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All Journal International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER)
Usmar
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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ENVIRONMENTAL ACCOUNTING AS A MEANS OF DISCLOSING CORPORATE SOCIAL RESPONSIBILITY (CSR) AND ITS EFFECT ON CORPORATE IMAGE Hermiyetti; Usmar
INTERNATIONAL JOURNAL OF SOCIETY REVIEWS Vol. 2 No. 9 (2024): SEPTEMBER
Publisher : Adisam Publisher

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Abstract

In the era of globalization and increasing environmental awareness, companies are not only expected to focus on profitability but also social responsibility and environmental preservation. Environmental accounting comes as a vital tool in supporting effective Corporate Social Responsibility (CSR) disclosure, enabling companies to measure, manage, and report their impact on the environment in a systematic and transparent way. The research method in this study uses literature study. The results show that environmental accounting facilitates companies in managing resources more efficiently, identifying opportunities to save costs, and making sustainable decisions. Effective implementation of environmental accounting can contribute to increased accountability and precision in environmental reporting, strengthen communication with stakeholders, and meet market expectations for transparency and social responsibility.
FACTORS AFFECTING THE PERCEPTION OF INDIVIDUAL TAXPAYERS TOWARD TAX FRAUD Adwimurti, Yudhistira; Selfiani; Usmar; Prihanto, Hendi
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 2 (2023): April
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (348.356 KB) | DOI: 10.61990/ijamesc.v1i2.9

Abstract

This study aims to determine factors such as tax information systems, work culture, and apparatus behavior that influence individual taxpayer perceptions of tax evasion. The research data was obtained from a questionnaire (primary) which was distributed to taxpayers who were at KPP Pratama Jakarta Kebayoran Baru Dua using the Simple Random Sampling method. Data processing used the SPSS version 23 program, while the analytical method used was descriptive statistics, data quality test, classic assumption test, model suitability test, multiple regression and hypothesis testing using the t test. Where the results of this study indicate that information technology has a positive and significant effect on tax fraud, work culture has a positive and significant effect on tax fraud, as well as employee ethics has a positive and significant effect on tax fraud. The results of the f test simultaneously explain that information technology, work culture, and employee ethics have a positive and significant effect on tax fraud.
THE INFLUENCE OF GREEN IMAGE, GREEN COMMUNICATION ON SUSTAINABILITY REPORT WITH FINANCIAL PERFORMANCE VARIABLES AS MODERATION Tamrin Lanori; Usmar; Selfiani
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 5 (2023): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v1i5.75

Abstract

This study aims to examine the effect of green image and green communication on sustainability report with the financial performance as a moderating variable. This research method uses quantitative and secondary data. The sample used in this study is manufacturing companies listed on the IDX in 2020 with the measurement of sustainability report, green image using an index, green communication using an index, and financial performance.   Specific objectives: To analyze and examine the effect of green image on Sustainability Report, the effect of green communication on Sustainability Report, the effect of financial performance moderating the relationship between green image and Sustainability Report, the effect of financial performance moderating the relationship between green communication and Sustainability Report.Research Method: Population and sample are manufacturing companies using data analysis methodology, namely descriptive statistics, assumption tests, data normality tests to hypothesis testing. Research Results: Green Image is proven to have a positive effect on Sustainability Report, Green Communication is proven to have a positive effect on Sustainability Report, Financial Performance moderates or strengthens the relationship between green image and sustainability report and Financial Performance moderates or strengthens the relationship between green communication and sustainability report.
Co-Authors Hendi Prihanto Hermiyetti Selfiani Tamrin Lanori Yudhistira Adwimurti