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All Journal JISIP: Jurnal Ilmu Sosial dan Pendidikan Jurnal Indonesia Sosial Sains IJMA
Mustika, Yana
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The Effect of Income Tax on Public Welfare in North Tugu Nuramelia, Lia; Supraptiningsih, Joelianti Dwi; Mustika, Yana
JISIP: Jurnal Ilmu Sosial dan Pendidikan Vol 8, No 4 (2024): JISIP (Jurnal Ilmu Sosial dan Pendidikan) (November)
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jisip.v8i4.7346

Abstract

This research examines the effect of income tax on public welfare in Tugu Utara Village, Koja District, North Jakarta. The main objective of the research is to analyze income tax on the welfare of residents in the region. This research applies a quantitative descriptive approach, collecting data through surveys and direct dialogue. Samples were selected by randomly purposive sampling, involving 47 respondents in Tugu Utara, North Jakarta. Data analysis uses a simple linear regression model. Research findings indicate the influence of income tax on public welfare in Tugu Utara, North Jalarta, North Jakarta. It is hoped that this research can become a valuable reference for subsequent studies.
Peran Komitmen Organisasi Memediasi Kompetensi dan Skeptisisme Profesional Terhadap Efektivitas Audit Investigasi Mustika, Yana; Yanti, Harti Budi
Jurnal Indonesia Sosial Sains Vol. 3 No. 10 (2022): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v3i10.723

Abstract

his study was conducted to examine and explain the effect of professional competence and skepticism on the effectiveness of investigative audits with organizational commitment as a mediating variable. The population in this study is the investigative auditor at the Auditor Utama of Badan Pemeriksa Keuangan Republik Indonesia (BPK-RI). The sample in this study amounted to 59 investigative auditors. Collecting data using a questionnaire with a Likert scale. Data analysis used the Partial Least Square (PLS) method with an explanatory approach and WarpPLS 7.0 as an analytical tool. The results of this study indicate that professional competence and skepticism have a positive effect on the effectiveness of investigative audits. Meanwhile, organizational commitment can mediate the effect of competence and skepticism on the effectiveness of investigative audits.
RSPO CERTIFICATION AS A MODERATOR IN THE ESG–FIRM VALUE NEXUS: EVIDENCE FROM SOUTHEAST ASIAN PALM OIL INDUSTRY Rahman, Khalilul; Komalasari, Sanda Patrisia; Wafiq, Muhammad; Mustika, Yana
IJMA (Indonesian Journal of Management and Accounting) Vol. 6 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2025.6(2).184-203

Abstract

This study is necessary to measure the effects of variables that can provide insights into firm value, particularly for palm oil companies in Southeast Asia. The impact of Environmental, Social, and Governance (ESG) performance on firm value in Southeast Asia’s palm oil industry, emphasizing the moderating role of Roundtable on Sustainable Palm Oil (RSPO) certification. Data from 26 publicly listed companies in Indonesia, Malaysia, and Singapore are analyzed using OLS regression with STATA 17. ESG data are sourced from SPOTT (2019–2023), and financial data from Thomson Reuters up to December 2023. Results reveal a significant negative effect of ESG performance on firm value, likely due to short-term cost perceptions. However, RSPO certification positively moderates this relationship by improving market perception and mitigating negative effects. This study contributes new insights into the ESG–firm value nexus, highlighting the strategic importance of sustainability certification. Firms are encouraged to adopt integrated sustainability strategies, while regulators should promote sustainable practices through incentive-based policies.
Co-Authors Nuramelia, Lia Rahman, Khalilul Sanda Patrisia Komalasari Supraptiningsih, Joelianti Dwi Wafiq, Muhammad Yanti, Harti Budi