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All Journal Jurnal Ilmiah Akuntansi Kesatuan
Hirmaleny, Yenny
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Economics, Econometrics & Finance

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The Effect of Environmental Performance and Agency Cost on Financial Performance Augustin, Lestari; Anjelia, Viona; Hirmaleny, Yenny; Suripto, Suripto
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 5 (2024): JIAKES Edisi Oktober 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i5.2850

Abstract

This study examines the impact of environmental performance and agency cost on financial performance. The population of this study consists of manufacturing companies listed on the Indonesian Stock Exchange (BEI) from 2018 to 2022. A total of 162 observations from 27 companies were obtained using purposive sampling. The study employs a quantitative approach and uses panel data regression analysis with E-Views 10 software. The results show that environmental performance and agency cost have a simultaneous impact on financial performance. However, environmental performance does not have a significant impact on financial performance, while agency cost does. The study recommends that companies pay attention to agency cost to maintain their financial performance.
Reporting of Individual Taxpayer Annual Returns with E-Filling for Employees Hirmaleny, Yenny; Hartutik, Sri; Suprayogi, Suprayogi; Latif, Abdul; Fajar, Nanda Kurnia; Kherani, Evi; Suripto, Suripto; Holiawati, Holiawati
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 5 (2024): JIAKES Edisi Oktober 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i5.2959

Abstract

The tax socialization activity at PT. Medikarya Utama aimed to enhance employees' understanding and awareness of filing Individual Taxpayer Annual Returns (SPT) through the E-Filing system. E-Filing, an electronic service provided by the Directorate General of Taxes (DJP), offers convenience and efficiency in tax reporting. This activity was held at PT. Medikarya Utama, Cicurug, Sukabumi, involving all company employees. The results showed improvements in tax literacy, technical understanding of E-Filing, and tax compliance levels. Additionally, the program boosted employees’ confidence in independently filing their taxes. However, some challenges were identified, such as limited digital literacy and technology access among certain employees. To address these issues, the company provided targeted assistance, intensive training, and adequate technological facilities at the workplace. This initiative not only positively impacted the employees but also demonstrated the company’s commitment to tax compliance and contributing to state revenue. By enhancing employees’ capacity to utilize E-Filing, PT. Medikarya Utama supports government efforts to promote digital transformation in taxation.
Co-Authors Abdul Latif Anjelia, Viona Augustin, Lestari Fajar, Nanda Kurnia Holiawati, Holiawati Kherani, Evi Sri Hartutik Suprayogi Suprayogi Suripto Suripto