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Corporate Social Responsibility and Tax Avoidance: Evidence from Indonesia Wahyu Agus Winarno; Alwan Sri Kustono; Rochman Effendi; Imam Mas'ud; Oktaviani Ari Wardhaningrum
AKRUAL: JURNAL AKUNTANSI Vol 13 No 1 (2021): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v13n1.p69-82

This study examines the effects of state equity ownership on the relationship between corporate social responsibility investment and tax avoidance. Using a 474 firm-year observation sample of Indonesian companies from 2015 to 2018, we use the ordinary least square and subgroup analysis regressions to estimate the model with various proxies for tax avoidance. The results show that the companies with higher CSR investment have lower tax avoidance behavior in various proxies. In other words, companies with higher social responsibility performance will make lower tax savings. Furthermore, companies with state equity ownership have a lower relationship between CSR spending activities and tax avoidance than nonSEO companies. This research has several implications: First, this study uses total CSR expenditure as a proxy for CSR investment. Further research can create categories based on the type or dimension of CSR. Second, the research sample for state equity ownership is very small, and the next research can use a paired sample. This paper highlights the implication of CSR investment on taxation in Indonesia, and its findings have implications for regulators. Regulators can encourage the company's CSR activities, but the impact of these activities may differ depending on each company's motives, especially tax avoidance.

Recognition and Measurement of Fixed Assets: (Case Study on Government Organizations in Lumajang) Ria Meilan; Alwan Sri Kustono; Wahyu Agus Winarno
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 12 No. 1 (2022): March 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v12i1.662

This research is different from previous research, this research focuses on the process that forms a system in the application of recognition and measurement of fixed assets with the problems that follow based on the perspective of PSAP 07. This type of qualitative research is used in this study with a case study approach. Sources of data through interviews, documentation, and observations of asset officers and accounting officers within the Dinas Kesehatan and UPT Puskesmas of Lumajang Regency. The validity of the data using the triangulation technique. The results of the study indicate that the application of recognition and measurement of fixed assets based on the perspective of PSAP 07 is carried out by the system that has been formed in the organization. This system serves as the basis for employees who are responsible for managing fixed assets. A theoretical contribution to this research is to strengthen Institutional theory. The practical contribution is a recommendation for the government maintain the system that has been formed with the hope that the management of fixed assets in OPD will be of higher quality.

Financial Distress and Earnings Management: The Role of Internal Control as Moderating Variable Feni Wilamsari; Siti Maria Wardayati; Agus Wahyu Winarno
International Journal of Social Science and Business Vol. 6 No. 3 (2022): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v6i3.46510

Various types of potential risks, such as the COVID-19 pandemic we are currently facing, will ultimately affect the success of business performance. Therefore, in an effort to cover up these problems, managers sometimes make various efforts to maintain corporate image, one of which is earnings management. Earnings management actions are often seen as opportunistic behavior that harms many parties, especially investors. Using a sample of manufacturing companies listed on the Indonesian Stock Exchange for the period 2017-2019, this study investigates the effect of financial distress on earnings management behavior and further investigates the role of internal control as moderation. The results show that companies under higher financial distress pressure tend to have managers practice earnings management to cover up poor performance. In addition, the leverage control variable has an influence on earnings management. Internal control able to moderate the relationship between financial distress and earnings management. This study provides additional information on earnings management and the role of internal control for companies with financial distress. Furthermore, this research also has implications for regulators regarding the importance of internal control standards for companies.

Determinants of Firm Value in Banking Companies in Indonesia Femba Akris Diantoro; Ahmad Roziq; Wahyu Agus Winarno
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 12 No. 3 (2022): September 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v6i3.814

This study aims to of the variables determining the value of banking companies in the 2018-2020 period, sample selection using purposive sampling, which used the annual financial statements of banking companies. Research using path analysis results in research that Liquidity, firm size, capital structure is not significant to the value of dividend policy dividend significant effect. Liquidity, company size, capital structure and policies dividends are not significant to firm value, while profitability is significant to firm value. The implication of banking companies for issuers in Indonesia is that with the awareness that issuers have of the importance of company value, it must be maintained properly, because it can be influenced by a separate thought or perception of investment, and companies in increasing company performance. The implications of the theoretical benefits of this research are expected to provide information or contribute to the development of existing theories in Indonesia, so that academics can get enough information for further research on firm value.

