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All Journal Jurnal Ekonomi Jurnal ASET (Akuntansi Riset) CARADDE: Jurnal Pengabdian Kepada Masyarakat PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Amwaluna Jurnal Ekonomi dan Keuangan Syariah Jurnal Akuntansi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal Of Science, Technology & Management (IJSTM) International Journal of Social and Management Studies (IJOSMAS) Jurnal Locus Penelitian dan Pengabdian Jurnal Ekonomi Trisakti Journal of Social And Economics Research Asia Pacific Journal of Management and Education JURNAL ABDIKARYASAKTI Indonesian Management and Accounting Research Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Creative Student Research International Journal of Entrepreneurship and Sustainability Studies Jurnal Informatika Ekonomi Bisnis El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Asian Journal of Social and Humanities International Journal of Technology and Education Research
Juniati Gunawan, Juniati
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The Influence of Profitability, Sales Growth, and Capital Intensity on Tax Avoidance Ramadina, Delia; Gunawan, Juniati
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 3 (September 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i3.649

Abstract

This study aims to examine the influence of profitability, sales growth, and capital intensity on tax avoidance in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. This study uses secondary data from the company's financial reports and annual reports. The method used in this research is regression analysis with SPSS version 25. The results of this study indicate that profitability and sales growth have a positive influence on tax avoidance. Capital intensity has no influence on tax avoidance and leverage as a control variable affects the independent variable on tax avoidance.
PENGARUH TEKNOLOGI BLOCKCHAIN DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN Fritzqha Dica; Juniati Gunawan
Jurnal Ekonomi Trisakti Vol. 4 No. 2 (2024): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/0acqt455

Abstract

Penelitian ini mengeksplorasi bagaimana teknologi blockchain dan kompetensi sumber daya manusia memengaruhi kualitas laporan keuangan. Sampling purposive digunakan pada 211 karyawan dari perusahaan perdagangan aset kripto yang bekerja di bagian keuangan, akuntansi, dan auditor internal. Penelitian ini mengumpulkan data melalui kuesioner. Metode Model Equation Structural (SEM), yang berbasis pada program Partial Least Square (PLS), digunakan dalam analisis ini. Studi menekankan bahwa kemampuan sumber daya manusia dan teknologi blockchain memengaruhi kualitas laporan keuangan. Blockchain memiliki kemampuan untuk meningkatkan efisiensi, transparansi, dan kemampuan untuk mengurangi manipulasi data. Sumber daya manusia yang mempunyai kemampuan, keterampilan, dan pengetahuan dalam pekerjaannya dapat meningkatkan efisiensi operasi, yang menghasilkan data keuangan yang berkualitas.
Pengaruh Fee Audit, Tenure Audit Dan Rotasi Audit Terhadap Kualitas Audit Jakarta Muhammad Fakhri Putra Prima; Juniati Gunawan
Journal of Creative Student Research Vol. 2 No. 1 (2024): Februari : Journal of Creative Student Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jcsrpolitama.v2i1.3462

Abstract

This research aims to find out the effect of audit fees, audit tenure, audit rotation on audit quality in Jakarta. This type of research is quantitative research. The data used in this research is primary data. The number of samples is 100 respondents. The population in this research is auditors including partners at KAP in the Jakarta area, with a sample of 100 respondents. Data collection uses the questionnaire method. The data analysis method uses multiple linear regression and uses the SPSS version 26 application, where it is concluded that each variable Audit Fee, Audit Tenure and Audit Rotation has an effect on audit quality. Simultaneously, Audit Fee, Audit Tenure and Audit Rotation influence audit quality.
Analysis of Environmental, Social and Governance (ESG) Performance in Mineral and Coal Mining Companies Fajar Kurniawan; Juniati Gunawan
International Journal of Technology and Education Research Vol. 2 No. 04 (2024): October - December, International Journal of Technology and Education Research
Publisher : International journal of technology and education research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijeter.v2i04.1017

Abstract

This study aims to analyse Environmental, Social and Governance (ESG) performance, which includes: 1) analysing the performance of ESG implementation through disclosures in the sustainability report, 2) analysing challenges in ESG implementation, and 3) analysing strategies in facing challenges in ESG implementation. This research uses qualitative methods in analysing ESG performance through disclosures based on the International Council on Mining & Metal (ICMM) Principles framework, challenges faced in implementing and improving ESG performance, and strategies applied to improve ESG performance. The subjects of this study are coal mining companies (PT A and PT B) and mineral mining companies (PT C and PT D), which were selected by purposive sampling, taking into account the largest capitalisation in the mineral mining and coal mining sub-sector companies, which are listed on the Indonesia Stock Exchange (IDX), and represent mineral and coal mining companies, both private and state-owned. The results showed that in the disclosure of the performance of the ICMM principles in the sustainability report from 2018 to 2022, it is known that the highest disclosure is the performance indicator on Principle 5 - Occupational Health and Safety (75%) and the lowest performance indicator on Principle 3 - Human Rights (30%). The challenges in ESG implementation are the lack of adoption of several international standards and guidelines for corporate social management. This study also found that the presence of top management support, the existence of clear policies and roadmaps for ESG implementation, a clear organisational structure, and the preparation of competent human resources are strategies to improve ESG performance.
Pengungkapan Emisi Karbon dan Isu Konsumen: Peran Modal Intelektual pada Industri Barang Konsumsi Saputri, Ivana Panca; Gunawan, Juniati; Lenggogeni, Lenggogeni
Jurnal Locus Penelitian dan Pengabdian Vol. 4 No. 6 (2025): JURNAL LOCUS: Penelitian & Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v4i6.4302

