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All Journal JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Akuntansi : Jurnal Akuntansi Integratif
Dian Anggraeni
Universitas Diponegoro
Economics, Econometrics & Finance Social Sciences

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Pengaruh Regulasi PPN dan PPnBM serta Pendapatan Terhadap Minat Beli Kendaraan Bermotor Roda Empat (Mobil) di Indonesia Dian Anggraeni; Hasna Mudiarti
Akuntansi : Jurnal Akuntansi Integratif Vol. 8 No. 1 (2022): Volume 8 Nomor 1 April 2022
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v8i1.766

Abstract

This study aims to analyze the influence of the Minister of Finance Regulation Number 77/PMK.010/21 and income on interest in purchasing car in Indonesia. This research is a quantitative study with the Indonesian population and the sampling is determined by random sampling method by distributing questionnaires randomly in several areas. The data was analyzed using the PLS analytic method with SmartPLS software, which included evaluation of the measurement, evaluation of the structural model, and hypothesis testing. The results revealed that regulation and income had a positive and significant effect on interest in car. The R-Squares value was obtained at 61.8%, indicating that the interest in purchasing four-wheeled motorized vehicles is influenced by regulation and income, with the rest explained by other variables not included in this study.
EVALUATION OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE OF PT SOLUSI BANGUN INDONESIA TBK CILACAP PLANT BEFORE AND AFTER THE NAME CHANGE Dian Anggraeni
Jurnal Penelitian Ekonomi dan Akuntansi JPENSI Vol. 10 No. 2 (2025): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

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Abstract

This study evaluates CSR disclosure through the dimensions of implementation and reporting using the GRI G4 framework. The results of the study showed that (1) CSR implementation of Solusi Bangun Indonesia Tbk (SBI) Cilacap Plant of 2017 was said to be good through various programs and approaches, as proven by a Community Satisfaction Index of 84.2%; (2) CSR implementation compliance of SBI Cilacap was high because under conditions of poor financial conditions of 2018, the CSR program continued to be implemented in accordance with the rules of law. SBI Cilacap has complied with Law Number 40 of 2007 and Government Regulation Number 47 of 2012; (3) CSR implementation of SBI Cilacap, in terms of ISO 26000, was appropriate; (4) the level of sustainability reports disclosure of Holcim Indonesia of 2017, based on the GRI G4 framework as a whole reached 38%, environmental categories disclosure reached 62%, while economic and social disclosures only reached 22% and 25%. After the name changed as Solusi Bangun Indonesia of 2019, the level of sustainability reports disclosure of 2019, based on the GRI G4 framework as a whole reached 41%, environmental categories disclosure reached 62%, while economic 33% and social disclosures reached 27%. One of the focuses of this research was to evaluate the CSR implementation in a comprehensive manner through the dimensions of implementation and reporting before and after the name change. No previous studies have examined both of them simultaneously.
Co-Authors Hasna Mudiarti