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All Journal Journal of Accounting and Investment Owner : Riset dan Jurnal Akuntansi Evangelikal: Jurnal Teologi Injili dan Pembinaan Warga Jemaat Sebelas Maret Business Review
Christanti, Rossalina
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Tax Officers' Work Harmony: The Role of Work-Life Balance and Mental Health Pratama, Hengky; Yuanita, Dielanova Wynni; Christanti, Rossalina
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2552

Abstract

This research seeks to conduct an empirical investigation into the intrinsic factors affecting the performance of tax inspectors and account representatives, with particular emphasis on variables including work-life balance and mental health. The spillover theory provides the theoretical foundation for this investigation. The study's sample consists of tax officials stationed in Daerah Istimewa Yogyakarta, specifically those serving as tax inspectors and account representatives. Structural Equation Modeling-Partial Least Squares (SEM-PLS), implemented through the SmartPLS software, is utilized for various statistical analyses. This study employed purposive sampling as its methodological approach for participant selection. The findings of the study indicate that work-life balance does not exert a direct influence on the performance of tax inspectors and account representatives. However, the findings demonstrate that work-life balance positively influences mental health. Subsequently, enhanced mental health is associated with improved performance among tax inspectors and account representatives. This study provides a unique perspective by investigating the connection among work-life balance and the performance of tax inspectors and account representatives, mediated through mental health, and identifies significant positive outcomes. This research is essential in understanding how internal components influence the performance of tax inspectors and account representatives so that employees and the DGT, the agency where they work, can improve the performance of their personnel, so it can be a constructive suggestion and input for the human resources in DGT as the taxation authority if it wants to achieve the optimal target in tax revenue.
Perceptions of Church Financial Transparency: Ethical-Theological Analysis and Financial Accountability Christanti, Rossalina; Wibowo, Wahju Satria; Wijaya, Yahya
Evangelikal: Jurnal Teologi Injili dan Pembinaan Warga Jemaat Vol 7 No 1 (2023): January 2023
Publisher : Sekolah Tinggi Teologi Simpson Ungaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46445/ejti.v7i1.616

Abstract

This paper examines the perception of transparency among the Church Councils with an ethical-theological analysis and an analysis of financial accountability. The background of the problem is that there are different perceptions among the congregations regarding church financial accountability. These differences reflect differences in theological ethical content. The data collection method used is a mix-method, which uses quantitative tools by distributing questionnaires and in-depth interviews with several church assemblies. The final number of respondents is 167 church assemblies from two church groups, namely the Indonesian Christian Church of the Central Java Regional Synod (Gereja Kristen Indonesia Sinode Wilayah Jateng/GKI SW Jateng) Region of Solo and the Javanese Christian Churches (Gereja-gereja Kristen Jawa/GKJ) Region of North Yogyakarta. The result is a moral obligation is proven to have a significant effect on transparency and intention to disclose financial information to the congregation. This moral obligation to make church finances transparent is based on the church community or congregation members. The ethical drive mainly comes from the community. Theologically, this result on the one hand confirms the existence of the church as a community of faith that drives the formation of values. On the other hand, it presents an opportunity for the church to make a program that formed a personal value of transparency in the Church Council. The research contribution is to the development of the Church Council's guidance on financial accountability and the development of theological ethical values.
See things for what they are: Examining the financial condition on financial reporting quality in developed countries Kristantie, Amarissa Ayoe; Manullang, Tanti Winda Asrani; Nugroho, Albertus Henri Listyanto; Christanti, Rossalina
Journal of Accounting and Investment Vol. 27 No. 1: January 2026
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v27i1.28264

Abstract

Research aims: This study aims to determine the relationship between the Company's financial condition and the quality of financial reports.Design/Methodology/Approach: The classification of financial conditions in this study utilises the Altman Z-score model, which categorises companies into three categories: green zone, grey zone, and red zone. Researchers tested the hypothesis using the Generalised Least Squares (GLS) method to accommodate differences in data characteristics, heteroscedasticity, and multicollinearity diagnostic problems on 58,890 company-year observations from 47 developed countries between 2014 and 2023.Research findings: The results of this study support the hypothesis that a company's financial condition plays a role in determining the quality of its financial reports. Companies in the green zone and grey zone categories strive to maintain the quality of their financial reports and encourage an improvement in the quality of these reports. Meanwhile, companies in the red zone category tend to embellish the appearance of their financial report performance to conceal financial difficulties, which ultimately have the potential to compromise the quality of their financial reports.Theoretical contribution/Originality: This study offers insight into the implications of financial conditions on the quality of corporate financial reports in the international context of developed countries, which exhibit more advanced economic, social, and legal conditions.Research limitation/Implication: This research has practical implications for investors, creditors, external auditors, and regulators, as it suggests using bankruptcy zone assessment as an early warning system to evaluate the quality of financial reports.
The effect of economic development, income inequality and banking sector development on environmental quality: Empirical evidence in Indonesia Irene, Jenni; Septianto, Fadli; Christanti, Rossalina; Trinarningsih, Wahyu
Sebelas Maret Business Review Vol 9, No 1 (2024): June 2024
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/smbr.v9i1.83362

Abstract

Our research explores how government expenditure, inequality, and bank lending could impact environmental quality. We assess the quality of the environment by utilizing the Environmental Quality Index, as supplied by the Ministry of Environment and Forestry. We use annual regional-level data from 2012 to 2021 gathered from the Indonesia Statistics Bureau (Badan Pusat Statistik-BPS), Bank Indonesia, and the environment reports of Indonesia provided by the Ministry of Environment and Forestry. Our final sample consists of 34 provinces across Indonesia. We use the human development index, the Indonesia democracy index, and the Gini index provided by the Indonesia Statistics Bureau to measure inequality. We use regional-level bank loan data provided by Bank Indonesia to measure bank lending. Lastly, we measure government expenditure using regional government expenditure data. This study uses the random effect model to estimate the empirical model. Hausman test is conducted to determine which model is appropriate between the fix and random effect models. These results imply that banking sector development, economic development proxied by government expenditure, and inequality proxied by the human development index and Indonesia democratic index negatively impact the environmental quality. Derived from the findings of the regression test, the overall expenditure at the regional level demonstrates a detrimental effect on environmental health. This is evident in the developmental trajectory of the state government, which has yet to be oriented towards environmental concerns. This is also supported by the results of subsample tests, which show that this linkage significantly affects regions with high inequality.
Co-Authors Albertus Henri Listyanto Nugroho Irene, Jenni Kristantie, Amarissa Ayoe Manullang, Tanti Winda Asrani Pratama, Hengky Septianto, Fadli Trinarningsih, Wahyu Wahju Satria Wibowo Yahya Wijaya Yuanita, Dielanova Wynni