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All Journal SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Owner : Riset dan Jurnal Akuntansi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Bisnis Mahasiswa International Journal of Science and Society (IJSOC) Jurnal Locus Penelitian dan Pengabdian
Soenaria, Syaiful Rahman
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Aerospace Engineering Automotive Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Environmental Science Materials Science & Nanotechnology Mathematics Social Sciences Other

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Enhancing Budget Planning and Control for Sustainable Development Goals (SDGs): A Case Study of Yayasan Kebudayaan Rancage Margaretha, Patricia; Soenaria, Syaiful Rahman
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 8, No. 3, September 2024
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v8i3.275-290

Abstract

This study analyzes budget planning and control in a nonprofit organization. The primary objective is to explore how the budget implementation process at the Yayasan Kebudayaan Rancage supports SDG objectives, particularly SDG 4 (Quality Education) and SDG 17 (Partnerships for the Goals). Using a qualitative methodology with a single instrumental case study and action research approach, data were collected through observations, interviews, and documentation. Narrative and comparative analysis methods assessed the field conditions to identify challenges and opportunities for improvement. Findings highlight the foundation’s need for a structured budget system to better align with SDG targets, address resource limitations, and increase organizational efficiency. Based on these insights, recommendations include developing a strategic framework that aligns budgets with SDG priorities, creating detailed work plans, and adopting a comprehensive budgeting model. These actions aim to foster a more systematic budgeting process, enhance SDG awareness, and improve stakeholder engagement with sustainable development initiatives
Unpacking Turnover Intention: How Work-Life Balance, Job Satisfaction and Job Embeddedness Matter Khoiryah, Atifa Zulfa; Soenaria, Syaiful Rahman; Handoyo, Sofik
International Journal of Science and Society Vol 7 No 1 (2025): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v7i1.1344

Abstract

Employee performance factors such as work-life balance, job satisfaction, and job embeddedness have an impact on turnover intention. This research aims to see whether the phenomena of PT Telkom's achievements are directly proportional to turnover intention or vice versa. Using quantitative methods by collecting data through questionnaires, the research results show that work-life balance, job satisfaction, and job embeddedness influence turnover intention partially or simultaneously. This study has limitations in the scope of the sample which is limited to PT Telkom employees and does not cover other external variables that can affect turnover intention. For further research, it is recommended that the scope of the sample be expanded by creating clusters for top, middle, and lower management.
Analysis of Carbon Tax Potential in Coal-Fired Power Plants (PLTU) of PT. Indonesia Power: A Comparison Between Carbon Tax Payments and Carbon Credit Purchases Affardi, Chirmala Wisnu Permata; Sueb, Memed; Devano, Sony; Tanzil , Nanny DewiTanzil; Soenaria, Syaiful Rahman
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 1 (2025): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i1.3840

Abstract

Indonesia is ranked as the 9th largest CO2 emitter globally, with emissions reaching 192.7 million metric tons of carbon (mtC). The largest source of CO2 emissions in Indonesia comes from coal processing. Despite global efforts, Indonesia remains heavily reliant on coal to meet its electricity needs. This study aims to calculate the carbon emissions generated by coal-fired power plants (PLTUs), estimate the potential carbon tax implementation from 2021 to 2023, and analyze the optimal choice between paying carbon taxes or purchasing carbon credits as an alternative to mitigate environmental impacts. The research was conducted at PT. Indonesia Power's PLTU for the period of 2022-2024 using a descriptive analysis method with a qualitative approach. The results indicate that carbon emissions at PT. Indonesia Power's PLTU increased gradually from 2021 to 2023 due to delays in implementing the carbon tax, which encouraged continued reliance on environmentally unfriendly coal as the primary fuel source. The total potential carbon tax calculation for 2021-2023, based on Law No. 7 of 2021, amounts to IDR 4,437,619,050,000. This potential tax has shown a gradual increase in line with rising carbon emissions at the PLTU. The choice between paying carbon taxes and purchasing carbon credits depends on the long-term goals and financial condition of the PLTU. If the PLTU focuses on sustainable emission reductions, investing in environmentally friendly technologies is a more strategic option to avoid escalating carbon tax costs. However, if short-term financial flexibility is prioritized, purchasing carbon credits can serve as a practical solution for the PLTU.
Peran konsultan pajak dalam penyusunan dokumen transfer pricing berdasarkan arm’s length principle untuk kepatuhan pajak Kurniawan, Oktaviandra; Soenaria, Syaiful Rahman
Jurnal Bisnis Mahasiswa Vol 5 No 5 (2025): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.778

