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Jurnal Proaksi
Published by Universitas Muhammadiyah Cirebon
ISSN : 2089127X     EISSN : 26859750     DOI : -
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
Jurnal Proaksi Jurnal Proaksi merupakan Jurnal Ekonomi yang diterbitkan oleh Program Studi Akuntansi Universitas Muhammadiyah Cirebon, menerima artikel ilmiah berupa hasil penelitian dan literatur dalam kajian Akuntansi dan Manajemen. Penerbit : Program Studi Akuntansi Fakultas Ekonomi Universitas Muhammadiyah Cirebon Frekwensi terbitan : 6 bulanan.
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Articles 25 Documents
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Search results for , issue "Vol. 12 No. 4 (2025): Oktober - Desember" : 25 Documents clear
Pengaruh Intellectual Capital, Leverage, Dewan Direksi pada Sustainability Reporting: Moderasi Pengalaman Direktur Muhhamad Azhari Brian Aristya; Lin Oktris
Jurnal Proaksi Vol. 12 No. 4 (2025): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i4.7934

Abstract

Main Objective - To analyze the effect of intellectual capital, leverage, and board characteristics on the quality of sustainability reporting with directors’ experience as a moderating variable.Method - A quantitative explanatory approach using secondary data from 30 companies listed on the IDX during 2021–2024, analyzed with panel data regression (E-Views).Main Findings - Directors’ experience does not moderate the relationship between intellectual capital, leverage, and multiple directorships with sustainability reporting. However, intellectual capital, leverage, and directors’ experience directly affect the quality of reporting.Theoretical and Policy Implications - The results highlight the importance of experienced directors in managing intellectual capital and leverage to improve the quality of sustainability reporting.Research Novelty - This study identifies a gap showing that directors’ experience is more effective when combined with intellectual capital, while its moderating role on leverage and multiple directorships is not significant. The contribution lies in offering a new perspective on the combination of leadership and intellectual assets in fostering corporate legitimacy.
Value Added Tax And Minimum Wage Influence On Purchasing Power: Maslahah View Riska Amaliah; Muhammad Ikhsan Harahap; Nur Ahmadi Bi Rahmani
Jurnal Proaksi Vol. 12 No. 4 (2025): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i4.7928

Abstract

Main Purpose - The purpose of this study is to determine the influence of Value Added Tax and the City Minimum Wage on the purchasing power of the community in Medan City during the period 2015–2024. Method - This research employs a quantitative approach utilizing secondary data obtained from the Central Bureau of Statistics (BPS) and other official government sources. The dataset for this study comprises all annual data related to Value Added Tax, City Minimum Wage, and public purchasing power in Medan City from 2015 to 2024, resulting in 10 observations. Data analysis was conducted using EViews software to examine the relationships among the variables. Main Findings - The results show that both VAT and CMW meaningfully influence the community’s purchasing power. Increases in VAT and minimum wage adjustments have been shown to affect people’s ability to meet their consumption needs, emphasizing the strategic role of fiscal and labor policies in sustaining public welfare.Theory and Practical Implications - The results show that VAT, which does not have a significant effect on purchasing power, can be positioned as maslahah ‘ammah, with its revenue managed transparently for public benefit. Meanwhile, the minimum wage has a significant effect on purchasing power, so wage policies should be set fairly to safeguard maslahah dharuriyah in fulfilling basic needs.Novelty - The novelty of this research lies in the use of the maslahah perspective in analyzing the simultaneous influence of VAT and minimum wage on the purchasing power of Medan City’s community, thereby providing a new contribution in examining the linkage between fiscal and labor policies with societal welfare.
Akselerasi Pembangunan Berkelanjutan Melalui Kebijakan Anggaran Berkeadilan: Pendekatan Gender di Pemerintah Daerah Muhammad Ihsan Ansari; Indra Basir
Jurnal Proaksi Vol. 12 No. 4 (2025): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i4.7951

Abstract

This study examines the implementation of Gender-Responsive Budgeting (GRB) as a strategy to accelerate the achievement of the Sustainable Development Goals (SDGs), particularly Goal 5 on gender equality, in Majene Regency, Indonesia. Employing a qualitative approach with policy discourse analysis, the research explores the formulation, implementation, and evaluation processes of GRB through document reviews, in-depth interviews, and source triangulation. Findings reveal that integrating the Gender Analysis Pathway (GAP) and Gender Budget Statement (GBS) into regional planning documents has driven positive shifts toward more inclusive program designs, especially in health and education sectors. However, effectiveness remains constrained by limited sex-disaggregated data, low technical capacity among officials, and weak inter-agency coordination. The novelty of this study lies in applying policy discourse analysis to uncover how GRB is interpreted and practiced locally, a perspective rarely explored in previous studies. These findings highlight the need for institutional capacity strengthening, improved data systems, and evidence-based evaluations to optimize GRB as a fiscal policy instrument for fostering inclusive, equitable, and sustainable development.
CEO Power and ESG: The Moderating Role of Gender Diversity in Indonesia Hesniati Hesniati; Madeline Natasha Arifin; Dewi Khornida Marheni; Tony Chandra
Jurnal Proaksi Vol. 12 No. 4 (2025): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i4.7782

