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All Journal Jurnal Akuntansi Multiparadigma AKRUAL: Jurnal Akuntansi INFO ARTHA Jurnal Manajemen Keuangan Publik Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik KEK (Kajian Ekonomi dan Keuangan) Jurnal Akuntansi Jurnal Manajemen Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pajak dan Keuangan Negara (PKN) International Journal of Environmental, Sustainability, and Social Science International Journal of Social Science Educoretax Pengmasku Journal of Law, Administration, and Social Science Jurnal Akuntansi dan Keuangan Indonesia Jurnalku Journal of Governance, Taxation, and Auditing JAS (Jurnal Akuntansi Syariah)
Agung Dinarjito, Agung
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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Green Intellectual Capital, Employee Innovativeness, Job Performance and Firms' Financial Performance: Evidence From SOEs in Indonesia Darmansyah, Darmansyah; Dinarjito, Agung; Harnovinsah, Harnovinsah
AKRUAL: JURNAL AKUNTANSI Vol 15 No 2 (2024): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v15n2.p188-201

Abstract

Objectives: The aim of this research is to analyze the influence of green intellectual capital on job performance and financial performance with employee innovativeness as an intervening variable. Methods: This research is quantitative research using primary data taken through questionnaires. Respondents came from employees of BUMN/BUMN subsidiaries in the logistics services sector from top manager positions to staff. Results: The research results show that green intellectual capital has a direct positive effect on employee innovativeness, financial performance, and job performance. Employee innovativeness fails to mediate the relationship between green intellectual capital and job performance and financial performance. Implications: The implication of this research is that to achieve the goal of producing an organizational workforce that is high performing, innovative, and can improve the company's financial performance, policy makers and company management must adopt an employee-focused approach by implementing intellectual capital development in company employees. The results of this study state the same thing. The better the intellectual capital, the higher the employee innovativeness, job performance and financial performance. Therefore, the big step on the part of the employer is to develop and maintain intellectual capital that is constructive for the company and employees.
The Influence Of Financial Performance And Tax Avoidance On Company Value In Mining Companies Listed On The Indonesian Stock Exchange 2017-2022 Dinarjito, Agung
Educoretax Vol 4 No 5 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i5.601

Abstract

Tax avoidance is an interesting research theme to discuss. This is because it will provide benefits to the company, but on the other hand, tax avoidance is an action that tends to be detrimental to the company. People tend to think that this action is a negative action whose impact will be detrimental to the company, both in terms of financial performance and company value. This research aims to analyze whether financial performance as measured by Return on Assets (ROA) and Return on Equity (ROE) has a significant effect on company value. This research also aims to analyze whether tax avoidance has a significant effect on company value. This research is quantitative research analyzed using multiple linear regression. The research samples are mining sector companies listed on the Indonesian Stock Exchange from 2017 to 2022. The research results show that tax avoidance and financial performance have a significant effect on company value. Tax avoidance as measured by the effective tax rate has a positive effect on company value. Financial performance measured using ROA has a negative effect on company value and ROE has a positive effect on company value. This research is expected to contribute to increasing knowledge regarding the topic of tax evasion in relation to financial performance and company value. For companies, this research is expected to provide additional considerations if companies carry out tax avoidance actions.
Analysis of the potential of implementing methane-based carbon tax on food waste in Indonesia Nafi’ah, Zahra Zuhrotun; Dinarjito, Agung
Educoretax Vol 4 No 7 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i7.974

Abstract

Indonesia is the largest producer of food waste in Southeast Asia. Food waste is a contributor to greenhouse gases, therefore there needs to be a mechanism to reduce food waste and one of them is through a methane-based carbon tax. This research aims to discuss whether there is potential for implementing a methane-based carbon tax on food waste in Indonesia. This research is a qualitative research approach systematic literature review (SLR) and using the PRISMA method. The literature used is publications published from 2020 to 2024. From the results of the literature review it emerged that there is potential for implementing a methane-based carbon tax as well as implementing a carbon tax on food waste as has been done abroad. It is hoped that this research can become a reference for formulating tax policies related to carbon tax so that it can reduce the impact of food waste which will damage the environment. The limitation of this research is that it has not examined the Government's readiness to implement a methane-based carbon tax.
Analysis of the potential implementation of a methane-based carbon tax in the livestock sector in Indonesia Salsabilla, Anindita Rahma; Dinarjito, Agung
Educoretax Vol 4 No 12 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i12.1307

