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All Journal Jurnal Aktiva : Riset Akutansi dan Keuangan RELEVAN : Jurnal Riset Akuntansi JURNAL ABDIMAS PLJ
Efrinal
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE Sari Mujiani; Efrinal; Irfan Safrudin
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 6 No 2 (2024): Juni 2024
Publisher : Program Studi Akutansi - Universitas Nusa Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/aktiva.v6i2.246

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh good corporate governance serta corporate social responsibility terhadap tax avoidance. Sampel yang digunakan dalam penelitian ini adalah perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2017-2021 dengan 16 perusahaan sampel yang menggunakan metode purposive sampling. Good corporate governance dalam penelitian ini memakai komisaris independent dan komite audit. Hasil menunjukkan bahwa komisaris independent dan komite audit berpengaruh tidak signifikan terhadap tax avoidance, hasil penelitian ini menunjukkan bahwa jumlah komisaris independen maupun komite audit pada perusahaan, belum mengindikasikan adanya kontribusi sebagai penyebab perusahaan melakukan tax avoidance. Sedangkan corporate social responsibility berpengaruh positif terhadap tax avoidance, hasil penelitian ini menunjukkan bahwa semakin tinggi pengungkapan corporate social responsibility, maka semakin tinggi pula indikasi perusahaan dalam melakukan tax avoidance pada perusahaan di sektor makanan dan minuman.
INOVASI 4.0 DALAM PEMBELAJARAN AKUNTANSI PADA SISWA/I SMK KARYA NASIONAL, KAB. KUNINGAN JAWA BARAT Rosedi; Mohammad Sigit Adi Nugraha; Dedy Suryadi; Efrinal; Enggun Gunawan
JURNAL ABDIMAS PLJ Vol. 4 No. 2 (2024): JURNAL ABDIMAS PLJ, Desember 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/japlj.v4i2.1275

Abstract

This study aims to determine innovation 4.0 in accounting learning for students at SMK Karya Nasional, Kab. Kuningan West Java. The digital era is a time where everyone can communicate with each other very closely, even though they are far apart. We can find out certain information very quickly, even in real time. Globalization is a process of international integration that occurs as a result of exchange of world views, products, ideas and other cultural aspects caused by the development of telecommunications, transportation and internet infrastructure. The result of the industrial revolution era 4.0 were also marked by the development of the internet and digital technology as well as the emergence of supercomputers and artificial intelligence. The education needed to enter the era of the industrial revolution 4.0 is learning that empowers students to be able to think critically, creatively, innovatively, collaborate and have high self-confidence. Revision of current skills is highly recommended to ensure the profession’s relevance in industry 4.0. enabling future accounting graduates to be accepted in the labor market. Developing the skills of future accountants must be the main agenda in this era. Online and distance learning must be the rise of education 4.0
Carbon Emission Disclosure: Analisis Tipe Industri dan  Kepemilikan Institusional Pada Perusahaan  Sektor Pertambangan Di Indonesia Rita Eka Sari; Sari Mujiani; Efrinal
Relevan : Jurnal Riset Akuntansi Vol. 5 No. 2 (2025): Mei
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/relevan.v5i2.7768

Abstract

This research aims to determine the influence of type of industry and institutional ownership on carbon emission disclosure among companies listed on the Indonesia Stock Exchange in the mining sector by analyzing their financial and sustainability reports for the period 2021-2023. The sample consists of 23 companies selected using purposive sampling. The data source is secondary data obtained from the official website www.idx.co.id. Data analysis was performed using multiple linear regression with the help of SPSS 26 statistical software. The results indicate that both industry type and institutional ownership have a significant positive effect on carbon emission disclosure. This means that as the disclosure of environmental costs increases, the realization of carbon emissions disclosure becomes more optimal, and as institutional ownership increases, the realization of carbon emissions disclosure also becomes more optimal.
Co-Authors Dedy Suryadi Enggun Gunawan Irfan Safrudin Mohammad Sigit Adi Nugraha Rita Eka Sari Rosedi Sari Mujiani