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All Journal Al-Kharaj: Journal of Islamic Economic and Business Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Journal of Management and Creative Business Jurnal Riset Ekonomi dan Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi IPSSJ
Syaiful Rahman Soenaria
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences

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Pengungkapan Standar GRI Terhadap Kinerja Sosial dalam Penyusunan Laporan Keberlanjutan di Instansi Pemerintah Daerah : (Studi Kasus Pemerintah Kota Bandung) Yusuf Bastiar; Syaiful Rahman Soenaria
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): September : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i3.2117

Abstract

This study examines the disclosure of GRI Standards on sosial performance in the preparation of sustainability reports in Local Government Agencies. Through a special method of Action Research. This method is by requesting data from people who have the capacity in the Bandung City Government. The results showed that the GRI 2021 Standards that have been included in the Bandung City government's sustainability report regarding general disclosures and material topics as well as specific disclosures regarding the impact of sosial aspects. In the sosial aspect, human rights are not violated and there are no cases or complaints to the Bandung City Government regarding human rights issues. In the human rights aspect, with various policies and programs established, such as strengthening human rights protection institutions, training for law enforcement officers, as well as advocacy and community education, the Bandung City Government seeks to ensure that the basic rights of every individual are respected and protected. The Bandung City Government has not yet produced a sustainability report that uses the comprehensive option based on GRI Standards 2021.
PENGUNGKAPAN KINERJA EKONOMI INSTANSI PEMERINTAH DAERAH DALAM LAPORAN KEBERLANJUTAN BERBASIS GLOBAL REPORTING INITIATIVE (Studi Kasus Pemerintah Daerah Kota Bandung) Muhamad Musa Shariati; Syaiful Rahman Soenaria
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 8 No. 1 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v8i1.5449

Abstract

Penelitian ini dilakukan karena pentingnya peran pemerintah daerah dalam mendukung pembangunan berkelanjutan di Indonesia. Penelitian ini bertujuan untuk menjelaskan dampak ekonomi dari aktivitas operasional Pemkot Bandung, mensimulasikan laporan keberlanjutan, dan implementasi Standar GRI. Metode yang digunakan adalah Penelitian Tindakan dengan fokus pada Pemkot Bandung. Hasilnya adalah draft laporan keberlanjutan yang mengungkap indikator ekonomi berdasarkan Standar GRI. Meskipun demikian, kesimpulan yang diambil masih terbatas karena minimnya data dan wawancara. Kata Kunci : Pembangunan Berkelanjutan, Laporan Keberlanjutan, Standar GRI, Pemerintah Kota Bandung
Pengungkapan Kinerja Lingkungan Instansi Pemerintah Daerah Melalui Laporan Keberlanjutan Berbasis Global Reporting Initiative: (Studi Kasus Pada Pemerintah Kota Bandung) Nadia Nur Habibah; Syaiful Rahman Soenaria
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 3 (2024): Juli : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i3.2774

Abstract

Laundry washing is a crucial process in daily life. Although automatic washing machines have simplified the washing process, utilizing advanced technology like fuzzy logic control can enhance the performance of smart washing machines to achieve optimal washing results. This research aims to implement fuzzy logic control using the Mamdani method on smart washing machines to improve efficiency and washing quality. The research methodology consists of several stages. Firstly, analyzing variables that affect the washing process, such as laundry load, fabric thickness, dirt level, and water temperature. Next, designing a Mamdani fuzzy logic control system by determining membership functions for each variable and creating fuzzy rules to link input and output variables. Lastly, evaluating washing results based on predefined input variables. The research findings demonstrate that implementing Mamdani fuzzy logic control on smart washing machines can significantly enhance washing quality and adaptively determine washing parameters to achieve cleaner washing outcomes. Therefore, integrating Mamdani fuzzy logic control into smart washing machines has the potential to improve overall washing performance. In conclusion, utilizing Mamdani fuzzy logic control on smart washing machines is an effective step towards enhancing efficiency and effectiveness in laundry washing. This research contributes to the development of more adaptive and environmentally-friendly smart washing machine technology and plays a crucial role in advancing fuzzy logic control technology for other smart household applications.
Pengungkapan Kinerja Sosial pada Aspek Sosial Instansi Pemerintah Daerah Melalui Laporan Keberlanjutan Berbasis Global Reporting Initiative : (Studi Kasus pada Pemerintah Kota Bandung) Juan Hendrian Pratama; Syaiful Rahman Soenaria
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 3 (2024): Juli : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i3.2830

Abstract

Bandung City Government is a government agency that has not published its own sustainability report. The reason why this research was conducted on the social aspects of sustainability reporting at the Bandung City Government is because these government agencies and should be role models for sustainable development as they act according to the public interest and the first step to take responsibility for the social impacts caused by the Bandung City Government is to publish a sustainability report. This research was conducted over a period of time from September 2023 to March 2024, and was conducted using a single case study process with the Bandung City Government with the specific method of Action Research. This method involved asking people with capacity in the Bandung City Government who had intensive and in-depth knowledge of the aspects that needed to be disclosed in the sustainability report for data. Further documentation was also taken to prove that the information was valid. It is then reported in GRI 401, 402, 403, 404, 405, 406, 407 for social aspects. General indicators regarding all information that needs to be disclosed are in GRI 2 and 3. Based on the research conducted, it aims that the Bandung City Government can disclose material information regarding general and social impacts into the Sustainability Report, using the GRI Standards as guidelines.
Dampak Peringkat Pegawai Pada Hubungan Antara Sikap, Motivasi, dan Kinerja Pada Pemerintah Kota : (Studi Kasus Pada Pemerintah Kota Bandung) Syahri Ramadani; Syaiful Rahman Soenaria
Journal of Management and Creative Business Vol. 2 No. 3 (2024): July : Journal of Management and Creative Business
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jmcbus.v2i3.2927

