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All Journal JURNAL BISNIS STRATEGI Jurnal Manajemen Pelayanan Publik Policy & Governance Review AdBispreneur International Journal of Artificial Intelligence Research Jurnal Ilmiah Peuradeun Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Manajemen Indonesia Kinerja: Jurnal Ekonomi dan Manajemen Ganaya: Jurnal Ilmu Sosial dan Humaniora J-MAS (Jurnal Manajemen dan Sains) International Journal of Supply Chain Management Jurnal Bisnis Terapan Jurnal Ilmu Manajemen dan Akuntansi Terapan Moderat Politicon : Jurnal Ilmu Politik JURNAL LENTERA BISNIS Kumawula: Jurnal Pengabdian Kepada Masyarakat Responsive: Jurnal Pemikiran dan Penelitian Administrasi, Sosial, Humaniora dan Kebijakan Publik Journal of Management - Small and Medium Enterprises (SME's) MODERAT: Jurnal Ilmiah Ilmu Pemerintahan Journal of Applied Data Sciences Sawala : Jurnal pengabdian Masyarakat Pembangunan Sosial, Desa dan Masyarakat Journal of Accounting and Finance Management (JAFM) MODERAT: Jurnal Ilmiah Ilmu Pemerintahan Eduvest - Journal of Universal Studies Indatu Journal of Management and Accounting Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Penelitian dan Pengabdian Kepada Masyarakat (JPPM)
Mohammad Benny Alexandri
Departemen Administrasi Bisnis, Fakultas Ilmu Sosial Dan Ilmu Politik Universitas Padjadjaran
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Transportation Other

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PENGARUH AKUNTANSI HIJAU TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN INDEKS ESG QUALITY 45 IDX KEHATI PERIODE 2021–2024 Manik, Hexsa Mutiara Virginia; Alexandri, Mohammad Benny; Chan, Arianis
Responsive: Jurnal Pemikiran Dan Penelitian Administrasi, Sosial, Humaniora Dan Kebijakan Publik Vol 8, No 4 (2025): Responsive: Jurnal Pemikiran Dan Penelitian Administrasi, Sosial, Humaniora Dan
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/responsive.v8i4.68320

Abstract

Penelitian ini dirancang untuk mengevaluasi dampak Akuntasi Hijau pada nilai perusahaan dengan sampel Indeks ESG Quality 45 IDX KEHATI periode 2021–2024. Instrumen pengukuran Akuntasi Hijau yang digunakan didasarkan pada disclosure index lingkungan yang mengacu pada protokol Global Reporting Initiative (GRI) 300 dan 400, sedangkan nilai perusahaan diukur menggunakan rasio Tobin’s Q. Dalam penelitian ini, pengujian data dilakukan melalui regresi data panel yang spesifik menggunakan model Random Effect. Sumber data yang digunakan bersifat sekunder, yakni diambil dari laporan keberlanjutan serta laporan tahunan perusahaan, yang dibingkai dalam pendekatan kuantitatif berjenis deskriptif dan verifikatif. Hasil penelitian ini mengonfirmasi adanya pengaruh linier yang signifikan antara Akuntansi Hijau dan nilai perusahaan. Temuan tersebut menjadi sinyal bahwa pasar memberikan respons positif terhadap perusahaan yang memiliki komitmen tinggi dalam pelaporan lingkungan. Oleh karena itu, perusahaan disarankan untuk meningkatkan kualitas dan transparansi pengungkapan Akuntansi Hijau, termasuk pengungkapan biaya lingkungan yang spesifik dan dampak biodiversitas. Bagi investor, informasi Akuntansi Hijau dapat dimanfaatkan sebagai alat skrining risiko lingkungan, sementara bagi regulator, hasil penelitian ini menjadi dasar untuk mendorong standarisasi pelaporan biaya lingkungan agar lebih terintegrasi dan dapat diperbandingkan antar perusahaan. This study was designed to evaluate the impact of Green Accounting on company value using the IDX KEHATI ESG Quality 45 Index sample for the 2021–2024 period. The Green Accounting measurement instrument used is based on the environmental disclosure index, which refers to the Global Reporting Initiative (GRI) 300 and 400 protocols., while firm value is measured using Tobin’s Q ratio. This research, data testing was conducted through specific panel data regression using a random effects model. The data sources used were secondary, drawn from sustainability reports and company annual reports, framed within a quantitative approach of a descriptive and verifiable nature.. The results show that green accounting has a positive and significant effect on firm value. This indicates that the higher the level of green accounting implementation, the greater the market appreciation for the company through an increase in Tobin’s Q value. This finding reinforces the view that green accounting practices not only reflect environmental responsibility but also serve as a strategy to enhance firm value in the eyes of investors.
PERBANDINGAN PERHITUNGAN PPH PASAL 21 BUKAN PEGAWAI SEBELUM DAN SESUDAH PENERAPAN PP 58/2023 Keilan Rezkia Mumtaazah; Mohammad Benny Alexandri
Jurnal Bisnis Terapan Vol. 9 No. 2 (2025): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v9i2.7421

