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All Journal TEKMAPRO Journal of Industrial Engineering and Management EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) JURNAL LENTERA BISNIS Journal of Research in Social Science and Humanities Golden Ratio of Finance Management Golden Ratio of Auditing Research 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 Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam El-Mujtama: Jurnal Pengabdian Masyarakat Golden Ratio of Taxation Studies Jurnal Cendekia Ilmiah 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 Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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ANALISIS PERSIAPAN PEMANFAATAN DIGITALISASI PENGALIHAN ANGGARAN BIAYA OPERASIONAL BERBASIS WEB (STUDI KASUS PADA PT XYZ) Silitonga, Clara Alverina; Regina Jansen Arsjah
Jurnal Ekonomi Trisakti Vol. 4 No. 1 (2024): April
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v4i1.18306

Abstract

Penelitian ini bertujuan untuk menganalisis persiapan pemanfaatan digitalisasi pengalihan anggaran biaya operasional berbasis web. Informan dalam studi ini adalah karyawan PT XYZ yang memiliki pengalaman dengan web untuk beralih anggaran biaya operasional. Metode analisis data yang digunakan adalah teknik analisis data deskriptif kualitatif. Hasil studi ini menunjukkan bahwa PT XYZ perlu memperhatikan aspek-aspek penting seperti analisis kebutuhan, sumber daya manusia dan teknis, integrasi data, keamanan data, pelatihan dan sosialisasi, uji coba dan evaluasi, serta implementasi dan pemantauan. Tantangan yang harus dihadapi termasuk perubahan budaya dan adopsi teknologi baru, gangguan teknis, keamanan data, ketidaksesuaian data selama integrasi, tidak tersedianya sistem tata kelola, dan keberhasilan implementasi digitalisasi untuk beralih anggaran biaya operasional. Untuk mengatasi tantangan ini, PT XYZ melibatkan pelatihan dan pengembangan keterampilan teknologi, berinvestasi dalam infrastruktur teknologi, menjaga keamanan data, sinkronisasi data, mengembangkan sistem tata kelola, dan mempersiapkan digitalisasi untuk beralih anggaran biaya operasional berbasis web. Semua aspek, tantangan, dan cara mengatasi tantangan dalam memanfaatkan digitalisasi untuk beralih anggaran biaya operasional berbasis web terkait dengan Technology-Organization-Environment (TOE) Framework dan Technology Acceptance Model (TAM).
KINERJA BANK MENINGKAT SEBAGAI DAMPAK DARI KECUKUPAN MODAL DARI PERUSAHAAN PERBANKAN DI INDONESIA Paradila, Chika; Regina Jansen Arsjah
Jurnal Ekonomi Trisakti Vol. 4 No. 1 (2024): April
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v4i1.19179

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh praktik green banking, tingkat kecukupan modal, dan rasio biaya operasional terhadap pendapatan operasional (BOPO) pada kinerja bank. Data yang digunakan dari penelitian ini yaitu data sekunder dari laporan tahunan dan laporan keberlanjutan bank-bank yang terdaftar di Bursa Efek Indonesia selama periode 2020 hingga 2022, penelitian ini memilih sampel sebanyak 47 bank melalui teknik purposive sampling. Analisis ini dilakukan menggunakan software SPSS dengan metode analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa praktik green banking dan BOPO memiliki pengaruh negatif terhadap kinerja bank, sementara tingkat kecukupan modal dan ukuran bank berpengaruh positif. Temuan ini menekankan kompleksitas hubungan antara faktor-faktor tersebut dengan kinerja bank dan menyoroti perlunya manajemen yang efektif dalam penerapan inisiatif green banking serta pengelolaan biaya operasional di sektor perbankan. Kesimpulannya, penelitian ini memberikan wawasan baru mengenai faktor-faktor yang mempengaruhi kinerja bank, khususnya dalam konteks praktik perbankan berkelanjutan dan efisiensi operasional.
Kepemilikan Korporasi dan Ukuran Dewan Terhadap Kinerja Perusahaan: Peran Moderasi Leverage Suryawanti, Ades; Arsjah, Regina Jansen
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v11i1.63247

