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All Journal Jurnal Ekonomi Journal The Winners Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Organisasi Dan Manajemen Jurnal Muara Ilmu Ekonomi dan Bisnis Akurasi : Jurnal Studi Akuntansi dan Keuangan Dialektika: Jurnal Ekonomi dan Ilmu Sosial Community Engagement and Emergence Journal (CEEJ) Jurnal Ilmiah Akuntansi Kesatuan Enrichment : Journal of Management Jurnal Bakti Masyarakat Indonesia Cakrawala Repositori Imwi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Action Research Literate (ARL) Jurnal Paradigma Akuntansi Jurnal Kontemporer Akuntansi Prosiding Seri Seminar Nasional Cerdika: Jurnal Ilmiah Indonesia Economics, Business, Accounting & Society Review Journal of Sustainable Community Service International Journal of Application on Economics and Business Equity Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Herlin Tundjung Setijaningsih, Herlin Tundjung
Program Studi PPA, Universitas Tarumanagara
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Public Health Social Sciences Other

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Efektivitas Jaminan Keberlanjutan pada Pelaporan ESG dalam Meningkatkan Kepercayaan Pemangku Kepentingan: Sebuah Studi pada Perusahaan Publik di Indonesia Selama Tahun 2023–2025 Kevin Kevin; Herlin Tundjung Setijaningsih
Action Research Literate Vol. 10 No. 7 (2026): Action Research Literate
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/arl.v10i7.3114

Abstract

Pelaporan Environmental, Social, and Governance (ESG) menjadi instrumen penting bagi perusahaan publik dalam membangun transparansi, akuntabilitas, dan kepercayaan pemangku kepentingan. Di Indonesia, kewajiban pelaporan keberlanjutan diperkuat melalui POJK No. 51/POJK.03/2017 yang mengatur penerapan keuangan berkelanjutan bagi lembaga jasa keuangan, emiten, dan perusahaan publik. Namun, meningkatnya jumlah laporan keberlanjutan belum sepenuhnya menjamin kualitas dan kredibilitas informasi ESG yang disampaikan perusahaan. Salah satu mekanisme yang dapat memperkuat keandalan pelaporan ESG adalah jaminan keberlanjutan atau sustainability assurance, yaitu proses verifikasi independen terhadap informasi keberlanjutan perusahaan. Penelitian ini bertujuan untuk menganalisis efektivitas jaminan keberlanjutan pada pelaporan ESG dalam meningkatkan kepercayaan pemangku kepentingan pada perusahaan publik di Indonesia selama tahun 2023–2025. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan metode studi pustaka dan analisis isi terhadap regulasi, laporan institusional, literatur akademik, serta perkembangan praktik pelaporan keberlanjutan di Indonesia. Hasil kajian menunjukkan bahwa jaminan keberlanjutan efektif meningkatkan kepercayaan pemangku kepentingan melalui peningkatan reliabilitas data ESG, pengurangan risiko greenwashing, penguatan tata kelola perusahaan, dan peningkatan legitimasi sosial. Meskipun demikian, efektivitas jaminan keberlanjutan masih dipengaruhi oleh kualitas data internal, independensi penyedia assurance, standar pemeriksaan yang digunakan, serta keseriusan perusahaan dalam mengintegrasikan ESG ke dalam strategi bisnis. Penelitian ini merekomendasikan penguatan sistem data ESG, peningkatan kualitas assurance, serta kesiapan perusahaan menghadapi standar pengungkapan keberlanjutan yang semakin berkembang.
THE EFFECT OF REWARD PROVISION ON TAXPAYERS (Individual Taxpayers in the Notary Profession in Indonesia) Muhammad Kurniawan Al Bashir Tamar; Herlin Tundjung Setijaningsih
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 1 (2025): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i1.255

Abstract

Tax compliance plays a crucial role in maximizing state income; nonetheless, the level of compliance among individual taxpayers in Indonesia is still quite low. Offering incentives is viewed as one of the techniques that can boost taxpayers' enthusiasm and understanding in meeting their tax responsibilities. This research intends to investigate how the provision of incentives impacts the tax compliance of individual taxpayers, particularly notaries in Indonesia. The study utilizes a quantitative method with a survey approach, collecting notary responses through Google Forms. Information was gathered via a questionnaire that had been validated for accuracy and consistency. The analysis of the data was performed using simple linear regression to evaluate how the reward variable affects the tax compliance level. The findings suggest that the provision of incentives positively and significantly influences the tax compliance of notary taxpayers.
Co-Authors Abadi, Fiter Ade Irawan Adithian, Kevin Andrew Afrian, Yossy Ambarwati , Ajeng Anastassia, Cindy Andarini Handriarti Angela, Jocevine Angelina, Gracia Anggaraeni, Adelia Sekar Sri Apriadi, Riyan Arian Dwi Putri Aristie, Evelyn Asisi Putri Yuvela Habeahan Cecilia Dewi Pratiwi Cecilia Dewi Pratiwi, Cecilia Dewi Clarentina, Viona Cornecia, Vinca Dewi, Yuvati Karuna Elda Selvira Dermawan Estevania, Catherine Estralita Trisnawati Gumelar, Arya Gunawan, Nadya Harahap, Amas Augustian Hartanto, Ary Daniel Hendrian Hendrian, Hendrian Hidayat, Ruben Ida Puspitowati Ignatia, Gresica Jessica Wirawan Josephine, Kezia Kevin Kevin Kurniawan, Inneke Lee, Catrine Lee, Jason Limawan, Elaine Lo , Sanny Marbun, Binsar Hamonangan Masman, Ronnie Resdianto Michael Wijaya Muhammad Kurniawan Al Bashir Tamar Najmani, Andriani Ratna Ngesthi, Priscilla Oliviane Palwaguna, I Made Pahangga Patricia, Chika Pradhono, Gebyar Richard Mikhael Ludony Rufi'i Salim, Felisia Sarfio, Efrina Marsella Sarwo Edy Handoyo Sarwo Edy Handoyo Sarwo Edy Handoyo, Sarwo Edy Setiadi, Regina Angel Sherine, Sherine Sukis Warningsih Sundari, Novia Tavis, Sean Ivander Verawati , Verawati Verena Clarisa Ayu Prameswari Veronika Wibowo, Ilham Gema Woen, Esperansya Desmonda Zumratul Meini