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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Pendidikan Akuntansi dan Keuangan
Kartika Putri Kumalasari
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Economics, Econometrics & Finance Education

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Corporate Social Responsibility in Indonesia: A Bibliography Analysis Wuryan Andayani; Iqbal Lhutfi; Melinda Ibrahim; Kartika Putri Kumalasari; I Wayan Pradnyantha Wirasedana; M. Iswahyudi; Retno Wulandari
Jurnal Pendidikan Akuntansi & Keuangan Vol 11, No 2 (2023): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v11i2.59252

Abstract

This study uses a bibliographical approach to summarize research on the topic of corporate social responsibility (CSR) in Indonesia from 2007 to 2022. The research was conducted using articles published on the SINTA index. The 20 articles analyzed were summarized based on regulatory design themes, strategic perspectives, models and stakeholders. In this study it was found that the design of regulatory practices regarding CSR is necessary in obtaining legal legitimacy. Furthermore, the perspective of CSR strategy among listed companies in Indonesia is limited to donation and community development activities, and there has been little improvement in CSR implementation. In its implementation, CSR is still mostly at the charity stage. The success of CSR implementation is largely determined by the company's willingness and awareness. The information disclosed is more quantitative than qualitative.
Strategi Pengembangan Laboratorium Business Venturing: (Studi Kasus Pada Fakultas Ilmu Administrasi Universitas Brawijaya) Arik Prasetya; Astri Warih Anjarwi; Kartika Putri Kumalasari; Nabilla Putri Lishandy
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 7 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (368.906 KB) | DOI: 10.32670/fairvalue.v4i7.1316

Abstract

The laboratory plays an important role in the learning process, especially in learning collages. Business Venturing Laboratory at the Faculty of Administration, University of Brawijaya, supports the achievement of learning outcomes in every study program in the business administration department, including: department of business administration, tourism department, and taxation department. Based on the data, the number of students majoring in business administration has increased on average every year, but it has not been accompanied by an increase in laboratory facilities and infrastructure. In addition, the department is not only aimed at deepening student competencies but also aims to achieve the vision and mission of the business administration department, which is to produce graduated students superior and dignified business administration and have intellectual abilities in the field of business administration based on Pancasila values. Therefore, it is necessary to formulate a venture business laboratory development strategy. This study is expected to provide input to FIA UB regarding the formulation of development strategies FIA UB Business Venturing Laboratory.
Basic Research OECD Framework Untuk Menanggulangi Base Erosion Profit Shifting : (Studi Komparasi Indonesia Malaysia) Saparilla Worokinasih; Kartika Putri Kumalasari; Nurlita Sukma Alfandia
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 7 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (413.677 KB) | DOI: 10.32670/fairvalue.v4i7.1319

Abstract

This research is motivated by globalization and increasing digital economic activities, which by said activity Base Erosion and Profit Shifting (BEPS) is more likely to occur. With the issuance of a global consensus as a new framework, hopefully it can be a viable solution to digital economy taxation and reducing the amount of erosion of the tax base of each jurisdiction. The focus of this study was to find out the perspective of the two countries in implementing the two pillars of the global consensus. This research was conducted in 2021, after the Global Consensus Blueprint on Pillar I and II were issued by the OECD earlier in July. This research focused on providing an understanding about the global consensus regarding the two pillars. The approach used in this study was a qualitative approach. Data collection was carried out through literature studies and interviews from three representative parties, namely the governments, the academics, and the consultants. With the new taxation nexus, as well as profit allocation, and including the minimum tax rate which are the main points in both of the pillars, this research would cover the advantages and disadvantages for Indonesia in implementing the two pillars. In addition, it would also cover the arising challenges that the Indonesian government has to face; both in terms of legal and administrative perspective in the implementation of this new framework.
Co-Authors Arik Prasetya Astri Warih Anjarwi I Wayan Pradnyantha Wirasedana Iqbal Lhutfi M. Iswahyudi Melinda Ibrahim Nabilla Putri Lishandy Nurlita Sukma Alfandia Retno Wulandari Saparilla Worokinasih Wuryan Andayani