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All Journal Jurnal Ekonomi Manajemen Akuntansi Jurnal Publikasi Ekonomi dan Akuntansi
Kasan K. Suantha
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Green Accounting dan Biaya Lingkungan terhadap Profitabilitas pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI Tahun 2020–2023 Astrid Ananda Renaldi; Kasan K. Suantha
Jurnal Ekonomi Manajemen Akuntansi Vol. 31 No. 1 (2025): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/ema.v31i1.250

Abstract

This research aims to analyze the impact of green accounting and environmental costs on the profitability of mining companies listed on the Indonesia Stock Exchange (BEI) during the period from 2020 to 2023. A quantitative descriptive method with an associative quantitative approach was employed, relying on secondary data obtained from the companies' annual reports available on the official BEI website. The study sample consisted of 11 companies, and data analysis was conducted using IBM SPSS version 29. The findings reveal that the implementation of green accounting significantly and positively contributes to the profitability of these companies. Conversely, expenditures on environmental costs did not demonstrate a significant impact on profitability. Nevertheless, when examined together, both variables collectively influence an increase in the companies' profitability.
Analisis Kinerja Keuangan Anggaran Pendapatan Dan Belanja Daerah di Badan Pengembangan Sumber Daya Manusia (BPSDM) Provinsi Jawa Barat Kasan K. Suantha; Risma Yanti
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 5 No. 3 (2025): September : Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v5i3.3935

Abstract

Local governments play an important role in improving the welfare of the community through effective and efficient financial management. The APBD functions not only as a financial plan but also as a financial performance measurement tool. However, the financial performance of local governments has not been optimal due to the imbalance between revenue and expenditure, low budget utilization efficiency, and inadequate financial management. This research uses a quantitative-descriptive approach without statistical data testing with data collection techniques in the form of interviews, observations, and documentation. Based on the research results, the effectiveness ratio of BPSDM West Java Province in 2021-2023 shows effective results with a percentage above 100%. The efficiency ratio is at an average level of 9.56%, which shows low efficiency or is categorized as less efficient. In addition, the activity ratio shows that operations are greater than investment expenditures, and the growth ratio shows very unstable, but shows strong potential for recovery if managed properly. The results of this study recommend BPSDM to improve the efficiency of budget management and prioritize spending on facilities and infrastructure that support public services. For future research, it is recommended to add research variables to measure financial performance more comprehensively and extend the research period to produce more accurate findings. This is important to support the improvement of the quality of public services in the future.
Pengaruh Kesadaran dan Pemahaman Wajib Pajak Terhadap Pembayaran Pajak Kendaraan Bermotor di Kecamatan Astanaanyar Kota Bandung Triana Novianti; Kasan K. Suantha
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 5 No. 3 (2025): September : Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v5i3.3936

Abstract

This study aims to analyze the effect of taxpayer awareness and understanding on motor vehicle tax payments in Astanaanyar District, Bandung City. The research method used is a survey with a quantitative approach. Data were collected through questionnaires distributed to 100 randomly selected motor vehicle taxpayers in the Astanaanyar District area. Data analysis was carried out using multiple linear regression to test the simultaneous and partial effects between the independent variables (taxpayer awareness and understanding) on ​​the dependent variable (motor vehicle tax payments). The results of the study showed that both taxpayer awareness (β = 0.238, ρ = 0.003) and understanding (β = 0.196, ρ = 0.001) have a positive and significant effect on motor vehicle tax payments. Furthermore, the results of the determination test (Adjusted R Square = 0.360) showed that around 36.0% of the variation in motor vehicle tax payments can be explained by taxpayer awareness and understanding. This study implies the importance of efforts to increase taxpayer awareness and understanding through effective socialization and education to increase the level of compliance in paying motor vehicle taxes in Astanaanyar District.
Co-Authors Astrid Ananda Renaldi Risma Yanti Triana Novianti