Claim Missing Document
Check
Articles

Found 7 Documents
Search

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.
THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY AND OWNERSHIP STRUCTURE ON COMPANY VALUE WITH PROFITABILITY AS MODERATOR Haji, Sapto; Herawati, Vinola
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 5, No 2 (2025)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v5i2.6606

Abstract

This study examines the effects of corporate social responsibility (CSR) disclosure quality and ownership structure on company value among Indonesian listed firms, with profitability serving as a moderating variable. The research addresses inconsistent findings in prior literature regarding CSR-value and ownership-value relationships by investigating whether financial performance conditions the effectiveness of these mechanisms. The study employs panel regression analysis on an unbalanced panel dataset comprising 612 non-financial firms listed on the Indonesia Stock Exchange, yielding 1,732 firm-year observations during 2022–2024. CSR disclosure is measured using a granular 0-to-3 scoring system based on the Global Reporting Initiative framework. Two model specifications are estimated: pooled ordinary least squares with sector and year fixed effects, and firm fixed-effects models, both utilizing clustered robust standard errors. CSR disclosure quality significantly enhances company value across both model specifications. Ownership structure demonstrates a significant positive effect in cross-sectional analysis but becomes insignificant under firm fixed-effects estimation. Profitability directly increases firm value and significantly strengthens the CSR-value relationship, functioning as a quasi-moderator. However, profitability does not moderate the ownership-value relationship, indicating that governance mechanisms operate independently of financial performance conditions. The three-year observation window may be insufficient to capture long-term CSR dynamics. Future research should employ extended longitudinal designs, decompose ownership into distinct components, and conduct cross-country comparative analyses to enhance generalizability. This study contributes a refined CSR measurement approach using a 0-to-3 disclosure quality scoring system, advancing beyond conventional dichotomous indices. The findings reveal that profitability selectively moderates stakeholder-oriented strategies (CSR) but not governance mechanisms (ownership), offering nuanced theoretical insights for emerging market contexts. Results provide practical guidance for managers integrating sustainability investments with financial performance strategies.
Solvency, cash flow, and financial distress: A moderation analysis of company size Agustina, Yumniati; Herawati, Vinola
International Journal of Applied Finance and Business Studies Vol. 13 No. 4 (2026): March: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v13i4.462

Abstract

This study investigates the impact of solvency and cash flow ratios on the likelihood of financial distress, while also examining the moderating effect of company size. The research focuses on firms in the property and real estate subsector listed on the Indonesia Stock Exchange (IDX) during the 2016–2020 period. Using a purposive sampling method, 57 firms were selected, resulting in 285 firm-year observations. Logistic regression analysis was employed to test the hypotheses. The results show that solvency has a significant positive effect on financial distress, indicating that higher levels of debt increase the likelihood of financial difficulties. In contrast, cash flow does not exhibit a significant influence on financial distress. Furthermore, company size fails to moderate the relationship between both solvency and financial distress, as well as cash flow and financial distress. These findings suggest that large company size does not necessarily mitigate the adverse effects of financial structure or liquidity on financial health within the property and real estate sector in Indonesia.