Abstract

This study explores the impact of employee ranking on the correlation between attitudes, motivation, and performance in the Bandung City Government using a quantitative approach through a single case study. From 106 respondents surveyed through a questionnaire, the results show that employee ranking does not affect the relationship between attitudes, motivation, and performance. Factors such as work ethic, supervisor support, compensation satisfaction, and participation in setting performance standards play a more significant role in motivating employees. Feedback and involvement in setting performance standards are also more motivating than ranking. Fair compensation and transparency of information are crucial in enhancing motivation and performance. The study's limitations include a limited number of respondents and difficulty reaching respondents with high employment status. Future research is recommended to increase the number of respondents, develop hypotheses suited to the study environment, and use other moderating variables. Management needs to provide opportunities for skill enhancement and conduct regular evaluations of the ranking system to create a productive work environment.
PENGARUH PROGRAM PEMUTIHAN PAJAK, LAYANAN SAMSAT KELILING, KESADARAN WAJIB PAJAK, RAZIA LAPANGAN, DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KABUPATEN INDRAMAYU Pratiwi, Indrie Dinda; Syaiful Rahman Soenaria
Integrative Perspectives of Social and Science Journal Vol. 2 No. 03 Juli (2025): Integrative Perspectives of Social and Science Journal
Publisher : PT Wahana Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh program pemutihan pajak, layanan Samsat Keliling, kesadaran wajib pajak, razia lapangan, dan sosialisasi perpajakan terhadap kepatuhan wajib pajak kendaraan bermotor di Kabupaten Indramayu. Populasi dalam penelitian ini adalah pemilik kendaraan bermotor yang tercatat di Kabupaten Indramayu tahun 2024. Sebanyak 100 responden dijadikan sampel menggunakan teknik non-probability sampling dengan metode accidental sampling. Penelitian ini menggunakan metode campuran berurutan (sequential mixed methods) dengan strategi eksplanatoris sekuensial. Tahap pertama dilakukan pengumpulan data kuantitatif melalui kuesioner, dilanjutkan dengan pengumpulan data kualitatif melalui wawancara dengan pihak Samsat untuk memperkuat dan menjelaskan hasil temuan. Teknik analisis data meliputi uji validitas, reliabilitas, normalitas, multikolinearitas, heteroskedastisitas, regresi linier berganda, uji t, uji F, serta analisis koefisien determinasi (R²). Hasil uji t menunjukkan bahwa program pemutihan, Samsat Keliling, razia lapangan, dan sosialisasi tidak berpengaruh signifikan terhadap kepatuhan wajib pajak. Sebaliknya, kesadaran wajib pajak berpengaruh positif. Hasil uji F menunjukkan kelima variabel bersama-sama berpengaruh terhadap kepatuhan wajib pajak. Nilai R² sebesar 0,176 mengindikasikan bahwa variabel penelitian memberikan kontribusi sebesar 17,6%, sisanya 82,4% dipengaruhi oleh faktor lain di luar penelitian.
The Effect of Corporate Health Accounting Disclosure and Profitability on Firm Value with Governance as a Moderating Variable: A Quantitative Study of Healthcare Companies in Indonesia Reinhard Stefanus; Harry Suharman; Syaiful Rahman Soenaria
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9467

Abstract

Mental health awareness has risen as a strategic priority in the Indonesian healthcare sector post-COVID-19 pandemic, yet Corporate Health Accounting (CHA) disclosure remains minimal despite its potential to reduce employee burnout costs. This study examines the effect of CHA disclosure and profitability (ROE) on firm value (Tobin's Q), with governance as a moderating variable, in healthcare companies listed on the Indonesia Stock Exchange (IDX). Using a quantitative descriptive-verification approach with panel data regression (Eviews v14), purposive sampling yielded 14 companies (70 observations) from a population of 35 healthcare issuers listed on the IDX (2019-2023). Instruments included the GRI 403-based CHA index (scale 0-6), the OJK governance score (0-5), the ROE formula, and Tobin's Q. The results show that CHA has no significant direct (p=0.7160) or moderated (p=0.4816) effect on firm value, while profitability has a significant positive effect (p=0.00295). The conclusion emphasizes the market's preference for financial metrics over premature social disclosures, recommending improvements in the quality of CHAs and ESG regulatory mandates for long-term value creation.
Co-Authors Gia Kardina Prima A Glen Lazwardi Qurba Harry Suharman Juan Hendrian Pratama Muhamad Musa Shariati Nadia Nur Habibah Pratiwi, Indrie Dinda Reinhard Stefanus Syahri Ramadani Yusuf Bastiar