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All Journal JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang Income Journal: Accounting, Management and Economic Research
Rais, Anisatun Humayrah
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILTY DALAM LAPORAN KEBERLANJUTAN Rais, Anisatun Humayrah; Nagu, Nadhirah; Puspitasari, Ayu; Adil, Muhammad
JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Vol 6, No 1 (2024): Jurnal Pabean Volume 6 No 1, Januari 2024
Publisher : Prodi Perpajakan Politeknik Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61141/pabean.v6i1.488

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh pengungkapan Corporate Social Responsibility terhadap kinerja keuangan perusahaan, serta menguji perbedaan kinerja keuangan antara perusahaan yang menerbitkan laporan keberlanjutan dan perusahaan yang belum menerbitkan laporan keberlanjutan pada perusahaan tambang dan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2020. Sampel pada penelitian ini adalah 18 perusahaan tambang dan manufaktur yang telah menerbitkan laporan keberlanjutan, dan 109 perusahaan tambang dan manufaktur yang belum menerbitkan laporan keberlanjutan selama periode 2016-2020. Analisis data pada penelitian ini menggunakan analisis konten, regresi sederhana, dan uji beda. Hasil penelitian menunjukkan bahwa pengungkapan Corporate Social Responsibility berpengaruh terhadap kinerja keuangan perusahaan. Hasil uji beda menunjukkan bahwa perusahaan yang telah menerbitkan laporan keberlanjutan memiliki kinerja keuangan yang lebih tinggi daripada perusahaan yang belum menerbitkan laporan keberlanjutan selama periode 2016-2020. Hasil penelitian ini berimplikasi sebagai bahan pertimbangan bagi manajemen perusahaan dalam memotivasi penyusunan laporan keberlanjutan yang sampai saat ini belum di penuhi oleh sebagian perusahaan yang terdaftar di Bursa Efek IndonesiaAbstractThis study aims to test and analyze the effect of Corporate Social Responsibility disclosure on the company's financial performance, as well as examine the difference in financial performance between companies that publish sustainability reports and companies that have not published sustainability reports on mining and manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The sample in this study is 18 mining and manufacturing companies that have published sustainability reports, and 109 mining and manufacturing companies that have not published sustainability reports during the 2016-2020 period. Data analysis in this study used content analysis, simple regression, and difference tests. The results showed that Corporate Social Responsibility disclosure affects the company's financial performance. The results of the difference test show that companies that have published sustainability reports have higher financial performance than companies that have not published sustainability reports during the 2016-2020 period. The results of this study have implications as a consideration for company management in motivating the preparation of sustainability reports which until now have not been fulfilled by some companies listed on the Indonesia Stock Exchange  Keywords: Corporate Social Responsibility; Financial Performance; Sustainability Report. 
Faktor Fundamental dan Risiko Sistematis Terhadap Return Saham: Studi Pada Perusahaan Indeks LQ45 yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023 Rais, Anisatun Humayrah; Br. Ginting, Crish Dayanti; Yusuf, Yulia Yunita; Hidayatullah, Andi Muh. Syukur
Income Journal: Accounting, Management and Economic Research Vol 3 No 2 (2024): August Edition
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61911/income.v3i2.78

Abstract

This research aims to analyze the influence of company fundamental factors as measured by return on equity, price earnings ratio, debt to equity ratio, earnings per share, and dividend payout ratio on stock returns through systematic risk. The population and sample in this study were 22 companies and 110 observations of companies in LQ45 listed on the Indonesia Stock Exchange for the 2019-2023 period. Data analysis in this study used multiple liner regression and the Sobel test. The research results show that the company's fundamental factors as measured by return on equity, price earning ratio, debt to equity ratio, earnings per share, and dividend payout ratio influence stock returns. Furthermore, the results of the Sobel test show that systematic risk is able to mediate the relationship between company fundamental factors as measured by return on equity, price earnings ratio, debt to equity ratio, earnings per share, and dividend payout ratio on stock returns..
TINJAUAN PELAPORAN SPT TAHUNAN DAN PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI PADA KPP PRATAMA MAKASSAR BARAT Adriansyah, Adriansyah; Zaimar, Fina Ruzika; Yusuf, Yulia Yunita; Rais, Anisatun Humayrah; Hidayatullah, Andi Muh. Syukur
JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Vol 7, No 2 (2025): Jurnal Pabean Volume 7 No 2, Juli 2025
Publisher : Prodi Perpajakan Politeknik Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61141/pabean.v7i2.657

