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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha JAM Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Journal of Economic, Bussines and Accounting (COSTING) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI Gorontalo Accounting Journal GEMA EKONOMI Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Cognicia Jurnal Proaksi JASF (Journal of Accounting and Strategic Finance) Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Jurnal Akuntansi RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Journal of Management and Bussines (JOMB) Nusantara Science and Technology Proceedings EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial Equity: Jurnal Akuntansi Jurnal Penelitian dan Pengukuran Psikologi: JPPP International Journal of Economy, Education and Entrepreneurship (IJE3) Behavioral Accounting Journal Transekonomika : Akuntansi, Bisnis dan Keuangan Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Sosial dan Sains PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Moderasi : Journal of Islamic Studies Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Jurnal Ilmiah Ekonomi dan Manajemen IIJSE Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Indonesian Journal of Sustainability Policy and Technology JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Jurnal Pengabdian Masyarakat SENSASI
Endah Susilowati
Accounting Program, Economics And Business Faculty, Universitas Pembangunan Nasional “Veteran” Jawa Timur, Surabaya 60294, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Astronomy Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Neuroscience Physics Social Sciences Other

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PERAN CORPORATE SOCIAL RESPONSIBILITY MEMEDIASI PENGARUH GREEN ACCOUNTING DAN ENVIRONMENTAL PERFORMANCE TERHADAP SUSTAINABLE DEVELOPMENT Shabrina, Shani Nur; Susilowati, Endah
Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Vol 11, No 2 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jep.v11i2.2572

Abstract

ABSTRAKMeningkatnya dampak lingkungan yang ditimbulkan oleh aktivitas bisnis semakin memperkuat urgensi corporate social responsibility (CSR) sebagai instrumen penting dalam mendorong pembangunan berkelanjutan. CSR berperan memastikan perusahaan tidak hanya mengejar pertumbuhan ekonomi, tetapi juga menjaga keseimbangan lingkungan dan kesejahteraan sosial. Penelitian ini bertujuan untuk menganalisis peran CSR dalam memediasi pengaruh green accounting dan environmental performance terhadap sustainable development pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). sampel penelitian terdiri dari 12 perusahaan pertambangan yang terdaftar di BEI dengan data laporan tahunan dan laporan keberlanjutan tahun 2021–2023. Penelitian ini menggunakan pendekatan kuantitatif dengan metode purposive sampling sehingga diperoleh total 36 data observasi. Analisis dilakukan menggunakan software SPSS 26. Hasil penelitian menunjukkan bahwa green accounting dan environmental performance tidak berpengaruh signifikan terhadap CSR, serta CSR tidak mampu memediasi hubungan keduanya terhadap sustainable development. Namun, environmental performance dan CSR berpengaruh signifikan terhadap sustainable development, sedangkan green accounting tidak berpengaruh terhadap sustainable development.ABSTRACTThe increasing environmental impacts caused by business activities have reinforced the urgency of corporate social responsibility (CSR) as a crucial instrument in promoting sustainable development. CSR ensures that companies not only pursue economic growth but also maintain environmental balance and social welfare. This study aims to analyze the role of CSR in mediating the influence of green accounting and environmental performance on sustainable development in companies listed on the Indonesia Stock Exchange (IDX). The research sample consists of 12 mining companies listed on the IDX, using annual reports and sustainability reports from 2021 to 2023. This study employs a quantitative approach with purposive sampling, resulting in a total of 36 observational data. The analysis was conducted using SPSS 26 software. The results indicate that green accounting and environmental performance do not have a significant effect on CSR, and CSR is unable to mediate the relationship between the two and sustainable development. However, environmental performance and CSR have a significant effect on sustainable development, while green accounting shows no effect on sustainable development. 
Intention to Scan QRIS Memediasi Trust dan Attitude terhadap Use Mobile Banking Saputri, Nemshy Elfa; Susilowati, Endah
Gorontalo Accounting Journal Volume 8 Number 2 October 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i2.3759

Abstract

This study aims to examine how the intention to scan QRIS serves as a mediator between trust and attitude toward the use of mobile banking. A quantitative research approach was employed through the distribution of questionnaires. The population in this study consisted of students enrolled in the "Kartu Indonesia Pintar Kuliah" program at the National Development University “Veteran” East Java. A sample of 93 students was selected using probability sampling techniques. Data were analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method. The findings indicate that trust and attitude significantly influence the use of mobile banking; trust and attitude also influence the intention to scan QRIS; the intention to scan QRIS positively affects the use of mobile banking; and the intention to scan QRIS mediates the effect of trust on the use of mobile banking but does not mediate the effect of attitude on the use of mobile banking. The novelty of this research lies in examining the mediating role of the intention to scan QRIS, which has not been previously investigated in earlier studies.
Peran Sustainability Report Dalam Memoderasi Pengaruh Green Accounting Dan Kinerja Keuangan Terhadap Nilai Perusahaan Rahmadani, Sri Ayu Dwi; Susilowati, Endah
Gorontalo Accounting Journal Volume 8 Number 2 October 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i2.3856