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan korporasi dan ukuran dewan terhadap kinerja perusahaan dengan leverage sebagai pemoderasi pada perusahaan sektor basic material yang terdaftar di Bursa Efek Indonesia periode 2019–2024. Penelitian menggunakan pendekatan kuantitatif dengan data panel sebanyak 372 observasi. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan data panel. Pengujian hipotesis dilakukan melalui analisis regresi data panel untuk menguji pengaruh individual serta peran moderasi leverage. Model regresi panel yang digunakan adalah Fixed Effect Model (FEM), sebagaimana ditetapkan berdasarkan hasil uji Chow dan uji Hausman. Hasil penelitian menunjukkan bahwa kepemilikan korporasi berpengaruh negatif terhadap kinerja perusahaan, yang mengindikasikan bahwa peningkatan kepemilikan korporasi belum tentu diikuti oleh peningkatan kinerja. Sementara itu, ukuran dewan tidak berpengaruh terhadap kinerja perusahaan. Lebih lanjut, leverage terbukti mampu memoderasi hubungan antara kepemilikan korporasi dan kinerja perusahaan dengan memperkuat pengaruh positifnya. Sebaliknya, leverage memoderasi hubungan antara ukuran dewan dan kinerja perusahaan dengan arah pelemahan. Temuan ini menunjukkan bahwa struktur kepemilikan dan mekanisme governansi perusahaan tidak berdiri sendiri dalam memengaruhi kinerja, melainkan sangat dipengaruhi oleh kebijakan pendanaan perusahaan. Penelitian ini memberikan implikasi penting bagi manajemen, investor, dan regulator dalam merancang struktur governansi dan kebijakan leverage yang optimal guna meningkatkan kinerja perusahaan.
The Impact Of Transfer Pricing, Thin Capitalization, And Capital Intensity On Tax Evasion, With Sales Growth Serving As A Moderating Component. Food & Beverage Sector Companies Listed On The Indonesia Stock Exchange: Empirical Study (2019-2023) Chandra Surya Zebua; Regina Jansen Arsjah
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 4 (2025): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i4.8426

Abstract

This study aims to analyze the effect of transfer pricing, thin capitalization, and capital intensity on tax avoidance, and to evaluate the role of sales growth as a moderating variable. The phenomenon of tax avoidance is a crucial issue in the context of economic globalization, especially in the increasingly complex and cross-jurisdictional corporate sector. This study uses a quantitative approach with secondary data obtained from the annual financial reports of food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The analysis method used is panel data regression with the Fixed Effect Model (FEM) approach. The results of the study indicate that transfer pricing, thin capitalization, and capital intensity have a significant negative effect on the effective tax rate (ETR), which is an indicator of tax avoidance. In addition, the sales growth variable is proven to strengthen the influence of the three variables on tax avoidance, indicating that companies with high sales growth tend to be more aggressive in carrying out tax planning. These findings provide important implications for tax regulators to tighten supervision of transfer pricing practices and complex corporate capital structures, especially in companies experiencing rapid growth.
Theoretical Review of the Subjects and Objects of Income Tax and Value Added Tax in Indonesia Junius Piter Kalumbang; Regina Jansen Arsjah
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 Ryan Rajasa Pratama Rifkinnanda Sukma Putra; Regina Jansen Arsjah
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 Carbon Emission Disclosure, Green Accounting, Leverage on Company Performance with Firm Age as a Moderating Variable in Energy Sector Companies in Indonesia 2021-2023 Jessica Hutarso; Regina Jansen Arsjah
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.
Analisis Pengenaan Pajak Atas Natura pada Perhitungan PPh 21 Pegawai Berdasarkan PMK Nomor 66 Tahun 2023 (Studi Kasus pada PT. ABC) Nur Fitri Yani; Regina Jansen Arsjah
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): Juli 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i3.4906

Abstract

This study was conducted to analyze the PPh 21 calculation for PT ABC employees in accordance with PMK Number 66 of 2023 and its impact on the income received by employees. This research focuses on analyzing PPh 21 calculation data on company salaries based on principles consistent with agency theory and accountability theory. PT ABC operates in the packaging machinery distributor sector, providing in-kind facilities to its employees such as vehicles, employee meals, uniforms, and sports facilities. This study was a single case study using a descriptive qualitative approach based on case studies. Data was collected through observation, interviews, archival records, and documentation studies. The analysis results indicate that several components of PT ABC's employee PPh 21 calculation require deductions for PPh 21 on Fringe Benefit  in accordance with the provisions of PMK Number 66 of 2023. The addition of these PPh 21 calculation components for employees will affect the net income received by PT ABC employees. Thus, this research provides recommendations to provide education or information to employees regarding the additional PPh 21 calculation components for the Benefits in Fringe Benefit.
Rekasi Pasar Modal Indonesia terhadap Pengumuman MSCI terkait Transparansi dan Free Float: Studi Peristiwa pada Saham LQ45 Hasyidan Rifky Razan; Regina Jansen Arsjah
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 8 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i8.13064

