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INSTITUTIONAL INVESTORS, CONSUMER SENTIMENT AND SUSTAINABILITY PERFORMANCE MODERATED BY GREEN INNOVATION Fenny Marietza; Nila Aprila; Madani Hatta
JISOS: JURNAL ILMU SOSIAL Vol. 1 No. 12: Januari 2023
Publisher : Bajang Institute

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This study aims to examine the effect between institutional ownership and consumer sentiment using CCI index on sustainability performance moderated by green innovation. The sustainability performance measured by ESG index, and the green innovation variable with two indicator such as green product and green process is a variable that has never been used before as a moderation variable. The sample of this study is companies listed on the LQ45 Index on the IDX from 2018 to 2021. The analysis method used is moderation regression analysis assisted by EViews in data processing. The results show institutional ownership has no influence on the company's sustainability performance. The consumer sentiment has a positive influence on the company's sustainability performance. Meanwhile, green innovation cannot be a variable that can strengthen or weaken the influence of institutional ownership and consumer sentiment on sustainability performance.

PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH, IMPLEMENTASI SISTEM INFORMASI MANAJEMEN DAERAH, DAN SISTEM PENGENDALIAN INTERNAL PEMERINTAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN SELUMA Tri Ikyarti; Nila Aprila
Jurnal Akuntansi Vol. 9 No. 2 (2019)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.9.2.131-140

Effect of application of government accounting standards, implementation of regional management information systems, and government internal control systems on the quality of financial statements at the regional government of seluma district. This research used a quantitative approach, using primary data through questionnaires. Respondents of this research were 26 OPD of part of a financial manager a the regonal governmnt of seluma district. The Variables in thiss researcch is the government accounting standards, implementation of regional management information systems, and govrnment internal contcl systems as independent variables, as well the qualty of local governmnt financiial statements as the dependent variable. The data were analyzed with multiple regression method. The results of hypothesis shown that the government accounting standards, implementation of regional management information systems, and governent internal contral systems give the impact add it was positive to the qality of financial statemnts at the ragional govermment of seluma district.Key words: Management Information Systems, And Government internal Control Systems.

GAYA KEPEMIMPINAN, KOMITMEN ORGANISASI DAN AKUNTABILITAS TERHADAP ORGANIZATION CITIZENSHIP BEHAVIOR DI INSTITUSI MILITER (TNI-AD) KOTA BENGKULU Nila Aprila; Eka Sepriani
Jurnal Akuntansi Vol. 7 No. 1 (2017)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.7.1.13-34

This research evaluates the effect of leadership style, organizational commitment and accountability towards organizational behavior in Military Institution in Indonesia. Data was collected by survey method in TNI-AD located in Kota Bengkulu. One hundred seventy questionaires gathered and analized with smartPLS. The result of this research shows that leadership style, organizational commitment and accountability influences organization citizeship behavior. This research inspired by the phenomenon that there is little research on military area regarding accountability, either in Indonesia or in the world. Thus, this research will give a siginificant literature contribution based on the empirical data analyzes in Military Institution in Indonesia.Keywords: leadership style, organizational commitment, accountability and organization citizenship behavior.

PENGARUH OPINI AUDIT DAN KUALITAS AUDITOR TERHADAP AUDIT DELAY PADA PEMERINTAH KABUPATEN/KOTA DI INDONESIA Nila Aprila; Fachruzzaman Fachruzzaman; Desi Siska Pratiwi
Jurnal Akuntansi Vol. 7 No. 3 (2017)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.7.3.75-86

The purpose of this research is to examine the effect of audit opinion and auditor quality to audit delay on local government in Indonesia. Sampling method used is purposive sampling and the result are 419 local governments in fiscal year 2015. Research data taken from audited financial statements BPK. Method of data analysis using multiple linear regression. The audit opinion and auditor’s professional proficiency has siginificant negative effect on audit delay. And auditor’s accounting educational background has not effect on audit delay.Keywords : audit delay, audit opinion, auditor quality

Niat Menggunakan E-commerce: Suatu Pendekatan Technology Acceptance Models (Studi Pada Usaha Mikro, Kecil dan Menengah Di Kota Bengkulu) Fatrisya Marsyadini; Nila Aprila
Jurnal Akuntansi Vol. 8 No. 1 (2018)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.8.1.55-66

