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<![CDATA[RELASI SISTEM MANAJEMEN LINGKUNGAN ISO 14001 DAN KINERJA KEUANGAN ]]>
<![CDATA[Sueb, Memed]]>;
<![CDATA[Nety Indramayu Keraf, Maria]]>
<![CDATA[ Jurnal Dinamika Manajemen Vol 3, No 1 (2012): March 2012 (DOAJ Indexed) ]]>
Publisher : <![CDATA[Department of Management, Faculty of Economics, Semarang State University, Indonesia ]]>
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DOI: 10.15294/jdm.v3i1.2461
<![CDATA[Penelitian ini bertujuan untuk memeriksa dan menganalisis efek dari implementasi sistem manajemen lingkungan (EMS) ISO 14001 terhadap kinerja keuangan perusahaan-perusahaan yang terdaftar di bursa efek indonesia hingga 2008. Elemen sistem manajemen lingkungan yang satu dengan lainnya mempunyai hubungan dan saling mempengaruhi. Elemen yang mempunyai hubungan paling kuat adalah penerapan dan operasi, dan pengkajian manajemen, sedangkan elemen yang mempunyai hubungan paling lemah adalah kebijakan lingkungan dan tindakan pemeriksaan dan perbaikan. Implementasi sistem manajemen lingkungan berpengaruh positip terhadap pencapaian kinerja keuangan pada perusahaan yang sudah memperoleh sertifikat ISO 14001 dan terdaftar di Bursa Efek Indonesia. Penerapan dan operasi merupakan salah satu elemen SML ISO 14001 yang sangat berpengaruh dalam pencapaian kinerja keuangan.àPenelitian ini dilakukan terhadap perusahaan yang listing di Bursa Efek Indonesia yang sudah mendapatkan sertifikasi ISO 14001. Lebih lanjut dapat dilakukan penilaian terhadap perusahaan yang belum menerima ISO 14001. àThis study aims to examine and to analyze the effect of Environmental Management System (EMS) ISO 14001 implementation toward the financial performance of companies which is listed on the Indonesia Stock Exchange until 2008. The Elements of environmental management system which has a relationship with each other and influence each other. The implementation and operation has the strongest relationship toward management assessment,while environmental policy and measures inspection has the weakest relationship toward repair. EMS ISO 14001 implementation has positive effects on financial performance that have registered at the Indonesia Stock Exchange. Implementation and operation is one of the elements of EMS ISO 14001 which are very influential in the achievement of financial performance. The research was conducted on the companyââ¬â¢s listing who have received ISO 14001 certification on the Indonesia Stock Exchange. Therefore, it needs to be examined against companies which have not received ISO 14001]]>
<![CDATA[Relasi Sistem Manajemen Lingkungan ISO 14001 dan Kinerja Keuangan ]]>
<![CDATA[Sueb, Memed]]>;
<![CDATA[Nety Indramayu Keraf, Maria]]>
<![CDATA[ JDM (Jurnal Dinamika Manajemen) Vol 3, No 1 (2012): March 2012 (DOAJ Indexed) ]]>
Publisher : <![CDATA[Department of Management, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jdm.v3i1.2461
<![CDATA[Penelitian ini bertujuan untuk memeriksa dan menganalisis efek dari implementasi sistem manajemen lingkungan (EMS) ISO 14001 terhadap kinerja keuangan perusahaan-perusahaan yang terdaftar di bursa efek indonesia hingga 2008. Elemen sistem manajemen lingkungan yang satu dengan lainnya mempunyai hubungan dan saling mempengaruhi. Elemen yang mempunyai hubungan paling kuat adalah penerapan dan operasi, dan pengkajian manajemen, sedangkan elemen yang mempunyai hubungan paling lemah adalah kebijakan lingkungan dan tindakan pemeriksaan dan perbaikan. Implementasi sistem manajemen lingkungan berpengaruh positip terhadap pencapaian kinerja keuangan pada perusahaan yang sudah memperoleh sertifikat ISO 14001 dan terdaftar di Bursa Efek Indonesia. Penerapan dan operasi merupakan salah satu elemen SML ISO 14001 yang sangat berpengaruh dalam pencapaian kinerja keuangan. Penelitian ini dilakukan terhadap perusahaan yang listing di Bursa Efek Indonesia yang sudah mendapatkan sertifikasi ISO 14001. Lebih lanjut dapat dilakukan penilaian terhadap perusahaan yang belum menerima ISO 14001.  