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All Journal Dinasti International Journal of Management Science Dinasti International Journal of Digital Business Management Journal of Accounting and Finance Management (JAFM)
Handari, Henni
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Other

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Disclosure of Corporate Social Responsibility (CSR) Through Factors that Influence it Handari, Henni; Yopi Yulius; Ita Reinita Ita Reinita; Idayanti Idayanti
Dinasti International Journal of Digital Business Management Vol. 4 No. 5 (2023): Dinasti International Journal of Digital Business Management (August - Septembe
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijdbm.v4i5.2001

Abstract

Research on Corporate Social Responsibility has often been carried out, but in this study there is a little novelty, namely the disclosure of Corporate Social Responsibility through the influence of variables Board of Commissioners Size, Institutional Ownership, Public Share Ownership, and Profitability. The population studied is manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2017-2021, using purposive sampling, 15 companies were obtained as samples. Multiple regression analysis method with panel data and secondary data processed with Eviews software version 12.0. Research findings show that the variables of Board of Commissioners size, Institutional Ownership, Public Share Ownership, and Profitability simultaneously affect Corporate Social Responsibility (CSR) disclosure. This research can be used by Issuers to be obliged to publish complete and accurate financial statements in order to provide appropriate information to shareholders, as well as managing profitability in Corporate Social Responsibility disclosure to attract investors.
The Influence of Green Manufacturing, Green Advertising, and Greenwashing on the Sustainability of Consumer Goods Sector Companies Listed on the Indonesia Stock Exchange (IDX) for the Period 2019-2023 Pratiwi, Wiwik; Hidayat, Malik; Putri, Azahra Pratiwi; Handari, Henni; Arifin, Zainal
Dinasti International Journal of Management Science Vol. 6 No. 3 (2025): Dinasti International Journal of Management Science (January - February 2025)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijms.v6i3.4177

Abstract

The purpose of this study is to analyze the impact of Green Manufacturing, measured through a dummy variable; Green Advertising, evaluated using the net profit margin ratio; and Greenwashing, assessed based on the PROPER ranking, on Corporate Sustainability, which is determined by the dissemination of sustainability reports following the GRI (Global Reporting Initiative) standard. This research utilizes secondary data, focusing on a population of 125 manufacturing companies, with a sample of 50 companies selected using the purposive sampling method, all of which are listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The panel data regression analysis method is applied using Eviews 13 as the analytical tool. The findings reveal that Green Manufacturing and Greenwashing have a positive but statistically insignificant impact on Corporate Sustainability. Conversely, Green Advertising has a negative but also statistically insignificant effect. Unlike prior studies that included Green Accounting as a variable, this research incorporates Green Manufacturing into the analysis of Corporate Sustainability, with differences also seen in measurement techniques and sample selection. This study uniquely employs the PROPER score to evaluate Greenwashing and Environmental Performance. Collectively, these three factors contribute to Corporate Sustainability, emphasizing that a comprehensive approach addressing various green practices is more effective in enhancing Corporate Sustainability.
The Influence of Voluntary Disclosure Program (VDP), Tax Sanctions, and Tax Socialization on Individual Taxpayer Compliance at KPP Pratama Jakarta Kalideres Syahrial, Irzan; Haryanto, Pandu; Handari, Henni; Hidayat, Malik; Aditya, Marcellinus
Dinasti International Journal of Management Science Vol. 6 No. 5 (2025): Dinasti International Journal of Management Science (May - June 2025)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijms.v6i5.4683

Abstract

Tax revenue is the primary source of income for Indonesia, supporting national development. However, taxpayer compliance remains a significant challenge. The Voluntary Disclosure Program (VDP), tax penalties, and tax socialization are expected to improve taxpayer compliance. This study aims to analyze the effect of VDP, tax penalties, and tax socialization on individual taxpayer compliance at the Jakarta Kalideres Tax Office (KPP Pratama Jakarta Kalideres). This research uses a quantitative method with a descriptive approach. Data were collected through questionnaires distributed to 30 individual taxpayers registered at the Jakarta Kalideres Tax Office. Multiple linear regression analysis was performed using SPSS software. The results show that VDP significantly and positively impacts taxpayer compliance, with a regression coefficient of 0.45 (p<0.05). Tax socialization also has a significant positive effect, with a coefficient of 0.38 (p<0.05). However, tax penalties have a positive but not significant effect, with a coefficient of 0.12 (p>0.05). Collectively, the three independent variables explain 65% of the variation in taxpayer compliance (Adjusted R²=0.65). VDP and tax socialization effectively improve taxpayer compliance, while the effectiveness of tax penalties requires further evaluation.
Analisis Variabel Yang Mempengaruhi Kepatuhan Wajib Pajak di Tanjung Priok Jakarta Utara Haryanto, Pandu; F Bilkis, Divi; Syahrial, Irzan; Arifin, Zainal; Handari, Henni; Hidayat, Malik; Iman Nugroho, M.
Journal of Accounting and Finance Management Vol. 6 No. 6 (2026): Journal of Accounting and Finance Management (January - February 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i6.2963

Abstract

Penelitian ini bertujuan menguji variabel-variabel yang berpengaruh terhadap Kepatuhan Wajib Pajak Orang Pribadi di Kecamatan Tanjung Priok Jakarta Utara. Metode yang terapkan pada penelitian ini adalah metode kuantitatif dan analisis deskriptif. Populasi yang digunakan pada penelitian ini yaitu para wajib pajak orang pribadi pada Kantor Pelayanan Pajak Pratama Tanjung Priok. Teknik pengambilan sampel dalam penelitian adalah Insidental Sampling dan dibisa 100 orang responden. Data dikumpulkan dari jawaban kuesioner yang disebar kepada responden. Metode analisis data dengan uji Model Persamaan Struktural (Structural Equation Modeling) menggunakan aplikasi Smart Partial Least Square. Temuan penelitian diperoleh bahwa; kesadaran wajib pajak Orang pribadi memiliki pengaruh negatif kepada kepatuhan wajib pajak, pemahaman wajib pajak memiliki pengaruh positif kepada kepatuhan wajib pajak, dan sanksi pajak memiliki pengaruh positif terhadap kepatuhan wajib pajak. Implikasi dari temuan ini yaitu pentingnya peningkatan kualitas literasi pajak dan penegakan sanksi pajak secara konsisten guna mendorong perilaku patuh di kalangan wajib pajak orang pribadi.
Co-Authors Aditya, Marcellinus F Bilkis, Divi Haryanto, Pandu Hidayat, Malik Idayanti Idayanti Iman Nugroho, M. Ita Reinita Ita Reinita Pratiwi, Wiwik Putri, Azahra Pratiwi Syahrial, Irzan Yopi Yulius Zainal Arifin