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All Journal Jurnal Ilmiah Raflesia Akuntansi Indonesian Journal of Advanced Research (IJAR) Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Susi Hambani
Universitas Djuanda Bogor
Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media

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Analysis of the Effectiveness and Contribution of Land and Building Rights Acquisition Fees (BPHTB) Revenue to Sukabumi City Regional Original Revenue Dara Anisya Rahman; Susi Hambani; Ayi Jamaludin; Yuppy Triwidatin
Indonesian Journal of Advanced Research Vol. 2 No. 8 (2023): August 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijar.v2i8.5698

Abstract

This study aims to determine and analyze the magnitude of the effectiveness of BPHTB Revenue in Sukabumi City and to analyze the magnitude of the contribution of BPHTB to Regional Original Income in Sukabumi City. The research design used in this research is descriptive with a quantitative approach. The data collection method used in this research was interviews. The data sources in this research use secondary data and primary data. The data used in this study are data on the realization of tax revenue from land and building rights acquisition fees and data on the realization of Regional Original Income for the City of Sukabumi from 2017 to 20221. The results show the level of effectiveness of BPHTB revenues in Sukabumi City from 2017 to 2021 as a whole. Overall, it shows that the value interpretation is very effective with an average percentage of 127.98%, which means it is very effective. Meanwhile, the contribution level of BPHTB revenues to the Local Revenue of the City of Sukabumi in 2017 to 2021 as a whole shows a very low value interpretation with an average percentage of 4.88%, which means the contribution is very less.
ANALISIS SISTEM PENGENDALIAN INTERNAL DALAM PENGGUNAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) Noer Syafitry Chahyani Utammy; Indra Cahya Kusuma; Susi Hambani
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 1 (2023): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.572349/neraca.v1i1.39

Abstract

SMPIT Bina Masyarakat Mandiri Kabupaten Bogor merupakan lembaga atau sekolah yang termasuk dalam kategori perusahaan pada bidang jasa khususnya bergerak pada bidang pendidikan. Pada penelitiannya menganalisis Sistem Pengendalian Internal Dalam Penggunaan Dana Bantuan Operasional Sekolah (BOS) dengan menggunakan elemen Pengendalian internal menurut COSO. Metode statistik deskriptif yaitu distribusi frekuensi, statistik, rata-rata dan nilai indeks. Penelitian ini termasuk penelitian kualitatif yang menggali hasil persepsi 15 orang responden dengan menggunakan data primer. Hasil penelitian ini menunjukkan bahwa, pada lingkungan pengendalian, aktivitas pengendalian serta informasi dan komunikasi telah berjalan dengan sangat efektif, hal ini dikarenakan pada kegiatannya tergolong cukup aktif, sedangkan pada penilaian risiko dan pemantauan walaupun tergolong efektif namun pada aktivitas yang dijalankan belum cukup untuk memenuhi kriteria yang sekolah terapkan. Hal ini dikarenakan pelaporan keuangan pada penggunaan Operasional Sekolah kurang melakukan adanya crosscheck pada pembukuannya secara lengkap dikarenakan kurangnya tambahan sumber daya manusia sehingga keandalan pelaporan diserahkan sepenuhnya pada bagian keuangan. Sehingga hasil penelitian yang ditemukan bahwa bagian administrasi perlu dilakukan pemantauan yang baik agar efektivitas yang dijalankan dapat berjalan lebih baik lagi untuk tujuan sekolah.
Pengaruh Penerapan Green Accounting dan Kinerja Lingkungan Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Mediasi (Studi Empiris Industri Pertambangan yang Terdaftar di BEI 2021-2025) Tubagus Maulana Ibrahim; Susi Hambani; Ayi Jamaludin Aziz
Jurnal Ilmiah Raflesia Akuntansi Vol 12 No 2 (2026): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v12i2.1430

Abstract

This study analyzes the effect of Green Accounting implementation and Environmental Performance on Firm Value, with Financial Performance as a mediating variable, across 13 mining companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2025. Using purposive sampling with the PROPER program participation as a criterion, Green Accounting is measured using the GRI Standards 2021, Environmental Performance using PROPER ratings, Financial Performance using Return on Assets (ROA), and Firm Value using Tobin's Q. Through panel data regression and path analysis with the Sobel test, the results indicate that: (1) Green Accounting has no significant effect on Financial Performance; (2) Environmental Performance has no significant effect on Financial Performance; (3) Green Accounting has no significant effect on Firm Value; (4) Environmental Performance has no significant effect on Firm Value; (5) Financial Performance has no significant effect on Firm Value; (6) Financial Performance does not mediate the relationship between Green Accounting and Firm Value; and (7) Financial Performance does not mediate the relationship between Environmental Performance and Firm Value. These findings imply that environmental sustainability signals have not yet been fully responded to by investors in the Indonesian mining sector, who remain focused on traditional financial indicators rather than environmental disclosures..
Co-Authors Ayi Jamaludin Aziz, Ayi Jamaludin Dara Anisya Rahman Indra Cahya Kusuma Noer Syafitry Chahyani Utammy Tubagus Maulana Ibrahim Yuppy Triwidatin