Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi is a Scientific Journal published by Universitas Pamulang, containing writings in the fields of management and accounting.
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi is published twice a year, in July and December. The editor invited researchers, academics and practitioners to give their thoughts on economic issues. For writings that are published entirely the personal responsibility of the author concerned.
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<![CDATA[Anteseden pemanfaatan insentif PPh final UMKM di masa pandemi ]]>
<![CDATA[Usman Nur Hamzah]]>
<![CDATA[ Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 7, No 2 (2022): Keberlanjutan ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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<![CDATA[The utilization of tax incentives, especially the incentive of final income tax of small and medium enterprises (SMEs) still low from the predetermined allocation. This study analyzes the factors influencing the utilization of SMEs' final income tax incentives during the covid-19 pandemic. This study was conducted by distributing questionnaires to SME taxpayers in the KPP Pratama Probolinggo working area. The data analysis method uses structural equation modeling (SEM) with 147 respondents as the research sample. The results showed that taxpayers' knowledge about the SMEs' final income tax incentives significantly affected the intention to apply the incentives. Besides that, the socialization of the SMEs' final income tax incentives substantially affects the choice to use the incentives through knowledge. Perceived value and financial condition do not significantly affect the intention to apply the incentives. Educational socialization about SMEs' final income tax incentives needs to be carried out effectively so taxpayer knowledge is formed and can further increase the intention to take advantage of MSME final tax incentives.AbstrakPemanfaatan insentif PPh final UMKM dinilai masih rendah dari alokasi yang telah ditetapkan. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi pemanfaatan insentif PPh final UMKM di masa pandemi covid-19. Penelitian ini dilakukan dengan menyebarkan kuesioner kepada Wajib Pajak UMKM di wilayah kerja KPP Pratama Probolinggo. Hasil penelitian menunjukkan bahwa pengetahuan Wajib Pajak tentang insentif PPh final UMKM berpengaruh signifikan terhadap minat pemanfaatan insentif. Sosialisasi insentif PPh final UMKM juga berpengaruh signifikan terhadap minat pemanfaatan insentif melalui pengetahuan. Selain itu, persepsi nilai dan kondisi keuangan tidak berpengaruh signifikan terhadap minat pemanfaatan insentif. Sosialisasi yang bersifat edukasi tentang insentif PPh final UMKM perlu dilakukan secara efektif sehingga terbentuk pengetahuan Wajib Pajak dan selanjutnya dapat meningkatkan minat untuk memanfaatkan insentif PPh final UMKM.]]>
<![CDATA[Pengembangan destinasi wisata kopi melalui pemberdayaan sumber daya manusia dan pemasaran digital ]]>
<![CDATA[Subarto Subarto]]>;
<![CDATA[Anah Furyanah]]>;
<![CDATA[Erlita Kurniawaty]]>
<![CDATA[ Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 7, No 2 (2022): Keberlanjutan ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/keberlanjutan.v7i2.y2022.p83-102
<![CDATA[This study aims to implement the B2C digital marketing model of the Cilumping coffee shop as an Instagrammable tourism destination. This study employed the qualitative approach to describe Basma Cilumping coffee products. The informants of this study were the coffee farmers in Cilumping village Cilacap regency. This study recommends that the Cilumping coffee shop and Basma products be assisted by digital marketing such as website, marketplace, and Instagram social media. It proved that once we initiated the B2C digital marketing model of Cilumping coffee, their earnings started to increase. This study also recommends entrepreneurship and barista training for Cilumping coffee farmers. The supporting capacity of regional and village governments is needed to improve this local product and tourism destination in CilumpingAbstrakPenelitian ini bertujuan untuk mengimplementasikan model digital marketing B2C bagi kedai kopi Cilumping sebagai destinasi wisata yang Instagrammable. Penelitian ini menggunakan pendekatan kualitatif untuk mendeskripsikan produk kopi Basma Cilumping. Informan penelitian ini adalah para petani kopi di Desa Cilumping Kabupaten Cilacap. Penelitian ini merekomendasikan agar produk kedai kopi Cilumping dan Basma dibantu dengan pemasaran digital seperti website, marketplace, dan Instagram. Terbukti, begitu kami menginisiasi model B2C pemasaran digital kopi Cilumping ini, pendapatan para petani kopi cenderung meningkat. Penelitian ini juga merekomendasikan pelatihan kewirausahaan dan barista bagi petani kopi Cilumping. Dukungan pemerintah daerah dan pemerintah desa sangat diperlukan untuk terus meningkatkan potensi produk lokal dan destinasi Cilumping ini]]>