Abstract

This study aims to analyze the reaction of the Indonesian capital market to the MSCI announcement regarding market transparency and free float through an event study on LQ45 stocks. This research uses a quantitative approach with the event study method. The event date is set on January 28, 2026, as t0, which represents the first trading day when the Indonesian capital market responded to the MSCI announcement. The observation period uses an 11-trading-day event window, consisting of five days before the event, one day on the event date, and five days after the event. The research sample was selected using a purposive sampling technique, resulting in 39 LQ45 companies that met the research criteria. The data used in this study are secondary data consisting of daily closing stock prices, the Jakarta Composite Index (JCI), stock trading volume, and the number of outstanding shares. Market reaction is measured using abnormal return, cumulative abnormal return, and trading volume activity. Expected return is calculated using the Market Adjusted Model, while hypothesis testing is conducted through normality tests and the Paired Sample t-Test. The results show that there is no difference in the average abnormal return of LQ45 stocks between the periods before and after the MSCI announcement regarding market transparency and free float. In addition, there is no significant difference in cumulative abnormal return between the periods before and after the MSCI announcement. However, the results indicate that there is a difference in the average trading volume activity of LQ45 stocks between the periods before and after the MSCI announcement. These findings indicate that the MSCI announcement was not significantly reflected in stock price changes, but was responded to by investors through increased stock trading activity.
PENGARUH ESG DISCLOSURE, ESG FINANCIAL MATERIALITY DAN CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN Ni Nyoman Sundani; Regina Jansen Arsjah
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): 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: 10.31539/5ap0r772

Abstract

Penelitian ini bertujuan menginvestigasi dampak dari Keterbukaan Informasi Lingkungan, Sosial, dan Tata Kelola (ESG) yang bersifat material secara finansial, serta praktik Tata Kelola Perusahaan terhadap Ukuran Nilai Entitas Bisnis. Pendekatan empiris yang diterapkan dalam studi ini adalah metode kuantitatif, dengan pemanfaatan analisis regresi data panel yang difasilitasi oleh perangkat lunak EViews versi 13. Implementasi Model Efek Acak (Random Effect Model - REM) dipilih sebagai kerangka analisis model, berdasarkan evaluasi hasil uji pemilihan model yang relevan. Data empiris yang digeluti bersumber dari data sekunder yang dihimpun dari laporan tahunan entitas bisnis di sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) dalam rentang waktu 2022 hingga 2024. Analisis statistik menunjukkan bahwa seluruh prediktor independen menunjukkan koefisien pengaruh yang signifikan secara statistik terhadap variabel dependen, yang dibuktikan dengan nilai probabilitas untuk setiap prediktor yang diperoleh berada di bawah ambang batas signifikansi 0,05. Secara spesifik, Keterbukaan Informasi ESG menampilkan nilai probabilitas sebesar 0,012, mengindikasikan adanya hubungan positif dengan nilai perusahaan. Sementara itu, Materialitas Finansial ESG menghasilkan nilai probabilitas sebesar 0,021, yang secara substansial membuktikan bahwa penyampaian informasi ESG yang relevan secara finansial memiliki kapasitas untuk mengoptimalisasi valuasi perusahaan. Tata Kelola Perusahaan juga berpengaruh signifikan dengan probabilitas 0,033, menunjukkan bahwa praktik tata kelola yang baik mendukung peningkatan nilai perusahaan. Selain itu, variabel nilai perusahaan dalam model memiliki probabilitas 0,000 dan menjadi faktor paling dominan. Secara keseluruhan, penelitian ini menyimpulkan bahwa ESG Disclosure, ESG Financial Materiality, dan Tata Kelola Perusahaan berpengaruh positif dan signifikan baik secara parsial maupun simultan terhadap nilai perusahaan.
Co-Authors A. Andri Alfiyyah Salsabila Salsabila Amelia, Clara Arifin Ilham Arrafi, Helmi Yudha Asih, Rayi Retno Dwi Aswarul Haq Ayu Aulia Oktaviani Chandra Surya Zebua Chen, Robin Dian Rudiana Dinda Putri Zahra Egi Gumala Sari Erliana Banjarnahor Erna Gresia Hartini Hasyidan Rifky Razan Herlin Hanly Hotman T Pohan Huzaifah Ahmad Nugroho Idrianita Anis Jessica Hutarso Jessica, Deliana Junius Piter Kalumbang Juwita Tanamal Lailatun Hasanah Laras Azzahra Widyasari Lenggogeni Liem Sien Niang Marsha Indah Putri MURTANTO Ni Nyoman Sundani Novita Andriani 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 Reza Virly Alfriansyach Rian Bekti Safa'at Riki Sanjaya Tjan Rocky Romando Ryan Rajasa Pratama Rifkinnanda Sukma Putra Safa Shinta Kinanti Safira, Amelia Saighotun Haniyah Sekar Mayangsari Silfi Alfiani Silitonga, Clara Alverina Siti Alfiah Sulaiman, Novi Suryawanti, Ades Syahilul Amri Tyas Handayani Valencia, Valencia Winata, Cynthia Liusca Y. Yulianto Yanti, Harti Budi Yumiarsi