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All Journal Jurnal Akuntansi Multiparadigma EDUNOMIC : JURNAL ILMIAH PENDIDIKAN EKONOMI FAKULTAS KEGURUAN DAN ILMU PENDIDIKAN Jurnal Akuntansi dan Pajak Indonesian Journal of Sustainability Accounting and Management Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) AFEBI Accounting Review Batoboh : Jurnal Pengabdian Pada Masyarakat JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Pendidikan Akuntansi dan Keuangan JISIP: Jurnal Ilmu Sosial dan Pendidikan Indonesian Journal of Sustainability Accounting and Management Jurnal Social Society
Arie Pratama
Department Of Accounting Faculty Of Economics And Business Universitas Padjadjaran Indonesia.
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Corporate Social Responsibility Disclosure and Company Financial Performance: Do High and Low Profile Industry Moderate the Result? Rafael Martin; Winwin Yadiati; Arie Pratama
Indonesian Journal of Sustainability Accounting and Management Vol. 2 No. 1 (2018): June 2018
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v2i1.42

Abstract

The purpose of this research is to find out whether how much the effect of corporate social responsibility disclosure to company financial performance that was measured by sales growth and return on asset. High and low profile were added to test whether it can moderate the results. The method that were used in this research is a verification analysis. The sample company consisted of 21 companies where 12 of those companies were belong to high profile category and 9 of those were belong to low profile category and also listed in Indonesia Stock Exchange (IDX) within period of 2013-2015. The statistical testing that is used in this research was double linear regression with a significance value of 5%. The result from this research found that the corporate social responsibility disclosure doesn’t have positive and significant effect on sales growth. On the other hand, corporate social responsibility disclosure has a positive and significant effect on return on asset. After industry classification as a moderating variable were taken into account, corporate social responsibility disclosure become non-significant to both sales growth and return on asset. It can be said that high and low profile industry in Indonesia didn’t differ significantly in terms of their corporate social responsibility actions.
Determinants of Indonesian Public Listed Companies to Participate in the Tax Amnesty Arie Pratama
Indonesian Journal of Sustainability Accounting and Management Vol. 2 No. 2 (2018): December 2018
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v2i2.57

Abstract

This exploratory research paper would investigate several motivations factors that drive the Indonesian public companies to participate in the Tax Amnesty program. The factors were divided into three: Tax Avoidance, Ownership Structures, and Corporate Governance. We also used profitability, size, and age as a control variable. The data collected from public companies listed in Indonesia Stock Exchange. The data will be taken from 2011–2016 companies’ financial statement. There was 135 sample selected using purposive sampling. To analyze the results, we will use binary logistic regressions. The results showed that all the variables mentioned have significant influence toward company's decision to join tax amnesty. The research showed that companies’ decision to participate in Tax Amnesty contribute by many factors, however, in each of the factors, there are different views and perspectives.
Market Reaction to Tax Amnesty Information: Survey on Indonesian Public Listed Companies Arie Pratama
AFEBI Accounting Review Vol. 6 No. 1 (2021): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v6i01.338

Abstract

This article described the Indonesian market reaction on the announcement of tax amnesty related information in the financial statements. Statement of Financial Accounting Standards (SFAS) No. 70 required companies to recognized and measured the tax amnesty's assets. Tax amnesty's asset was selected as information to be analyzed. The total of 141 observations from the year 2016 – 2017 financial statements were selected as a sample. To measure market reaction, three proxies were used: value relevance, cumulative abnormal return, and trading volume activity. Data analyzed using linear regressions.  This article showed that the market reacted to tax amnesty information, although the level of reaction was low. This article also showed that in general, market reaction toward tax amnesty was positive. These results also implied that the SFAS 70's accounting requirement improved the quality of financial statements.     
Firm Characteristics, Earnings Management, Tax Amnesty, and Firm Value (study in Indonesia public listed companies) Arie Pratama
AFEBI Accounting Review Vol. 6 No. 2 (2021): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v6i2.339