<![CDATA[The effect of tax avoidance and corporate governance on the annual report's readability ]]>
<![CDATA[Ihsanu Ramdan Mustofa]]>;
<![CDATA[Azas Mabrur]]>
<![CDATA[ Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 7, No 2 (2022): Keberlanjutan ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/keberlanjutan.v7i2.y2022.p103-115
<![CDATA[This study examines the effect of tax avoidance and corporate governance on the readability of annual reports. The readability of the annual report is measured using a gunning fog index. This quantitative research uses panel data regression analysis with a random effects model. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2016-2019. The sample was selected using the purposive sampling method so that the selected sample in this study amounted to 196 observations. The results provide empirical evidence that tax avoidance affects the readability of the annual report negatively, while managerial ownership positively affects the readability of the annual report. Meanwhile, independent commissioners and audit committees have no significant influence. The results of this study can assist investors in determining which investment decisions they will choose and help tax authorities to allocate more resources to understand public financial statements, especially those that are not easy to read.AbstrakPenelitian ini bertujuan untuk menguji pengaruh tax avoidance dan corporate governance terhadap keterbacaan laporan tahunan. Keterbacaan laporan tahunan diukur menggunakan proxy berupa gunning fog index. Penelitian ini merupakan peneitian kuantitatif menggunakan analisis regresi data panel dengan model random effect. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama kurun waktu 2016-2019. Sampel dipilih menggunakan metode purposive sampling sehingga terpilih sampel dalam penelitian ini berjumlah 196 observasi. Hasil pengujian memberikan bukti secara empiris bahwa Tax avoidance berpengaruh negatif terhadap keterbacaan laporan tahunan, sedangkan Kepemilikan manajerial berpengaruh positif terhadap keterbacaan laporan tahunan. Sementara itu komisaris independen dan komite audit tidak bepengaruh signifikan keterbacaan laporan tahunan. Hasil penelitian ini dapat membantu investor dalam menentukan keputusan investasi mana yang akan mereka pilih serta membantu otoritas pajak untuk mengalokasikan lebih banyak sumber daya untuk memahami laporan keuangan publik, terutama yang tidak mudah dibaca.]]>
<![CDATA[Determinants of online purchase intention: The role of live streaming shopping ]]>
<![CDATA[Fendy Cuandra]]>
<![CDATA[ Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 7, No 2 (2022): Keberlanjutan ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/keberlanjutan.v7i2.y2022.p116-128
<![CDATA[The live-streaming trend is increasingly widespread among Indonesian people, especially teenagers. This feature is widely used by sellers or e-commerce to promote their products and services to attract and increase consumer purchasing intention. Many factors affect consumer purchase intention using the live broadcast feature. Therefore, this study analyzes the factors influencing purchase intention: interactivity, media richness, technology acceptance models (perceived usefulness & perceived ease of use), perceived risk, and streamer's credibility. Data was collected using a questionnaire distributed online using a google form to 209 respondents in Batam City. This study revealed that interactivity, media richness, and perceived risk affect purchase intention. Meanwhile, perceived usefulness, ease of use, and streamer's credibility did not affect online consumer purchase intentions via live streaming shopping. This study is expected to help consumers in transactions using live-streaming shopping.]]>
<![CDATA[Anteseden pemanfaatan insentif PPh final UMKM di masa pandemi ]]>
<![CDATA[Usman Nur Hamzah]]>
<![CDATA[ Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 7, No 2 (2022): Keberlanjutan ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/keberlanjutan.v7i2.y2022.p156-176
