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All Journal IJIBE (International Journal of Islamic Business Ethics) Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi ASERSI : Jurnal Akuntansi Terapan dan Bisnis
Grania Mustika, Ira
Unknown Affiliation
Arts Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Faktor - Faktor yang Mempengaruhi Biaya CSR Pada Perusahaan Transportation & Logistic Lucky, Della; Grania Mustika, Ira; Astarani, Juanda
Jurnal Akuntansi Terapan dan Bisnis Vol 4 No 1 (2024): July
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v4i1.4937

Abstract

Transportation companies are one of the dominant sectors contributing to the largest negative impact of greenhouse gas emissions in Indonesia. CSR is carried out to reduce these negative impacts, but the company's economic dynamics influence the costs incurred. This research examines the factors that influence CSR costs while adding to the limited literature related to dependent variables. This research method is quantitative through documentation. Researchers used secondary data from annual and sustainability reports of transportation & logistics sector companies listed on IDX for the 2020-2023 period. The sampling technique uses purposive sampling. Multiple linear regression analysis was carried out using SPSS 26. The research results are profitability, leverage, market capitalization and company size simultaneously influence CSR costs. Meanwhile, separately, the profitability does not have an influence, each of the market capitalization and leverage have a negative influence, and the company size has a positive influence on CSR costs.
Mental Accounting and Heuristics for Personal Finance Management Among University Students: Exploring the Emerging Role of Islamic Perspectives Sinaga, Tiur Enjel; Grania Mustika, Ira; Desyana, Gita
IJIBE (International Journal of Islamic Business Ethics) Vol 9, No 2 (2024): September 2024
Publisher : UNISSULA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijibe.9.2.94-102

Abstract

Parents have increasingly limited control over their children's spending and consumption choices. Therefore, each individual needs to hone good money management skills in order to make wise financial decisions. Often they spend carelessly and irrationally when they do not have good money management, resulting in poor money management. The purpose of this study was to determine how heuristics and mental accounting can be used in personal financial management. This study was conducted primarily on students who have not worked at the Faculty of Economics and Business, Tanjungpura University, Pontianak. A systematic literature review approach was used in this investigation. The findings show that most of the study respondents are still in the process of learning to use mental accounting, and the use of heuristics by students from the Faculty of Economics and Business (FEB) at Tanjungpura University in Pontianak is still lacking. Three main factors contribute to mental accounting and poor implementation of heuristics: low motivation, limited experience, and lack of information. Even though the sorting of the post has been completed, for students who have used mental accounting. However, this is impossible to achieve in practice because the respondents' financial decision making (heuristics) usually uses them to consume rather than save or invest.
Analisis Pengaruh Tingkat Kepatuhan Wajib Pajak Restoran dan Pajak Hiburan Terhadap Pendapatan Asli Daerah Kota Pontianak Pasorong, Dominique Putri Maharani; Grania Mustika, Ira; P. Karpriana, Angga
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 3 No. 2 (2024)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v3i2.1998

Abstract

This study aims to analyze the impact of restaurant and entertainment tax compliance on Regional Original Income (PAD) in Pontianak City. Restaurant and entertainment taxes are key sources of local revenue that support the regional economy. Using a quantitative approach and secondary data, this research examines whether compliance levels in both sectors influence tax revenue and, in turn, contribute to PAD. The regression analysis results indicate that restaurant tax compliance has a significant impact on PAD, while entertainment tax does not. This suggests the importance of optimizing restaurant tax collection to boost PAD. The study recommends local governments enhance oversight, administrative systems, and outreach to taxpayers to increase compliance and local tax revenue.
DETERMINAN INCOME SMOOTHING DI PERUSAHAAN INFRASTRUKTUR: GCG SEBAGAI PEMODERASI Tri Ikhsandi, M. Ridho; Heniwati, Elok; Grania Mustika, Ira
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 11 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v4i11.3411

Abstract

This study aims to examine the effect of financial leverage, cash holding, company size, and profitability on income smoothing, as well as the role of Good Corporate Governance (GCG) as a moderating variable. The object of the study is infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023, with a total of 75 observations. Data were obtained from annual financial reports and analyzed using binary logistic regression and Moderated Regression Analysis (MRA) with the help of SPSS 30. The results of the study indicate that cash holding has a positive and significant effect, while profitability has a negative and significant effect on income smoothing. Financial leverage and company size do not have a significant effect. Meanwhile, GCG moderates the relationship between cash holding and profitability on income smoothing. GCG strengthens the positive effect of cash holding and weakens the negative effect of profitability on income smoothing but does not moderate the relationship between leverage and company size.
Co-Authors Desyana, Gita Elok Heniwati Juanda Astarani Lucky, Della P. Karpriana, Angga Pasorong, Dominique Putri Maharani Sinaga, Tiur Enjel Tri Ikhsandi, M. Ridho