Abstract

This research aims to examine the role of environmental sustainability reports in moderating the impact of green accounting and financial performance on firm value. The secondary data used were obtained from company reports on idx.co.id and official corporate websites. The Partial Least Squares (PLS) analysis approach was employed using SmartPLS software. The results indicate that green accounting does not affect firm value, financial performance influences firm value, environmental sustainability reporting affects firm value, environmental sustainability reporting moderates the relationship between green accounting and firm value, environmental sustainability reporting does not moderate the relationship between financial performance and firm value.
Peran Coretax Sebagai Inovasi Digital Pelaporan Pajak SPT Masa PPh 21 Anggraeni, Nia; Susilowati, Endah
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 4 No. 2 (2025): Oktober: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v4i2.6167

Abstract

This study aims to examine the role of Coretax as a digital innovation in reporting the Periodic Tax Return (SPT Masa) for Income Tax Article 21 (PPh 21), which has been nationally implemented since 2025. Coretax is an integrated tax administration system developed by the Directorate General of Taxes to combine the processes of electronic withholding tax slip (e-Bupot) creation, tax return reporting, and tax payment into one efficient and accurate online platform. The system simplifies reporting procedures, accelerates administrative processes, and enhances taxpayer compliance through real-time data integration and automatic validation. However, the implementation of Coretax faces challenges such as technical issues, intensive training needs for staff at Tax Service Offices, and limited digital literacy among taxpayers, especially micro, small, and medium enterprises (MSMEs). This study provides an overview of Coretax’s contribution to supporting the digital transformation of Indonesia’s tax system while identifying obstacles that must be addressed to ensure optimal system performance.
Co-Authors Abdul Aziz Aisyah Regina Al Kindy Al Fatya, Kayyana Ihsan Alfi Ardiyanti Alvian Ananta Pramadya Amin, Ahsanul Hadi Ananda Faticha Putri ANDYARINI, ESTI NOVI Anggraeni, Nia Anindiyadewi, Nabila Carissa Ardilla, Alfin Ardiyanti, Alfi Arie Kusuma Dewa Arie Kusuma Dewa Ariya Mutika Astrini Aning Widoretno Astrini Aning Widoretno Auliah, Alfiah Nur Ayu Nur Fadillah Brian Bayu Ramadhan Citra Dirgahayu Innayati Citra Dirgahayu Innayati Citra Dirgahayu Innayati Corina Joseph Dana Puspitasari Devika Febyanti Diah Hari Suryaningrum Diah Hari Suryaningrum Diah Hari Suryaningrum Diah Hari Suryaningrum Dwi Suhartini Elsa Triandhani Putri Emy Nurmalasari Fadel Muhamad Fadilah, Aidha Kurnia Wardhani Faticha Putri, Ananda Febiani Tevia Permana Firzano Triardanaputra Silalahi Firzano Triardanaputra Silalahi Fitri, Anindo Saka Fransiska, Bella Gading Tio Yuniar Gading Tio Yuniar Gempita Asmaul Husna Hadi, Inthomy Helmy Wahyu Sukiswo Henoch Setyo Purnomo Henoch Setyo Purnomo Hero Priono Hero Priono, Hero Himma Tul Khoiro Ignathia Martha Hendrati Ihza Pahlevi, Marhaendra Ilvia Azhari Salsabila Indrawati Yuhertiana Indrawati Yuhertiana Innayati, Citra Dirgahayu Intan Permatasari Intan Permatasari Izaak, Wilma Cordelia Jabarudin, Ismail Khansa Hasna Khairunnisa Khansa Hasna Nur Khairunnisa Kirana, Nanda Wahyu Indah Leksono, Sukmayudha Novadi Libriko Yodareditiyo Lisa Harnanda Marhaendra Ihza Pahlevi Marisa, Ani Muhammad Daffa Rasyadan Nadifah Ita Purnamasari Nanda Wahyu Indah Kirana Natasya Agustine Nawaal Fakhri Widiantoro Nawangsari, Nonny Laurencia Nayla Fadhlika Rizqi Noegroho, Fajar Nova Lusiana Nur Affifah, Audy Nur Faizah Nurdiana Kus Hartatik Nuril Ade Pramudita Nuril Ade Pramudita Ogi Wisnu Saputra Oryza Tannar Permana, Febiani Tevia Permata, Ayu Novalia Pradita, Sharfina Putri Wiyandari, Rachmanita Putri, Elsa Triandhani Putri, Elsa Triandhani Radendhania Aisyah Selfandari Rahmadani, Sri Ayu Dwi Ramadhan, Raihan Riyan Adinugroho Sal-Sabilla Narita Kusnadi Salsabilla Narita Kusnadi Saputri, Nemshy Elfa Sari Andayani Sari Andayani Sari Andayani Sari Andayani Septa Dinda Alfia, Famia Shabrina, Shani Nur Shaleh, Shaleh Sharfina Pradita Shavira Aisyah Maharani Sofie Yunida Putri St. Rohmawatik Sucahyati, Diarany Sukiswo, Helmy Wahyu Sukmayudha Novadi Leksono Syahnanda, Muhammad Daffa Aqila Tannar, Oryza Tri Maryanti Tri Maryanti Vicky Vendy Wati, Seftin Fitri Ana Widodo, Condro Widoretno, Astrini Aning Widyaningrum, Adelia Eka Wijaya, Raden Muhammad Syah Arief Atmaja Wulandari Hidayanti Yolanda, Wafa Zakharia Vito Trinova Zulfa Aulia Putri Zulfatulkhoiriyah, Zulfatulkhoiriyah