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All Journal Agregat: Jurnal Ekonomi dan Bisnis EKONOMIS : Journal of Economics and Business Jurnal ULTIMA Accounting Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Kewarganegaraan Jurnal Akuntansi dan Keuangan (JAK) Journal of Social Research International Business and Accounting Research Journal Jurnal Magister Akuntansi Trisakti International Journal of Business and Applied Economics (IJBAE)
Saring Suhendro
Universitas Lampung
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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PENGARUH EFEKTIVITAS DAN EFISIENSI PENGELOLAAN KEUANGAN DAERAH SERTA SISTEM PENGENDALIAN INTERN TERHADAP KEANDALAN LAPORAN KEUANGAN PEMERINTAH DAERAH Saring Suhendro
Jurnal Akuntansi dan Keuangan (JAK) Vol 29 No 2 (2024): JAK Volume 29 No 2 Tahun 2024
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v29i2.2574

Abstract

The research aims to obtain empirical evidence that the effectiveness and efficiency of local financial management, as well as the internal control system of local governments, influence the reliability of local government financial reports. This research utilizes secondary data in the form of financial reports from districts/cities throughout Indonesia, with a total population and sample size of 524 district/city governments. The data used is cross-sectional data for the year 2022. The results of the testing indicate that the effectiveness of local financial management has a significant positive effect on the reliability of local government financial reports, and the internal control system measured by weaknesses in the internal control system has a significant negative effect on the reliability of local government financial reports. However, efficiency does not have a significant effect on the reliability of local government financial reports.
Digital Tax Transformation: The Impact of Online Tax Systems on Local Taxpayer Compliance in Pringsewu Regency Tri Sari Werdoningsih; Saring Suhendro; Ninuk Dewi K
Journal of Social Research Vol. 5 No. 6 (2026): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v5i6.3193

Abstract

Low taxpayer compliance is still the main challenge in optimizing regional tax revenues, so it is necessary to innovate tax services that are easier, more efficient, and more transparent. The implementation of the online tax system is expected to encourage increased compliance of regional taxpayers through easy access and acceleration of the administrative process. This research aims to analyze the impact of the implementation of an online tax system on local taxpayer compliance in Pringsewu Regency. The method used is qualitative research with a descriptive approach through literature review and secondary data analysis supported by questionnaire results in the thesis as the primary source. Data collection techniques were conducted through literature review and document analysis, while data analysis was performed descriptively by interpreting empirical findings and relating them to relevant theories. The research results indicate that the implementation of the online tax system received a very good rating with an average of 4.30, reflecting the system’s ease of use, security, and efficiency, while the level of taxpayer compliance fell into the fairly good category with an average of 3.52 or 70.41%, with strengths in payment compliance and weaknesses in voluntary reporting. These findings indicate that the online tax system contributes positively to increased compliance but has not yet fully encouraged voluntary compliance. This study concludes that the optimization of the online tax system must be accompanied by improved education and service quality to enhance taxpayer compliance sustainably.
Analisis Faktor-Faktor yang Mempengaruhi Pengungkapan Emisi Karbon pada Perusahaan Carbon-Intensive Industry Rendi Wibowo; Saring Suhendro; Yunia Amelia; Tri Joko Prasetyo
Jurnal Kewarganegaraan Vol 6 No 2 (2022): Desember 2022
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jk.v6i2.3511

Abstract

AbstrakPenelitian ini bertujuan untuk menganalisis faktor-faktor apa saja yang mempengaruhi pengungkapan emisi karbon pada perusahaan intensif karbon yang terdaftar pada Bursa Efek Indonesia pada periode tahun 2016-2020. Metode yang digunakan dalam penelitian ini adalah metode penelitian kuantitatif dengan studi pustaka baik di website perusahaan maupun di bursa efek Indonesia. Tekni pengumpulan data yang digunakan adalah purposive sampling untuk menentukan sampel pada penelitian ini. Sampel yang digunakan sebanyak 138 perusahaan dengan metode pengolahan data menggunakan analisis statistik deskriptif, uji asumsi klasik, uji hipotesis, dan uji koefisien determinasi. Hasil pada penelitian menunjukkan bahwa ukuran perusahaan, profitabilitas, kepemilikan manajerial, dan kepemilikan institusional memiliki pengaruh yang positif terhadap pengungkapan emisi karbon. Selain itu, dapat diketahui bahwa leverage perusahaan memiliki pengaruh yang negatif pada pengungkapan emisi karbon sedangkan total aset turnover, kinerja lingkungan, regulator, dan media exposure tidak memiliki pengaruh terhadap pengungkapan emisi karbon.Kata Kunci: Pengungkapan Emisi Karbon, Industri Intensif Karbon AbstractThis study aims to analyze what factors affect the disclosure of carbon emissions in carbon-intensive companies listed on the Indonesia Stock Exchange in the period 2016-2020 years. The method used in this study is a quantitative research method with literature studies both on the company's website and on the Indonesian stock exchange. The collection technique the data used is purposive sampling to determine the sample in this study. The sample used as many as 138 companies with data processing methods using analysis descriptive statistics, classical assumption test, hypothesis testing, and coefficient of determination test. Results of the research show that firm size, profitability, managerial ownership, and ownership institutions have a positive influence on the disclosure of carbon emissions. In addition, can it is known that the company's leverage harms the disclosure of emissions carbon while total asset turnover, environmental performance, regulators, and media exposure do not affect the disclosure of carbon emissions.Keywords : Carbon Emission Disclosure, Carbon Intensive Industry
Co-Authors Amelia, Yunia Azolla Degita Azis Eka Aprilia Fajar Gustiawaty Dewi I Wayan Suartana Komalasari, Agrianti Mega Metalia, Mega Muhammad Puji Prawiroyudo Ninuk Dewi K Rendi Wibowo Rindu Rika Gamayuni Sari Indah Oktanti Sembiring Sella Yunita Tri Joko Prasetyo Tri Sari Werdoningsih Usep Syaipudin Watim Maysaroh Zulma, Gandy Wahyu Maulana