Abstract

Tujuan penelitian ini ialah menganalisis pengaruh Pengungkapan Emisi Karbon dan Penerapan Aktivitas dan Tindakan Berdasarkan Isu Konsumen pada ISO 26000 terhadap Kinerja Keuangan Perusahaan, serta Peran Modal Intelektual dalam memperkuat pengaruh tersebut. Pengungkapan Emisi karbon menggunakan Daftar Pengungkapan Emisi Karbon berdasarkan penelitian Bae Choi et al, (2013) yang terdiri dari 18 indikator pengungkapan. Penerapan Aktivitas dan Tindakan berdasarkan Isu Konsumen menggunakan daftar pengungkapan pada Pedoman ISO 26000. Modal Intelektual menggunakan indikator berdasarkan penelitian (Gupta & Raman, 2020; Ulum et al., 2016). Serta Kinerja Keuangan yang menggunakan ROA dan ROE sebagai indikator pengukuran, dengan Ln Aset sebagai variabel control penelitian. Populasi dalam penelitian ini adalah Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015-2019. Pengambilan sampel penelitian dilakukan dengan menggunakan teknik sampel jenuh. Data yang digunakan dalam penelitian ini merupakan data sekunder, yaitu berupa laporan keuangan perusahaan yang telah diaudit dan didapatkan melalui akses ke www.idx.co.id dan laporan keberlanjutan perusahaan. Metode penelitian ini menggunakan metode penelitian Partial Least Square 2.0. Hasil penelitian menunjukkan Pengungkapan Emisi Karbon berpengaruh negatif terhadap Kinerja Keuangan Perusahaan, serta Modal Intelektual dapat memperkuat pengaruh Pengungkapan Emisi Karbon terhadap Kinerja Keuangan Perusahaan.
The Impact of Environmental, Social, Governance, and Sustainability Committee Disclosure on Corporate Value and Reputation Hia, Esteti Handayani; Gunawan, Juniati
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.5074

Abstract

This study aims to analyze the effect of Environmental, Social, and Governance (ESG) disclosure and the Sustainability Committee on company value and reputation. The data used in this study is secondary data sourced from annual reports and the official website of the Bumi Global Karbon (BGK) Foundation for non-financial sector companies during the period 2020-2022. The research sample was selected using purposive sampling, resulting in 69 companies as the sample. The data analysis used for hypothesis testing was panel data regression analysis using the Eviews 12 program. The results of the study indicate that social performance disclosure has a positive effect on company value. The results also show that governance performance disclosure has a positive effect on company reputation. The findings of this study provide information that social performance and governance performance play an important role in enhancing company value and reputation. The level of a company's concern for sustainability is one of the considerations for investors when making investment decisions.
The Role of Anti Corruption: Any Influence of Environmental and External Cost, Carbon Emissions, Employee Turnover, Also Stock Returns to Firm Value Gunawan, Juniati; Rosady, Gempar
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.5383

Abstract

This research aims to examine the influence of Environmental Costs, Carbon Emissions, Employee Turnover, Stock Returns, and External Costs as components of the Environmental, Social, and Governance (ESG) framework on firm value, with Anti-Corruption as a moderating variable. The study focuses on companies in the carbon sector in Indonesia. A quantitative method was used by collecting data through company documentation from those listed in the carbon exchange sector. Data analysis was conducted using multiple regression and moderation techniques. The results indicate that Environmental Costs have a positive impact, Carbon Emissions have a negative impact, and Stock Returns have a significant positive effect on firm value, as measured by Net Profit Margin. In contrast, Employee Turnover, External Costs, and Anti-Corruption do not show a significant effect on firm value. These findings provide useful insights for companies to improve ESG practices and can serve as a reference for regulators and other stakeholders in developing policies that support the growth of carbon sector companies in Indonesia.
Pengaruh Stabilitas Keuangan, Tekanan Eksternal dan Target Keuangan Terhadap Kecurangan Laporan Keuangan Cindy Loren Panggabean; Juniati Gunawan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i10.9491