This study aims to examine and to analyze the effect of Environmental Management System (EMS) ISO 14001 implementation toward the financial performance of companies which is listed on the Indonesia Stock Exchange until 2008. The Elements of environmental management system which has a relationship with each other and influence each other. The implementation and operation has the strongest relationship toward management assessment,while environmental policy and measures inspection has the weakest relationship toward repair. EMS ISO 14001 implementation has positive effects on financial performance that have registered at the Indonesia Stock Exchange. Implementation and operation is one of the elements of EMS ISO 14001 which are very influential in the achievement of financial performance. The research was conducted on the company’s listing who have received ISO 14001 certification on the Indonesia Stock Exchange. Therefore, it needs to be examined against companies which have not received ISO 14001]]>
<![CDATA[PERUSAHAAN PMA, PMDN NON BUMN DAN PMDN BUMN: PENGUNGKAPAN TANGGUNG JAWAB SOSIAL ]]>
<![CDATA[Sueb, Memed]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Vol 16, No 2 (2020): Edisi November 2020 ]]>
Publisher : <![CDATA[Jurnal Ekonomi dan Bisnis Terapan ]]>
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DOI: 10.24198/jebt.v16i2.627
<![CDATA[Penelitian ini bertujuan untuk mengetahui dan menganalisis pengungkapan tanggung jawab sosial pada perusahaan industri yang terdaftar di Bursa Efek Indonesia pada akhir tahun 2017. Pengumpulan data pada perusahaan yang dijadikan sampel dilakukan dengan cara dokumentasi dan data dilengkapi dengan instrumen checklist. Data diperoleh dari Indonesian Capital Market Directory tahun 2017 dan Laporan Tahunan perusahaan tahun 2017.Hasil penelitian menunjukkan bahwa tingkat pengungkapan tanggung jawab sosial perusahaan industri yang terdaftar di Bursa Efek Indonesia masih bervariasi baik mengenai tema, tipe pengungkapan, lokasi, kombinasi tema dan tipe, kombinasi tema dan lokasi. Berdasarkan kesimpulan penelitian agar kepada peneliti berikutnya agar menambahkan periode waktu penelitian jangan satu tahun tetapi lebih dari satu tahun.]]>
<![CDATA[Pengaruh Religiusitas Dan Keadilan Pajak Pada Sikap Kepatuhan Wajib Pajak (Survei pada Wajib Pajak Orang Pribadi Pada Kantor Wilayah Direktorat Jenderal Pajak Jawa Barat I) ]]>
<![CDATA[Anggraeni Dwijayanti]]>;
<![CDATA[Memed Sueb]]>;
<![CDATA[Arie Pratama]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v22i1.2235
<![CDATA[The low tax revenue ratio reflects the low level of taxpayer compliance, because the increasing level of compliance will encourage the tax revenue ratio and vice versa. A number of non-economic factors that influence tax compliance behavior are related to religious value (religiosity) and tax justice. This research is a quantitative research developed with a descriptive verification method with a time horizon that is cross section /one shot. The unit of analysis in this study is an individual taxpayer registered at the Regional Office of the Directorate General of Taxes, West Java 1 in 2019. The data analysis technique used in this study uses multiple linear regression. The results showed that taxpayer religiosity and tax justice had a positive and significant effect on taxpayers partially. he magnitude influence of religiosity and tax justice on taxpayers is 73.2%, and 26.8% is contribute from the other variables.]]>
<![CDATA[The Implementation of The Income Tax Concept in Indonesia: The perspective of Islamic Sharia ]]>
<![CDATA[Memed Sueb]]>
<![CDATA[ Journal of Accounting Auditing and Business Vol 4, No 1 (2021): January Edition ]]>
Publisher : <![CDATA[Universitas Padjadjaran ]]>
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DOI: 10.24198/jaab.v4i1.32251
<![CDATA[Tax revenue is Indonesia's primary source of income. Whereas, in Islamic law, it is allowed under compulsive conditions due to state finances deficit. The research method used is juridical normative, and literature's study data collection techniques. Research's results state the difference between tax and zakat regarding the legal basis. Income taxation in Indonesia is based on the constitution in the year 1945. It was formulated through an agreement between the executive and the legislature and manifested in a constitution. Meanwhile, the legal basis for zakat is Allah's word and manifested in the form of the Koran; Sunnah; and Ijma. Another difference is that the tax rate can change according to government policy, while the zakat rate is fixed. Additionally, the subject, object and basis of tax imposition are following Islamic Sharia]]>
