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All Journal JURNAL LENTERA BISNIS BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Journal of Research in Social Science and Humanities Golden Ratio of Finance Management AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis International Journal of Islamic Education, Research and Multiculturalism (IJIERM) Jurnal Akuntansi dan Keuangan Jurnal Ekonomi Trisakti Jurnal Akuntansi dan Keuangan Indonesia JURNAL ABDIKARYASAKTI Jurnal Magister Akuntansi Trisakti Media Riset Akuntansi Auditing & Informasi International Journal of Contemporary Accounting International Journal of Business and Applied Economics (IJBAE) IIJSE Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam El-Mujtama: Jurnal Pengabdian Masyarakat Journal of Ekonomics, Finance, and Management Studies Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi
Regina Jansen Arsjah
Universitas Trisakti
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Journal : Journal of Research in Social Science and Humanities

 1 
The Effect of Carbon Emission Disclosure, Green Accounting, Leverage on Company Performance with Firm Age as a Moderating Variable in Energy Sector Companies in Indonesia 2021-2023 Hutarso, Jessica; Arsjah, Regina Jansen
Journal of Research in Social Science and Humanities Vol 5, No 2 (2025)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v5i2.351

Abstract

This study aims to prove the impact of carbon emission disclosure, green accounting and leverage on firm performance in energy companies in Indonesia; and to verify whether firm age moderates the effect of green accounting, carbon emission disclosure and leverage on firm performance. This research was conducted by analyzing information from companies engaged in the energy sector in 2021 to 2023, in Indonesia and listed on the Indonesia Stock Exchange (IDX). This study uses a descriptive analysis method with a quantitative approach, where this study aims to describe and explain phenomena that occur factually based on data based on numbers and statistics. Analysis of this study shows that carbon emission disclosure, green accounting and leverage are not proven to have a positive effect on company performance in energy companies in Indonesia from 2021 to 2023. Meanwhile, firm age is proven to moderate (strengthen) the positive effect of Carbon Emission Disclosure, Green Accounting and Leverage on Company Performance.
Theoretical Review of the Subjects and Objects of Income Tax and Value Added Tax in Indonesia Kalumbang, Junius Piter; Arsjah, Regina Jansen
Journal of Research in Social Science and Humanities Vol 5, No 3 (2025)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v5i3.384

Abstract

The tax system is the main pillar of state financing as well as an instrument for creating social justice and sustainable economic development. This study aims to examine in depth the concept of tax subjects and objects in Income Tax (PPh) and Value Added Tax (PPN), and to compare the fundamental differences between the two in terms of regulation, implementation, and contribution to state revenue. Using a descriptive qualitative approach through literature study and content analysis, this study synthesizes data from laws and regulations, scientific journals, and official institutional reports. The results of the study show that PPh focuses on income received by individuals or corporate entities, while VAT is imposed on the consumption of goods and services without distinguishing between consumers. The PPh collection system is direct, while VAT is indirect through business actors. Although it adheres to the principle of self-assessment, the implementation of the tax system still faces challenges in the form of low tax literacy and voluntary compliance. In addition, the development of the digital economy, cross-border transactions, and tax avoidance practices require regulatory adaptation and strengthening of supervision. This study emphasizes the importance of synchronizing tax theory, fiscal policy, and administrative capacity to respond to global dynamics. The main contribution lies in the development of a subject- and object-based tax analysis framework and policy implications for the government, academics, and business actors in designing a fair, efficient, and sustainable taxation system.
The Role of Sustainability Reports in Building Stakeholder Trust: A Case Study of Bank Artha Graha Internasional Rifkinnanda Sukma Putra, Ryan Rajasa Pratama; Arsjah, Regina Jansen
Journal of Research in Social Science and Humanities Vol 5, No 2 (2025)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v5i2.342

Abstract

This research analyzes the role of sustainability reports in strengthening relationships with stakeholders, with a case study of Bank Artha Graha Internasional. Using a qualitative approach and case study method, the study involved in-depth interviews with management, employees, customers, and regulators (three individuals from each group, totaling 12 people), and document analysis, including Bank Artha Graha Internasional's sustainability report. The findings indicate that sustainability reports serve as a strategic communication tool that not only enhances corporate transparency but also strengthens stakeholder trust. Bank Artha Graha Internasional utilizes these reports to showcase their sustainability initiatives, such as Corporate Social Responsibility (CSR) programs and green financing, which directly contribute to improving the company's positive image among stakeholders. The results also show that stakeholders, particularly investors and regulators, consider sustainability reports an important indicator in their decision-making processes. The study concludes that sustainability reports play a significant role in building closer relationships with stakeholders through increased transparency, accountability, and corporate communication. Furthermore, a well-prepared sustainability report can strengthen the company's legitimacy in society and provide a long-term competitive advantage.
Co-Authors Ahmad, Syakif Alfiyyah Salsabila Salsabila Amelia, Clara Arifin Ilham Arrafi, Helmi Yudha Aswarul Haq Chen, Robin Chika Paradila Clara Alverina Silitonga Dian Rudiana Egi Gumala Sari Erliana Banjarnahor Erna Faruqi, Faris Gresia Hartini Hotman T Pohan Hutarso, Jessica Huzaifah Ahmad Nugroho Idrianita Anis Jessica, Deliana Juwita Tanamal Kalumbang, Junius Piter Lailatun Hasanah Lailatun Hasanah Laras Azzahra Widyasari Liem Sien Niang Marsha Indah Putri MURTANTO nirdukita ratnawati, nirdukita Novita Andriani Nugraha, Ahmad Zacky Nur Fitri Yani Purba, Ary Martha Purnomo, Anugerah Septian Putri, Maulita Irmaya Rahma Febriana Rendi Tri Syaputra Rian Bekti Safa'at Rifkinnanda Sukma Putra, Ryan Rajasa Pratama Riki Sanjaya Tjan Rocky Romando Safa Shinta Kinanti Safira, Amelia Saighotun Haniyah Salfinnia, Masni Silfi Alfiani Siti Alfiah Sulaiman, Novi Tiara Victoria Priscilla Toto Sugihyanto Tyas Handayani Winata, Cynthia Liusca Yanti, Harti Budi