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All Journal Jurnal Riset Akuntansi Aksioma Jurnal Acitya Ardana: Jurnal Keuangan Negara dan Kebijakan Publik Indonesian Accounting Research Journal AKSIOMA : Jurnal Sains Ekonomi dan Edukasi
Salsabila, Dwi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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AKUNTANSI BERKELANJUTAN PADA UMKM: PEMAHAMAN ATAS LAPORAN KEBERLANJUTAN Gautama, Bryan; Mahandito, Tasdik; Salsabila, Dwi
Jurnal Riset Akuntansi Vol 22 No 2 (2023): Jurnal Riset Akuntansi Aksioma, Desember 2023
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v22i2.244

Abstract

There is concern over intergenerational problems caused by the economic development carried out by countries in the world. As a form of this awareness, the global community compiled the Global Reporting Index (GRI) which is an international initiative that focuses on reporting and establishes at least the principles of risk management and continuous improvement. This study aims to determine the application of GRI indicators as a sustainability report by MSMEs in Indonesia. The implementation of GRI is important for MSMEs to encourage sustainability, considering that MSMEs are the largest group that contributes to the Indonesian economy. The research was conducted using content analysis, descriptive analysis, and confirmatory factor analysis (CFA) to determine the indicators that are most easily understood and applied by MSMEs so that they can be proposed as a sustainability report format. The results showed that there are 28 indicators that can be proposed as a sustainability report format. Meanwhile, 10 other indicators that are difficult for MSMEs to understand are not proposed as report formats.
MENGUNGKAP JEJAK HIJAU BUMN INFRASTRUKTUR: SEJAUH MANA KOMITMEN LINGKUNGAN TERCERMIN DALAM LAPORAN KEBERLANJUTAN? Salsabila, Dwi; Bandiyono, Agus
Indonesian Accounting Research Journal Vol. 5 No. 1 (2024): Indonesian Accounting Research Journal (October 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v5i1.6298

Abstract

Sustainability reports have become an essential means for organization to disclose the environmental impact of their activities. This study aims to analyze the extent to which State-Owned Enterprises (SOEs) in the infrastructure services sector have reported their Environment, Social, and Governance (ESG) activities in accordance with the Global Reporting Initiative (GRI) 300 standard. This research uses qualitative content analysis of the 2023 sustainability reports of three SOEs in the infrastructure services sector. The results of the analysis show that the level of disclosure related to the environment (GRI 300) is still not optimal, especially in the aspects of biodiversity and supplier environmental assessment. PT Adhi Karya showed the best performance in GRI 300 disclosure, followed by PT Hutama Karya and PT Waskita Karya. This research contributes to SOEs in improving the quality of their sustainability reports in accordance with GRI standards, as well as for policymakers in formulating more effective sustainability reporting policies in Indonesia.
Tantangan Penerapan Pajak Karbon di beberapa Negara: Kisah Sukses untuk Implementasi di Indonesia Salsabila, Dwi
Jurnal Acitya Ardana Vol 3 No 1 (2023): Dinamika Kebijakan Publik V
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jaa.v3i1.1720

Abstract

Greenhouse gases are a threat to climate change that can have a negative impact on various aspects of life, one of which is the economy, Indonesia as a country that has committed to reducing greenhouse gas emissions in the Paris Agreement uses carbon taxes as a tool to fulfill this commitment. the first time Indonesia implemented a carbon tax, Indonesia needed to learn a lot from the countries that first implemented this policy. This study uses the Scoping review method which takes data from various international journals as well as real data from climatewatch. The results of this study the authors suggest that Indonesia apply a low rate at the beginning of the implementation of the carbon tax and begin to increase the rate over time and Indonesia can apply the redistribution of the carbon tax so that people's welfare does not decrease despite the implementation of this carbon tax.
Pengaruh Capital Intensity, Inventory Intensity, dan Leverage terhadap Tax Avoidance pada Perusahaan Manufaktur Sektor Aneka Industri dan Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2017-2019 Salsabila, Dwi; Wahyudi, Untung; Anggarani, Dwi
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 1 No. 6 (2024): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/qs938z89

Abstract

This study aims to examine the influence of capital intensity, inventory intensity, and leverage on tax avoidance both partially and simultaneously. The objects used in this research are manufacturing companies in the various industrial sectors and basic industrial and chemical sectors, with research years spanning 3 periods in 2017 – 2019. Manufacturing companies in the various industrial sector and basic industrial and chemical sector until 2019 had a population of 124 companies. Sampling in the research used a purposive sampling technique to obtain 41 companies used in the research sample. The data analysis method used is multiple linear regression analysis using IBM SPSS version 25 software. The research results show that partially the three variables, namely capital intensity, inventory intensity, and leverage, have a positive and significant effect on tax avoidance. Likewise, the result of research simultaneously show that the three independent variables have a positive and significant effect on tax avoidance.
Co-Authors Agus Bandiyono Dwi Anggarani Gautama, Bryan Mahandito, Tasdik Wahyudi, Untung