Penggunaan Dana Desa Pada Masa Pandemi Covid-19: Studi Desa Kendit Kecamatan Kendit Kabupaten Situbondo Radhiatul Nurul Jannah; Alwan Sri Kustono; Wahyu Agus Winarno
Jurnal Akuntansi Terapan dan Bisnis Vol 2 No 2 (2022): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v2i2.3596

This study aims to analyze and determine the planning, implementation and administration of the use of This study aims to analyze and determine the planning, implementation and administration of the use of village funds for the 2020 fiscal year in the context of handling Covid-19 in Kendit Village, Situbondo Regency. This was in accordance with the condition of the village government, at that time experiencing policy confusion. Due to various regulations that change so that it has an impact on the delay in the preparation and changes of the village RKP, preparation of the RAB and APBDes. The type of research used is descriptive qualitative with a case study approach. The research data were secondary and primary data which were further analyzed through triangulation techniques. The results of this study are the process of reallocating the Kendit Village Fund for the 2020 fiscal year carried out in accordance with applicable rules and regulations. The village government does not experience policy confusion regarding changing regulations so that the process runs well. There is a separate policy benchmark carried out by the Kendit Village government in the planning and implementation of the BLT-DD and PKTD programs.

ESG and firm performance: The role of digitalization Rizky Eriandani; Wahyu Agus Winarno
Journal of Accounting and Investment Vol 24, No 3: September 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v24i3.20044

Research aims: This research aims to examine the impact of social, environmental, and governance (ESG) responsibilities on firm performance – books and markets. It also analyzes the role of digitalization in the relationship between ESG and firm performance.Design/Methodology/Approach: The population in this study was all companies listed on the Indonesian Stock Exchange in 2017-2021. The sampling technique used purposive sampling with a total sample of 347 firm-years. Testing hypotheses moderated regression analysis and subgroup analysis.Research findings: Empirical findings demonstrated that ESG responsibilities could improve company performance, both book performance and market performance. On the contrary, digitization could not boost the company's performance. Moreover, digitalization was unable to moderate the relationship between the two. However, when the samples were separated based on digitization variables, the results revealed that ESG had a positive impact on performance only in companies that adopted digital technology.Theoretical contribution/Originality: In addition to enriching literature related to agency and stakeholder theory, this research reinforces empirical evidence of the role of ESG in increasing the value of the company. The results also highlight digital adoption to support environmentally and socially responsible activities. Nevertheless, the impact of digitization on company performance has not been proven. This research contributes to the literature about ESG and digitalization that imply corporate value creation.Practitioner/Policy implication: This research contributes to corporate management to enhance social and environmental responsibility, as well as prompt adoption of digital technology.Research limitation/Implication: This research has some limitations. First, the sample was limited because not all companies in Indonesia had ESG scores in Bloomberg. Second, the measurement of digitalization on the sub-sample only used a dummy and did not differentiate the type of digitization that the company adopted.

Modification of Technology Acceptance Model in Regional Development Information System Elsya Herwiyanti; Wahyu Agus Winarno; Muhammad Miqdad
Jurnal Akuntansi dan Pajak Vol 24, No 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i1.6167

The aim of this study is to analyze the factors that influence the acceptance of the Regional Development Information System (SIPD) using the Technology Acceptance Model (TAM) theory. Based on the TAM theory, there are two perceptions that influence behavioral intentions in accepting the use of the system, namely perceived of usefulness and perceived ease of use. Design of this research is modified among Technology Acceptance Model 3, Perceived Risk, and Trust as the predictors. The subject of the study are the users of SIPD who are employees of each department in Banyuwangi . The results of this study are expected to indicate the factors that can affect the optimization of SIPD acceptance.

ESG and firm performance: The role of digitalization Rizky Eriandani; Wahyu Agus Winarno
Journal of Accounting and Investment Vol. 24 No. 3: September 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v24i3.20044

