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All Journal Al-Kharaj: Journal of Islamic Economic and Business Journal of Innovative and Creativity
Veronica Patrisia Fernandes
Universitas Multi Data Palembang
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Peranan Bea Meterai Serta Prosedur Peranan Bea Meterai Serta Prosedur Penggunaan Meterai Elektronik di Indonesia dan di Singapura Meilia Meilia; Veronica Patrisia Fernandes; Usnia Wati Keristin
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.699

Abstract

Karya tulis ilmiah ini membahas peranan bea meteraidan prosedur penggunaan meterai elektronik di Indonesia dan di Singapura, yang semakin penting dalam konteks digitalisasi dan transparansi. Melalui analisis ini, karya ilmiah ini bertujuan untuk mengeksplorasi bagaimana kedua negara mengimplementasikan e-Meterai dan dampaknya terhadap praktik administrasi serta kepatuhan pajak yang ada di negara masing-masing. Permasalahan yang diangkat meliputi efektivitas implementasi Undang-Undang Bea Meterai Nomor 10 Tahun 2020, tingkat kepatuhan wajib pajak, serta tantangan dalam penerapan bea meterai elektronik (e-meterai). Dengan menggunakan analisis perbandingan penerapan bea meterai pada dua negara tersebut, hasil penelitian menunjukkan perbedaan efisiensi dan efektivitas penggunaanbea meterai terhadap penerimaan negara. Hal ini disebabkan, terdapat kendala dalam sosialisasi e-meterai, pemahaman masyarakat, dan integrasi sistem digital dengan proses bisnis. Kesimpulannya, optimalisasi bea meterai memerlukan peningkatan kesadaran hukum masyarakat, perbaikan infrastruktur teknologi, serta koordinasi yang lebih baik antarinstansi terkait. Penelitian ini diharapkan dapat menjadi referensi bagi pemerintah dan akademisi untuk meningkatkan efektivitas penerapan bea meterai di Indonesia.
The Effect of Good Corporate Governance, Corporate Social Responsibility, and Gender Diversity of the Board of Commissioners on the Financial Performance of Companies in the LQ45 Index in 2022–2024 Veronica Patrisia Fernandes; usnia wati keristin
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8498

Abstract

This study examines the integrated effects of good corporate governance, corporate social responsibility, and board commissioner gender diversity on financial performance of LQ45 companies during 2022-2024. The research employed quantitative methodology with purposive sampling, resulting in 135 observations from 45 companies. Data were collected from annual financial reports and sustainability reports published by Indonesia Stock Exchange and company websites. Variables measured included managerial ownership for corporate governance, Global Reporting Initiative Standards 2021 for CSR disclosure, female commissioner percentage for gender diversity, and Return on Assets for financial performance. Multiple linear regression analysis was conducted using IBM SPSS 26 with classical assumption testing. Results demonstrated that good corporate governance, corporate social responsibility, and board commissioner gender diversity exercise statistically significant positive influences on financial performance, collectively explaining 72.9 percent of financial performance variation. Each independent variable significantly affected firm performance, with board commissioner gender diversity demonstrating the strongest individual effect. Findings validate integrated governance frameworks recognizing that financial performance results from synergistic interactions among multiple governance mechanisms operating collectively rather than isolated factors.
Co-Authors Keristin, Usnia Wati Meilia Meilia