<![CDATA[The utilization of tax incentives, especially the incentive of final income tax of MSMEs (micro, small, and medium enterprises), is still considered low from the predetermined allocation. This study aims to analyze the factors that influence the utilization of MSMEs' final income tax incentives during the covid-19 pandemic. This research was conducted by distributing questionnaires to Msmes taxpayers in the working area of KPP Pratama Probolinggo. The data analysis method uses structural equation modeling (SEM) with 147 respondents as the research sample. The results showed that taxpayers' knowledge about the MSMEs' final income tax incentives significantly affected the intention to apply the incentives. Besides that, the socialization of the MSMEs' final income tax incentives significantly affects the intention to apply the incentives through knowledge. Perceived value and financial condition do not significantly affect the intention to apply the incentives. Educational socialization about MSMEs' final income tax incentives must be carried out effectively so taxpayer knowledge can further increase the intention to take advantage of MSMEs' final tax incentives.AbstrakPemanfaatan insentif PPh final UMKM dinilai masih rendah dari alokasi yang telah ditetapkan. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi pemanfaatan insentif PPh final UMKM di masa pandemi covid-19. Penelitian ini dilakukan dengan menyebarkan kuesioner kepada Wajib Pajak UMKM di wilayah kerja KPP Pratama Probolinggo. Hasil penelitian menunjukkan bahwa pengetahuan Wajib Pajak tentang insentif PPh final UMKM berpengaruh signifikan terhadap minat pemanfaatan insentif. Sosialisasi insentif PPh final UMKM juga berpengaruh signifikan terhadap minat pemanfaatan insentif melalui pengetahuan. Selain itu, persepsi nilai dan kondisi keuangan tidak berpengaruh signifikan terhadap minat pemanfaatan insentif. Sosialisasi yang bersifat edukasi tentang insentif PPh final UMKM perlu dilakukan secara efektif sehingga terbentuk pengetahuan Wajib Pajak dan selanjutnya dapat meningkatkan minat untuk memanfaatkan insentif PPh final UMKM.]]>
<![CDATA[Pengembangan destinasi wisata kopi melalui pemberdayaan sumber daya manusia dan pemasaran digital ]]>
<![CDATA[Subarto Subarto]]>;
<![CDATA[Anah Furyanah]]>;
<![CDATA[Erlita Kurniawaty]]>
<![CDATA[ Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 7, No 2 (2022): Keberlanjutan ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
Show Abstract
|
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DOI: 10.32493/keberlanjutan.v7i2.y2022.p83-102
<![CDATA[This study aims to implement the B2C digital marketing model of the Cilumping coffee shop as an Instagrammable tourism destination. This study employed the qualitative approach to describe Basma Cilumping coffee products. The informants of this study were the coffee farmers in Cilumping village Cilacap regency. This study recommends that the Cilumping coffee shop and Basma products be assisted by digital marketing such as website, marketplace, and Instagram social media. It proved that once we initiated the B2C digital marketing model of Cilumping coffee, their earnings started to increase. This study also recommends entrepreneurship and barista training for Cilumping coffee farmers. The supporting capacity of regional and village governments is needed to improve this local product and tourism destination in CilumpingAbstrakPenelitian ini bertujuan untuk mengimplementasikan model digital marketing B2C bagi kedai kopi Cilumping sebagai destinasi wisata yang Instagrammable. Penelitian ini menggunakan pendekatan kualitatif untuk mendeskripsikan produk kopi Basma Cilumping. Informan penelitian ini adalah para petani kopi di Desa Cilumping Kabupaten Cilacap. Penelitian ini merekomendasikan agar produk kedai kopi Cilumping dan Basma dibantu dengan pemasaran digital seperti website, marketplace, dan Instagram. Terbukti, begitu kami menginisiasi model B2C pemasaran digital kopi Cilumping ini, pendapatan para petani kopi cenderung meningkat. Penelitian ini juga merekomendasikan pelatihan kewirausahaan dan barista bagi petani kopi Cilumping. Dukungan pemerintah daerah dan pemerintah desa sangat diperlukan untuk terus meningkatkan potensi produk lokal dan destinasi Cilumping ini]]>
<![CDATA[The effect of tax avoidance and corporate governance on the annual report's readability ]]>
<![CDATA[Ihsanu Ramdan Mustofa]]>;
<![CDATA[Azas Mabrur]]>
<![CDATA[ Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 7, No 2 (2022): Keberlanjutan ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
