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All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of Applied Business, Taxation and Economics Reseach
Mufida, Farah Ayu
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Economics, Econometrics & Finance

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The Disclosure of Sustainability Report Based on GRI 300 on Agricultural Companies Listed on The Indonesia Stock Exchange The Year 2020-2022 Mufida, Farah Ayu; Kurnia Ekasari, Kurnia Ekasari; Wahyuni, Hesti
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 5 (2024): June 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i5.286

Abstract

The purpose of the study was to study and compare the level of completeness of disclosure of the Sustainability Report of companies in Sub-Sector of agriculture listed on the Indonesia Stock Exchange. The type of research used is qualitative research with a method of descriptive analysis of secondary data sustainability reports year from each company year 2020 to 2022. In general, the disclosure of environmental topics from seven companies in the agricultural sub-sector listed on the Indonesia Stock Exchange rose in 2021 and 2022 when compared to 2020. This shows that the level of concern for the seven companies to the community and stakeholders increases. The total GRI Standards for general disclosures and specific topics are 32 disclosures. At PT Astra Agro Lestari Tbk, PT Austindo Nusantara Jaya Tbk, PT Eagle High Plantation, and PT Sawit Sumbermas Sarana Tbk there is an increase in disclosure of sustainability reports. On the other hand, at PT Cisadane Sawit Raya Tbk the same every year. While PT Dharma Satya Nusantara Tbk experienced a decline and PT Mahkota Group Tbk had fluctuations. The company with the highest level of completeness is PT Austindo Nusantara Jaya Tbk with an average of 85% which discloses as much and the company with    the lowest level of completeness is PT Cisadane Sawit Raya Tbk of 13%.In terms of the efforts of companies in the environmental aspect in general have made the best efforts and comply with government regulations. These companies disclose their commitments, efforts, and achievements in their sustainability reports, even with business targets and prospects.
Business Process Modeling of a Web-Based Learning System for Annual Tax Return Reporting Using the Coretax Administration System Model Mufida, Farah Ayu; Eltivia, Nurafni; Djajanto, Ludfi
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5212

Abstract

The application of information technology in tax education is a strategic effort to enhance students' understanding and skills in tax reporting. This study aims to design a Business Process Model using the Business Process Model and Notation (BPMN) method for a web-based learning system of Annual Tax Return (SPT) reporting, based on the Coretax Administration System (CTAS) model, and implemented at the Tax Laboratory of Politeknik Negeri Malang. The research employs a descriptive qualitative method, with data collected through literature review, user needs analysis, and business process modeling. The resulting BPMN diagrams successfully simulate key components of real tax reporting processes, including taxpayer registration, digital certificate requests, and the submission of both individual and corporate SPTs. These business process models enable students to better understand and visualize digital tax workflows, thereby bridging the gap between theoretical concepts and practical systems. The models are expected to support the modernization of tax education in vocational higher education institutions.
Co-Authors Djajanto, Ludfi Hesti Wahyuni, Hesti Kurnia Ekasari, Kurnia Ekasari Nurafni Eltivia