Abstract

Penelitian ini bertujuan untuk menganalisis realisasi pelaporan SPT Tahunan Orang Pribadi tepat waktu dan realisasi penerimaan Pajak Penghasilan Orang Pribadi di KPP Pratama Makassar Barat pada periode 2019-2023. Penelitian ini menggunakan metode analisis deskriptif kuantitatif. Data penelitian diperoleh melalui teknik dokumentasi yang mencakup jumlah SPT Tahunan Orang Pribadi yang dilaporkan tepat waktu serta realisasi penerimaan Pajak Penghasilan Orang Pribadi selama lima tahun terakhir. Hasil penelitian menunjukkan bahwa realisasi pelaporan SPT Tahunan Orang Pribadi tepat waktu mengalami fluktuasi. Peningkatan signifikan terjadi pada tahun 2021 dengan pertumbuhan sebesar 43,54%, namun terjadi penurunan sebesar 12,39% pada tahun 2023 dibandingkan tahun sebelumnya. Hal ini mencerminkan adanya tantangan dalam meningkatkan kepatuhan wajib pajak orang pribadi. Sementara itu, realisasi penerimaan Pajak Penghasilan Orang Pribadi juga menunjukkan tren yang fluktuatif. Peningkatan tertinggi terjadi pada tahun 2020 dengan pertumbuhan sebesar 14,91%, namun penerimaan menurun tajam pada tahun 2021 dan 2022 akibat dampak pandemi COVID-19 terhadap aktivitas ekonomi individu. Pada tahun 2023, terdapat sedikit peningkatan sebesar 1,25%, meskipun jumlah penerimaan masih belum kembali ke tingkat sebelum pandemi. Hasil penelitian ini menunjukkan perlunya upaya peningkatan kepatuhan wajib pajak orang pribadi dan penguatan kebijakan fiskal untuk mendorong optimalisasi penerimaan Pajak Penghasilan Orang Pribadi.
FRAMEWORKS STRATEGIS SEBAGAI FONDASI GREEN BUDGETING: STUDI KASUS KABUPATEN TORAJA UTARA Yusuf, Yulia Yunita; Rais, Anisatun Humayrah; Adriansyah, Adriansyah; Faisal, Andi
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 1 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i1.142

Abstract

Strategic frameworks are a key component of the OECD Green Budgeting Framework, aiming to align fiscal policy with environmental sustainability. This study evaluates the implementation of strategic frameworks in policy documents in North Toraja Regency, including the Strategic Plan (Renstra), Strategic Environmental Assessment (KLHS), and the Regional Government Work Plan (RKPD). Using Krippendorff's content analysis approach, the study identifies key themes across three dimensions: semantics, pragmatics, and symbolic means. The findings reveal that although the policy documents reflect a commitment to sustainability, there are significant shortcomings, including the absence of measurable performance indicators, sufficient baseline data, and clear evaluation mechanisms. From a pragmatic perspective, program implementation is often hindered by a lack of cross-sectoral coordination and inadequate budget allocation. Furthermore, the analysis of symbolic means indicates that the information presented in the documents is more focused on administrative outputs rather than outcomes that reflect real impact. This study concludes that the strategic frameworks in North Toraja Regency need to be strengthened through more technical approaches, including the development of specific performance indicators, enhanced coordination among local government agencies, and the integration of data-based evaluation mechanisms. These recommendations are expected to improve the effectiveness of policy documents in supporting the sustainable implementation of green budgeting at the local level.
Co-Authors Adriansyah Adriansyah Adriansyah Andi Faisal, Andi Ayu Puspitasari, Ayu Br. Ginting, Crish Dayanti Hidayatullah, Andi Muh. Syukur Muhammad Adil, Muhammad Nagu, Nadhirah Yusuf, Yulia Yunita Zaimar, Fina Ruzika