<![CDATA[The Effect of Tax Fairness, Tax Socialization and Tax Understanding on Tax Compliance: A Study on Micro, Small and Medium Enterprises (MSMEs) ]]>
<![CDATA[Sizka Rismaningsih Lestary]]>;
<![CDATA[Memed Sueb]]>;
<![CDATA[Ivan Yudianto]]>
<![CDATA[ Journal of Accounting Auditing and Business Vol 4, No 1 (2021): January Edition ]]>
Publisher : <![CDATA[Universitas Padjadjaran ]]>
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DOI: 10.24198/jaab.v4i1.31998
<![CDATA[This research aims to identify the effect of fairness, socialization, and understanding on the Micro Small Medium Enterprises (MSMEs) taxpayer compliance towards Government Regulation number 23/2018 regarding income tax from business received or accrued by taxpayers who have certain gross turnover. This research used a quantitative approach, and data were collected using the Likert scale questionnaire. In this research, the population was 283 SME actors registered at the Cooperatives and Small and Medium Enterprises Office, Bandung. The sampling method used was purposive sampling. The data analysis technique used in this research is path analysis. Based on the partial test on the first regression model hypothesis, tax fairness and tax socialization are positively and significantly associated with the tax understanding. The second regression model hypothesis's partial test indicates that tax fairness does not affect, while the taxation socialization and understanding of taxation positively affect MSME taxpayers' compliance.]]>
<![CDATA[TRANSAKSI AFILIASI DAN CAPITAL INTENSITY MEMPENGARUHI EMITEN DALAM MENGHINDARI PAJAK ]]>
<![CDATA[memed sueb]]>
<![CDATA[ Ultima Accounting : Jurnal Ilmu Akuntansi Vol 12 No 1 (2020): Ultima Accounting : Jurnal Ilmu Akuntansi ]]>
Publisher : <![CDATA[Universitas Multimedia Nusantara ]]>
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DOI: 10.31937/akuntansi.v12i1.1651
<![CDATA[Abstract- Target of tax for several last year show increase positive as need of fund on State Budget. But on the other hand of emiten which listing in stock exchange Indonesia always comply to efisiensy of tax as tax planning. That is way by this research expected to find solution about what was variable effect to emiten comply tax efisiensy. Target of population were emiten which stock exchange for 3 year periode 2015 until 2017. Purposive sampling was choose to find out research data. The research selected 54 emiten as sample for representative of emitens. Tax avoidance was measured by proxy effective tax rates; affiliated transaction was measured by liabilities transaction affiliated. Hyphotesis was examined by multiple regression dan decision that: 1) Transaction affiliated affect emiten Industry manufacturing sector listed in Indonesia Stock Exchange during period in 2015-2017 for comply tax avoidance. Emitens have indication often make transaction with group (affiliated) for tax avoidance; 2) Capital intensity not affect emiten manufacturing sector listed in Indonesia Stock Exchange during period in 2015-2017 for comply tax avoidance. Emitens listed in Bursa Efek Indonesia higest invested on fixed asset not objective for tax avoidance but to support operating activity inclined rise. Keywords: Affiliated Transaction, Capital Intensity, Tax Avoidance,]]>
<![CDATA[Supply Chain Quality Accounting Information Systems with Business Strategy Effective in Bumn Bandung Indonesia ]]>
<![CDATA[Nur Zeina Maya Sari]]>;
<![CDATA[Azhar Susanto]]>;
<![CDATA[Nunuy Nur Afiah]]>;
<![CDATA[Memed Sueb]]>;
<![CDATA[Harry Suharman]]>
<![CDATA[ International Journal of Supply Chain Management Vol 8, No 6 (2019): International Journal of Supply Chain Management (IJSCM) ]]>
Publisher : <![CDATA[International Journal of Supply Chain Management ]]>
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<![CDATA[Purpose study aims to determine Supply Chain Quality of Accounting Information Systems, with Business Strategy at BUMN in Bandung Indonesia. The function accounting information system is to provide information important to reduce uncertainty, support decisions, and encourage better, scheduling, and job control. An important business strategy in the implementation of an effective information system. This study uses descriptive methods and types of research that are verification. The type of data which is the primary using primary data uses an interval scale for measurement. Validity and reliability tests were carried out on the collected questionnaires, then ordinal-scale data in interval then using MSI (interval measurement). Data analysis was performed using SPSS. The Supply Chain Quality Accounting Information System at BUMN is not good, there is no fast and Quality of accounting information systems with business strategies effective. The accounting information system is not yet fully qualified.]]>