Abstract

                This study aims to analyze the influence of financial stability, external pressure, and financial targets on financial statement fraud in companies operating in the consumer cyclicals subsector on the Indonesia Stock Exchange (IDX). Using data from consumer cyclicals companies listed on the IDX during the 2021-2024 period, this study tests the proposed hypotheses. Financial stability is measured by changes in assets, while external pressure is proxied using the leverage ratio. Financial targets are measured by Return on Assets. Data analysis was conducted using the classical assumption test to identify variables that significantly influence the probability of financial statement fraud. The results show that financial stability has a positive and significant effect on financial statement fraud, external pressure has no positive effect, and financial targets have no positive impact on financial statement fraud.
FAKTOR INTERNAL DAN EKSTERNAL KEPATUHAN PAJAK: STUDI EMPIRIS PADA PERSEPSI WAJIB PAJAK E-COMMERCE Sitorus, Adryan; Juniati Gunawan
Jurnal Ekonomi Trisakti Vol. 4 No. 2 (2024): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v4i2.21345

Abstract

Penelitian ini dilakukan guna melihat persepsi pengusaha e-commerce mengenai tanggung jawabnya sebagai wajib pajak, dan ditambahkannya e-system perpajakan untuk melihat apakah perkembangan teknologi selama ini dapat memudahkan wajib pajak yang sekiranya membuat mereka patuh dalam melakukan kewajibannya. Tujuan dilakukannya penelitian ini untuk menunjukkan bukti empiris terkait kepatuhan dari para wajib pajak e-commerce. Pengumpulan data dilakukan dengan menyebarkan kuesioner dengan google form dan menggunakan convenience sampling sebagai penentuan sampel, adapun sampelnya berjumlah 160 responden, serta menggunakan analisis regresi linear berganda yang pengolahannya dengan memanfaatkan aplikasi SPSS 26. Adapun penelitian ini mengindikasikan bahwa kesadaran wajib pajak, pemahaman peraturan perpajakan, dan penerapan e-system perpajakan berpengaruh signifikan terhadap kepatuhan wajib pajak e-commerce, sedangkan sosialisasi perpajakan tidak berpengaruh signifikan terhadap kepatuhan wajib pajak e-commerce.
Peluang dan Tantangan: Menyambut Kembali ke Indonesia: Opportunity and Challenge: Welcoming Back to Indonesia Riyanti, Yulia Eka; Murwaningsari, Etty; Gunawan, Juniati; Aryati, Titik; Siagian, Yolanda Masnita; Yusran, Husna Leila; Nurhayati, Nimati Andini
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 10 No. 10 (2025): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v10i10.10308

Abstract

This activity is part of a Community Service Program (PKM) conducted by the Doctoral Program in Economics (PDIE), with a concentration in Accounting, at the Faculty of Economics and Business, Trisakti University, in collaboration with students currently pursuing their education at Wageningen University and Research (WUR). The program aims to exchange information on the topic: "Opportunity and Challenge: Welcoming Back to Indonesia." The PKM activity took place on May 2, 2025. The method used was a sharing session with students currently studying at WUR. The PKM activity was attended by 15 WUR students, comprising undergraduate, master's, and doctoral (PhD) students, as well as 20 PDIE participants, including lecturers, students, and alums. The outcome of this PKM was that participants gained insights into the differences in educational approaches between WUR and universities in Indonesia, particularly Trisakti University. At WUR, the learning process is research-based and not tied to a specific study program from the outset, which contrasts with Indonesia, where students choose their major at the beginning of their studies. The PKM activities conducted by the lecturers not only provided benefits to the participants through shared experiences but also led all attendees to understand that today's education system is more integrated, less compartmentalized, and ideally should focus on problem-solving, involving research with an implementation-oriented approach.
Co-Authors Adawiyah, wiwiek Robiatul Akbar Evandio Ambarita, Indah Olivia Andi Aditya Hardinto Anggriani, Devi Arda, Devid Putra Ario Wicaksono, Dading Damas Ariyani, Ratna Desi Aulia Tri Utama CG, John LEE Ciana, Mery Cindy Loren Panggabean Derry Wanta Dhammika Lie, Euro Prishadda Estralita Trisnawati Etty Murwaningsari Fajar Kurniawan Febriyanti, Agnes Febriyanti Florencia Irena Lawita Fritzqha Dica Gunawan, Irene Helliana Hia, Esteti Handayani I Gusti Ayu Asri Pramesti Idrianita Anis Khomsiyah, Khomsiyah Lee, John Chuan Guan Lenggogeni, Lenggogeni Lestari, Riana LIU, Ying Chieh Made Novia Indriani Minarti, Astari Muhammad Fakhri Putra Prima Murtanto Murtanto Nurhayati, Nimati Andini Panggabean, Maria Christina Pratiwi Adiarta Putri, Aghnia Nadhira Aliya Ramadina, Delia Ramma, Annamali Lolo Rehuel, Kevin Riandy Hermawan, Riandy Riyanti, Yulia Eka Rosady, Gempar Roy Sembel Rozario, Sean Patrick Sabur, Mochammad Saputri, Ivana Panca Sitorus, Adryan Sunaryo, Thalia Susilo, Hermawan Tian, Christina Titik Aryati Trinanda Derzhava, Nikita Yoga Yuniadi Yusran, Husna Leila