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All Journal Syntax Literate: Jurnal Ilmiah Indonesia (JRAMB) Jurnal Riset Akuntansi Mercu Buana JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Bisnis, Ekonomi, dan Sains Proceeding National Conference Business, Management, and Accounting (NCBMA) Journal of Business, Social and Technology Economics Professional in Action (E-Profit) Jurnal Pengabdian Pada Masyarakat METHABDI Jurnal Bhakti Karya dan Inovatif In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism)
Kaca Dian Meila
Fakultas Ekonomi Dan Bisnis, Universitas Informatika Dan Bisnis Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Physics Public Health Social Sciences Other

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Pengaruh Green Investment dan Struktur Modal Terhadap Pengungkapan Emisi Karbon Jisika; Astari Dianty; Kaca Dian Meila
Jurnal Penelitian Ekonomi dan Akuntansi JPENSI Vol. 10 No. 3 (2025): Jurnal Penelitian Ekonomi dan Akuntansia (JPENSI)
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

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Abstract

Pemanasan global yang terus meningkat menjadi kepedulian masyarakat terhadap isu perubahan iklim yang mengakibatkan adanya tekanan baru terhadap perusahaan untuk mengungkapkan informasi mengenai kegiatan operasional mereka yang mempengaruhi lingkungan dan sosial melalui pengungkapan emisi karbon. Penelitian ini bertujuan untuk mengetahui gambaran terhadap faktor-faktor yang mempengaruhi pengungkapan emisi karbon. Penelitian ini merupakan jenis penelitian pendekatan kuantitatif deskriptif dengan metode penelitian purposive sampling. Teknik pengujian data dilakukan dengan uji asumsi klasik, analisis regresi linier berganda, uji determinasi, dan uji hipotesis. Hasil penelitian menunjukan bahwa, Green investment berpengaruh positif terhadap pengungkapan emisi karbon, Struktur modal berpengaruh positif terhadap pengungkapan emisi karbon, Green investment dan struktur modal secara bersama-sama berpengaruh positif terhadap pengungkapan emisi karbon.
Pengaruh Capital Intensity Dan Sales Growth Terhadap Kondisi Financial Distress (Studi Empiris pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efeke Indonesia Periode 2019-2023) Delia Arofah; Putri Gantine Lestari; Kaca Dian Meila
Jurnal Penelitian Ekonomi dan Akuntansi JPENSI Vol. 10 No. 3 (2025): Jurnal Penelitian Ekonomi dan Akuntansia (JPENSI)
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

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Abstract

Sektor pertambangan di Indonesia memiliki peran penting sebagai salah satu kontributor terbesar terhadap Produk Domestik Bruto (PDB). Namun, di balik kontribusi yang besar tersebut, sektor ini juga mencatat jumlah perusahaan terbanyak yang mengalami delisting dari Bursa Efek Indonesia. Kondisi yang kontradiktif ini mengindikasikan adanya kerentanan keuangan yang berpotensi menimbulkan financial distress pada perusahaan.. Penelitian ini bertujuan untuk mengetahui pengaruh capital intensity dan sales growth terhadap kondisi financial distress pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2019–2023. Variabel dependen dalam penelitian ini adalah financial distress yang diukur menggunakan metode Altman Z-Score, sedangkan variabel independennya adalah capital intensity dan sales growth. Metode penelitian yang digunakan adalah kuantitatif dengan teknik purposive sampling. Sampel penelitian terdiri dari 16 perusahaan yang dipilih dari 49 populasi. Data penelitian bersumber dari laporan tahunan dan laporan keuangan yang diperoleh melalui situs resmi BEI. Analisis data dilakukan menggunakan uji statistik deskriptif, uji asumsi klasik, analisis regresi logistik, dan uji hipotesis. Hasil penelitian menunjukkan bahwa capital intensity berpengaruh terhadap financial distress, sedangkan sales growth tidak berpengaruh terhadap financial distress. Secara simultan, capital intensity dan sales growth berpengaruh terhadap financial distress. Temuan ini menegaskan bahwa tingginya proporsi aset tetap dapat memengaruhi tingkat risiko financial distress, sementara pertumbuhan penjualan belum tentu mampu mencegah kondisi tersebut.
CAN TAX POLICY HEAL DISASTER-HIT ECONOMIES? A COMPARATIVE PERSPECTIVE FROM INDONESIA AND THE PHILIPPINES Kaca Dian Meila; Putri Gantine Lestari; Zihadi Dikri Muhlisin
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 12 No 1: Mei 2026
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/864brb15