<![CDATA[PENGHINDARAN PAJAK: THIN CAPITALIZATION DAN ASSET MIX ]]>
<![CDATA[Memed Sueb]]>
<![CDATA[ JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 6, No 1 (2020): Vol 6, No. 1 (2020) ]]>
Publisher : <![CDATA[Universitas Pakuan ]]>
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DOI: 10.34204/jiafe.v6i1.2052
<![CDATA[The purpose of this study was to examine the effect of thin capitalization and asset mix consisting of capital intensity and inventory intensity on tax avoidance. The moderating variable used in this study is the Indonesian Sharia Stock Index (ISSI). The sample of this study consisted of 60 companies in the manufacturing sector at ISSI 2014 - 2017 which were selected by purposive sampling method. The analytical method used in this research is Moderated Regression Analysis (MRA). The results of this study indicate that thin capitalization, capital intensity, and inventory intensity have an effect on tax avoidance. ISSI is able to influence the relationship between thin capitalization, capital intensity, and inventory intensity and tax avoidance. The implication of the results of this study is that the government should have an anticipatory General Anti Avoidance Rule (GAAR) to prevent taxpayers from conducting transaction schemes for the purpose of tax avoidance.]]>
<![CDATA[COMPARISON OF THE IMPLEMENTATION OF MAQASHID SHARIA IN CERTIFIED SHARIA HOTELS AND UNCERTIFIED SHARIA HOTELS (STUDY ON SHARIA HOTELS IN INDONESIA) ]]>
<![CDATA[Memed Sueb]]>;
<![CDATA[Euis Nurhayati]]>;
<![CDATA[Indri Yuliafitri]]>
<![CDATA[ ISLAMICONOMIC: Jurnal Ekonomi Islam Vol 11, No 2 (2020) ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat (LP2M) Universitas Islam Negeri (UIN) ]]>
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DOI: 10.32678/ijei.v11i2.195
<![CDATA[The performance of Islamic entities does not only consist of aspects of financial performance (economic performance), but also views from the aspect of sharia as a characteristic that distinguishes it from conventional entities. The purpose of sharia is revealed in the form of maqashid sharia which must be applied in all aspects of life. Therefore, the maqashid sharia approach can be an alternative choice for assessing the performance of a sharia-based entity. In addition, another requirement for Islamic entities is to disclose Islamic Social Reporting (ISR), in which there are 43 items that are characteristic of Islamic entities that must be disclosed in the financial statements of Islamic entities as a form of accountability for Islamic entities. This research uses a qualitative approach by means of case studies based on the interpretive paradigm in order to capture the performance of Islamic hotels using the maqashid sharia approach, and to see whether the elements in Islamic Social Reporting already exist in Islamic hotels. Based on the results of a survey of sharia hotels in Indonesia, both those that have been certified as sharia hotels, hotels that have halal certification for their restaurants, and hotels that claim to be sharia hotels. The conclusion is that certified sharia hotels have been proven to have implemented and maintained sharia values in their hotel operations, although there were some insignificant violations. The implementation of sharia values is not only applied by sharia hotels that have been certified as sharia hotels. The new sharia hotels apply the halal concept, either claiming to be a sharia hotel in the name of the hotel or not mentioning the word sharia in the hotel name. In fact, there were almost perfect implementations in several Islamic hotels that were not yet certified as sharia hotels. It's just that for 2-star hotels and below that claim to be sharia hotels, the implementation of sharia values is only limited by not accepting guests who are not legal spouses, and not providing liquor.]]>
