Articles
<![CDATA[The Effect of Green Accounting and Carbon Disclosure to Profitability, Intervened By: Green Innovation ]]>
<![CDATA[Angelia, Veren]]>;
<![CDATA[Lastanti, Hexana Sri]]>
<![CDATA[ International Journal of Education, Information Technology, and Others Vol 7 No 1 (2024): nternational Journal of Education, information technology and others ]]>
Publisher : <![CDATA[Peneliti.net ]]>
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DOI: 10.5281/zenodo.10558697
<![CDATA[The study is aimed to analysis the effects of taxpayer’s motivation, commitment and tax sanctions on the level of individual taxpayer’s obedience at Small & Medium-Sized Entreprises (SMEs) in Jakarta. The study used the quantitative descriptive method, a research design aimed to analyze the correlations or effects among variables by using statistic approaches and mathematic equations. The research involves the individual taxpayers whose have proffessions as Small & Medium-Sized Entreprises (SMEs) to be samples. The data collecting technique is carried out by distributing questionnaire to 200 respondents using the convenience sampling technique, in which only respondents are willing to fill out the questionnaire to be used as study samples. The hypotheses testing technique is carried out by using multiple regression method to test research hypotheses. The results indicated that either partially or simultaneously there are positive effects of taxpayer’s motivation, commitment and tax sanctions on the level of individual taxpayer’s obedience at Small & Medium-Sized Entreprises (SMEs) in Jakarta. These influences are based on the strengthening of the interrelationships among the independent variables which then increase the level of individual taxpayer’s obedience. In this case, the existence of tax sanctions increases the taxpayer’s motivation and commitment so that their level of taxpayer’s obedience increases.]]>
<![CDATA[PENGARUH ENVIRONMENTAL INFORMATION DISCLOSURE, KEPEMILIKAN INSTITUSIONAL, DEWAN KOMISIARIS INDEPENDEN, KOMITE AUDIT TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Eddytia, Tanto]]>;
<![CDATA[Lastanti, Hexana Sri]]>
<![CDATA[ EBID: Ekonomi Bisnis Digital Vol 1, No 2 (2023): Desember ]]>
Publisher : <![CDATA[STMIK Widuri Jakarta ]]>
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DOI: 10.37365/ebid.v1i2.184
<![CDATA[This study aims to determine whether Environmental Information Disclosure, Institutional Ownership, Independent Board of Commissioners, and Audit Committee have an effect on Company Value. The population of this research is all sub-sectors of food and beverage companies listed on the Indonesia Stock Exchange in 2020-2022. The method chosen for sampling was purposive sampling, where sampling was taken based on certain criteria, then 28 food and beverage companies were selected, and multiplied by a period of 3 years so that the amount of data used in this study was 84 samples. The data analysis method used in this study is panel data regression with the Random Effect Model. Data processing in this study used the help of E-Views version 12 software. The results showed that Environmental Information Disclosure (EID), Institutional Ownership (KINS), Independent Board of Commissioners (DKI) had an effect on company value while the Audit Committee (KA) had no effect on the company value.]]>
<![CDATA[Pengaruh Struktur Kepemilikan terhadap Kualitas Audit dengan Koneksi Politik sebagai Variabel Pemoderasi ]]>
<![CDATA[Ahada, Nuris Alifianti]]>;
<![CDATA[Cristy, Melisabeth]]>;
<![CDATA[Lastanti, Hexana Sri]]>
<![CDATA[ BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): BUDGETING : Journal of Business, Management and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/budgeting.v5i2.9222
