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All Journal JURNAL ECONOMIA JURNAL AKUNTANSI DAN AUDITING TEMA (Jurnal Tera Ilmu Akuntansi) Journal of Accounting and Investment Jurnal Pendidikan Ilmu Sosial Graduasi: Jurnal Bisnis & Ekonomi Jurnal ASET (Akuntansi Riset) AFRE Accounting Financial Review Adi Widya : Jurnal Pengabdian Masyarakat JIA (Jurnal Ilmiah Akuntansi) Journal of Contemporary Accounting INFOKUM Community Empowerment Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Akuntansi dan Keuangan Indonesia Jurnal Dinamika Akuntansi dan Bisnis (JDAB) JAMU : Jurnal Abdi Masyarakat UMUS Jurnal Multidisiplin Sahombu
Bandi Bandi, Bandi
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Journal : Jurnal Dinamika Akuntansi dan Bisnis (JDAB)

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The Disclosure of Carbon Emission in Indonesia: A Systematic Literature Review Nursulistyo, Emy Dwi; Aryani, Y Anni; Bandi, Bandi
Jurnal Dinamika Akuntansi dan Bisnis Vol 10, No 1 (2023): March 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v10i1.27974

Abstract

This study aims to provide a systematic review of research on carbon emission disclosures in the context of Indonesia. Thirty articles published in Indonesian Journals indexed by Science and Technology Index (SINTA) were selected using mapping approach (charting the field). The review found that 87% of the studies employing secondary data based quantitative method, while the other 10% studies used survey method. The resarch findings also revealed two group of determinants of carbon emission disclosure in Indonesia. 53% of the reviewed articles tested the impact of non-financial variables, for example firm age, type of industry. Meanwhile, 47% of the studies investigated the influence of financial variables (for example, leverage, firm value, and profitability) for the carbon emission disclosure. The results of this study provide an updated evaluation of prior studies and research agend for further research in carbon emission.
Telaah Riset Perpajakan di Indonesia: Sebuah Studi Bibliografi Herawati, Nurul; Bandi, Bandi
Jurnal Dinamika Akuntansi dan Bisnis Vol 6, No 1 (2019): Maret 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v6i1.13012

Abstract

ABSTRACTThis research aims to review the development of tax research in Indonesia. It examines 166 articles presented in Simposium Nasional Akuntansi/SNA (National Accounting Symposium) over a 20 year period. The findings show a relatively small portion of tax research presented in SNA (around 8%). Based on the topic classification, 52.4% of tax research related to tax planning topics, 24.1% related to tax compliance topics, and 23.4% related to tax policy. It was also found that 48.1% of tax research related to corporate decision-making topics, 33.3% related to tax avoidance topics, 16.7% related to the role of income tax income information for financial accounting topics, and 1.9% related to tax and asset pricing topics. The research methods that dominate tax research are the archival method (59%), the survey method (28%) and experimental method (4%). The dominance of the author's institutional affiliation is the state university and the minimal participation of tax researcher comes from tax practitioner. These research findings demonstrate the need of further research in taxation, especially qualitative based methods and the involvement of tax practitioners as the researchers in the tax research.ABSTRAKPenelitian ini bertujuan untuk mengkaji perkembangan penelitian pajak di Indonesia. Penulis meneliti 166 artikel yang disajikan dalam Simposium Nasional Akuntansi (SNA) selama 20 tahun. Temuan menunjukkan masih sedikit penelitian pajak yang disajikan dalam SNA (sekitar 8%). Berdasarkan klasifikasi topik, 52,4% penelitian pajak terkait dengan topik perencanaan pajak, 24,1% terkait dengan topik kepatuhan pajak, dan 23,4% terkait dengan kebijakan pajak. Ditemukan juga bahwa 48,1% penelitian pajak terkait dengan topik pengambilan keputusan perusahaan, 33,3% terkait dengan topik penghindaran pajak, 16,7% terkait dengan peran informasi pajak penghasilan, informasi keuangan untuk topik akuntansi keuangan, dan 1,9% terkait dengan pajak dan aset topik penetapan harga. Metode penelitian yang mendominasi penelitian pajak adalah metode arsip (59%), metode survei (28%) dan metode eksperimental (4%). Dominasi afiliasi institusional penulis adalah universitas negeri dan ditemukan juga partisipasi yang rendah para praktisi pajak dalam penelitian perpajakan. Temuan penelitian ini menunjukkan perlunya penelitian lebih lanjut dalam perpajakan, khususnya penggunaan metode berbasis kualitatif dan keterlibatan praktisi pajak sebagai peneliti dalam penelitian pajak.
Co-Authors Adhe Raka Setiawan, Adhe Raka Afrizal Tahar Agung Nur Probohudono Agung Nur Probohudono Agus Susilo AGUS WIDODO Anggita Langgeng Wijaya Cahya Nusantara, Aji Djoko Suhardjanto Djuminah Djuminah, Djuminah Filiana, Filiana Halim Dedy Perdana Hartoko, Sri Hartoko, Sri Jamal Wiwoho Kuncoro Diharjo Muhamad Taqi, Muhamad Muhammad Syafiqurrahman Nugroho, Ign.Novie Endi Nurmadi Harsa Sumarta, Nurmadi Harsa Nurrachma, Claudia Sheva Nursulistyo, Emy Dwi Nurul Herawati Rahmawati, Rahmawati Rochman Arif Siswandari Siswandari, Siswandari Slamet Riyadi Sri Murni Sri Suranta, Sri Tyas, Luluk Ayuning Vidya Ria Shintawati, Vidya Ria Warsina, Warsina Winarna, Jaka Winoto, Surya Adi Y. Anni Aryani