Abstract

This research provided two analyses: (1) whether the firm characteristics and earnings management practices might influence the amount of tax amnesty's assets presented in the financial statement; and (2) whether the amount of tax amnesty's assets influenced the firm value. There are 86 observations obtained from Indonesian public listed companies that participate in the tax amnesty program during 2016 – 2017. This research used multiple regression to conduct each analysis. The results showed that a company with a high level of earnings management discloses more tax amnesty's assets. The result also showed that the higher the tax amnesty's assets, the lower the firm value would be. These results showed that a company that conducting earnings management utilise tax amnesty as a haven for avoiding political costs, but on the other side, the tax amnesty disclosure regarded by an investor as an act of confessions of past tax sins. Moreover, these results might contribute to the new insight into tax practices in global business.
Kepuasan Kerja Sebagai Variabel Mediasi Dalam Pengaruh Keadilan Organisasi Terhadap Komitmen Organisasi Pratama, Arie
JISIP: Jurnal Ilmu Sosial dan Pendidikan Vol 7, No 1 (2023): JISIP (Jurnal Ilmu Sosial dan Pendidikan) (Januari)
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jisip.v7i1.4210

Abstract

The purpose of this study is to determine the relationship between organizational commitment and organizational fairness. With job satisfaction as a mediator, this study tested the following three hypotheses: 1) Job satisfaction has an impact on organizational commitment, 2) job satisfaction has an impact on organizational fairness, and 3) job satisfaction as a mediator between organizational fairness and organizational commitment. dissemination of questionnaires to respondents directly as a means of data collection. The respondents to this study were employees of PT. Jakarta, Borneo Across the World. There were 98 questionnaires given. The reliability and validity test is the test method. Performs a direct linear regression test on the first and second hypotheses. Path analysis is used to calculate the influence of mediation in testing the third hypothesis. Job satisfaction has a mediating effect on organizational fairness and organizational commitment, according to ding with the research findings, and organizational commitment is influenced by organizational fairness variables.
PELATIHAN PIDATO PASAMBAHAN DI SD NEGERI 02 PADANGPANJANG Anton, Syahri; Martis, Martis; Prayuda, Novandra; Pratama, Arie
Batoboh Vol 1, No 1 (2016): Batoboh -Jurnal Pengabdian Pada Masyarakat
Publisher : Institut Seni Indonesia Padangpanjang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26887/bt.v1i1.134

Abstract

Pidato pasambahan merupakan salah satu materi pembelajaran pada mata kuliah Kajian Budaya Melayu. Pidato pasambahanadalah pembicaraan yang dilakukan secara tradisional pada acara pertemuan yang dilakukan dalam budaya masyarakat Minangkabau. Pidato Pasambahan diucapkan oleh seorang yang ditunjuk dalam keluarga, baik dari pihak keluarga sendiri, maupun dari pihak keluarga lain dengan tujuan untuk memperoleh kesepakatan atas tema masalah yang dibicarakan dalam pertemuan. Permasalahan yang dihadapi oleh masyarakat Minangkabau pada saat ini adalah sulitnya menemukan seseorang yang piawai atau bijak untuk menjadi seorang juru bicara untuk melakukan pidato pasambahan.Sementara kegiatan pertemuan secara tradisional dalam masyarakat Minangkabau semakin sering dilakukan dan tidak dapat dihindari. Maka perlu adanya solusi kongrit dan tepat, yaitu dengan melatih keterampilan pidato pasambahan kepada generasi muda. Tujuan kegiatan ini adalah untuk mempertahankan kontinuitas adat budaya Minangkabau. Target luaran yang diharapkan dari pelaksanaan kegiatan ini adalah: jasa, yaitu peserta kegiatan memperoleh keterampilan mengucapkan pidato pasambahan sesuai dengan tata cara adat budaya Minangkabau. Metode pelaksanaan pelatihan adalah: ceramah, demonstrasi, diskusi, dan evaluasi.
Herding Behavior, Loss Aversion Bias, Financial Literacy, and Investment Decisions (a Study on Millennial Generation in Indonesia in the Digital Era) Aprilianti, Anti Azizah; Tanzil, Nanny Dewi; Pratama, Arie
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 3 (2023): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i3.2301