Abstract

This study aims to compare the implementation and effectiveness of post-disaster tax incentives in Indonesia and the Philippines, both developing countries with high levels of disaster vulnerability. Effectiveness in this study is assessed based on the ability of tax policies to reduce short-term economic pressure, maintain business continuity, and support post-disaster economic recovery. This study employs a contextual comparative qualitative approach using the PRISMA model and content analysis of academic literature, tax regulations, institutional reports, and official government documents published between 2004 and 2025. The findings show that both countries implement a combination of fiscal, administrative, and trade incentives for disaster-affected areas. Indonesia adopts a more centralized approach through national regulations, while the Philippines applies a more decentralized approach involving local governments. Indonesia's centralized system provides greater regulatory certainty but faces coordination and administrative challenges. In contrast, the Philippines demonstrates greater responsiveness to local conditions, although implementation varies across regions due to unequal local government capacities. This study concludes that tax incentives play a supporting role in economic recovery; however, their effectiveness is highly influenced by institutional capacity and coordination within post-disaster fiscal policies.
Pendampingan dan Asistensi Relawan Pajak Tax Center UNIBI dalam Pelaporan SPT PPh Orang Pribadi di KPP Pratama Sumedang Kaca Dian Meila; Ridwan Taufik; Risma Handayani; Bagas Dwi Nugroho
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 5 No 2 (2025): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methabdi.Vol5No2.pp301-309

Abstract

The Directorate General of Taxes has an annual work program called Domestic Tax Volunteers (RENJANI) aimed at increasing the contribution and involvement of third parties, namely tax centers. The UNIBI Tax Center has collaborated with the West Java I Regional Office of the Directorate General of Taxes for tax volunteer activities through students to provide assistance, outreach, and education related to taxation to enhance taxpayer compliance, with placements at the Pratama Tax Office in Sumedang. This activity uses a service learning approach combined with an individual approach, where 21 tax volunteers directly assist taxpayers on-site at KPP Pratama Sumedang in reporting the Annual Personal Income Tax Return using forms 1770 SS and 1770 S through e-filing. The results of the Community Service (PkM) activities show that taxpayers in the KPP Pratama Sumedang area are greatly helped and very supportive of the onsite assistance to help taxpayers in reporting the Annual Personal Income Tax Return forms 1770 SS & 1770 S using e-filing on the djponline website
Green Investment and Emission Transparency Practices among IDX Consumer Non-Cyclicals from 2019 – 2024 Astari Dianty; Kaca Dian Meila; Putri Gantine Lestari; Zihadi Dzikri Muchlisin; Zahra Yulianti
Journal of Business, Social and Technology Vol. 7 No. 2 (2026): Journal of Business, Social and Technology
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jbt.v7i2.626

Abstract

Background: A company’s value is an important indicator for investors in assessing investment potential. In the consumer non-cyclical sector listed on the Indonesia Stock Exchange (IDX), firm value has shown a downward trend, as indicated by market value as measured by Price-to-Book Value (PBV). Stakeholder demands extend beyond financial performance to include environmental responsibility, creating urgency for companies to adopt green investment practices and carbon emission transparency. Objective: This study aimed to analyze the relationship between carbon emission disclosure and green investment, both of which are believed to increase firm value. This research was conducted due to limited prior studies, inconsistent results in previous research, and a gap between theory and empirical practice. Methods: The research methodology employed was relevant and technical, using a sample of 78 financial statements from companies in the consumer non-cyclical sector that published sustainability reports and reported profitability during the study period from 2019 to 2024. Data validation techniques included classical assumption testing, path analysis, Cronbach’s coefficient (reliability) testing, t-hypothesis testing, and F-hypothesis testing. Results: Green investment has a significant and positive impact on firm value (t = 2.950, Sig. = 0.004). Carbon emission disclosure also has a significant and positive impact on firm value (t = 2.840, Sig. = 0.004). Simultaneously, both variables significantly explain variations in firm value (F = 6.550, Sig. = 0.003), with an explanatory power of R² = 14.7%. Conclusion: Green investment and carbon emission disclosure each increase firm value, both independently and jointly. Companies that invest in environmental sustainability and disclose their carbon footprint demonstrate responsibility to stakeholders, thereby increasing investor confidence and enhancing corporate valuation.
Co-Authors Andini Dera Jaelani Anggan Dini Wanodya Gute Ulayya Astari Dianty Bagas Dwi Nugroho Delia Arofah Dwi Insyany Mabruroh EKO PURWANTO Elok Faiqoh Himmah Jisika Lestari, Putri Gantine Putri Gantine Lestari Ridwan Taufik Risma Handayani Zahra Yulianti Zihadi Dikri Muhlisin Zihadi Dzikri Muchlisin