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All Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) IIJSE
Agusta, Tony
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PERAN INTERNET OF THING DALAM PERPAJAKAN INDONESIA Agusta, Tony; Trisnaningsih, Sri
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 6 No 2 (2022): Edisi Mei - Agustus 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v6i2.2129

Abstract

Teknologi dalam bidang perpajakan terus berkembang dari masa ke masa. Salah satu teknologi yang terbaru yakni internet of thing. Studi ini bermaksud untuk mengungkap peran internet of thing dalam bidang perpajakan. Jenis penelitian yang dipakai yakni penelitian kualitatif melalui metode literatur review. Data dikumpulkan dengan memakai mesin pencari google scholar. Hasil penelitian menyimpulkan Internet of Thing (iot) merupakan bagian penting dalam perkembangan teknologi perpajakan. Hal ini mendukung sasaran Direktorat Jenderal Pajak menggunakan Big Data Analytics yang dapat mengoptimalkan potensi pajak digital melalui 2 mekanisme, yaitu analisis prediktif dan kedua melalui pemeringkatan pajak.
The Influence of Green Accounting, Environmental Performance, and Environmental Disclosure on Financial Performance Agusta, Tony
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.8567

Abstract

This study aims to analyze the influence of green accounting, environmental performance, and environmental disclosure on financial performance. This study uses a purposive sampling method, which is a technique for selecting samples as data sources based on specific considerations or reasons. Secondary data was obtained from the website www.idx.com. The population used was mining companies registered in 2018 and 2022. Of these criteria, 25 companies met the sample criteria. Data were analyzed using the inner method and hypothesis testing. The results of the study indicate a positive and significant influence of green accounting, environmental performance, and environmental disclosure on financial performance.
Co-Authors Sri Trisnaningsih