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All Journal JURNAL AKUNTANSI DAN AUDITING Akuntansi Krida Wacana Journal of Indonesian Economy and Business WIDYAKALA JOURNAL AKRUAL: Jurnal Akuntansi Journal of Economic, Bussines and Accounting (COSTING) EKUITAS (Jurnal Ekonomi dan Keuangan) International Journal of Financial, Accounting, and Management Jurnal Ilmiah Edunomika (JIE) The Indonesian Journal of Accounting Research Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal Of Science, Technology & Management (IJSTM) International Journal of Social and Management Studies (IJOSMAS) Apssai Accounting Review (ApAR) Jurnal Ekonomi Trisakti International Journal of Applied Business and International Management Jurnal Magister Akuntansi Trisakti Media Riset Akuntansi Auditing & Informasi Jurnal Akuntansi Trisakti Ekonomi Digital Jurnal Indonesia Sosial Sains Dirkantara Indonesia IIJSE JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Jurnal Akuntansi Summa : Journal of Accounting and Tax
Sekar Mayangsari
Fakultas Ekonomi Dan Bisnis Universitas Trisakti
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mechanical Engineering Neuroscience Physics Social Sciences Transportation Other

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A The Role of Functional Imperatives in Stimulating Carbon Management Accounting By Mediating Management Accounting in Waste Management Prajogo, Budi; Murwaningsari, Etty; Mayangsari, Sekar
International Journal of Social and Management Studies Vol. 4 No. 2 (2023): International Journal of Social and Management Studies (IJOSMAS)
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5555/ijosmas.v4i2.282

Abstract

Abstract. The aims of this research to examine and analyze the effect of Functional Imperatives (FI) on “Environmental Management Accounting” (EMA) and “Carbon Management Accounting” (CMA), as well as to analyze the indirect effect of FI on CMA mediated by EMA. This quantitative study performed hypothesis tests on the three variables, namely CMA (5 dimensions and 16 measurement indicators), EMA (3 dimensions, 10 subdimensions, and 43 indicators), and FI (3 dimensions with 15 indicators), where all measurements used a Likert scale of 1 to 7. Furthermore, the samples were collected using the purposive sampling technique with certain criteria, including stakeholders, namely the waste bank manager and the authorized government. The samples were 445 respondents with a requirement of at least 5 times the number of indicators (370 respondents). The analytical method used was SEM-PLS. The results showed the FI had a positive effect on EMA and CMA. Also, EMA is proven to have a positive effect on CMA and mediates the effect of FI on CMA.
Comparative Evidence on the 0.5% Final Tax Rate and Tax Sanctions for Indonesian MSME Compliance: A Systematic Review Andri Krisandy; Sekar Mayangsari
Summa : Journal of Accounting and Tax Vol. 4 No. 2 (2026): April 2026
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v4i2.1506

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia’s economy; however, their contribution to tax revenue remains relatively limited, creating an ongoing challenge for policymakers to improve compliance while supporting business sustainability. This study reviews and synthesizes evidence from prior empirical studies on the association between the 0.5% final tax rate and tax sanctions and MSME taxpayer compliance in Indonesia. Using a Systematic Literature Review (SLR) approach based on the PRISMA 2020 guidelines, 569 records were initially identified from Scopus, Google Scholar, ProQuest, and SINTA. Following screening and eligibility assessment, 31 studies published between 2018 and 2026 were included in the review. The analysis was conducted using a thematic comparative synthesis, examining the direction of findings, consistency of relationships, and frequency of statistical significance reported across the selected studies. The results indicate that both the 0.5% final tax rate and tax sanctions are generally associated with higher MSME taxpayer compliance. Based on the synthesis of evidence across studies, findings related to tax sanctions appear more consistent and more frequently reported as statistically significant, whereas findings on the tax rate are comparatively mixed and context-dependent. These conclusions should be interpreted within the scope and limitations of the reviewed literature, including variations in research design, sample characteristics, and measurement approaches across studies. Overall, the review suggests that enforcement mechanisms may play an important role, while preferential tax rates may serve as a complementary policy instrument in improving MSME tax compliance in Indonesia.
PERAN KONEKSI POLITIK DAN STRATEGI KEBERLANJUTAN TERHADAP NILAI PERUSAHAAN (SEBUAH STUDI LITERATURE) Suryadi Wijaya; Sekar Mayangsari
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/ra2b0b04

