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All Journal SAR (Soedirman Accounting Review): Journal of Accounting and Business VISA: Journal of Vision and Ideas
Luthfiyanti, Destriyana
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences

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THE EFFECT OF PROFITABILITY AND COMPANY AGE ON HUMAN RESOURCE ACCOUNTING DISCLOSURE IN IDX-LISTED BANKING COMPANIES Luthfiyanti, Destriyana; Sulistyowati, Erna
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 10 No 2 (2025): December 2025
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2025.10.02.17159

Abstract

This study aims to examine the effect of profitability and firm age on human resource accounting disclosure (HRAD) in banking companies listed on the Indonesia Stock Exchange (IDX) during the period 2022–2024. This study uses a quantitative approach with multiple linear regression based on secondary data obtained from company annual reports. The analysis results indicate that profitability does not significantly effect HRAD, while company age has a significant positive effect on HRAD. Simultaneously, both independent variables significantly effect HRAD, although their contributions in explaining HRAD variations remain limited. These findings imply that the operational age of a company is more relevant in encourage human resource information disclosure than financial performance. This study also highlights the importance of a company's experience and maturity in establishing more transparent non-financial reporting practices. However, the low coefficient of determination value indicates the need to include additional variables in future research to develop a more comprehensive model.
Analisis Perhitungan dan Pelaporan Pajak Pertambahan Nilai pada PT XYZ Widodo, Condro; Luthfiyanti, Destriyana
VISA: Journal of Vision and Ideas Vol. 4 No. 3 (2024): VISA: Journal of Vision and Ideas
Publisher : IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/visa.v4i3.4193

Abstract

This study examines the calculation and reporting of Value Added Tax (VAT) at PT XYZ, a property management company that rents out vacant land, buildings, and other facilities. PT XYZ as a Taxable Entrepreneur has the obligation to collect, calculate, and report VAT in accordance with applicable tax regulations in Indonesia. This research uses a qualitative descriptive method, with data obtained through interviews, direct observation, and literature studies. Based on the research conducted, it is known that PT XYZ has carried out the correct VAT calculation based on the Taxable Basis of the nominal rent and applied a VAT rate of 11% in accordance with Law Number 7 of 2021. The reporting process is carried out periodically through the VAT Periodic Notification Letter by attaching all proof of transactions and tax invoices issued. This research also identifies that PT XYZ complies with VAT payment procedures and manages its administrative aspects well. Based on the research results, it can be concluded that PT XYZ has fulfilled its responsibility to carry out taxation in line with existing regulations, demonstrating commitment to tax compliance and transparency. 
Co-Authors Erna Sulistyowati Widodo, Condro