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All Journal Open Access Indonesia Journal of Social Sciences Open Access Indonesia Journal of Social Sciences Safari : Jurnal Pengabdian Masyarakat Indonesia Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Cakrawala: Jurnal Pengabdian Masyarakat Global Jurnal Fairness Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah International Journal of Economics, Management and Accounting Masyarakat Berkarya: Jurnal Pengabdian dan Perubahan Sosial Jurnal Akuntansi
Danang Adi Putra
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Efektivitas dan Efisiensi Visualisasi Data Laporan Keuangan Terhadap Keputusan Investasi: Studi kasus pada mahasiswa S1 Akuntansi Universitas Bengkulu Ahmad Ikhsan Fikri; Danang Adi putra
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.1953

Abstract

The right investment decision in an entity is important for every potential investor in order to get the right and profitable investment. This study aims to determine whether data visualization is able to influence investment decisions in an entity. This research uses secondary data sources in the form of company financial statements which are then visualized. The object of this research is a S1 Accounting student of Bengkulu University. The results showed that the effectiveness and efficiency of data visualization had a positive effect on investment decisions in S1 Accounting students of Bengkulu University.
Analisis Persepsi Kemudahan dan Manfaat e-Faktur terhadap Kepatuhan PPN di Kota Bengkulu Danang Adi Putra; Herawansyah; Indah Oktari Wijayanti
JURNAL FAIRNESS Vol. 15 No. 2 (2025): Vol. 15 No. 2 (2025) Press
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v15i2.47860

Abstract

Transformasi digital di bidang perpajakan mendorong Direktorat Jenderal Pajak untuk menerapkan sistem e-Faktur sebagai sarana administrasi Pajak Pertambahan Nilai (PPN) bagi Pengusaha Kena Pajak (PKP). Namun, implementasi e-Faktur tidak selalu berjalan optimal karena dipengaruhi oleh persepsi wajib pajak terhadap kemudahan dan manfaat sistem tersebut. Penelitian ini bertujuan untuk menganalisis pengaruh persepsi kemudahan dan persepsi manfaat e-Faktur terhadap kepatuhan PPN di Kota Bengkulu. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan teknik pengumpulan data melalui kuesioner kepada wajib pajak PKP di Kota Bengkulu. Data dianalisis menggunakan uji validitas, reliabilitas, serta analisis regresi linier berganda untuk menguji hubungan antar variabel. Hasil penelitian menunjukkan bahwa persepsi kemudahan e-Faktur berpengaruh positif dan signifikan terhadap kepatuhan PPN, serta persepsi manfaat e-Faktur juga berpengaruh positif dan signifikan terhadap kepatuhan PPN. Temuan ini mengindikasikan bahwa semakin tinggi tingkat kemudahan dan manfaat yang dirasakan wajib pajak dalam penggunaan e-Faktur, maka semakin meningkat pula kepatuhan dalam pelaporan dan pembayaran PPN. Penelitian ini diharapkan dapat menjadi masukan bagi otoritas pajak dalam meningkatkan kualitas layanan digital perpajakan melalui perbaikan sistem, peningkatan sosialisasi, dan pendampingan teknis bagi wajib pajak di Kota Bengkulu.
Disclosure of Corporate Social Responsibility, Green Accounting and Financial Performance on Stock Price With Company Value as an Intervening Variable Herawansyah Herawansyah; Indah Oktari Wijayanti; Danang Adi Putra
International Journal of Economics, Management and Accounting Vol. 3 No. 2 (2026): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v3i2.1257

Abstract

This study investigates the impact of corporate social responsibility (CSR) disclosure, green accounting, and financial performance on share prices, using company value as an intervening variable. The research adopts a quantitative approach, focusing on companies within the mining and plantation sectors, as listed on the idx.co.id website. The sample was selected through purposive sampling, based on specific criteria set by the researchers. Data analysis was conducted using multiple linear regression analysis, processed via EViews software. Findings indicate that CSR disclosure, green accounting, and financial performance each significantly influence share prices, underscoring the importance of these factors in shaping investor perception and market value. However, company value does not serve as a successful intermediary variable for the relationship between CSR disclosure, green accounting, financial performance, and share prices. This suggests that while these factors independently impact share prices, the assumed mediating role of company value does not materialize in this context. These results contribute to the understanding of how environmental and financial disclosures, alongside financial health, directly influence share prices, highlighting the need for companies to consider direct stakeholder communication strategies to improve market performance, independent of perceived company value adjustments.
Co-Authors Ahmad Ikhsan Fikri Amanda Alvi Nurdiantoro BUDI UTOMO Deasy Emalia Eddy Suranta Fachruzzaman Fachruzzaman Herawansyah Herawansyah Herawansyah Indriani, Rini Lismawati Lismawati Mentari Gita Puspita Nikmah Nikmah Nurul Qomariah Pratana Puspa Midiastuty Robinson robinson Sriwidharmanelly Sriwidharmanelly Wijayanti, Indah Oktari