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All Journal International Journal of Contemporary Accounting Journal of E-business and Management Science Jurnal Abdi Rakyat
Asri Zaldin
Accounting Department, BINUS Online Learning, Bina Nusantara University, 11480 Jakarta, Indonesia
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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THE ROLE OF CODE OF CONDUCT IN INFLUENCING GREEN INTELLECTUAL CAPITAL, CARBON ACCOUNTING, ANDCORPORATE GOVERNANCE TO FINANCIAL PERFORMANCE Asri Zaldin; Evanita Husein
International Journal of Contemporary Accounting Vol. 6 No. 2 (2024): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v6i2.21548

Abstract

This research aims to determine the role of code of conduct in influencing green intellectual capital, carbon accounting and corporate governance on the financial performance. This research is focused on banking sector companies on the Indonesia Stock Exchange between 2016 until 2021. This study applied secondary data, namely annual reports. Saturated sampling is implied as a method for data collection. The total sample is 46 companies, generating 276 observations. The analytical method employed in this study was analysis by regression. The study finds that green intellectual capital disclosure, carbon accounting and corporate governance positively impacts financial performance, and using the code of conduct index as a moderating factor results in a positive effect on financial performance. As sustainability becomes a cornerstone of corporate strategy, organizations are challenged to integrate ethical frameworks that balance environmental stewardship with economic objectives. Additionally, the type of industry also influences financial performance. The research highlights that a well-established code of conduct not only facilitates the alignment of sustainability goals with financial objectives but also moderates and strengthens the pathways through which these practices influence financial performance. The study provides valuable insights for policymakers, regulators, and corporate leaders, emphasizing the necessity of ethical frameworks to achieve long-term financial viability and environmental sustainability.
The Effect of Leverage, Profitability, Sales Growth, and Capital Intensity on Tax Avoidance in Property and Real Estate Companies Asri Zaldin; Hubertus Maria Rosariandoko Wijanarko
Journal of E-business and Management Science Vol. 1 No. 2 (2023): Desember 2023
Publisher : PT. BERBAGI TEKNOLOGI SEMESTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61098/jems.v1i2.77

Abstract

This research aims to determine the factors influencing tax avoidance in property and real estate listed companies in Indonesia. The population in this research is property and real estate listed companies in Indonesia. This research used 11 property and real estate listed companies registered in Indonesia for three years from 2019-2021, resulting in a sample of 33 companies studied. The sample collection method is library research and field research by collecting data on financial reports of property and real estate listed companies for the 2019-2021 period. The data was analyzed using multiple linear regression analysis using SPSS Software version 25. The research results show that the variables that influence tax avoidance are leverage and profitability, while the variables that do not influence tax avoidance are capital intensity and sales growth. It recommended that supervision be carried out regarding tax avoidance practices because the rise of tax avoidance causes state revenues to be less than optimal.
Pelatihan Pajak Bagi Para Pelaku Usaha Mikro Kecil dan Menengah di Bekasi Martogi Marojahan Sitinjak; Hubertus Maria Rosariandoko Wijanarko; Asri Zaldin
Jurnal ABDI RAKYAT Vol. 2 No. 1 (2025): JURNAL ABDI RAKYAT
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/jar.v2i1.536

Abstract

Many Micro, Small and Medium Enterprises (MSMEs) in Bekasi, West Java, do not have adequate understanding and skills regarding their tax obligations. This lack of understanding is generally due to the lack of training they have received in relation to taxation facilities for MSMEs. Nationally and regionally, MSMEs play a vital role in the Indonesian economy. In supporting the growth and sustainability of this sector, the central government, through the Directorate General of Taxes (DGT) has implemented a taxation scheme specifically designed for MSME players, namely the MSME Final Income Tax (PPh), which apparently has not been widely understood by MSME entrepreneurs in Bekasi. This Community Service activity aims to socialize and train MSME players in the Bekasi area in understanding the policy background, tax subjects and objects, calculation of Final Income Tax for MSMEs, tax payment and tax reporting for MSME players.
Co-Authors Evanita Husein Hubertus Maria Rosariandoko Wijanarko Martogi Marojahan Sitinjak