Abstract

Government Regulation Number 58 Year 2023 was passed by the President with the aim of improving efficiency, fairness, and simplification in the taxation system. This regulation changes the mechanism for calculating Income Tax Article 21 by introducing the concept of Average Effective Rate, which comes into effect on January 1, 2024. This study aims to determine the difference in the amount of Income Tax Article 21 before and after the implementation of Government Regulation Number 58 Year 2023. The method used is a qualitative method with a legislative and comparative approach, and is accompanied by calculation simulations of three data sets. The results show that the amount of Income Tax Article 21 deducted based on the calculation in accordance with Government Regulation 58 Year 2023 tends to be greater than the previous calculation. However, this change in mechanism does not affect the total Income Tax Article 21 for one fiscal year, as the annual calculation still uses the same method as before. This change actually has an impact on the amount of tax paid by personal taxpayers in the Annual Tax Return.
Co-Authors Adriansyah Adriansyah Agus Taryana Agus Taryana Ahmad Dzikriyansah Ahmad Hadi Amiruddin Amiruddin Arianis Chan Asep Hegantara Asep Subrata Asep Suryadi Aulia Hakim, Marsha Awang Setiawan Beni Gunadi Budiman Rusli Budiman Rusli Candradewini Candradewini Candradewini Candradewini Chandra P Cosvi Hardinata Danias Rahmanita Ruslan Deasy Silvya Sari Devi Melisa Damiri Devi Melisa Damiri, Devi Melisa Dian Fordian Diani Utami Nafisah Diki Suherman Dimas Taupik Hidayat Dini Noviani Dudi Ahmad Wardiana Dzikriyansah, Ahmad Eka Nurcahya Eka Purbaseta Eko Bayu Nugroho Eko Sunaryo Ema Fauziyah Enung Khusufmawati Erna Maulina Eva Nopalina Panjaitan Evi Rosmauli Manurung Farisadri Fauzan Friska Prastya Harlis Hamid, Muhammad Nawal Heru Bangkit Sanjaya Heru Nurasa Herwan Abdul Muhyi Hidayat, Dimas Taupik Hutagalung, Jeriko N.J. Ida Widianingsih Idris, Sofyan Kaenong, Hamiduddin Arief Keilan Rezkia Mumtaazah Kesuma, T Meldi Laksono Trisnantoro Lina Auliana M. Nur Hidayah Wiradika Mahdani Ibrahim Mahmudah, Fitria Manik, Hexsa Mutiara Virginia Margo Purnomo Marsha Aulia Hakim Mas Halimah Mas Rasmini Meita Pragiwani Meita Pragiwani Muhammad Adam, Muhammad Muhammad Donie Aulia Muhammad Rizal Mukhlis Yunus Nadhirah Fahrani Nadya Allyssia Putri Nenden Kostini Nisrina Thufailah Novia Elva Leni Nurcahya, Eka Nurdin, Tubagus Asep P, Chandra Pragiwani, Meita Pratiwi, Raenita R. Anang Muftiadi R. Dudy Heryadi R. Ira Irawati R. Widya Setiabudi Sumadinata R. Widya Setiabudi Sumadinata Raden Marsha Aulia Hakim Radhi, Fahrul Ratih Purbasari Ratna Meisa Dai Ria Arifianti Rochmat Bahtiar Ruslan Ruslan Rusli Baijuri Sam'un Jaja Raharja Sebastian, Felix Kenneth Silvianadewi, Silvia Slamet Usman Ismanto Suci Rahma Sundari Suhal Kusairi Sukirman Sukirman Sumadinata, Widya Supriyanto Supriyanto Suryanto Suryanto Suwandi, Imam Tribowo Rachmat Fauzan Tuzahro, Fatimah Ulima Nathania Tamba, Devina Umi Narimawati Wendy Merdekawan Widya Setiabudhi Wiradika, M. Nur Hidayah Yayan Nuryanto Yogi Suprayogi Sugandi Zeis Zultaqawa Zeis Zultaqawa Zultaqawa, Zeis