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All Journal NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Manajemen Dan Akuntansi Medan
M. Ridho
Universitas Pembangunan Panca Budi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media

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Edi Suprayetno Edi Suprayetno; M. Ridho
Jurnal Manajemen Dan Akuntansi Medan Vol. 3 No. 2 (2021): Jurnal Manajemen Dan Akuntansi Medan
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v3i2.2128

Abstract

This study aims to analyze the realization of e-SPT Income Tax (PPh) Article 23 revenue of corporate taxpayers and the level of corporate taxpayer compliance on e-SPT Income Tax (PPh) article 23 reporting at Medan Petisah Pratama Tax Office. The research method used in this sudy was descriptive analysis. The data were compiled, interpreted, explained, and analyzed to answer the reseach questions. The type of data used in this study was qualitative data, where the data was obtained from KPP Pratama Medan Petisah from 2017-2019. The results of this study were: 1) The realization of e-SPT PPh Article 23 revenue for corporate taxpayers listed from 2017 tax year to 2019 tax year did not reach significant changes. In 2017, it was gained 384 from the total 12,897 taxpayers listed or 3.0%. In 2018 tax year it was gained 472 from the total listed of 13,449 or 3.5% and in the 2019 tax year it was gained 518 from the total of 14,118 taxpayers listed or 3.7%. 2) The compliance level of corporate taxpayers in reporting e-SPT PPh Article 23 from 2017 tax year to 2019 tax year was also very low and had no significant changes. In 2017 it was gained only 8.6% or 384 from 4,448 of corporate taxpayers listed. In 2018 tax year, there were 10.2% or 472 from 4649 corporate taxpayers listed, and in 2019 tax year it was gained 10.5% or 518 from 4,953 corporate taxpayers listed which reported e-SPT. So it can be stated that the compliiance level wa on non-compliant category
PERAN KECERDASAN BUATAN (AI) DALAM MENDUKUNG KEBERLANJUTAN BISNIS BERBASIS ESG: STUDI KASUS PADA PT BANK CENTRAL ASIA TBK Alvinsyah Dharmawan; Cut Meutia; Dini Syarafina; Lory Lorensa Br. Situmorang; Lu'manul Hakim Matondang; Mutiara Sri Harta; M. Rafi Akbar Dirja; M. Ridho; Nadia Utami; Surya Pranata Marbun; Veronica Veronica; Yohana Pangaribuan; Meigia Nidya Sari
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 13, No 5 (2026): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v13i5.2026.%p

Abstract

Perkembangan teknologi kecerdasan buatan (Artificial Intelligence/AI) dan meningkatnya tuntutan terhadap praktik bisnis berkelanjutan berbasis Environmental, Social, and Governance (ESG) menjadi dua fenomena dominan dalam lanskap bisnis global saat ini. Penelitian ini bertujuan untuk menganalisis peran AI dalam mendukung keberlanjutan bisnis berbasis ESG pada PT Bank Central Asia Tbk (BCA). Penelitian menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui studi dokumentasi terhadap laporan tahunan dan laporan keberlanjutan BCA. Hasil penelitian menunjukkan bahwa AI berperan nyata dalam ketiga dimensi ESG BCA: pada dimensi environmental, AI berkontribusi melalui efisiensi manajemen kas ATM dan digitalisasi layanan yang mendukung paperless banking; pada dimensi social, AI memperluas inklusi keuangan dan meningkatkan kualitas layanan nasabah melalui fitur seperti Welma dan voice analytics; serta pada dimensi governance, AI memperkuat sistem deteksi kecurangan, pemantauan kepatuhan, dan transparansi pelaporan secara real-time. Penelitian ini menyimpulkan bahwa BCA telah berhasil mengintegrasikan AI sebagai katalisator keberlanjutan bisnis berbasis ESG secara komprehensif dan dapat dijadikan model percontohan bagi perusahaan perbankan lain di Indonesia
Co-Authors Alvinsyah Dharmawan Cut Meutia Dini Syarafina Edi Suprayetno Lory Lorensa Br. Situmorang Lu'manul Hakim Matondang M. Rafi Akbar Dirja Mutiara Sri Harta Nadia Utami Sari, Meigia Nidya Surya Pranata Marbun Veronica Veronica Yohana Pangaribuan