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All Journal Owner : Riset dan Jurnal Akuntansi Dinasti International Journal of Management Science Journal of Accounting and Finance Management (JAFM) The Es Accounting and Finance Ranah Research : Journal of Multidisciplinary Research and Development
Hakki, Tandry Whittleliang
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Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Transportation Other

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The Antecedents of Carbon Emission Disclosure With Carbon Knowledge as Moderation Setiawan, Temy; Ahalik, Ahalik; Hakki, Tandry Whittleliang; Novanto, Yosan
Journal of Accounting and Finance Management Vol. 5 No. 4 (2024): Journal of Accounting and Finance Management (September - October 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i4.712

Abstract

Climate change is one of the main problems faced by humans in this decade. Several environmental research institutions state that climate change in the next ten years is considered the most threatening long-term risk. Developed countries contribute 65-70% while poor and developing countries contribute the remaining 30%-35%. One of Indonesia's commitments as a country that is a member of the United Nations Framework Convention on Climate Change. The UNFCCC CoP (Climate Change Conference) is an annual world climate conference, where governments meet to discuss plans to address the climate crisis. This will be the 26th meeting. Where this convention is attended by 195 countries that are members of the United Nations (UN). This study aims to analyze the factors that influence the level of carbon emission disclosure, namely to test and analyze: The Influence of Corporate Environmental Awareness, Corporate Carbon Strategy, Green Corporate Business Strategy and Green Supply Chain on Carbon Emission Disclosure. In addition, this study also tests and analyzes the Role of Carbon Knowledge as a moderating variable for the influence of Corporate Environmental Awareness, Corporate Carbon Strategy and Green Supply Chain on Carbon Emission Disclosure. The analytical method used in this study is path analysis with the pattern of relationships between independent variables in this study being correlative and causal. Based on the results of this study, it shows that Environmental Performance has a significant effect on carbon emission disclosure. Carbon management strategy does not have an effect on carbon emission disclosure. Competitive Business Strategy has a significant effect on carbon emission disclosure. And green supply chain management has an effect on carbon emission disclosure. Carbon Knowledge does not strengthen the effect of environmental performance on carbon emission disclosure, Carbon Knowledge does not strengthen the effect of Carbon Management Strategy on carbon emission disclosure. Carbon Knowledge strengthens the effect of Corporate Business Strategy on carbon emission disclosure. Carbon Knowledge strengthens the effect of Green Supply Chain Management on carbon emission disclosure
Factors Influencing the Sustainability of MSME Businesses with Digital Literacy as Moderation Towards a Green Indonesia Surjadi, Merna; Hakki, Tandry Whittleliang; Zulkifli, Nabila Felicita
Dinasti International Journal of Management Science Vol. 6 No. 1 (2024): Dinasti International Journal of Management Science (September - October 2024)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijms.v6i1.3263

Abstract

Economic growth focuses on sustainability and environmental awareness. This can be achieved if individuals or citizens consciously take responsibility for environmental issues. The number of Micro, Small and Medium Enterprises (MSMEs) is currently 65 million business actors who are able to contribute 60.5 percent to the gross domestic product (GDP). This study aims to analyze the influence of Accounting Information Systems, Management Control Systems, Green Intellectual Capital, and Green Organizational Culture on the Sustainability of MSME Businesses. Where in this study also makes Digital Literacy which is a supporting factor in addition to advances in information technology used as a moderating variable between the variables: Accounting Information Systems, Management Control Systems, Green Intellectual Capital, and Green Organizational Culture. This study uses primary data conducted by distributing questionnaires to Micro, Small and Medium Enterprises in several major cities in Indonesia such as the targets in this study are MSMEs in the cities of Jakarta, Denpasar, Bandung, Surabaya and Medan. Based on the research results, it shows that Accounting Information Systems, Management Control Systems, and Green Intellectual Capital have a significant effect on the sustainability of MSME Businesses, but Green Organizational Culture does not have a significant effect on the sustainability of MSME businesses. Then Digital Literacy strengthens the influence of Accounting Information Systems and Management Control Systems on the Sustainability of MSME Businesses, but digital literacy does not strengthen Green Organizational Culture and Green Intellectual Capital on the Sustainability of MSME Businesses.
Gen-Z and VAT Rate Changes: Assessing the Impact on VAT Revenue Potential in Indonesia Rusli, Yohanes Mardinata; Hakki, Tandry Whittleliang; Surjadi, Merna
The Es Accounting And Finance Vol. 3 No. 03 (2025): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v3i03.672

Abstract

This study aims to examine the effect of the VAT rate increase and tax literacy in Indonesia, especially in Jakarta, for taxpayers with age groups, especially among Generation Z (Gen-Z) on the potential for Value Added Tax (VAT) revenue. This study uses primary data by distributing questionnaires to 200 taxpayers who are still included in the Gen-Z age group. The research sample was determined using a purposive sampling method. Data were analyzed using multiple linear regression analysis, assisted by IBM SPSS Statistics 26.00 software. The results of this study indicate that the increase in the Value Added Tax rate and tax literacy partially have a significant and positive effect on the potential for Value Added Tax revenue. This study has limitations in that it only took samples from taxpayers from the Gen-Z generation and only those domiciled in Jakarta.
Keefektivitasan Peran Internal Audit Pada BUMN Era Kabinet Merah Putih Pangestu, Juan; Simanungkalit, Jobrinson; Hakki, Tandry Whittleliang; Akwila, Karvicha
Ranah Research : Journal of Multidisciplinary Research and Development Vol. 7 No. 6 (2025): Ranah Research : Journal Of Multidisciplinary Research and Development
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/rrj.v7i6.1804