Abstract

As one of the contributors to greenhouse gas emissions, methane emissions produced by the livestock sector are something that must be addressed immediately. A carbon tax could be one option that can be implemented to overcome this problem. This research aims to discuss whether there is potential to implement a methane-based carbon tax in the livestock sector in Indonesia. This research uses a qualitative approach with a systematic literature review and uses the PRISMA method. The literature used is publications published from 2020 to 2024. Research shows that there is potential for implementing a methane-based carbon tax and there is potential for implementing a carbon tax in the livestock sector. It is hoped that this research will provide clarity regarding the potential for implementing a carbon tax in Indonesia and become a reference for other studies in the future. The limitation of this research is that there has not been a comparison of ideal practices in implementing methane-based carbon taxes in other countries with existing regulations in Indonesia.
Analysis of the effect of disclosure Corporate Social Responsibility (CSR) against tax avoidance Astuti, Dwi; Dinarjito, Agung
Educoretax Vol 4 No 12 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i12.1308

Abstract

This research explores the relationship between Corporate Social Responsibility (CSR) and tax avoidance. CSR is seen as a social responsibility that reflects a company's compliance with stakeholder expectations, while tax avoidance is often considered an opportunistic act to maximize profits. This research uses a qualitative approach with a systematic literature review method (Systematic Literature Review/SLR) and uses the PRISMA method. The literature used is publications published from 2021 to 2024. This research aims to identify the relationship between Corporate Social Responsibility (CSR) disclosure and tax avoidance practices. Even though there are research that concludes there is no significant influence between CSR disclosure and tax avoidance practices, The results of the literature review show that most studies state a negative relationship between CSR disclosure and tax avoidance practices. In addition, other research finds a positive relationship because company size strengthens the influence of CSR on tax avoidance with a significant and beneficial effect. This research provides a theoretical contribution to existing literature by exploring the relationship between CSR disclosure and tax avoidance.
ACTUALIZATION OF "NGARTI-NGRASA" IN ACCOUNTING EDUCATION: KI HADJAR DEWANTARA'S PERSPECTIVE Qadri, Resi Ariyasa; Dinarjito, Agung; Mahrus, Moh Luthfi; Maulana, Achmad Saad
Jurnal Akuntansi Multiparadigma Vol 14, No 2 (2023): Jurnal Akuntansi Multiparadigma (Agustus 2023 - Desember 2023)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.2.22

Abstract

Abstrak – Aktualisasi “Ngarti-Ngrasa” dalam Pendidikan Akuntansi: Perspektif Ki Hadjar DewantaraTujuan Utama – Penelitian ini bertujuan untuk mengembangkan kerangka case-based learning pada mahasiswa akuntansi dengan mengutilisasi pemikiran Ki-Hadjar Dewantara.Metode – Penelitian ini menggunakan metode aksi partisipatoris yang terintegrasi dengan pemikiran Ki-Hadjar Dewantara. Sejumlah mahasiswa menjadi objek penelitian ini.Temuan Utama – Penelitian ini menemukan bahwa metode case-based learning harus ditanamkan lebih dini dalam mata kuliah akuntansi demi mengukur luarannya. Sikap "ngarti" dan "ngrasa" adalah dua gagasan asli Ki-Hadjar Dewantara yang seharusnya menjadi landasan pembelajaran. Kerangka yang kami desain dapat membantu subjek penelitian melakukan dua sikap ini dalam pembelajaran akuntansi.Implikasi Teori dan Kebijakan – Penelitian ini berimplikasi bahwa institusi pendidikan dapat menerapkan metode case-based learning dalam kurikulum akuntansi. Metode ini terbukti mampu meningkatkan kompetensi akuntansi dan sikap belajar siswa. Kebaruan Penelitian – Penelitian ini menawarkan kebaruan berupa bukti empiris penerapan pemikiran Ki Hdjar Dewantara dalam pendidikan akuntansi. Abstract – Actualization of "Ngarti-Ngrasa" in Accounting Education: Ki Hadjar Dewantara's PerspectiveMain Purpose – This research aims to develop a case-based learning framework for accounting students using Ki-Hadjar Dewantara's thoughts.Method – This research uses a participatory action method integrated with Ki-Hadjar Dewantara's thinking. Several students were the objects of this research.Main Findings – This research finds that case-based learning methods must be embedded early in accounting courses to measure outcomes. The attitudes of "ngarti" and "ngrasa" are two original ideas of Ki-Hadjar Dewantara, which should be the basis of learning. The framework we designed can help research subjects carry out these two attitudes in learning accounting.Theory and Practical Implications - This research implies that educational institutions can apply case-based learning methods in the accounting curriculum. This method has been proven to improve students' accounting competencies and learning attitudes.Novelty – This research offers novelty in the form of empirical evidence of applying Ki Hadjar Dewantara's thoughts in accounting education.
ESG as an Important Factor of Company Profitability and as a Moderation of Corporate Value DINARJITO, Agung
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 1 (2024): International Journal of Environmental, Sustainability, and Social Science (Jan
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i1.928