<![CDATA[This research aims to determine the influence of ownership structure on audit quality with political connections as a moderating variable. The ownership structure is a representation of GCG (Good Corporate Governance) which is proxied by Institutional Ownership, Foreign Ownership, Family Ownership and Blockholder Ownership. This research uses descriptive quantitative methods. The sampling technique uses a purposive sampling method with the samples used in this research being banking companies listed on the Indonesia Stock Exchange (BEI) with research data from 2020 to 2022. The data collection technique is carried out using secondary data in the form of data originating from the company's financial reports. which is listed on the Indonesian Stock Exchange (BEI). The results of this study show that Institutional Ownership and Foreign Ownership have no effect on Audit Quality while Family Ownership and Blockholder Ownership have a positive effect on Audit Quality. And for Political Connections successfully moderated the influence of Foreign Ownership and Blockholder Ownership on Audit Quality. However, it was unsuccessful in moderating the effect of Institutional Ownership and Family Ownership on Audit Quality. Keywords: Audit Quality, Ownership Structure, Political Connections.]]>
<![CDATA[PENGARUH DIVERSITY AND EQUAL OPPORTUNITY, GREEN STRATEGY, DAN GREEN COMMITMENT TERHADAP PENGUNGKAPAN LAPORAN KEBERLANJUTAN PADA PERUSAHAAN TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BURSA EFEK INDONESIA DAN SINGAPURA ]]>
<![CDATA[Nuraini, Yenni]]>;
<![CDATA[Lastanti, Hexana Sri]]>
<![CDATA[ Jurnal Akuntansi Trisakti Vol. 11 No. 1 (2024): Februari ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/jat.v11i1.19078
<![CDATA[Sustainability report are one of the important instruments in environmental, social and government reporting in companies. Disclosure of sustainability reports can reflect how the company contributes in efforts to implement sustainable commitments and strategies. Several factors that can encourage companies to disclose sustainability reports are diversity and equal opportunity, green strategy, and green commitment. This research aims to analyze whether there is an influence of diversity and equal opportunity, green strategy, and green commitment towards disclosure of sustainability reports, based on the Global Reporting Initiative (GRI) G4. The analysis technique used in the research is a multiple linear regression method. The research design is quantitative causality supported by secondary data. The sampling technique uses a purposive sampling method which focuses on 105 obsevation data with sample of companies listed on the Indonesian Stock Exchange and Singapore Stock Exchange in the transportation and logistics sector throughout the period 2018 – 2022. The results of panel data model tests, hypothesis testing, and multiple regression analysis show that both green commitment and diversity & equal opportunity aspects have a positive effect the disclosure of sustainability reports, while green strategy has a negative effect the disclosure of sustainability reports. Therefore, it is recommended to conduct further research to find out why green strategy has a negative effect on sustainability report disclosure.]]>
<![CDATA[HE INFLUENCE OF GREEN ACCOUNTING, CORPORATE EMISSION DISCLOSURE AND CORPORATE ENVIRONMENTAL GOVERNANCE AS A MODERATOR ]]>
<![CDATA[Sofwan Hidayah, Muhammad]]>;
<![CDATA[Sri Lastanti, Hexana]]>
<![CDATA[ JURNAL EKBIS Vol 25 No 2 (2024): JURNAL EKBIS (ANALISIS, PREDIKSI DAN INFORMASI) ]]>
Publisher : <![CDATA[Universitas Islam Lamongan ]]>
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<![CDATA[This study aims to determine and find empirical evidence regarding the Influence of Green Accounting, Corporate Emission Disclosure and Corporate Environmental Performance on Financial Performance with Corporate Governance as a Moderator. This study uses secondary data with data collection techniques using financial and annual reports of energy sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. This study uses a purposive sampling technique with a total sample of 96 from 32 companies. Data testing in this study uses multiple linear regression analysis. The results of the study indicate that Green accounting has a negative and significant effect on financial performance. Carbon emission disclosure has a positive and significant effect on financial performance. Corporate environmental performance does not have a significant effect on financial performance. Corporate governance weakens the effect of green accounting on financial performance, Corporate governance strengthens the effect of carbon emission disclosure on financial performance. Corporate governance is unable to moderate the effect of corporate environmental performance on financial performance, Corporate Governance of the company is unable to moderate the effect of Corporate environmental on financial performance.]]>