Abstract

This study aims to identify the factors that influence the effectiveness of internal audit departments in government institutions, particularly in State-Owned Enterprises. The findings of this research are expected to serve as a reference for other auditors at the Audit Board of the Republic of Indonesia to be applied in supervising other government institutions such as local governments, the Financial Services Authority, and ministries under the Merah Putih Cabinet. These efforts are intended to improve institutional effectiveness and reduce the potential for state financial losses. This research examines the effect of audit scope, senior management support, and extrinsic rewards on the effectiveness of internal audits. A quantitative approach was used, and primary data were collected through questionnaires. The research objects were internal auditors from the Audit Board of the Republic of Indonesia involved in auditing State-Owned Enterprises in Jakarta, Bandung, and Surabaya. The sampling technique used was purposive sampling, and hypothesis testing was conducted using multiple linear regression analysis. The results show that audit scope, senior management support, and extrinsic rewards have a significant and positive effect on internal audit effectiveness. These findings indicate that a broader audit scope, stronger management support, and well-targeted rewards contribute to increased internal audit effectiveness. This research contributes to strengthening the oversight system in the public sector by improving the role and quality of internal auditors.
Factors that influence the improvement of financial performance of Micro, Small and Medium Enterprises in Java Island Surjadi, Merna; Simandjuntak, Johanes B.P.; Hakki, Tandry Whittleliang; Rosewita, Bella
Ranah Research : Journal of Multidisciplinary Research and Development Vol. 7 No. 6 (2025): Ranah Research : Journal Of Multidisciplinary Research and Development
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/rrj.v7i6.1807

Abstract

The role of Micro, Small, and Medium Enterprises (MSMEs) as the economic pillar of a developing country. Indonesia is one of the countries that prioritizes MSMEs as its economic strength. The purpose of this study is to analyze the influence of Accounting Information Systems, Financial Literacy, and Accounting Management Strategies on improving the financial performance of MSMEs. This study used primary data collected by distributing questionnaires to MSMEs on the island of Java, including MSMEs in Jakarta, Bandung, and Surabaya. The sampling technique used purposive sampling, with 153 respondents from a total of 170 questionnaires distributed. Data were analyzed using multiple linear regression with SPSS. The results of this study are: (i) Accounting Information Systems and Financial Literacy have a significant and positive effect on the financial performance of MSMEs. Meanwhile, Accounting Management Strategies do not have a significant effect on the financial performance of MSMEs. This study has limitations because it only examined MSMEs located on the island of Java. It is hoped that future research will be conducted on other islands, such as Sulawesi or Kalimantan.
Pengaruh Kesadaran Pajak, Sanksi Pajak, dan Sistem Perpajakan terhadap Persepsi Penggelapan Pajak Hakki, Tandry Whittleliang; Simanungkalit, Jobrinson; Surjadi, Merna; Loanza, Marshia
Ranah Research : Journal of Multidisciplinary Research and Development Vol. 7 No. 6 (2025): Ranah Research : Journal Of Multidisciplinary Research and Development
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/rrj.v7i6.1815

Abstract

The Ministry of Tourism and Creative Economy has targeted to mentor 100 startups through the IndoBisa 2024 program. Young entrepreneurs in the early stages of their businesses need tax education to become compliant taxpayers and avoid tax evasion. This study aims to analyze the influence of Tax Awareness, Tax Sanctions, and the Taxation System on young entrepreneurs’ intention to commit tax evasion. A quantitative approach was employed using primary data collected from HIPMI members in Jakarta and East Java. The sampling technique used was purposive sampling. Hypotheses were tested using multiple linear regression analysis with SPSS. The results show that: (1) Tax Awareness has a negative and significant effect on tax evasion intention; (2) Tax Sanctions have a positive and significant effect on tax evasion intention; and (3) the Taxation System also has a positive and significant effect on tax evasion intention.
Peran Pemoderasi Corporate Business Risk Terhadap Hubungan CSR Disclosure, Integrated Reporting, Dan Corporate Reputation Hakki, Tandry Whittleliang; Andriani, Cinthia; Natalia, Michelle
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1811

Abstract

Many companies with capabilities in the midst of an uncertain economy due to the Covid-19 pandemic that is currently sweeping the world and especially in Indonesia have also had an impact, these companies are trying to maintain their business activities. In connection with the ero-carbon issue proclaimed by the G20 countries, many private companies are now developing what is called Corporate Social Responsibility (CSR). This study aims to analyze (1) the effect of CSR disclosure on corporate reputation (2) the effect of integrated reporting on corporate reputation. (3) The role of Corporate Business Risk as a moderator of the Effect of CSR Disclosure on Corporate Reputation. (4) The role of Corporate Business Risk as a moderator of the Impact of Integrated Reports on Corporate Reputation. By using purposive sampling with the criteria of banking sector companies listed on the Indonesia Stock Exchange in a row for the 2016-2020 period, Companies that consistently publish annual reports during the 2016-2021, Companies that have been audited by a Public Accounting Firm in the 2016-2020. The results of the research show that the Integrated Report has an effect on Corporate Reputation but CSR Disclosure has no effect on Corporate reputation. Then Corporate Business Risk moderates the effect of Integrated Report on Corporate Reputation but does not moderate the effect of CSR Disclosure on Corporate Reputation
Co-Authors Ahalik, Ahalik Akwila, Karvicha Andriani, Cinthia Loanza, Marshia Natalia, Michelle Novanto, Yosan Pangestu, Juan Rosewita, Bella Simandjuntak, Johanes B.P. Simanungkalit, Jobrinson Surjadi, Merna Temy Setiawan, Temy Yohanes Mardinata Rusli, Yohanes Mardinata Zulkifli, Nabila Felicita