Abstract

Environmental, social, and corporate governance (ESG) aspects are currently one of the important things that investors consider. This is related to the company's efforts to participate in protecting the environment to achieve sustainability. The ESG aspect is expected to be able to increase profitability which later with ESG can also affect company value. The purpose of this study is to analyze whether ESG can affect company profitability and firm value as well as moderate profitability to firm value. Samples were selected using a purposive sampling technique which was then analyzed using linear regression. The research object is a company listed on the Indonesia Stock Exchange from 2016 to 2021 that already has an ESG score, the data of which was obtained from Bloomberg. The results showed that ESG had no effect on profitability and firm value, profitability had a significant effect on firm value, and ESG had not been able to moderate profitability on firm value. The results of this study have implications that ESG aspects need to be aligned with company goals and improvements to all ESG aspects also need to be done. ESG is not only carried out to fulfill regulatory requirements.
The Role of Assurance in Sustainability Reports: A Systematic Literature Review Dinarjito, Agung
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1817

Abstract

The increasing focus on environmental, social, and governance (ESG) matters is compelling firms to deliver clear and reliable sustainability reports. In this context, the auditing or assurance of sustainability reports is essential for enhancing the credibility of non-financial information presented to stakeholders. This study seeks to thoroughly investigate the role and advantages of sustainability report assurance utilizing a PRISMA-based Systematic Literature Review (SLR) methodology. This analysis examined 19 esteemed scientific articles published in Scopus-indexed international journals from 2016 to 2026. The summary results demonstrate that sustainability report assurance has transitioned from a merely symbolic volunteer practice to a more institutionalized corporate governance tool. Assurance enhances the quality, authenticity, and dependability of sustainability reports, thereby bolstering stakeholder trust and corporate accountability. Moreover, assurance confers internal advantages to organizations by enhancing reporting systems, controlling sustainable data, and strengthening sustainability governance. This study enhances the sustainability assurance literature and offers practical implications for corporations, regulators, and assurance providers to foster more credible and responsible sustainability reporting practices.
Co-Authors Adhitya Jati Purwaka Aldi Bilqisthy Pratama Amrie Firmansyah Ardhi Nugraha Putra Arfiansyah, Zef Aris Priatna Bambang Purwoko Budhi Setiya Yoga DARMANSYAH . Dessyka Sitanggang Dharmazi, Almizar Dwi Astuti Faizul Abrori Fayiz Alfitra RM Garyn Arianova Sugiarto Gilang Ryanda Bhimantara Hadiprasetya , Sundayo Harnovinsah Harnovinsah Irvandi Gustari Lamhot Doli Tambunan Lestari Kurniawati Lily Arini Nasution Mahrus, Moh Luthfi Maulana, Achmad Saad Muh Luthfi Mahrus Muhammad Arfan Muhammad Rajul Muzik Muhammad Taufiq Hidayat Nafi’ah, Zahra Zuhrotun Nanda Sulfiandra Octa Naafi’ Sutantri Prajaningtyas, Winda Pria Aji Pamungkas Priatna, Aris Putra Jaya Bukit Qadri, Resi Ariyasa Rozano Fikri Andana Salsabilla, Anindita Rahma Sondy Akbar Ardiansyah Sugiarto, Garyn Arianova Sundayo Hadiprasetya Surachman, Eko Nur Syafa’at, Hilal Tio Andri Prasetyo Yoga, Budhi Setiya