Abstract

Main Purpose - The purpose of this study is to examine how CEO power influences ESG performance, taking into account board gender diversity. Method -  A total of 82 companies that issued sustainability reports in Indonesia between 2018 and 2022 were selected as the research subjects  and were analyzed using Ordinary Least Squares (OLS) regression.Main Findings -  The study shows that CEO Power contributes positively and significantly to ESG, and that the level of CEO power is related to the company's ESG performance. Although, gender diversity in the board is expected to strengthen inclusive governance and promote sustainability practices, in the context of Indonesian companies, this moderating influence has not yet been statistically observed. Theory and Practical Implications - This study extends upper echelons theory by showing that excessive CEO power weakens ESG performance, while board gender diversity serves as an effective internal governance mechanism to counterbalance such dominance. Novelty - Unlike prior studies that treat CEO power and board characteristics separately, this research introduces board gender diversity as a moderating mechanism that mitigates the negative impact of CEO power on ESG outcomes.
Determinan Initial Return IPO di Indonesia: Pandemi, Pasca-Pandemi dengan Pendekatan Bootstrap Moh. Alwi; Muliati Muliati; Muhammad Din; Muhammad Ilham Pakawaru
Jurnal Proaksi Vol. 12 No. 4 (2025): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i4.7926

Abstract

Main Purpose - This study analyzes financial and non-financial factors influencing the initial return of IPO companies listed on the Indonesia Stock Exchange during the pandemic period (2020–2022) and the post-pandemic period (2023–2024).Method - A quantitative approach was employed, utilizing secondary data from IPO prospectuses, IDX publications, and stock prices. The data were analyzed using multiple linear regression with the bootstrap method. Employing a purposive sampling technique, this study obtained a final sample of 131 companies out of a total population of 278 IPO firms.Main Findings - EPS, financial leverage, liquidity, and the percentage of shares offered significantly and positively affect the initial return, while profitability, underwriter reputation, and firm age show no significant effect. Investors tend to respond more strongly to fundamental signals than to underwriter reputation or firm age.Theory and Practical Implications - The findings reinforce Signaling Theory and suggest that issuers should emphasize transparency in EPS, leverage, and liquidity to strengthen investor confidence.Novelty - The novelty of this study lies in its analysis of the determinants of initial return, covering the entire period from the pandemic to the post-pandemic era in Indonesia, while applying the bootstrapping method to address the issue of heteroscedasticity in the data.
Internal Control Analysis on Anti-Dumping Duty Exemptions HS 72 in Batam Kalika Dianti Franconnie
Jurnal Proaksi Vol. 12 No. 4 (2025): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i4.7947

Abstract

Main Purpose - This study analyzes the internal control of KPU BC Batam as a Free Trade Zone and Free Port, particularly in relation to Anti-Dumping Duties HS 72.Method - This study provides an in-depth analysis using descriptive qualitative method with NVIVO 15 and literature review.Main Findings - Findings reveal that, despite achieving optimal tax revenue and Organizational Performance Value (NKO), challenges remain, such as limited facilities and infrastructure, low public awareness, competency gaps, particularly in risk management and integrity, system disruptions, increasingly complex smuggling methods and the presence of unregistered ports. Theory and Practical Implications - Strengthened governance, human resources, digital systems and enhanced coordination with relevant authorities are pivotal in mitigating smuggling risks.Novelty - This study extends governance and risk management literature by addressing the oversight challenges related to anti-dumping duty exemptions and proposing solutions to improve inter-agency accountability within Batam Customs and Excise.
Peran Kepentingan Non Pengendali Dalam Pengaruh Fee Audit dan Ukuran Perusahaan Terhadap Audit Report Lag Nidita Hafizna; Marhaendra Kusuma; Agus Athori
Jurnal Proaksi Vol. 12 No. 4 (2025): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i4.7977

Abstract

Main Purpose - The objective of this study is to investigate and analyze the effects of audit fees, company size, and non-control factors on the quality of auditors' reports for manufacturing companies listed on the Bursa Efek Indonesia (BEI) from 2019 to 2023. Method - The data analysis technique used was moderation regression analysis with SPSS version 25. Main Findings - The study's findings show if audit fees have a detrimental effect on audit report delays. Afterwards, the lateness of the audit report was unaffected by the company's size. While non-pengendali is important for strengthening the association between firm size and audit report lag, non-pengendali is important for strengthening the relationship between audit fees and audit reports. Theory and Practical Implications - In order to build a relationship between the business and the stakeholders, this study examines the compliance and agency theories, which highlight the need of time and attention in writing. Novelty - The novelty lies in the use of non-controlling interest variables as moderation. Keywords: Audit report lag ̧ audit fee, company size, non-controlling interests.
Pengaruh Sosialisasi PMK 81/2024 dan Modernisasi Coretax terhadap Kepatuhan Wajib Pajak UMKM di Tabanan I Putu Gde Chandra Artha Aryasa; Cok Istri Ratna Sari Dewi
Jurnal Proaksi Vol. 12 No. 4 (2025): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i4.7992