Abstract

In the last few years in Indonesia, many investment applications have emerged where these applications make it easy for investors to be able to invest. The emergence of investment applications also raises many problems such as fraud under the guise of investment and people in Indonesia, especially young people who are easily tempted by investment offers that provide high returns so that they often carry out investment activities but are irrational and tend not to look at financial conditions in making investments. The purpose of this study is to see how the internal and external factors of an investor, especially the millennial generation, in making investment decisions, namely the factors of Herding Behavior, Loss Aversion Bias and Financial Literacy. This research method uses descriptive and verification methods with a sample size of 400 respondents and data analysis techniques using Multiple Logistic Regression Analysis. The results showed that the the Herding Behaviour variable has a positive effect on Investment Decisions of the Millennial Generation in Indonesia in the Digital Age, Loss Aversion Bias has a negative effect on Investment Decisions of the Millennial Generation in Indonesia in the Digital Age, while the Financial Literacy variable has no effect on Investment Decisions of the Millennial Generation in Indonesia in the Digital Age.
Apakah Transaksi dengan Pihak Berelasi yang Terindikasi Tunneling Mempengaruhi Firm Value? Putri, Nadifa Amalia Gunadi; Pratama, Arie
Edunomic : Jurnal Ilmiah Pendidikan Ekonomi Fakultas Keguruan dan Ilmu Pendidikan Vol 7 No 1 (2019): EDISI MARET
Publisher : FKIP Unswagati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/ejpe.v7i1.1879

Abstract

Transaksi dengan pihak berelasi merupakan transaksi umum dalam kegiatan bisnis sehari-hari dan telah menjadi bahan perdebatan mengenai apakah transaksi tersebut memberikan pengaruh positif maupun negatif terhadap perusahaan. Penelitian ini dilakukan untuk memahami bagaimana nilai perusahaan bereaksi terhadap pinjaman kepada pihak berelasi (atau piutang lain-lain kepada pihak berelasi). Variabel bebas dalam penelitian ini adalah pinjaman yang diberikan kepada pihak berelasi, variabel terikat yaitu nilai perusahaan, dan ukuran perusahaan sebagai variabel kontrol. Sampel ditentukan dengan kriteria sampel dan menghasilkan 417 observasi yang terdiri dari perusahaan terdaftar di seluruh sektor di Bursa Efek Indonesia dengan mengecualikan sektor keuangan. Data diuji dengan analisi regresi data panel untuk menguji hipotesis yang telah dikembangkan. Hasil penelitian ini menunjukkan bahwa perusahaan dengan nilai pinjaman yang diberikan kepada pihak berelasi lebih kecil memiliki nilai perusahaan yang lebih besar, karena transaksi tersebut merupakan salah satu cara memindahkan kekayaan dari perusahaan. Selain itu, ukuran perusahaan juga mempengaruhi nilai perusahaan dengan cara yang sama. Keywords: firm value, transaksi dengan pihak berelasi, tunneling.
Assessing Climate-Related Financial Disclosure Based on The TCFD Framework at Padjadjaran University Ridha Fiharani Abdillah; Arie Pratama; Annisa Nabila Hasan
Journal Social Society Vol. 6 No. 2 (2026): April - Juni 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/jss.6.2.2026.1265

