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All Journal Global Review of Islamic Economics and Business Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Tri Cahya, Bayu
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Economics, Econometrics & Finance

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A Holistic View of Corporate Sustainability: From Disclosure to Governance Development Tri Cahya, Bayu; Fitri Habsari, Rika; Harjito, Yunus; Paramita Sari, Ratih; Ali, Nor Aishah Mohd
Global Review of Islamic Economics and Business Vol. 13 No. 1 (2025)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/grieb.2025.131-05

Abstract

This study examines the effects of carbon emission disclosure, green accounting, material flow cost accounting, and the presence of women on boards of directors on sustainability development. Sustainability development emphasizes that companies carrying out business do not only focus on economic benefits, but also on benefits for the surrounding environment. This study utilizes secondary data, specifically annual reports and sustainability reports, obtained from the official websites of the relevant companies. The population used consists of companies that received the Asia Sustainability Report Rating award and were listed on the Sharia Securities List during the 2018-2023 period, totaling 66 companies. The sampling technique employs purposive sampling to collect company data that matches the specified criteria. Data analysis employs classical assumption tests and hypothesis testing using multiple regression analysis, aided by the IBM SPSS program. The results showed that carbon emission disclosure and material flow cost accounting had a significant impact on sustainability development. Green accounting and women’s directors are expected to impact sustainable development, but this has not been proven in this study. The lack of effect of green accounting on sustainable development is due to the companies studied not clearly defining the indicators of green accounting in their financial statements. Information related to social and environmental issues has not been fully disclosed. In addition, some of the companies studied tend to appoint few women as directors, which is suspected to be the reason for the unproven influence of women on the board of directors on sustainability development.
Faktor Faktor Yang Memengaruhi Kepatuhan Pembayaran Pajak Bumi dan Bangunan Di Desa Gidangelo, Welahan, Kabupaten Jepara Tualifah, Azzah; Tri Cahya, Bayu
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 2 (2025): Desember
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i2.813

Abstract

This study aims to examine and analyze the various factors that influence the level of compliance in the payment of Land and Building Tax (PBB) in Gidangelo Village. This research is the first study that specifically highlights PBB payment compliance with a focus on villages that rank high in compliance in the Jepara Regency area. The independent variables in this study include tax socialization, income level, and awareness of taxpayers. The object of the research is the community of Gidangelo Village, Nalumsari Subdistrict, Jepara Regency, while the subjects are individuals who have been registered as PBB taxpayers and have a history of paying the tax. The number of samples analyzed in this study were 92 respondents. The method used is an associative quantitative approach with primary data collection through distributing questionnaires directly from house to house. The results of the analysis show that tax socialization does not have a significant effect on the level of compliance, while the variables of income level and taxpayer awareness have a significant effect on compliance with paying PBB. This research has limitations on the validity of the data, considering that there were questionnaires filled out by parties representing actual respondents.
Co-Authors Ali, Nor Aishah Mohd Fitri Habsari, Rika Paramita Sari, Ratih Tualifah, Azzah Yunus Harjito, Yunus