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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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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.
The Effect of The Increase in POPFMA (Palm Oil Plantation Fund Management Agency) Grant Funds on Farmer Interest in The POR (People Oil Rejuvenation) Program with Strategic Partnership Pattern Sulaiman, Novi; Arsjah, Regina Jansen
Golden Ratio of Finance Management Vol. 5 No. 2 (2025): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v5i2.994

Abstract

The People's Palm Oil Replanting Program (Peremajaan Sawit Rakyat or POR) is a strategic initiative by the Indonesian government aimed at improving the productivity of smallholder palm oil plantations through the replanting of unproductive trees. One form of government support for this program is through grant funding provided by the Indonesian Oil Palm Estate Fund (Palm Oil Plantation Fund Management Agency or POPFMA). As the allocation of these grants increases, questions arise regarding how the rise in funding influences farmers' interest in participating in the POR program, particularly through strategic partnership schemes involving core companies and farmer cooperatives. This study aims to analyze the effect of increased POPFMA grant funding on farmers' interest in joining the POR program through strategic partnership models. The research adopts a qualitative approach by comparing grant utilization and its impacts on cooperatives, farmers, surrounding communities, and the government. The findings indicate that the increase in POPFMA grant amounts positively affects farmers' willingness to participate in the POR program. This research is expected to provide empirical contributions to policy-making in empowering smallholder palm oil farmers, strengthening the effectiveness of the POR program, and supporting the sustainability of the national palm oil plantation sector. Furthermore, the results may serve as a basis for designing more inclusive and responsive partnership schemes that align with the needs of farmers.
PERBANDINGAN RETURN SAHAM PERUSAHAAN YANG TERDAFTAR BEI SEBELUM DAN SETELAH PENGUMUMAN HIJAU PROPER 2019 Amelia, Clara; Arsjah, Regina Jansen
Jurnal Ekonomi Trisakti Vol. 5 No. 2 (2025): Oktober (In Progress)
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v5i2.22886

Abstract

Penelitian ini bertujuan untuk menguji reaksi pasar terhadap pengumuman peringkat Hijau PROPER 2019 yang dikeluarkan oleh Kementerian Lingkungan Hidup dan Kehutanan. Reaksi pasar diukur dengan menggunakan metode event study melalui perhitungan abnormal return dari 87 perusahaan industri yang terdaftar di BEI. Hasil penelitian menunjukkan bahwa terdapat perbedaan signifikan pada abnormal return sebelum dan sesudah pengumuman. Perusahaan yang tergolong dalam indeks LQ45 menunjukkan reaksi yang lebih positif dibandingkan dengan perusahaan non-LQ45. Baik sektor manufaktur maupun non-manufaktur secara umum menunjukkan reaksi positif terhadap pengumuman tersebut. Temuan ini menunjukkan bahwa pasar memberikan sinyal positif terhadap kinerja lingkungan perusahaan yang diakui melalui Hijau PROPER.
PENGARUH KINERJA LINGKUNGAN DAN KUALITAS AUDIT TERHADAP KINERJA KEUANGAN DENGAN TRANSFORMASI DIGITAL SEBAGAI PEMODERASI Arifin Ilham; Regina Jansen Arsjah
Jurnal Ekonomi Trisakti Vol. 5 No. 2 (2025): Oktober (In Progress)
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v5i2.23625

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kinerja lingkungan dan kualitas audit terhadap kinerja keuangan, serta peran transformasi digital sebagai variabel pemoderasi. Objek penelitian difokuskan pada sektor perbankan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019–2023. Metode analisis yang digunakan adalah regresi moderasi dengan pendekatan kuantitatif. Hasil penelitian menunjukkan bahwa kinerja lingkungan tidak berpengaruh signifikan terhadap kinerja keuangan. Sebaliknya, kualitas audit terbukti berpengaruh positif terhadap kinerja keuangan. Transformasi digital memoderasi secara positif hubungan antara kinerja lingkungan dan kinerja keuangan. Namun demikian, transformasi digital justru memoderasi secara negatif pengaruh kualitas audit terhadap kinerja keuangan.
IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL, DAN MENENGAH (SAK EMKM) PADA UMKM BUDIANISA SPORT Arrafi, Helmi Yudha; Regina Jansen Arsjah
Jurnal Ekonomi Trisakti Vol. 5 No. 2 (2025): Oktober (In Progress)
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v5i2.23695

Abstract

UMKM berperan penting dalam perekonomian Indonesia, namun praktik pencatatan keuangan mereka masih belum sepenuhnya sesuai dengan SAK EMKM. Penelitian ini bertujuan mengevaluasi pencatatan keuangan Budianisa Sport sebagai UMKM sektor olahraga, serta mengidentifikasi hambatan dalam penerapan standar. Dengan pendekatan kualitatif studi kasus, data diperoleh melalui wawancara, observasi, dan dokumentasi. Hasilnya menunjukkan bahwa pencatatan masih bersifat manual dan belum terstruktur sesuai SAK EMKM, terutama dalam penyusunan laporan keuangan lengkap. Kendala utama meliputi rendahnya literasi akuntansi dan minimnya pendampingan teknis. Temuan ini menegaskan perlunya pelatihan berbasis sektor dan dukungan berkelanjutan agar standar dapat diimplementasikan secara efektif.
PENGARUH PROFITABILITAS, UKURAN, DAN KINERJA LINGKUNGAN TERHADAP EMISI KARBON PERUSAHAAN ENERGI Putri, Maulita Irmaya; Regina Jansen Arsjah
Jurnal Ekonomi Trisakti Vol. 5 No. 2 (2025): Oktober (In Progress)
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v5i2.23727

Abstract

Perubahan iklim yang disebabkan oleh emisi karbon mendorong perusahaan energi untuk membuat laporan keberlanjutan mereka lebih transparan. Tujuan dari penelitian ini adalah untuk mempelajari bagaimana profitabilitas, ukuran bisnis, dan kinerja lingkungan berdampak pada pengungkapan emisi karbon dari perusahaan energi yang terdaftar di Bursa Efek Indonesia dari tahun 2021 hingga 2023. Data sekunder diperoleh dari laporan keberlanjutan dan tahunan perusahaan; variabel yang diukur termasuk ROA, total aset, PROPER, dan indeks pengungkapan emisi karbon. Metode kuantitatif yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa ukuran dan profitabilitas perusahaan berkontribusi positif terhadap pengungkapan emisi karbon, tetapi kinerja lingkungan tidak signifikan. Penelitian ini penting untuk meningkatkan literatur tentang akuntabilitas lingkungan dan sebagai dasar untuk rekomendasi kebijakan yang mendorong pengungkapan emisi karbon yang lebih sistematis dan wajib. Hasilnya menunjukkan bahwa faktor internal perusahaan lebih mendorong transparansi informasi karbon daripada pencapaian lingkungan formal.
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