<![CDATA[Pengaruh Thin Capitalization dan Transfer Pricing Terhadap Tax Avoidance Dengan Kepemilikan Institusional sebagai Variabel Moderasi ]]>
<![CDATA[Rahmadhani, Givania]]>;
<![CDATA[Lastanti, Hexana Sri]]>
<![CDATA[ Jurnal Pajak dan Bisnis Vol 5 No 1 (2024): Journal Of Tax and Business ]]>
Publisher : <![CDATA[LPPM-STPI ]]>
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DOI: 10.55336/jpb.v5i1.157
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh thin capitalization dan transfer pricing dengan kepemilikan institusional sebagai moderasi terhadap tax avoidance. Populasi yang digunakan dalam penelitian ini adalah perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2020 - 2022. Variabel dependen yaitu tax avoidance dan variabel independen adalah thin capitalization dan transfer pricing. Variabel moderasi yaitu kepemilikan institusional. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Hasil penelitian ini menunjukan bahwa thin capitalization berpengaruh terhadap tax avoidance. Transfer pricing tidak berpengaruh terhadap tax avoidance. Kepemilikan institusional tidak dapat memoderasi pengaruh thin capitalization dan transfer pricing terhadap tax avoidance]]>
<![CDATA[Strategi Bisnis Dalam Memoderasi Pengaruh Ketidakpastian Lingkungan, Financial Distress, Dan Internal Control Terhadap Tax Avoidance ]]>
<![CDATA[Iksan, Khairul]]>;
<![CDATA[Lastanti, Hexana Sri]]>
<![CDATA[ Jurnal Pajak dan Bisnis Vol 6 No 1 (2025): Journal of Tax and Business ]]>
Publisher : <![CDATA[LPPM-STPI ]]>
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DOI: 10.55336/jpb.v6i1.187
<![CDATA[Penelitian ini bertujuan untuk menganalisis ketidakpastian lingkungan, financial distress, dan internal kontrol terhadap tax avoidance dengan strategi bisnis sebagai variable moderasi. Populasi pada penelitian ini adalah 87 perusahaan konsumer non siklikal yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2018-2020. Metode pengambilan sampel menggunakan metode purposive sampling. Data yang digunakan adalah data sekunder dengan menggunakan analisis regresi data panel menggunakan software eviews 12.0. Hasil penelitian menunjukkan bahwa Ketidakpastian Lingkungan tidak memiliki pengaruh signifikan terhadap Tax Avoidance, Financial Distress memiliki pengaruh positif yang signifikan terhadap Tax Avoidance, Pengendalian internal memiliki pengaruh signifikan terhadap Tax Avoidance. Sedangkan Strategi Bisnis tidak mampu memoderasi pengaruh Ketidakpastian Lingkungan terhadap Tax Avoidance dan tidak memiliki dampak signifikan dalam mempengaruhi Internal Control terhadap Tax Avoidance, tetapi strategi bisnis dapat memperkuat pengaruh Financial Distress terhadap Tax Avoidance.]]>
<![CDATA[PENGARUH KECURANGAN LAPORAN KEUANGAN, KINERJA KEUANGAN DAN SUSTAINABILITY DISCLOSURE TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Purwanto, Dwi]]>;
<![CDATA[Lastanti, Hexana Sri]]>
<![CDATA[ Jurnal Akuntansi Trisakti Vol. 12 No. 1 (2025): Februari ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/v12i1.22139
<![CDATA[This study aims to determine the impact of financial statement fraud, financial performance and sustainability disclosure on firm value. Using financial data from technology companies listed on the Indonesia Stock Exchange between 2020 and 2023, this study employs a panel data regression method. The results of this study are show that financial statement fraud has a negative impact on firm value, while financial performance proxied by profitability ratios and solvency ratios has a positive impact. However, financial performance proxied by liquidity as well as sustainability disclosure actually has a negative impact, which indicates that investors in Indonesia have not fully considered sustainability reports in firm value.]]>
<![CDATA[Corporate Risk as a Mediator in Banking Financial Performance: Examining the Impacts of Sustainable Finance, Governance, and Auditor Reputation ]]>
<![CDATA[Azizah, Farah Nur]]>;
<![CDATA[Lastanti, Hexana Sri]]>
