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All Journal TEKMAPRO Journal of Industrial Engineering and Management 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 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) Dirkantara Indonesia IIJSE Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam El-Mujtama: Jurnal Pengabdian Masyarakat Society Journal of Ekonomics, Finance, and Management Studies Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi
Regina Jansen Arsjah
Universitas Trisakti
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering 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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Analisis Komparatif Sistem Akuntansi Tradisional VS Berbasis Cloud pada UMKM dan Kaitan dengan Technology Acceptance Model (TAM) Alfiyyah Salsabila Salsabila; Regina Jansen Arsjah
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i5.4682

Abstract

Penelitian ini bertujuan untuk mengetahui alasan UMKM belum mengadopsi sistem berbasis cloud dalam operasional bisnisnya dan keterkaitannya dengan Technology Acceptance Modal. Sampel penelitian ini adalah UMKM dan sudah menjalankan minimal 1 tahun bisnisnya. Pengambilan sampel menggunakan teknik wawancara mendalam dan diperoleh 12 responden UMKM. Hasil penelitian menunjukkan bahwa alasan belum mengadopsinya sistem berbasis cloud karena ketidaktahuannya informasi terkait sistem berbasis cloud. Keterkaitannya dengan TAM adalah dua faktor utama yaitu Perceived usefulness (presepsi kegunaan) dan Perceived ease of use (persepsi kemudahan penggunaan).
ANALISIS DAN EVALUASI EFEKTIVITAS SOP PERUSAHAN DALAM MENCEGAHAN FRAUD DI PERUSAHAAN STUDI KASUS PADA PT ABC Aswarul Haq; Regina Jansen Arsjah
JURNAL LENTERA BISNIS Vol. 14 No. 2 (2025): JURNAL LENTERA BISNIS, MEI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i2.1552

Abstract

Standard Operating Procedures (SOPs) are essential work guidelines designed to ensure that all activities within a company are carried out effectively, consistently, and systematically. However, the continued occurrence of fraud despite the implementation of SOPs indicates potential weaknesses in their effectiveness. This study aims to analyze and evaluate the effectiveness of SOPs in preventing fraud at PT ABC. A qualitative case study approach was employed, utilizing field observation, in-depth interviews, and internal documentation analysis. The results reveal that several SOPs at PT ABC are outdated and lack critical provisions related to sales confirmation, receivables monitoring, warehouse control, and operational fuel usage. These gaps create opportunities for fraud, particularly involving sales, warehouse, and logistics staff. This study offers practical contributions through recommendations for improving SOPs to strengthen the company’s internal control system. The findings underscore the importance of regular SOP evaluation to ensure their relevance to operational dynamics and their effectiveness in fraud prevention.
KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL DAN CORPORATE SOCIAL RESPONSIBILITY (CSR), TERHADAP NILAI PERUSAHAAN (Studi Kasus Pada Perusahaan Pertambangan Terdaftar Di BEI Periode 2021-2023) Rocky Romando; Regina Jansen Arsjah
JURNAL LENTERA BISNIS Vol. 14 No. 2 (2025): JURNAL LENTERA BISNIS, MEI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i2.1580

Abstract

This study examines the impact of institutional ownership, managerial ownership, and corporate social responsibility (CSR) on firm value among mining sector issuers listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. Data were sourced from annual reports and sustainability reports and analyzed using multiple linear regression. The results indicate that none of these variables—institutional ownership, managerial ownership, and CSR—have a significant effect on firm value.. These findings suggest that the supervisory roles of institutional and managerial ownership are not yet optimal, and the implementation of CSR has not effectively enhanced firm value strategically. This study recommends better integration of ownership management and CSR with business strategies to improve firm value.
PENGARUH TRANSAKSI HUBUNGAN ISTIMEWA, TRANSFER PRICING TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PMK172/2023 SEBAGAI PEMODERASI Liem Sien Niang; Regina Jansen Arsjah
JURNAL LENTERA BISNIS Vol. 14 No. 2 (2025): JURNAL LENTERA BISNIS, MEI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i2.1588

Abstract

Development of the business world and improvement amount transaction must taxes affected​ Special relationship background p issuance of PMK 172 of 2023. The issuance of PMK 172 of 2023 aims to can give a sense of certainty law , justice and convenience implementation rights and obligations for the obligatory tax . Research This own objective For analyze a connection between transaction Special relationship , transfer pricing , compliance must tax and the implementation of PMK 172 of 2023 as moderation .​ Study​ This using report data finance Non- financial companies listed on the Indonesia Stock Exchange (IDX) for period 201 5 –20 24 . Determination​ sample use method purposive sampling with sample as many as 12 companies for 10 years consecutive so that sample amount to 120 and use application Eviews . Research results This show that transaction connection special influential negative to compliance must tax . Transfer pricing influential positive to compliance must tax . Implementation PMK 172 of 2023 strengthens influence transaction connection special and transfer pricing to compliance must tax as moderation
PENGARUH SALES GROWTH, LEVERAGE, LIKUIDITAS, ARUS KAS OPERASI DAN KEPEMILIKAN MANAJERIAL TERHADAP FINANCIAL DISTRESS Safa Shinta Kinanti; Regina Jansen Arsjah
JURNAL LENTERA BISNIS Vol. 14 No. 2 (2025): JURNAL LENTERA BISNIS, MEI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i2.1593