Abstract

Penelitian ini bertujuan untuk menelaah peran koneksi politik dan strategi keberlanjutan terhadap nilai perusahaan melalui pendekatan Systematic Literature Review (SLR) dengan mengacu pada pedoman PRISMA 2020. Koneksi politik sering dianggap sebagai faktor eksternal yang mampu memberikan keuntungan strategis bagi perusahaan, terutama di negara berkembang dengan sistem hukum yang lemah dan tingkat korupsi yang tinggi. Di sisi lain, strategi keberlanjutan yang mengintegrasikan aspek lingkungan, sosial, dan tata kelola (ESG) kini menjadi standar baru dalam menilai kinerja perusahaan. Hasil kajian menunjukkan bahwa koneksi politik dapat meningkatkan akses terhadap sumber daya, kontrak pemerintah, serta regulasi yang menguntungkan, tetapi berpotensi menimbulkan risiko tata kelola dan praktik rent-seeking. Sementara itu, strategi keberlanjutan terbukti memperkuat reputasi, meningkatkan kepercayaan investor, serta memberikan dampak positif terhadap kinerja jangka panjang. Dengan demikian, sinergi antara koneksi politik dan strategi keberlanjutan menjadi kunci dalam menciptakan nilai perusahaan yang berkelanjutan.
What Does the Literature Suggest About Coretax, Digital Literacy, Service Quality, and Tax Compliance Costs? Irma Nurul Husna; Sekar Mayangsari
Summa : Journal of Accounting and Tax Vol. 4 No. 2 (2026): April 2026
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v4i2.1496

Abstract

Tax compliance costs represent a significant economic burden for taxpayers in fulfilling their tax obligations. The digital transformation of tax administration through the Coretax system, along with improvements in digital literacy and service quality, is often associated with reduced compliance costs; however, existing empirical evidence remains fragmented and is frequently examined in isolation. This study aims to synthesize the existing literature by analyzing how these three factors are jointly discussed in relation to tax compliance costs. This study employs a Systematic Literature Review (SLR) approach, following a structured protocol adapted from the PRISMA guidelines. Data were collected from Scopus, ProQuest, Garuda, Google Scholar, and SINTA using predefines keywords and inclusion stages, resulting in 32 relevant articles published between 2017 and 2026. A basic quality assessment was also conducted to ensure the relevance and reliability of the selected studies. The finding indicate that the Coretax consistently demonstrates the potential to reduce compliance costs through automation, data integration, and administrative afficiency, despite challenges during the initial implementation phase. Digital literacy significantly influences taxpayer’s ability to utilize digital systems effectively, while service quality enhances user experience and reduces administrative burdens. Overall, reducing compliance costs requires not only technological advancement but alsa user readiness and institutional support through an integrated approach.
Persepsi dan Kepatuhan UMKM Pakaian Terhadap Kebijakan PPh Final di Tanah Abang Agustinus; Sekar Mayangsari
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 3 No. 4 (2026): April
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v3i4.244

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh persepsi dan kepatuhan pelaku UMKM sektor pakaian terhadap Kebijakan PPh Final di Tanah Abang. Penelitian ini menggunakan pendekatan kuantitatif dengan data primer yang diperoleh melalui penyebaran kuesioner kepada 150 responden pelaku UMKM sektor pakaian di Tanah Abang. Teknik pengambilan sampel menggunakan metode purposive sampling. Analisis data dilakukan menggunakan uji validitas, uji reliabilitas, uji asumsi klasik, regresi linear berganda, uji t, uji F, dan koefisien determinasi dengan bantuan SPSS 32. Hasil penelitian menunjukkan bahwa variabel persepsi dan kepatuhan berpengaruh positif dan signifikan terhadap Kebijakan PPh Final. Variabel persepsi memiliki pengaruh yang lebih dominan dibandingkan variabel kepatuhan. Hasil uji simultan menunjukkan bahwa variabel persepsi dan kepatuhan secara bersama-sama berpengaruh signifikan terhadap Kebijakan PPh Final. Penelitian ini diharapkan dapat menjadi bahan evaluasi bagi pemerintah dalam meningkatkan pemahaman dan kepatuhan wajib pajak UMKM sektor pakaian di Tanah Abang terhadap Kebijakan PPh Final.
Mandatory but Not Fully Accepted? : Evaluasi Implementasi Coretax pada Perusahaan Induk Menggunakan Technology Acceptance Model Nurul Fitriyanti; Sekar Mayangsari
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 3 No. 4 (2026): April
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v3i4.276

