; Nanny Dewi Tanzil; Dini Rosdini
Media Riset Akuntansi, Auditing & Informasi Vol. 23 No. 2 (2023): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v23i2.13546

COP26 in Scotland it was agreed that real implementation is needed in the agreements on emission reductions and related to global warming and climate change. Indonesia has consistently included these issues in the SDGs framework. Disclosure of SDGs in the Sustainability Report (SR) when viewed from the institutional isomorphism theory is a mimetic stage, where corporations make changes in order to adapt themselves to generally accepted standards (GRI). With an institutional isomorphism theory approach, this study aims to explain the factors that influence the use of SDGs in SR. Using SDGs data on SR of companies operating in Indonesia for the 2018-2020 reporting period. From 231 obtained 136 SR that meet the research criteria, and then processed by testing statistical regression analysis. The results show that the SDGs in SR are influenced by CSR governance and corporate strategic management. Where in this study these two factors are normative stages in institutional isomorphism related to the implementation of SDGs and CSR.

THE JOURNEY AND PERFORMANCE OF E-TAX INVOICING IN INDONESIA: A SYSTEMATIC LITERATUR REVIEW Latifa, Fatania; Ritchi, Hamzah; Tanzil, Nanny Dewi
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 8 No 1 (2023): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v8i1.42077

This study aims to analyze the development of research results in relation to the implementation, issues, and problems of performance of e-tax invoicing in Indonesia; to determine benefits of e-tax invoicing implementation for improving compliance; how do users perceive the implementation e-tax invoicing; and what is the impact of the performance of e-tax invoicing in increasing state revenue. This study uses a Systematic Literature Review method that systematically identify and review journal articles to answer the research questions. The PRISMA protocol was established by selecting articles obtained from the Google Scholar database, identifying them based on the year of the article from 2014 to 2022, screening by applying quality assessment and criteria of limitations, and reviewing the eligibility of articles resulting in the remaining 28 articles from accredited journal. The results indicate that: (i) on the subject research of the development of e-tax invoicing in Indonesia discussed the implementation of e-tax invoicing, and analyzed the issues and problems arising from changes in e-tax invoicing from one period to another; (ii) e-tax invoicing plays a role in increasing taxpayer compliance in administration of Value Added Tax reporting; (iii) the perceptions of e-tax invoice users about the usability and convenience of e-tax invoicing, have affected the use of etax invoicing, and the quality of the system affects user satisfaction; (iv) e-tax invoicing ultimately lead to an increase in state revenue. This study is expected to enrich the literature related to e-tax invoicing in Indonesia so that other researchers can develop another topic on e-tax invoicing. Practically, this study also can be used by the government to develop policies and revise regulations related to tax collection, especially Value Added Tax. It can also provide consideration to tax payer in deciding to use e-tax invoicing from Directorate General of Taxation or host-to-host etax invoicing.

Factors Influencing Turnaround Success in Financially Distressed Tourism, Hotel, and Restaurant Companies Listed on IDX (2020-2023) Tresnajaya, Alyaa Rabbani; Tanzil, Nanny Dewi; Cempaka, Adisti Gilang
Journal of Accounting Auditing and Business Vol 7, No 2 (2024): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v7i2.56404

The Covid-19 pandemic has significantly impacted business activities across various industries, leading many companies to face financial distress. Companies opting to continue their business operations may undergo corporate restructuring to sustain and reverse their performance (turnaround). This study aims to analyze the influence of management actions based on restructuring and economic conditions, including expense retrenchment, asset retrenchment, DER ratio, CEO turnover, and GDP, on the success of turnaround in companies experiencing financial distress, with free assets and firm size set as control variables. The Altman Z-Score model will be employed as a measurement of financial distress. This study's subjects are all 37 tourism, hotel, and restaurant companies consistently listed on the Indonesia Stock Exchange from 2020 to 2023. Sample selection utilized purposive sampling techniques, resulting in a sample size of 12 companies observed over three years. Logistic regression analysis will be used to test hypotheses. The research findings indicate that all independent variables positively influence turnaround success, but only expense retrenchment significantly impacts it.

Dampak Perubahan Tarif Pajak Penghasilan Badan Terhadap Perencanaan Pajak Dengan Pertumbuhan Penjualan Sebagai Variabel Moderasi Rahyuni, Dewa Ayu; Devano, Sony; Tanzil, Nanny Dewi
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 2. Agustus 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar

Penelitian dilakukan untuk menguji pengaruh perubahan tarif pajak penghasilan badan terhadap perencanaan pajak dengan pertumbuhan penjualan sebagai variabel moderasi. Penelitian ini menganalisis 11 perusahaan yang terkena dampak dan 11 perusahaan yang tidak terkena dampak Covid-19 yang masuk pada daftar Bursa Efek Indonesia pada tahun 2017-2022. Penelitian ini menggunakan pendekatan kuantitatif dengan metode penelitian analisis regresi data panel dan pemilihan sampel menggunakan purposive sampling dengan objek pengamatan sebanyak 132 sampel. Hasil penelitian ini menunjukkan bahwa perubahan tarif pajak penghasilan badan berpengaruh terhadap perencanaan pajak pada perusahaan yang terdampak Covid-19. Perubahan tarif pajak penghasilan badan berpengaruh terhadap perencanaan pajak pada perusahaan yang tidak terdampak Covid-19. Perubahan tarif pajak penghasilan badan berpengaruh terhadap perencanaan pajak dengan pertumbuhan penjualan sebagai variabel moderasi pada perusahaan yang terdampak Covid-19. Perubahan tarif pajak penghasilan badan berpengaruh terhadap perencanaan pajak dengan pertumbuhan penjualan sebagai variabel moderasi pada perusahaan yang tidak terdampak Covid-19.

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