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All Journal Educoretax Jurnal Masyarakat Madani Indonesia Prosiding Amal Insani Foundation Jurnal Akuntansi dan Keuangan
Erlina Sari Pohan
Universitas Al-Khairiyah
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Sustainability Report Terhadap Kinerja Perusahaan Non Keuangan Sunatun Sunatun; Annisa Hafifah Latifah; Rizka Kurniawati; Erlina Sari Pohan
Prosiding Amal Insani Foundation Vol. 2 (2023): PROSIDING NASIONAL
Publisher : Amal Insani Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56721/prosalif.v2.2023.42

Abstract

The purpose of this study is to determine the effect of the disclosure of the sustainability report on the economic dimension of the company’s performance as proxied by Return On Asset (ROA), to determine the effect of the disclosure of the environmental dimension of the sustainability report to the company’s performance(ROA), to determine the effect of the disclosure of the social dimension of the sustainability report to the company’s performance(ROA), to determine the effect of the disclosure of the sustainability report to the dimensions of the economy, the environment, and the social simultaneously on the company’s performance(ROA) in non-financial companies listed on the Indonesian Stock Exchange in 2015-2019. The method used in this research is a quantitative method, while the type of data is secondary data. The population in this study were non-financial companies listed on the Indonesian Stock Exchange in 2015-2019, the sample used is 11 companies out of 575 companies. Data was processed using SPSS v.23. The result of the study show that partially the disclosure of the sustainability report of the economic dimension has a significant postive effect on the company’s performance, partially the disclosure of the environmental dimension of the sustainability report has no significant effect on the company’s performance, partially the disclosure of the sustainability report of the social dimension has a significant negative effect on the company’s performance. Simultaneously, the disclosure of the sustainability report of the economic, environmental, and social dimensions has a significant positive effect on the company’s performance.
PENGARUH DEBT TO EQUITY RATIO TERHADAP PRICE TO BOOK VALUE DIMEDIASI OLEH RETURN ON EQUITY Erlina Sari Pohan; Neneng Sri Suprihatin; Tri Wahyudi
Jurnal Akuntansi dan Keuangan Vol 8 No 2 (2023): Oktober
Publisher : Jurusan Akuntansi FEB UHO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33772/jak.v8i2.44

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Debt to Equity Ratio terhadap Price To Book Value dimediasi oleh Return On Equity. Jenis penelitian ini merupakan penelitian deskriptif dan asosiatif. Populasi penelitian yaitu perusahaan sektor industri barang konsumsi tahun 2015-2018 sebanyak 45 perusahaan dengan menggunakan metode purposive sampling sehingga sampel yang digunakan sebanyak 27 perusahaan. Analisis data menggunakanan alisis jalur (path analysis), mendeteksi pengaruh mediasi dan uji parsial dengan menggunakan program SPSS (Statistic Product and Service Solution) 25.0 for windows. Hasil penelitian secara parsial menunjukkan bahwa Debt to Equity Ratio berpengaruh negatif dan tidak signifikan terhadap Price To Book Value, Debt to Equity Ratio berpengaruh positif dan tidak signifikan terhadap Return On Equity, Return On Equity berpengaruh positif dan signifikan terhadap Price To Book Value. Dari hasil pengujian path analysis dan uji sobel menunjukkan bahwa Return On Equity sebagai variabel intervening mampu memediasi pengaruh Debt to Equity Ratio terhadap Price To Book Value namun pengaruhnya tidak signifikan.
Enhancing Village Information Transparency and Economic Empowerment Through Website Management Training in West Bayah Tri Wahyudi; Erlina Sari Pohan; Dwi Fitrianingsih; Gita Puspita
Jurnal Masyarakat Madani Indonesia Vol. 5 No. 2 (2026): Mei
Publisher : Alesha Media Digital

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59025/sx1y7456

Abstract

Strengthening public information openness at the village level is crucial to promote transparency, accountability, and community participation. However, the use of village websites in many areas, including Bayah Barat Village in Lebak Regency, is still limited to static information and has not yet developed as an interactive public service medium. This situation is exacerbated by the limited digital literacy of village officials and inadequate internet infrastructure. This community service activity uses a participatory-based training and mentoring model with a learning by doing method. The stages of the activity include initiation, planning, technical training, mentoring, and post-training evaluation. The results show a significant increase in digital literacy among village officials, with the average skill score rising from 52% to 81%. The previously static village website now features activity news, financial reports, and promotion of local SMEs. Post-training evaluation also indicates an increase in public access to information and participation in village deliberations. Although internet infrastructure remains a barrier, this activity successfully demonstrated that a learning by doing approach with continuous evaluation can strengthen the capacity to manage village websites as a tool for public information openness and local economic empowerment.
The effect of tax digitalization and the level of tax understanding on individual taxpayer reporting compliance at the Cilegon Primary Tax Office Erlina Sari Pohan; Yongky Rangga Yuda Nugraha; Alya Tiara Safitri
Educoretax Vol 6 No 7 (2026)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v6i7.2272

Abstract

Tax compliance refers to the condition in which taxpayers fulfill and comply with their tax obligations and exercise their tax rights in accordance with the applicable tax regulations. Taxpayer reporting compliance is one of the most important keys to maximizing state revenue. Although the number of registered individual taxpayers has increased each year, compliance with the submission of Annual Tax Returns (SPT) by individual taxpayers continues to fluctuate. One of the contributing factors is the low level of understanding of tax systems, regulations, and procedures. Although the number of registered taxpayers has increased, not all taxpayers consistently fulfill their tax obligations. One contributing factor is changes in employment status or retirement, which may result in a taxpayer identification number (TIN) becoming inactive. In addition, some taxpayers still perceive that tax reporting obligations are entirely the responsibility of their employers. This misconception is primarily due to a lack of understanding of changes in the tax system. This study aims to examine the effect of tax digitalization and the level of tax understanding on individual taxpayer reporting compliance. The research employs a quantitative method using primary data collected through Likert-scale questionnaires. The sample consists of 100 individual taxpayers who submitted their Annual Tax Returns at the Cilegon Primary Tax Office (KPP Pratama Cilegon), selected using an incidental sampling technique. The results indicate that both partially and simultaneously, tax digitalization and the level of tax understanding have a significant effect on individual taxpayer reporting compliance.
Co-Authors Alya Tiara Safitri Annisa Hafifah Latifah Dwi Fitrianingsih Gita Puspita Neneng Sri Suprihatin, Neneng Sri Rizka Kurniawati Sunatun Sunatun Tri Wahyudi Wahyudi Yongky Rangga Yuda Nugraha