Abstract

The urgency of this research is to assess climate-related financial disclosure based on the Task Force on Climate-related Financial Disclosures at Universitas Padjadjaran to ensure transparency, effective risk mitigation, and institutional readiness in addressing climate change impacts .Climate change creates various risks and opportunities that affect not only the business sector but also public institutions, including higher education institutions. Climate-related risks may influence operational sustainability, asset management, and long-term financial stability, thereby requiring a structured disclosure framework to support transparent and systematic reporting. This study aims to develop a climate-related financial disclosure framework for Padjadjaran University based on the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD). This study employs a qualitative approach using an exploratory and action research design, with Padjadjaran University as the unit of analysis. Data were collected through document analysis and semi-structured interviews with stakeholders involved in sustainability management, selected using purposive sampling. The instruments included document review guidelines and interview protocols, and the data were analyzed using qualitative content analysis by mapping findings into the four core pillars of the TCFD framework: governance, strategy, risk management, and metrics and targets. The results indicate that although various sustainability initiatives have been implemented, climate-related information remains fragmented and has not been integrated into a structured disclosure framework. This study proposes a TCFD-based disclosure format that integrates governance, strategy, risk management, and measurable indicators. The findings provide practical implications by offering a structured guideline to improve transparency, support risk-based decision-making, and strengthen institutional accountability, and the framework can be adapted by other higher education institutions in developing more comprehensive climate-related reporting practices. The urgency of this research is to assess climate-related financial disclosure based on the Task Force on Climate-related Financial Disclosures at Universitas Padjadjaran to ensure transparency, effective risk mitigation, and institutional readiness in addressing climate change impacts .Climate change creates various risks and opportunities that affect not only the business sector but also public institutions, including higher education institutions. Climate-related risks may influence operational sustainability, asset management, and long-term financial stability, thereby requiring a structured disclosure framework to support transparent and systematic reporting. This study aims to develop a climate-related financial disclosure framework for Padjadjaran University based on the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD). This study employs a qualitative approach using an exploratory and action research design, with Padjadjaran University as the unit of analysis. Data were collected through document analysis and semi-structured interviews with stakeholders involved in sustainability management, selected using purposive sampling. The instruments included document review guidelines and interview protocols, and the data were analyzed using qualitative content analysis by mapping findings into the four core pillars of the TCFD framework: governance, strategy, risk management, and metrics and targets. The results indicate that although various sustainability initiatives have been implemented, climate-related information remains fragmented and has not been integrated into a structured disclosure framework. This study proposes a TCFD-based disclosure format that integrates governance, strategy, risk management, and measurable indicators. The findings provide practical implications by offering a structured guideline to improve transparency, support risk-based decision-making, and strengthen institutional accountability, and the framework can be adapted by other higher education institutions in developing more comprehensive climate-related reporting practices.
Analisis Pengungkapan Laporan Keberlanjutan Yayasan Bina Swadaya Tahun 2020–2024 Berdasarkan GRI Standar 2021 Rahmawati Rahmawati; Arie Pratama; Annisa Nabila Hasan
Journal Social Society Vol. 6 No. 2 (2026): April - Juni 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/jss.6.2.2026.1266

Abstract

Urgensi penelitian ini terletak pada pentingnya mengevaluasi tingkat kesesuaian pengungkapan laporan keberlanjutan Yayasan Bina Swadaya periode 2020–2024 berdasarkan Global Reporting Initiative guna meningkatkan transparansi, akuntabilitas, dan kualitas pelaporan keberlanjutan organisasi. Pelaporan keberlanjutan merupakan instrumen penting dalam meningkatkan transparansi dan akuntabilitas organisasi kepada para pemangku kepentingan, namun kajian pada sektor nirlaba di Indonesia masih terbatas. Penelitian ini bertujuan untuk menganalisis dan membandingkan pengungkapan laporan keberlanjutan pada Yayasan Bina Swadaya sebagai objek penelitian, dengan sampel berupa laporan keberlanjutan periode 2020–2024 yang dipublikasikan oleh organisasi tersebut di Indonesia. Penelitian menggunakan pendekatan deskriptif kualitatif dengan teknik pengumpulan data melalui studi dokumentasi dan wawancara sebagai triangulasi data. Instrumen penelitian berupa indeks pengungkapan berdasarkan Standar Global Reporting Initiative 2021, yang dianalisis menggunakan teknik analisis isi untuk mengevaluasi tingkat kesesuaian dan kualitas pengungkapan pada dimensi ekonomi, lingkungan, dan sosial. Hasil penelitian menunjukkan bahwa dimensi sosial menjadi aspek paling dominan, sementara tingkat pengungkapan masih bervariasi antar periode dan belum sepenuhnya sistematis, terutama setelah transisi standar pelaporan. Temuan ini mengindikasikan bahwa kapasitas organisasi, perubahan standar, dan ketersediaan data memengaruhi kualitas pelaporan. Implikasi penelitian menunjukkan perlunya penguatan sistem pelaporan yang lebih terstruktur, berbasis data kuantitatif, dan selaras dengan standar untuk meningkatkan kredibilitas laporan keberlanjutan pada organisasi nirlaba. Penelitian selanjutnya disarankan untuk memperluas objek pada organisasi nirlaba lain atau menggunakan periode yang lebih panjang.
Co-Authors Ahmad Fadillah Adha Anggraeni Dwijayanti Annisa Nabila Hasan Anton, Syahri Aprilianti, Anti Azizah Iim Nur Aminah Martis, Martis Memed Sueb Nanny Dewi Tanzil Nunuy Nur Afiah Prayuda, Novandra Putri, Nadifa Amalia Gunadi Rafael Martin Rahmawati Rahmawati Ridha Fiharani Abdillah Winwin Yadiati