This study was aimed to determine the effect of (1) the perceived ease of use, (2) the perceived usefulness, (3) the attitude towards using, and (4) the intention to use in using the E-commerce on the SMEs in Bengkulu city. The characteristics of the SMEs that were used in this study are the SMEs that are listed on the Department of Cooperatives and SMEs in Bengkulu city in the marketing field, that have not using the E-commerce for business activities yet, but already familiar with E-commerce in private, and already completed the training related to electronic commerce, SMEs recording and accounting. The populations in this study were the SMEs registered in the Department of Cooperatives and SMEs in Bengkulu City in the marketing field. Based on the Purposive Sampling Method, the samples obtained were 87 SMEs. The data is analyzed using SmartPLS 2.0 M3. The analysis shows that the perceived ease of use positively affects perceived usefulness, ease of use perceived positively effects the attitudes towards using, the perceived usefulness positively effects the attitudes towards using, the perceived usefulness positively effects the intention to use, and attitudes towards using positively influences the intention to use in using e-commerce in SMEs in Bengkulu city.Key words: perceived ease of use, perceived usefulness, attitude towards using, intention to use

Building a Culture of Compliance: The Influence of Tax Socialization and Inclusion on Indonesian Micro, Small, and Medium Enterprises (MSMEs) Taxpayers Putra, Danang Adi; Nila Aprila; Pratana Puspa Midiastuty; Herawansyah
Open Access Indonesia Journal of Social Sciences Vol. 7 No. 6 (2024): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/oaijss.v7i6.277

Taxes serve as the cornerstone of any nation's economic framework, functioning as both a regulatory mechanism and a primary source of government revenue. They are indispensable for managing taxpayer behavior, ensuring a steady stream of state income, and financing essential public services and infrastructure development. In Indonesia, the compliance of micro, small, and medium enterprises (MSMEs) is pivotal to the nation's fiscal well-being. This study delves into the factors that influence MSME taxpayer compliance, specifically focusing on the role of tax socialization, tax inclusion, and the involvement of tax volunteers. A quantitative research approach was adopted, involving the distribution of questionnaires to MSME taxpayers in Indonesia. The data collected was then analyzed using SPSS software to test the hypotheses regarding the impact of tax socialization, tax inclusion, and tax volunteers on taxpayer compliance. The findings of this study reveal that tax socialization and tax inclusion positively influence the level of tax compliance among Indonesian MSME taxpayers. Furthermore, the involvement of tax volunteers also has a positive impact on enhancing taxpayer compliance. This study underscores the importance of tax socialization and tax inclusion in fostering a culture of compliance among MSMEs in Indonesia. The positive role of tax volunteers in assisting taxpayers and promoting compliance is also highlighted. These findings have significant implications for tax authorities in their efforts to improve tax compliance rates and enhance revenue collection.

Building a Culture of Compliance: The Influence of Tax Socialization and Inclusion on Indonesian Micro, Small, and Medium Enterprises (MSMEs) Taxpayers Putra, Danang Adi; Nila Aprila; Pratana Puspa Midiastuty; Herawansyah
Open Access Indonesia Journal of Social Sciences Vol. 7 No. 6 (2024): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/oaijss.v7i6.277

Taxes serve as the cornerstone of any nation's economic framework, functioning as both a regulatory mechanism and a primary source of government revenue. They are indispensable for managing taxpayer behavior, ensuring a steady stream of state income, and financing essential public services and infrastructure development. In Indonesia, the compliance of micro, small, and medium enterprises (MSMEs) is pivotal to the nation's fiscal well-being. This study delves into the factors that influence MSME taxpayer compliance, specifically focusing on the role of tax socialization, tax inclusion, and the involvement of tax volunteers. A quantitative research approach was adopted, involving the distribution of questionnaires to MSME taxpayers in Indonesia. The data collected was then analyzed using SPSS software to test the hypotheses regarding the impact of tax socialization, tax inclusion, and tax volunteers on taxpayer compliance. The findings of this study reveal that tax socialization and tax inclusion positively influence the level of tax compliance among Indonesian MSME taxpayers. Furthermore, the involvement of tax volunteers also has a positive impact on enhancing taxpayer compliance. This study underscores the importance of tax socialization and tax inclusion in fostering a culture of compliance among MSMEs in Indonesia. The positive role of tax volunteers in assisting taxpayers and promoting compliance is also highlighted. These findings have significant implications for tax authorities in their efforts to improve tax compliance rates and enhance revenue collection.

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