Show Abstract
|
Download Original
|
Original Source
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Check in Google Scholar
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DOI: 10.32493/keberlanjutan.v7i2.y2022.p103-115
<![CDATA[This study examines the effect of tax avoidance and corporate governance on the readability of annual reports. The readability of the annual report is measured using a gunning fog index. This quantitative research uses panel data regression analysis with a random effects model. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2016-2019. The sample was selected using the purposive sampling method so that the selected sample in this study amounted to 196 observations. The results provide empirical evidence that tax avoidance affects the readability of the annual report negatively, while managerial ownership positively affects the readability of the annual report. Meanwhile, independent commissioners and audit committees have no significant influence. The results of this study can assist investors in determining which investment decisions they will choose and help tax authorities to allocate more resources to understand public financial statements, especially those that are not easy to read.AbstrakPenelitian ini bertujuan untuk menguji pengaruh tax avoidance dan corporate governance terhadap keterbacaan laporan tahunan. Keterbacaan laporan tahunan diukur menggunakan proxy berupa gunning fog index. Penelitian ini merupakan peneitian kuantitatif menggunakan analisis regresi data panel dengan model random effect. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama kurun waktu 2016-2019. Sampel dipilih menggunakan metode purposive sampling sehingga terpilih sampel dalam penelitian ini berjumlah 196 observasi. Hasil pengujian memberikan bukti secara empiris bahwa Tax avoidance berpengaruh negatif terhadap keterbacaan laporan tahunan, sedangkan Kepemilikan manajerial berpengaruh positif terhadap keterbacaan laporan tahunan. Sementara itu komisaris independen dan komite audit tidak bepengaruh signifikan keterbacaan laporan tahunan. Hasil penelitian ini dapat membantu investor dalam menentukan keputusan investasi mana yang akan mereka pilih serta membantu otoritas pajak untuk mengalokasikan lebih banyak sumber daya untuk memahami laporan keuangan publik, terutama yang tidak mudah dibaca.]]>
<![CDATA[Determinants of online purchase intention: The role of live streaming shopping ]]>
<![CDATA[Fendy Cuandra]]>
<![CDATA[ Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 7, No 2 (2022): Keberlanjutan ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
Show Abstract
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Download Original
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Check in Google Scholar
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DOI: 10.32493/keberlanjutan.v7i2.y2022.p116-127
<![CDATA[The live-streaming trend is increasingly widespread among Indonesian people, especially teenagers. This feature is widely used by sellers or e-commerce to promote their products and services to attract and increase consumer purchasing intention. Many factors affect consumer purchase intention using the live broadcast feature. Therefore, this study analyzes the factors influencing purchase intention: interactivity, media richness, technology acceptance models (perceived usefulness & perceived ease of use), perceived risk, and streamer's credibility. Data was collected using a questionnaire distributed online using a google form to 209 respondents in Batam City. This study revealed that interactivity, media richness, and perceived risk affect purchase intention. Meanwhile, perceived usefulness, ease of use, and streamer's credibility did not affect online consumer purchase intentions via live streaming shopping. This study is expected to help consumers in transactions using live-streaming shopping.]]>
<![CDATA[Analisis kepatuhan wajib pajak berbasis gender bagi pelaku UMKM apotek di Jabodetabek ]]>
<![CDATA[Ghea B Astrid]]>;
<![CDATA[Haula Rosdiana]]>
<![CDATA[ Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 7, No 2 (2022): Keberlanjutan ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/keberlanjutan.v7i2.y2022.p128-139