<![CDATA[ WIDYAKALA JOURNAL : JOURNAL OF PEMBANGUNAN JAYA UNIVERSITY Vol 12, No 1 (2025): Urban Lifestyle and Urban Development ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat UPJ ]]>
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DOI: 10.36262/widyakala.v12i1.1206
<![CDATA[This study investigates the role of corporate risk as a mediator in the relationship between sustainable finance, governance mechanisms, and auditor reputation on banking financial performance. With the increasing emphasis on sustainable finance, particularly following regulations like POJK No.51/POJK.03/2017, the integration of economic, social, and environmental factors in financial reporting has gained prominence. The research employs a quantitative methodology using SMARTPLS version 4.0 and SEM-PLS analysis, focusing on data from banking institutions listed on the Indonesia Stock Exchange from 2021 to 2023. The findings reveal that auditor reputation significantly enhances financial performance, while corporate risk negatively impacts it. Sustainable finance shows a positive but insignificant effect, and governance mechanisms do not significantly influence financial performance. Notably, corporate risk significantly mediates the relationship between sustainable finance and financial performance, indicating that effective risk management is crucial for leveraging sustainable finance initiatives. This study contributes to the understanding of how corporate governance and sustainable practices can enhance financial stability in the banking sector]]>
<![CDATA[Pelatihan Teknik Foto dan Video Produk Pada Story dan Reel Instagram Sebagai Cara Mengoptimalkan Pemasaran Melalui Media Sosial ]]>
<![CDATA[Matusin, Ina Oktaviana]]>;
<![CDATA[Anggiani, Sarfilianty]]>;
<![CDATA[Sri Lastanti, Hexana]]>;
<![CDATA[Ilham Ali Noor]]>
<![CDATA[ Dirkantara Indonesia Vol. 3 No. 2 (2025): September-Februari ]]>
Publisher : <![CDATA[PT. Cendekia Sapta Indonesia ]]>
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DOI: 10.55837/di.v3i2.118
<![CDATA[Visual berupa foto suatu produk memiliki peran yang sangat penting dalam menunjang usaha, khususnya yang menjual produknya melalui media sosial seperti Instagram. Mitra pada kegiatan pengabdian masyarakat ini adalah UMKM Azalea Grand Depok City (GDC) di kelurahan Jati Mulya, dimana sebagian besar usahanya masih skala usaha mikro kecil. Pelaku UMKM Azalea ini umumnya memiliki usaha sampingan yang dilakukan secara mandiri dengan berbagai jenis bidang usaha makanan dan minuman. Dalam memasarkan produknya pelaku UMKM ini telah menggunakan media sosial, khususnya Instagram. Namun pada kenyataannya, penggunaan media sosial Instagram ini tidak memberikan dampak yang berarti bagi penjualan produk Dari hasil wawancara dan diskusi dengan pihak mitra, dapat disimpulkan bahwa foto maupun video produk yang ditayangkan pada story dan reel Instagram terlihat tidak menarik. Kegiatan PkM ini bertujuan untuk meningkatkan kemampuan pelaku UMKM Azalea dalam hal teknik foto dan video produk agar foto ataupun video yang dihasilkan menjadi lebih menarik ketika ditampilkan dimedia sosial, sehingga diharapkan dapat mengoptimalkan pemasaran melalui media sosial. Pelaksanaan dilakukan dengan metode pelatihan dan penyuluhan yang dilanjutkan dengan diskusi dan tanya jawab dengan peserta. Hasil evaluasi menunjukkan bahwa menurut peserta pelatihan (pelaku UMKM Azalea GDC) materi pelatihan teknik foto dan video produk yang diberikan sangat sesuai dengan kebutuhan mereka. Materi disajikan dengan menarik, jelas dan mudah dipahami. Disamping itu peserta pelatihan sangat berkeinginan untuk mempelajari materi lebih mendalam dan sangat berharap pelatihan dilakukan secara berkelanjutan, namun demikian peserta pelatihan menyatakan waktu yang disediakan untuk menyampaikan materi kurang lama, terlalu singkat. Peserta pelatihan berpendapat bahwa setiap pertanyaan/permasalahan yang diajukan ditindaklanjuti dengan baik oleh narasumber/anggota pengabdian yang terlibat dan mendapat manfaat langsung dari kegiatan pelatihan yang diberikan. Setelah pelatihan, rata-rata peserta pelatihan lebih mengerti cara membuat foto dan video produk yang baik dan menarik serta ingin mengaplikasikan langsung materi yang telah diberikan dan secara umum, peserta pelatihan puas dengan kegiatan PkM.]]>
