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All Journal Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Kendali Akuntansi Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Nurdiono Nurdiono
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Pengaruh Tekanan Stakeholder Terhadap Pengungkapan Laporan Keberlanjutan Berdasarkan Gri Indeks Ken Karunia Megan; Einde Evana; Nurdiono Nurdiono; Neny Desriani
Jurnal Kendali Akuntansi Vol. 2 No. 3 (2024): Juli : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v2i3.3839

Abstract

This study aims to determine the impact of stakeholder pressure (environment, employees, consumers, and individual shareholders) on sustainability report disclosure. This quantitative study uses secondary data from annual reports and sustainability reports as sources of information. The study involves companies listed in the Kompas 100 Index from 2020 to 2022 as the population. The sampling technique chosen is purposive sampling, resulting in 41 companies as the sample, with a total of 123 reports observed. The analysis is conducted using multiple linear regression, with IBM SPSS Statistics 25 software as the analytical tool. The findings of the study indicate that pressure from the environment and consumers positively affects sustainability report disclosure. However, pressure from employees and individual shareholders does not have a significant impact on sustainability report disclosure.
Pengaruh Sistem Alat Tapping Box dan Kesadaran Wajib Pajak Restoran Terhadap Tingkat Kepatuhan Pembayaran Pajak Daerah di Kota Bandar Lampung Aria Ruandi Mahibbat; Nurdiono Nurdiono
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): September : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i3.791

Abstract

This research aims to determine the effect of implementing the Tapping Box Tool System on payment compliance in increasing local taxes in Bandar Lampung City and to determine the level of awareness of restaurant taxpayers in Bandar Lampung City on payment compliance in increasing regional tax revenues in Bandar Lampung City. Methods used used in this research is a quantitative approach. The data collection method is a questionnaire with the measurement scale used, namely the Likert scale. The conclusion of this research is that the implementation of the Tapping Box Tool System has a significant effect on the level of compliance with regional tax payments in Bandar Lampung City. So this research accepts hypothesis one (H1) which has been proposed and taxpayer awareness has a significant and significant effect on the level of compliance with regional tax payments in Bandar Lampung City. So this research accepts the second hypothesis (H2) that has been proposed.
Pengaruh Penerapan Prinsip-Prinsip Good Government Governance terhadap Kinerja Pegawai Bidang Keuangan: (Studi pada Pemerintah Daerah Kota Bandar Lampung) Ashabul Maimanah; Nurdiono Nurdiono
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 2 (2024): April : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i2.2283

Abstract

The background to this research was to determine the effect of implementing the principles of good government governance on the performance of employees in the financial sector. The study was conducted at the Regional Government of Bandar Lampung City. The research approach used in this research is a quantitative approach. The data source for this research is respondent data obtained directly based on a questionnaire. The results of data analysis show that the application of good government governance principles has an effect on the performance of financial sector employees.
Co-Authors Aria Ruandi Mahibbat Ashabul Maimanah Einde Evana Ken Karunia Megan Neny Desriani