Abstract

Main Purpose - analyzing the factors that influence taxpayer compliance of small, micro, and medium enterprises (MSMEs) at the Tabanan Tax Office.Method - The study employs a quantitative approach using Partial Least Squares–Structural Equation Modeling (PLS-SEM) for data analysis. The population in this research consists of MSME actors registered as individual taxpayers at the Tabanan Pratama Tax Office. The sampling technique utilized is non-probability sampling with incidental and purposive sampling approaches.Main Findings - The study reveals that MSME taxpayers’ compliance in Tabanan can be improved by providing knowledge through the socialization of PMK 81/2024 and the transition to a better system (Coretax). However, the effectiveness depends on the clarity of information and the technical support provided by tax authorities. This phenomenon indicates that education and administrative modernization are more dominant in shaping positive attitudes and compliance intentions compared to cognitive factors alone, while  low tax literacy and knowledge did not affect taxpayer compliance in this study.Theory and Practical Implications - The findings reinforce the Theory of Planned Behavior (Ajzen, 1991)  by demonstrating that perceived behavioral control through system modernization (Coretax) and the development of positive attitudes through the socialization of PMK 81/2024 are more dominant than cognitive factors in driving MSME compliance (Cipta & Ginting, 2025; Sunaryo, 2024). The results imply that the Directorate General of Taxes needs to expand community-based socialization programs and accelerate the implementation of Coretax with user-friendly guidelines to create a more effective tax compliance ecosystem for MSMEs.Novelty -  This study offers novelty by examining the impact of the socialization of PMK 81/2024 and the modernization of the Coretax system, which has just been introduced by the Indonesian government in 2025.
The Role of Sibaliparri Harmonization in Promoting Blue Economy Practices among Fisherman in West Sulawesi Nurwahyuni Syahrir; Arlistria Muthmainnah; Puspa Dewangga
Jurnal Proaksi Vol. 12 No. 4 (2025): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i4.7993

Abstract

Main Purpose –   This study aims to examine the role of Sibaliparri harmonization in promoting blue economy practices in the financial management of fishing households in West Sulawesi. Method -     This study is a mixed-method study witn an embedded model to analyze quantitatively and qualitatively. Main Findings -     The results of this study indicate that attitudes and internalization of Sibaliparriq cultural values are the main determinants of fishermen's intentions to adopt blue economy practices in household financial management. The empirical findings are in line with the theory of planned behavior, which places attitudes and subjective cultural norms as the main sources of intention to behave positively, even though government policies have not yet shown an influence on fishermen's intentions to implement blue economy practices. Theory and Practical Implications -    The findings of this study serve as a reference for the government in formulating policies to raise awareness of blue economy practices among fishermen. Future research could focus on identifying government obstacles in implementing policies related to blue economy practices. Novelty -     his study integrates economic, social, and environmental perspectives that focus on the behavior of local communities, in this case fishermen.
Green Tax dan Green Incentive Sebagai Instrumen Menuju Ekonomi Berkelanjutan di Indonesia Putri Gantine Lestari; Kaca Dian Meila; Suryaningsi Suryaningsi
Jurnal Proaksi Vol. 12 No. 4 (2025): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i4.7994

Abstract

Main Purpose - The purpose of this study is to analyze how Green Tax and Green Incentive can enchance tax revenues and promote environmentally friendly businesses to achieve a sustainable economy. Method - The research metode used in this study Is a Scooping Review, by the Following the Preferred Reporting Items for Systematic Reviews and Meta-Analyses Extension for Scooping Review (PRISMA-ScR) guidelines. Main Findings - The main findings in this research that Green Tax and Green Incentive are Proven can be an effective instruments for environmental protection but also to increase revenue. Theory and Practical Implications - This Study emphasizes that Green Tax and Green Incentive Serve a dual function as instruments for addressing environmental externalities while simultaneously driving rurtainable economic growth. The implication is that government should reinforce green fiscal reforms through more effective tax rates, integrated incentives and revenue allocation to support energy transition and the achievement of SGD’s. Novelty - The Novelty of thiss study lies in its comprehensieve examination of the role of green tax and green incentive in simultaneously enhancing state revenue and fostering green techological innovation to achieve a sustainable economy in Indonesia. Keywords: Green Tax, Green Incentive, State Revenue, Green Technology, Sustainable Economy.

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