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All Journal Measurement : Jurnal Akuntansi JOURNAL OF APPLIED ACCOUNTING AND TAXATION Owner : Riset dan Jurnal Akuntansi Journal of Economics and Business Aseanomics Jurnal Inovasi Penelitian Eksos COMMUNITY : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Keuangan Penamas: Journal of Community Service Jurnal Ilmiah Pengabdian dan Inovasi JURNAL ABDIMAS PLJ Kapuas Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Yohanes Adi Nugroho
Politeknik Negeri Pontianak
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Journal : Eksos

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Menilik Perbandingan Kontribusi Pajak Pariwisata terhadap Pendapatan Asli Daerah Kota Singkawang Sebelum dan Saat Masa Pandemi Covid-19 Rukmi, Murti Puspita; Nugroho, Yohanes Adi; Sari, Wida Arindya; Pratiwi, Wilka
Eksos Vol. 19 No. 2 (2023): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v19i2.608

Abstract

Tourism tax is part of regional taxes which consist of restaurant tax, entertainment tax and hotel tax. Good tourism tax management can have a good impact on local governments in increasing regional independence which is reflected in local original income. March 2020, the Covid-19 pandemic was officially declared to have entered Indonesia. This has a significant impact on the economy in Indonesia. One of those affected is the tourism sector where there is a policy of temporarily closing tourist attractions. This research aims to compare the contribution of tourism tax to local revenue before and during the Covid pandemic, especially in Singkawang City, which is the best tourism city in West Kalimantan Province. The research method applied is a descriptive approach with a combination of quantitative and qualitative methods. Meanwhile, the data analysis tool applied in this research is the Paired Simple T-Test statistical test. The research results show that there is no difference between the contribution of tourism tax to Singkawang City's original regional income before and during the Covid-19 pandemic.
PENGARUH PENGUNGKAPAN ESG (ENVIRONMENTAL, SOCIAL, AND GOVERNANCE) DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN Nugroho, Yohanes Adi; Widodo, Agus; Cahyowati, Anik
Eksos Vol. 20 No. 2 (2024): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v20i2.926

Abstract

The aim of this research is to look for the influence of Environmental, Social, Governance (ESG) on financial performance (ROA), the influence of Environmental, Social, Governance (EGS) on Company value (Tobin) as well as the influence of Environmental, Social, Governance (ESG) and financial performance ( ROA) on company value (Tobin). Using a sample of public companies listed on the Indonesia Stock Exchange in 2023. The sample was selected based on purposive sampling criteria and obtained a total sample of 66 companies that reported Environmental, Social, Governance (ESG) in 2023. This research also used a control variable, namely Size ( Total Assets) and Leverage. The analytical tool used is multiple regression using SPSS version 25. The research results show that there is no influence between ESG and financial performance (ROA) with a sig value. 0.264. ESG has no effect on company value (Tobin) with sig. 0.396. ESG and financial performance (ROA) have no effect on company value (Tobin) sig. 0.417 and 0.879.
Co-Authors Agus Widodo AGUS WIDODO Anam, M. Khairul Anik Cahyowati ARIEF RIO MAULANA B2092151009, PERDHIANSYAH Cahyowati, Anik Cahyowati, Perdhiansyah Desty Wana EDI SAPUTRA Edi Saputra Fiorintari Fiorintari Fiorintari, Fiorintari Fiorintari, Fioritari Hadi, Vanesha Astri Hendreo, Chornolius Ika Kurnia Indriani Ilham, Syarif Muhammad Indriani, Ika Kurnia Lestari, Melati Pramudita Mahyus Mahyus, Mahyus Melati Pramudita Lestari Merry Triani Murti Puspita Rukmi Nia Pratiwi Nia Pratiwi Nur, Uray M. Pamungkas, Whilis Aziz Panji PATRIA, ANDIKA Prasetyo, Henri Pratiwi, Wilka Rahman Sastrawan B51109060 Rayhan, Irvan Sari, Arindya Sari, Wida Arindya Soraya Soraya Soraya Syarif Muhammad Ilham Toliang, Ermina Triva Maria Manik Wana, Desty Wida Arindya Sari Wida Arindya Sari Yani Riyani Yani Riyani Yuliana, Elsa Sari