Research aims: This research aims to examine the impact of social, environmental, and governance (ESG) responsibilities on firm performance – books and markets. It also analyzes the role of digitalization in the relationship between ESG and firm performance.Design/Methodology/Approach: The population in this study was all companies listed on the Indonesian Stock Exchange in 2017-2021. The sampling technique used purposive sampling with a total sample of 347 firm-years. Testing hypotheses moderated regression analysis and subgroup analysis.Research findings: Empirical findings demonstrated that ESG responsibilities could improve company performance, both book performance and market performance. On the contrary, digitization could not boost the company's performance. Moreover, digitalization was unable to moderate the relationship between the two. However, when the samples were separated based on digitization variables, the results revealed that ESG had a positive impact on performance only in companies that adopted digital technology.Theoretical contribution/Originality: In addition to enriching literature related to agency and stakeholder theory, this research reinforces empirical evidence of the role of ESG in increasing the value of the company. The results also highlight digital adoption to support environmentally and socially responsible activities. Nevertheless, the impact of digitization on company performance has not been proven. This research contributes to the literature about ESG and digitalization that imply corporate value creation.Practitioner/Policy implication: This research contributes to corporate management to enhance social and environmental responsibility, as well as prompt adoption of digital technology.Research limitation/Implication: This research has some limitations. First, the sample was limited because not all companies in Indonesia had ESG scores in Bloomberg. Second, the measurement of digitalization on the sub-sample only used a dummy and did not differentiate the type of digitization that the company adopted.

DESAIN DASHBOARD INTERAKTIF KINERJA KEUANGAN GUNA MENDUKUNG KEPUTUSAN BISNIS LEVEL TOP MANAJEMEN PADA CV BIMA TECHNOLOGIES Mufiro, Adelia; Winarno, Wahyu Agus; Wardhaningrum, Oktaviani Ari
ABDI MAKARTI Vol 4, No 1 (2025): ABDI MAKARTI
Publisher : Sekolah Tinggi Ilmu Ekonomi AMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52353/abdimakarti.v4i1.785

As a rapidly growing technology company, CV Bima Technologies faces the challenge of making quick and effective business decisions. A key issue is the lack of detailed visualized financial information, such as receivables per customer and debts per creditor. This community service project aims to design a decision support system using interactive dashboards powered by Microsoft Power BI to provide real-time insights into business development and monitor ongoing projects. The method involves collecting primary data through interviews and additional financial data, which are then analyzed and simplified for visualization. The resulting interactive dashboard displays detailed customer receivables, including project name, customer name, nominal amount, repayment date, receivable status, outstanding debt, and percentage of collectable receivables. Debt visualization includes item name, debt amount, creditor, due date, debt status, and debt status amounts. Additionally, the project realization report provides a list of projects, goods and services used, planned prices, bid prices, and actual expenditures. The implementation of this system allows CV Bima Technologies’ management to monitor financial health and project progress in real time, enabling more informed decision-making and improved business control.

Pengaruh Kualitas Sistem, Kualitas Informasi, Kualitas Pelayanan Rail Ticketing System (RTS) Terhadap Kepuasan Pengguna (Studi Empiris Pada PT. KERETA API INDONESIA (PERSERO) DAOP 9 JEMBER) Winda Septianita; Wahyu Agus Winarno; Alfi Arif
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 1 No. 1 (2014)
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v1i1.570

Tujuan dari penelitian ini adalah untuk menguji pengaruh kualitas sistem, kualitas informasi, serta kualitas pelayanan Rail Ticketing System (RTS) pada kepuasan penguna (studi empiris pada PT. Kereta Api Indonesia (Persero) Daop 9 Jember). Penelitian ini menggunakan metode kuesioner dan wawancara dalam memperoleh data dan informasi untuk dianalisis. Populasi dalam penelitian ini adalah pengguna (pelanggan) yang melakukan pembelian tiket melalui sistem online RTS di PT. KAI (Persero) Daop 9 Jember. Teknik pengambilan sampel menggunakan metode purposive sampling. Kriteria yang digunakan adalah pengguna yang melakukan pembelian tiket secara online atau menggunakan Rail Ticketing System sendiri tanpa melalui perantara seperti indomart dan lain-lain serta data yang digunakan berdasarkan periode atau waktu pelaksanaan penelitian (Â± 2 bulan). Jumlah sampel dalam penelitian ini yang memenuhi kriteria adalah sebanyak 80 reponden. Metode analisis data yang digunakan dalam penelitian ini yaitu metode analisis regresi linier berganda. Penelitian ini menggunakan Uji F untuk menguji kelayakan model dan Uji t digunakan untuk mengetahui signifikansi dari pengaruh variabel independen secara parsial terhadap variabel dependen. Hasil penelitian ini menunjukkan bahwa variabel kualitas sistem berpengaruh secara positif terhadap kepuasan pengguna, variabel kualitas informasi berpengaruh secara positif terhadap kepuasan pengguna, dan variabel kualitas pelayanan berpengaruh secara positif terhadap kepuasan pengguna.

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