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All Journal TARBIYA : Journal Education in Muslim Society MIX : Jurnal Ilmiah Manajemen Ikonomika : Jurnal Ekonomi dan Bisnis Islam Perisai : Islamic Banking and Finance Journal International Journal of Supply Chain Management Jurnal Mantik Jurnal Abdi Masyarakat (JAM) Jurnal Pengabdian Masyarakat Ilmu Keguruan dan Pendidikan (JPM-IKP) Jurnal Akuntansi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of Islamic Economics and Social Science (JIESS) Jurnal Abdi Masyarakat Multidisiplin Jurnal Lemhannas RI Journal of Accounting and Finance Management (JAFM) Jurnal Ilmu Multidisplin Proceeding National Conference Business, Management, and Accounting (NCBMA) Journal of Social and Humanities Business, Management & Accounting Journal Economics & Islamic Finance Journal Social & Economic Bulletin Pelita : Jurnal Penelitian, Terapan dan Aplikatif Nawadeepa: Jurnal Pengabdian Masyarakat
Doktoralina, Caturida Meiwanto
Universitas Dian Nusantara
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Kepatuhan Wajib Pajak: Pemanfaatan Sistem Coretax, Literasi Pajak dan Kemudahan Akses Layanan Perpajakan Dengan Kesadaran Pajak Sebagai Variabel Moderasi (Pada Wajib Pajak Orang Pribadi di KPP Pratama Jakarta Grogol Petamburan Tahun 2024) Oktaviani, Dwi; Lestari, Lestari; Meiwanto Doktoralina, Caturida; Mareta, Sigit; Manshur, Tubagus
Journal of Accounting and Finance Management Vol. 6 No. 5 (2025): Journal of Accounting and Finance Management (November - December 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i5.2567

Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh Pemanfaatan Sistem Coretax, Literasi Pajak, dan Kemudahan Akses Layanan Perpajakan terhadap Kepatuhan Wajib Pajak yang dimoderasi oleh Kesadaran Pajak pada Wajib Pajak Orang Pribadi di KPP Pratama Jakarta Grogol Petamburan Tahun 2024. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik pengambilan data Random Sampling dan menggunakan metode Partial Least Squares-Structural Equation Modeling dengan aplikasi SmartPLS 4.1.1. Hasil penelitian ini menunjukkan bahwa Pemanfaatan Sistem Coretax tidak berpengaruh terhadap Kepatuhan Wajib Pajak, sedangkan Literasi Pajak, Kemudahan Akses Layanan Perpajakan, dan Kesadaran Pajak berpengaruh terhadap Kepatuhan Wajib Pajak. Selain itu, peran Kesadaran Pajak sebagai variabel moderasi tidak memperkuat hubungan antara Pemanfaatan Sistem Coretax maupun Kemudahan Akses Layanan Perpajakan, namun dapat memperkuat hubungan antara Literasi Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Jakarta Grogol Petamburan. Temuan ini diharapkan dapat memberikan kontribusi pemikiran ilmiah yang bermanfaat sebagai referensi bagi peneliti selanjutnya dan memberikan pertimbangan tolak ukur dalam gambaran mengenai Pemanfaatan Sistem Coretax, Literasi Pajak, Kemudahan Akses Layanan Perpajakan dan Kesadaran Pajak untuk memprediksi Kepatuhan Wajib Pajak.
Sharia Literacy as Social Capital: A Comparative Study between Indonesia and Other Muslim Countries Hermawan, Rido; Setiyono, Kup Yanto; Doktoralina, Caturida Meiwanto; Lukashenko, Inna Vladimirovna; Nugroho, Lucky
Economics & Islamic Finance Journal (ECIF) Vol. 2 No. 2 (2025): ECIF Journal August 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/ecif.v2i2.187

Abstract

Without appropriate sharia literacy, the Muslims living in Muslim majority countries have not been able to be part of the Islamic finance movement led by these institutions. This paper discusses sharia literacy as social capital to boost Islamic financial inclusion: a case of Indonesia and comparative perspective of Malaysia, Türkiye, Pakistan and Bangladesh. Using a structured narrative literature review, the study follows qualitative descriptive approach and reviews literature on Islamic financial literacy, social capital theory, financial inclusion, digital literacy and normative underpinnings of Islamic economics. Results indicate that sharia literacy incorporating both the technical and moral-spiritual aspects of sharia  sustains collective norms, cultivates a trust in institutions, and fosters participation in voluntary systems of sharia-complaint finance. Islamic social capital plays a vital role in increasing financial inclusion, whereas digital literacy helps to widen access. Indonesia’s gap, of a literacy index 39.11% and an inclusion rate of just 12.88% in 2023, shows not an absence of Islamic social foundations but the difficulty in processes of converting literacy to sustained financial behaviour. Utilising maqāṣid al-sharī'ah-based frameworks within financial education and policy is a strategic approach with the potential to reshape financial literacy levels in the Islamic financial ecosystem.
GREEN ACCOUNTING, ECO-EFFICIENCY, AND CORPORATE FINANCIAL PERFORMANCE Indi Rahma; Sigit Mareta; Caturida Meiwanto Doktoralina; Natalia Santoso; Ahmad Badawi
Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