<![CDATA[There has not been much research that analyzes the compliance of individual taxpayers of MSMEs of the pharmacy sector from a gender perspective. On the other hand, the pharmaceutical sector in the era of the Covid-19 pandemic was recorded as positively affected. Therefore, this initial research aims to describe the compliance of the Individual Taxpayers of the pharmacy business sector. With a population of 5,227 units in 2019, the sample was pharmacy owners in Jabodetabek, which with the formula Slovin, obtained a sample of 98.12 (rounded 100) with a convenience sampling technique. The inclusion criteria of the sample are pharmacies with a turnover of less than Rp: 4.8 billion a year and a sole proprietorship. Using the Mann-Whitney Test, the results revealed that although there was a higher trend of women, there was no significant difference in tax compliance based on the gender of individual taxpayers of MSMEs in the Pharmacy sector Jabodetabek. These results reinforce previous research stating no significant difference in tax compliance between men and women. This research can be an insight for tax authorities to pay attention to gender equality in improving compliance of the individual taxpayer of MSMEs in the pharmacy sector in Jabodetabek.AbstrakBelum banyak riset yang menganalisis kepatuhan Wajib Pajak OP UMKM sektor apotek dari perspektif gender, di sisi lain sektor farmasi dalam era pandemi Covid-19 tercatat terdampak positif. Karena itu, penelitian awal ini bertujuan mendeskripsikan kepatuhan Wajib Pajak OP sektor usaha tersebut. Dengan jumlah populasi 5.227 unit pada tahun 2019 (Kemenkes, 2020), sampel dalam penelitian ini adalah pelaku usaha apotek di wilayah Jabodetabek, yang dengan rumus Slovin didapat jumlah sampel 98,12 (dibulatkan 100) dengan teknik convenience sampling. Kriteria inklusi dari sampel adalah apotek dengan peredaran bruto kurang dari Rp. 4,8 milyar per tahun serta bentuk usaha perseorangan. Dengan menggunakan Mann Whitney Test, hasil penelitian menunjukkan, meskipun terdapat kecenderungan perempuan lebih tinggi, namun secara statistik tidak terdapat perbedaan kepatuhan pajak yang signifikan berdasarkan gender Wajib Pajak OP UMKM sektor Apotek di Jabodetabek. Hasil ini memperkuat penelitian sebelumnya yang menyatakan tidak ada perbedaan yang signifikan antara laki-laki dan perempuan dalam kepatuhan pajak. Penelitian ini dapat menjadi masukan bagi otoritas pajak terkait kesetaraan gender dalam meningkatkan kepatuhan Wajib Pajak Orang Pribadi UMKM sektor apotek di Jabodetabek]]>
<![CDATA[Tax risk, environmental uncertainty, and tax avoidance: Does financial distress matter? ]]>
<![CDATA[Januardi Januardi]]>;
<![CDATA[Estralita Trisnawati]]>;
<![CDATA[Amrie Firmansyah]]>
<![CDATA[ Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 7, No 2 (2022): Keberlanjutan ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/keberlanjutan.v7i2.y2022.p140-155
<![CDATA[This study examines the effect of tax risk and environmental uncertainty on tax avoidance. In addition, this study also employs financial distress as a moderator of the relationship between tax risk and environmental uncertainty on tax avoidance. This study employs manufacturing company data from the Indonesia Stock Exchange from 2016 to 2021 with a total sample of 65 companies. The total number of observation data in this study is 390. Panel data regression test using the random effect model is employed to test the hypothesis in this study. The results of this study indicate that tax risk cannot influence tax avoidance, while environmental uncertainty has a positive effect on tax avoidance. Furthermore, financial distress cannot strengthen the positive effect of tax risk on tax avoidance, while financial distress can strengthen the positive effect of environmental uncertainty on tax avoidance.AbstrakPenelitian ini bertujuan untuk menguji pengaruh risiko pajak dan ketidakpastian lingkungan terhadap tax avoidance. Penelitian ini juga menggunakan kesulitan keuangan sebagai pemoderasi hubungan antara risiko pajak dan ketidakpastian lingkungan terhadap tax avoidance. Penelitian ini menggunakan data perusahaan manufaktur yang didapatkan dari Bursa Efek Indonesia dari tahun 2016 sampai dengan tahun 2021 dengan jumlah sampel sebanyak 65 perusahaan sehingga jumlah data observasi dalam penelitian ini sebanyak 390 data. Uji regresi data panel dengan menggunakan random effect model digunakan untuk menguji hipotesis pada penelitian ini. Hasil penelitian ini menunjukkan bahwa risiko pajak tidak dapat memengaruhi tax avoidance, ketidakpastian lingkungan berpengaruh positif terhadap tax avoidance. Selanjutnya, kesulitan keuangan tidak dapat memperkuat pengaruh positif risiko pajak terhadap tax avoidance, sedangkan kesulitan keuangan terbukti dapat memperkuat pengaruh positif ketidakpastian lingkungan terhadap tax avoidance.]]>