Abstract

Penelitian ini bertujuan mengevaluasi implementasi Coretax pada perusahaan induk PT XYZ menggunakan pendekatan Technology Acceptance Model (TAM). Penelitian menggunakan metode kualitatif dengan pendekatan studi kasus melalui wawancara mendalam, observasi, dan studi dokumentasi terhadap pengguna Coretax pada Tax Department PT XYZ. Hasil penelitian menunjukkan bahwa Coretax memberikan manfaat dalam meningkatkan integrasi data perpajakan, mempercepat proses administrasi, serta mempermudah monitoring kewajiban pajak antar entitas perusahaan. Namun, implementasi sistem belum berjalan optimal karena masih ditemukan kendala teknis seperti server down, error system, overload saat periode pelaporan, dan kompleksitas proses input data. Penelitian ini juga menemukan bahwa penggunaan Coretax lebih dipengaruhi oleh sifat sistem yang mandatory dibanding penerimaan sukarela pengguna. Selain itu, faktor eksternal seperti pelatihan, dukungan manajemen, dan stabilitas infrastruktur teknologi turut memengaruhi tingkat penerimaan sistem.
The Moderating Effect of Benevolence on the influence of Corporate Governance on Audit Quality Sailendra Sailendra; Etty Murwaningsari; Sekar Mayangsari; Murtanto Murtanto
International Journal of Applied Business and International Management Vol 5, No 1 (2020): April 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v5i1.762

Abstract

In this study, we aim to examine the influence of corporate governance on the audit quality of financial report moderated by benevolence. The research data consisted of 320 observations from 80 public listed companies in the manufacturing industry from 2013-2016. The research model has been tested using a data pool, with statistics on Structural Equalization Modeling - Partial Least Square (SEM-PLS). The results of the study get empirical evidence that corporate governance has a positive effect on audit quality. While benevolence as an independent variable has a negative impact on audit quality, however, benevolence as a moderating variable strengthens the influence of corporate governance on audit quality. Likewise, SIZE as control variables have a positive effect on audit quality, but ROA no impact on audit quality and LEV have a negative impact on audit quality. The result of this study have implications for investors, company management and regulators, that good corporate governance is inseparable from the benevolence of management in managing the company as a way to improve audit quality, is something essential and needs attention from all parties.
Co-Authors - Wilopo Aam Aminah Aam Aminah Achmad Fajri, Achmad Agustine Dwianika Agustinus Ahmad Solahuddin Brillianto AIDA AINUL MARDIYAH Alfansuri, Lith Ali Sandy Mulya Andre Andika Simanungkalit Andri Krisandy Apit Susanti Arimbi Ika Setyaningrum Arimbi Arimbi Ika Setyaningrum Arimbi Augustine, Yvonne Ayu Aulia Oktaviani Azizah, Farah Nur Bambang Sudibyo Banjarnahor, Erliana Budi Prajogo Cucunabila, Maulitya David Hatigoran Silaban David Hatigoran Silaban Destria Anggrastuti Elliza Putri Syaharani Elliza Putri Syaharani Etty Murwaningsari Etty Murwaningsari Farah Nur Azizah Fariska Maharani Gunawan, Yovani Handayani, Dian Tri Hidayat, Dimas Rahmat I Gede Githa Adhi Pramana Indra Saputra Indra Saputra Irma Nurul Husna Kireyna Nastiti Tafiandra Putri Koerniady, Arief Lenggogeni, Lenggogeni Jakarta Lin Oktris Luluk Uswati Maulitya Cucunabila Meisy . Melinda Malau Mourent Elizabeth Mourent Elizabeth Muhamad Fajrurrahman Firdausi Muhamad Fajrurrahman Firdausi Muhammad Fadhil Muhammad Fadhil Mulya, Ali Sandy MURTANTO MURTANTO Nasution, Kevin M. Pransilva Nesha Nenandha Nur Nilam Sari Nuri Anti Nurul Fitriyanti Pakpahan, Ramses Perdana, Deden Afriyanto prihartono prihartono Prihartono Prihartono Putri, Sandra Refdiani Putro, Catur Anggoro Rachmaturrizqi Raditya Mahendrajaya Rajagukguk, Ade Mariani Ramadhan, Muhammad Rifqi Regina Jansen Arsjah Riyan Harbi Valdiansyah Sailendra Sailendra Samosir, David Kiki Baringin M T Saputra, Amir Shahira, Cindy Shanty, Dewi Suryadi Wijaya SUSANTI, APIT Syahilul Amri syalsabila Haya Tafiandra Putri, Kireyna Nastiti Theresia Theresia Theresia Theresia Titik Aryati Trismayarni Elen, Trismayarni Veny, Veny Veny, Veny Wilopo Wilopo Wilopo Wilopo Wilopo Wilopo, Wilopo Wiranti, Ridha Yovani Gunawan Yumiarsi