Abstract

Penelitian ini menganalisis faktor-faktor pertimbangan konsultan pajak dalam penyusunan dokumen transfer pricing, implementasi arm's length principle, dan kontribusinya terhadap kepatuhan pajak PT X. Menggunakan pendekatan kualitatif studi kasus melalui SAR Tax & Management Consultant, data dikumpulkan via wawancara semi-terstruktur, observasi partisipan selama satu bulan, dan analisis dokumen yang dianalisis dengan triangulasi dan NVivo. Temuan mengidentifikasi empat faktor kunci: kualitas data internal, karakteristik bisnis, regulasi PMK 172/2023, dan ketersediaan data benchmarking eksternal. Implementasi arm's length principle menggunakan analisis FAR (Fungsi, Aset, Risiko) dengan metode CUP, Cost Plus Method, dan RPM. Dokumentasi transfer pricing terbukti efektif meningkatkan kepatuhan pajak melalui mitigasi risiko pemeriksaan, transparansi pelaporan, dan penguatan posisi defensif menghadapi otoritas pajak.
Pengaruh Tingkat Kesehatan Bank Terhadap Firm Value Dengan CSR Expenditure Sebagai Variabel Moderasi Bijak, Abdillah; Soemantri, Roebiandini; Soenaria, Syaiful Rahman
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2063

Abstract

This research investigates the influence of various financial variables on Bank Health Level on Company Value (PBV) with CSR Expenditure as a moderating variable in the context of the banking industry in Indonesia. The research method used in this research is descriptive and verification research, while the sampling technique used is non-probability sampling with a purposive sampling method, the sample for this research is 26 companies. This research identifies Non-Performing Loans (NPL) and Return on Assets (ROA) as factors that influence Price to Book Value (PBV). Then CSR Expenditure can moderate the Non-Performing Loan (NPL), Loan Deposit Ratio (LDR), and Good Corporate Government (GCG) variables on price-to-book value (PBV). Simultaneously, the results of the F test show that collectively these variables have a significant effect on Price to Book Value (PBV), and CSR Expenditure is an important factor that contributes positively to Price to Book Value (PBV), which can be concluded that CSR policy is very capable strengthening company performance in increasing stakeholder perception and trust which is reflected in increasing company value.
Keputusan Konsumen (Customer) Dalam Memilih Grabcar atau Taksi Bluebird Ditinjau dari Harga (Price), Kualitas Layanan (Quality of Service), Persepsi Risiko (Perception of Risk), Promosi (Promotion), dan Kepercayaan (Trust) Chandra Putra, Muhammad Firza; Soenaria, Syaiful Rahman; Somantri, Roebiandini
Jurnal Locus Penelitian dan Pengabdian Vol. 5 No. 2 (2026): JURNAL LOCUS: Penelitian dan Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v5i2.5358

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Harga, Kualitas Layanan, Persepsi Risiko, Promosi, dan Kepercayaan terhadap Keputusan Konsumen dalam Memilih GrabCar atau Taksi Bluebird. Penelitian ini bertujuan untuk mendapatkan wawasan tentang faktor-faktor yang dapat mempengaruhi Keputusan Konsumen. Metode penelitian yang digunakan adalah metode campuran, menggabungkan metode kuantitatif dan kualitatif. Data untuk penelitian ini berupa data primer yang diperoleh langsung dari responden melalui kuesioner dan wawancara. Teknik pengambilan sampel yang digunakan adalah random sampling. Hasil penelitian menunjukkan bahwa secara simultan, harga, kualitas layanan, persepsi risiko, promosi, dan kepercayaan berpengaruh signifikan terhadap keputusan konsumen dengan kontribusi sebesar 77,2%. Secara parsial, harga, kualitas layanan (responsivitas, bukti fisik, keandalan, jaminan, empati), persepsi risiko (risiko keamanan), promosi, dan kepercayaan berpengaruh signifikan terhadap keputusan konsumen. Namun, persepsi risiko (risiko finansial) tidak berpengaruh signifikan secara parsial. Harga, kualitas layanan, promosi, dan kepercayaan merupakan faktor dominan yang memengaruhi keputusan konsumen dalam memilih GrabCar atau Taksi Bluebird, sementara risiko finansial tidak menjadi pertimbangan utama. Temuan ini diperkuat dengan hasil wawancara yang menunjukkan bahwa kedua perusahaan secara aktif menerapkan strategi berbasis akuntansi manajemen untuk meningkatkan daya saing dan kepuasan konsumen.
Co-Authors Bijak, Abdillah Chandra Putra, Muhammad Firza Chirmala Wisnu Permata Affardi Khoiryah, Atifa Zulfa Kurniawan, Oktaviandra Margaretha, Patricia Memed Sueb Roebiandini Soemantri, Roebiandini Sofik Handoyo Somantri, Roebiandini Sony Devano Tanzil , Nanny DewiTanzil