Abstract

This study aims to analyze the effect of sales growth, leverage, liquidity, operating cash flow, and managerial ownership on financial distress in companies in the hotel, restaurant, tourism, and textile sub-sectors listed on the Indonesia Stock Exchange (IDX) during the period 2021–2024. The research sample was selected using purposive sampling, with specific criteria resulting in 80 observations from 20 companies. The data used were secondary data obtained from the IDX official website and each company. The analysis was conducted using panel data regression to test the simultaneous and partial effects between variables. The results indicate that sales growth does not significantly influence financial distress. Meanwhile, leverage and liquidity have a negative effect, while operating cash flow and managerial ownership have a positive effect on financial distress. These findings have strategic implications within the framework of agency theory, where managerial ownership can strengthen oversight and reduce the risk of financial distress. For regulators, these results support the need for transparency policies regarding internal indicators such as liquidity and cash flow to strengthen early warning systems against potential corporate financial failure
ANALISIS FINANCIAL DISTRESS PADA PERUSAHAAN SUB SEKTOR INDUSTRI DEPARTMENT STORES DAN ADVERTISING Dian Rudiana; Regina Jansen Arsjah
JURNAL LENTERA BISNIS Vol. 14 No. 2 (2025): JURNAL LENTERA BISNIS, MEI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i2.1594

Abstract

This study analyzes the factors contributing to financial distress in companies within the department stores and advertising subsectors listed on the Indonesia Stock Exchange (BEI) from 2019 to 2023. Employing binary logistic regression, the research evaluates the impact of liquidity, leverage, and profitability on the likelihood of financial distress. Findings indicate that department stores are vulnerable to consumer behavior fluctuations and intense retail competition, while advertising firms face risks from client dependency and shifting advertising budgets. Liquidity and profitability have a significant negative effect, whereas leverage has a positive effect on the probability of financial distress. The study recommends effective risk management, revenue diversification, and stringent financial monitoring to enhance corporate resilience against economic challenges.
PENGARUH KOMITE AUDIT, KINERJA LINGKUNGAN, DAN PROFITABILITAS TERHADAP PENGUNGKAPAN EMISI KARBON: STUDI PADA PERUSAHAAN PERTAMBANGAN BEI 2019–2023 DENGAN PENDEKATAN DATA PANEL Rian Bekti Safa'at; Regina Jansen Arsjah
JURNAL LENTERA BISNIS Vol. 14 No. 2 (2025): JURNAL LENTERA BISNIS, MEI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i2.1595

Abstract

This study aims to analyze the influence of audit committees, environmental performance, and profitability on carbon emission disclosure in mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. Carbon emission disclosure is an important indicator in assessing a company's transparency and accountability for the environmental impact of its operational activities. This study uses a quantitative approach with a panel data regression method. The sample was selected using a purposive sampling technique and consisted of 21 companies over five years of observation, resulting in 105 observation data. Model testing was carried out using the Chow, Hausman, and Lagrange Multiplier tests to determine the best model, and the results showed that the Random Effect Model (REM) was the most appropriate model. The results showed that environmental performance (PROPER) had a positive and significant effect on carbon emission disclosure. In contrast, profitability (ROA) and the audit committee did not show a significant effect. These findings indicate that a company's commitment to the environment is more influenced by actual environmental performance than governance or financial factors. This study provides implications for regulators and investors to pay more attention to environmental performance aspects as the main indicator in encouraging carbon information disclosure.
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 Asih, Rayi Retno Dwi Aswarul Haq Ayu Aulia Oktaviani Chen, Robin 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 Laras Azzahra Widyasari Lativa, Lativa Lenggogeni Liem Sien Niang Marsha Indah Putri MURTANTO nirdukita ratnawati, nirdukita Novita Andriani Nugraha, Ahmad Zacky Nur Fitri Yani Paradila, Chika Priscilla, Tiara Victoria Purba, Ary Martha Purnomo, Anugerah Septian Putri, Marsha Indah 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 Sekar Mayangsari Silfi Alfiani Silitonga, Clara Alverina Siti Alfiah Sulaiman, Novi Syahilul Amri Tyas Handayani Valencia, Valencia Winata, Cynthia Liusca Yanti, Harti Budi Yumiarsi