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All Journal Jurnal Pengabdian Kepada Masyarakat (Indonesian Journal of Community Engagement) FOCUS: Journal of Social Studies Golden Ratio of Finance Management Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik
Herawati, Vinola
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The Effect of Tax Knowledge and Tax Sanctions on Taxpayer Compliance in The Millennial Generation in Karawang with Tax Awareness as Moderation Variable Karo, Rospita Br; Herawati, Vinola
Golden Ratio of Finance Management Vol. 4 No. 2 (2024): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v4i2.495

Abstract

This study aims to determine the effect of tax knowledge and tax sanctions on taxpayer compliance in the millennial generation in Karawang, with tax awareness as a moderating variable. This study's sample is the Millennial Generation in Karawang, Generation Y, born between 1982 and 1996. Disseminating questionnaires online, namely filling out Google forms with as many as 110 samples. Hypothesis testing is using a structural equation model. The results of this study provide the following: It can be concluded that tax knowledge positively influences taxpayer compliance, and tax sanctions do not. Furthermore, tax awareness can strengthen the positive perspective of tax knowledge on taxpayer compliance. Tax awareness can strengthen the negative perspective of tax sanctions on taxpayer compliance.
Corporate Governance atas Pengaruh Kinerja Lingkungan Dan Sistem Manajemen Lingkungan Terhadap Carbon Emission Disclosure Oktaviani, Ayu Aulia; Herawati, Vinola; Utami, Kartika Sekar; Awanis, Dhia Farahdina
FOCUS Vol 4 No 2 (2023): FOCUS: Jurnal Ilmu Sosial
Publisher : Neolectura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/fcs.v4i2.1449

Abstract

Penelitian ini bertujuan menguji Peran Corporate Governance atas Pengaruh Kinerja Lingkungan dan Sistem Manajemen Lingkungan terhadap Carbon Emission Disclosure. Manfaat penelitian ini adalah untuk memberikan referensi dan meningkatkan pemahaman kepada para pemangku kepentingan perusahaan tentang pentingnya kualitas Corporate Governance serta intensitas Carbon Emission Disclosure melalui konsistensi pelaporan Sustainability Report, sebagai kontribusi awal untuk membantu Indonesia dalam mengurangi emisi Gas Rumah Kaca dan menciptakan lingkungan bisnis yang sehat serta berkelanjutan. Populasi yang digunakan yaitu perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia periode 2017- 2020 dengan jumlah sampel sejumlah 25 perusahaan. Jenis data yang digunakan yaitu data sekunder yang bersumber dari annual report dan sustainability report. Teknik analisis data yang digunakan yaitu menggunakan analisis regresi linear berganda. Hasil pengujian menunjukkan hanya variabel kinerja lingkungan dan board size secara signifikan berpengaruh terhadap Carbon Emission Disclosure. Seluruh variabel corporate governance yaitu board size, board independence, dan audit committees terbukti memperkuat pengaruh positif kinerja lingkungan terhadap carbon emission disclosure. Sedangkan yang memperkuat pengaruh positif sistem manajemen lingkungan terhadap carbon emission disclosure hanya variabel board size. Disimpulkan bahwa dengan corporate governance yang efektif dapat mendukung kinerja lingkungan yang semakin baik sehingga dapat meningkatkan carbon emission disclosure.
Community Service Training on Material Flow Cost Accounting (MFCA) for Micro, Small, and Medium Enterprise (MSME) Entrepreneurs Anis, Idrianita; Herawati, Vinola; Faizal, Amir; Afiyah, Yayah Sholehatul; Avrillia, Vera
Jurnal Pengabdian kepada Masyarakat (Indonesian Journal of Community Engagement) Vol 9, No 4 (2023): Desember
Publisher : Direktorat Pengabdian kepada Masyarakat Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jpkm.87170

Abstract

In the last two decades, concern for environmental issues has become a regulatory concern at the international and national levels. Many methods have been developed to reduce negative impacts on business activities, including Material Flow Cost Accounting (MFCA) technology that shows an increasing trend among companies and Micro, Small, and Medium Enterprises (MSMEs) in developing countries. The benefit of MFCA technology is its superiority in identifying material losses (harmful products) during production. At the same time, this is known at the end of the process in the conventional accounting system. Then by implementing MFCA technology, business people can take initiatives to reduce material losses and achieves resource efficiency. In addition to efforts to reduce material losses, MFCA technology will encourage business-enhancing practices by reducing costs, reducing carbon emissions, and increasing operational efficiency. This Community Service Program aims to provide training on sustainable business principles by applying MFCA technology for MSME Entrepreneurs at Bina Amanah School of Entrepreneur Cordova in South Tangerang, Banten Province. Using the action research method increases participants' knowledge after the MFCA training.
PERAN MEDIA COVERAGE ATAS PENGARUH CORPORATE GOVERNANCE DAN PENGUNGKAPAN MANAJEMEN RESIKO TERHADAP REAL EARNINGS MANAGEMENT Herawati, Vinola; Daeli, Florus; Julia
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 18 No. 2 (2023): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v18i2.17216

Abstract

This study aims to examine the effect of corporate governance and risk management disclosure on real earnings management. In addition, this study also investigates the role played by the media (media coverage) and examines whether the media has an influence on real earnings management. The data analysis method in this study is a causality test using multiple regression analysis with moderation (Moderated Regression Analysis). The sample for this study used purposive sampling with a sample of consumer goods sector companies on the Indonesia Stock Exchange for the period 2019 – 2021. The results showed that independent commissioners and audit committees have a negative effect on real earnings management, disclosure of risk management and media coverage have no effect on real earnings management. Media coverage strengthens the influence of the Independent Commissioner on real earnings management, but does not strengthen the influence of the Audit Committee on real earnings management.
The Effect of Tax Knowledge and Tax Sanctions on Taxpayer Compliance in The Millennial Generation in Karawang with Tax Awareness as Moderation Variable Karo, Rospita Br; Herawati, Vinola
Golden Ratio of Finance Management Vol. 4 No. 2 (2024): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v4i2.495

Abstract

This study aims to determine the effect of tax knowledge and tax sanctions on taxpayer compliance in the millennial generation in Karawang, with tax awareness as a moderating variable. This study's sample is the Millennial Generation in Karawang, Generation Y, born between 1982 and 1996. Disseminating questionnaires online, namely filling out Google forms with as many as 110 samples. Hypothesis testing is using a structural equation model. The results of this study provide the following: It can be concluded that tax knowledge positively influences taxpayer compliance, and tax sanctions do not. Furthermore, tax awareness can strengthen the positive perspective of tax knowledge on taxpayer compliance. Tax awareness can strengthen the negative perspective of tax sanctions on taxpayer compliance.
Co-Authors Afiyah, Yayah Sholehatul Avrillia, Vera Awanis, Dhia Farahdina Ayu Aulia Oktaviani Daeli, Florus Faizal, Amir Idrianita Anis Julia Karo, Rospita Br Utami, Kartika Sekar