This study to analyze the relationship between Green Accounting, Eco Efficiency and Carbon Emission Disclosure to financial performance. This study uses a quantitative approach with secondary data analysis taken form the annual reports of companies listed on the Indonesia Stock Exchange (IDX). This study examines the relationship between independent variables, namely Green Accounting, Eco Efficiency and Carbon Emission Disclosure with the dependent variable, namely Financial Performance. This approach allows researchers to identify significant patterns confirm and relationships between environmentally friendly practice and company financial results. These findings confirm that transparency in carbon emission disclosure can increase investor confidence and contribute to better financial performance. This study provides originality regarding Green Accounting and Financial Performance in Indonesia, and provides empirical evidence supporting the importance of carbon emission disclosure in increasing transparency and investor confidence. This study not only highlights the importance of implementing environmentally friendly practices, but also encourages cross-sector collaboration to achieve better sustainability and energy efficiency goals.
A CONCEPTUAL FRAMEWORK FOR SUPERIOR HIGH-QUALITY HUMAN CAPITAL IN THE ACCOUNTING PROFESSION Ranita Puspita Sari Dewi; Laili Fauziah; Sigit Mareta; Kup Yanto Setiono; Caturida Meiwanto Doktoralina
Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

Strengthening the accounting profession to support the Golden Indonesia 2045 vision requires improving the quality of human resources to respond to the acceleration of technological transformation, the development of international professional standards, and the increasing demands for ethical accountability. Human capital theory has emphasised that investments in education, experience, and professional development enhance individual and organisational performance, yet the integration of human resource theory into accounting studies that project future competency needs remains limited. Therefore, this conceptual study develops a framework for a model of human resource excellence relevant to the accounting profession. This research employs a qualitative approach using a literature review method by analysing relevant scientific literature. The data were analysed using a descriptive qualitative approach through theoretical synthesis and content analysis. This conceptual study place technical accounting competency, digital literacy, and ethical judgement as key domains shaping professionalism in a knowledge-based economy. The framework integrates Werther and Davis's competency theory to explain the interaction between knowledge, skills, and behaviour in producing superior and competitive human resources. A human resource accounting perspective further strengthens this approach by recognising employees as strategic organisational assets that create sustainable value. The synthesis of various theoretical perspectives produces a conceptual model that can serve as a basis for developing accounting education curricula, professional development policies, and an empirical research agenda to strengthen the capacity of Indonesian accountants to face global economic dynamics.
Mediating Role of Financial Transparency in Strengthening Economic Resilience Sigit Mareta; C.M. Doktoralina; Lestari; Ranita Puspita Sari; Peter Azarya Misael Andrew Christsetyo
Jurnal Lemhannas RI Vol 13 No 1 (2025)
Publisher : Lembaga Ketahanan Nasional Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55960/jlri.v13i1.1071

Abstract

Purpose: This study investigates the relationship between Corporate Social Responsibility (CSR) and economic resilience in coastal communities in Indonesia, with particular attention to the mediating role of financial transparency. It aims to examine how the economic, social, and environmental dimensions of CSR contribute to resilience in ecologically fragile and socio-economically vulnerable areas. Design/Methodology/Approach: This research adopts a quantitative design based on a causal model. Data were obtained through structured questionnaires administered to 100 respondents in Segarajaya Village, Bekasi Regency. Multiple linear regression was employed to analyse the direct and mediating effects of CSR and financial transparency on economic resilience. Findings: The results reveal that social CSR significantly contributes to both economic resilience and financial transparency. Environmental CSR enhances transparency but does not have a direct impact on resilience, while economic CSR demonstrates no significant effect. Financial transparency independently influences resilience yet does not mediate the relationship between CSR and resilience. Originality/Value: This study offers a novel contribution to CSR scholarship by incorporating financial transparency as a key factor in evaluating CSR effectiveness. It provides practical recommendations for developing community-oriented CSR strategies aligned with national development goals, regulatory mandates, and the broader framework of non-military national resilience. The findings emphasise the importance of financial governance in promoting inclusive and sustainable development in coastal regions.
Co-Authors Abd. Rasyid Syamsuri Abdullah, Muhamad Al Faruq Abdullah, Sakinatul Raadiyah Ade Maharini Adiandari Adhy Purnama, Adhy Adi Prayogo, Dhani Ahmad Badawi Ahmad Shaifull Anuar Ainul Hijji Anuar Ahmad Shukor, Ahmad Shaifful Anuar, Ahmad Shaifull Apollo Apriani, Ari Azreen Hamiza B. Busaini, B. Bahari, Zakaria Christsetyo, Peter Azarya Misael Andrew Desliyadi, Zahra Ramadhania Desty Febrian, Wenny Dewi Anggraini Dewi, Ranita Puspita Sari Edy Suryadi Fachry Abda El Rahman Febrian, Wenny Desty Fitri Indriawati Hatizal, Nor Hermawan, Rido Igorevna, Volkhonova Mariya Indi Rahma Ismail, Nor Asmat Istianingsih Istianingsih, Istianingsih Jahid Hasan Rony Kup Yanto Setiono Laili Fauziah Lestari Lestari Lestari Lestari Lina Haningsih Lina Haningsih Lucky Nugroho Lukashenko, Inna Vladimirovna Luna Haningsih Lutfi Alhazami Manshur, Tubagus Mareta, Sigit Maulana, Diky Natalia Santoso Nurhidayat, Agusman NURUL HIDAYAH Oktaviani, Dwi Peter Azarya Misael Andrew Christsetyo Prabantoro, Albertus Magnus Putut Prayogo, Dhani Adi Putri, Gina Permana Ranita Puspita Sari Ranita Puspita Sari Dewi Rashed Jahangir Rini Sulistiyowati Safira Safira Sakinatul Raadiyah Abdullah Salimah Yahaya Setiyono, Kup Yanto Shaifull Anuar, Ahmad Shinta Melzatia Sigit Mareta Sigit Mareta Sri Anah Totona , Saiful Wahyuni, Efa Willy Arafah, Willy Wiwik Utami Yananto Mihadi Putra Yudhi Herliansyah Zakaria Bahari Zakaria Bahari Zakaria Bahari Zulkifli . Zulkifli . Zulkifli Zulkifli