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Dani Rahman Hakim
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Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi
Published by Universitas Pamulang
ISSN : 25285599     EISSN : 26143291     DOI : http://dx.doi.org/10.32493/keberlanjutan
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 138 Documents
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The auditor's reputation, the previous year's audit opinion, and the going concern audit opinion: The moderating role of financial distress Ulhaq Taufiqurrahman, Dhiya; Suripto, Suripto
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol. 9 No. 2 (2024): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/keberlanjutan.v9i2.y2024.p132-139

Abstract

This study examines the effect of a public accounting firm's reputation and the previous year's audit opinion on going concern audit opinion. We use Indonesian property and real estate sector companies as the research sample. We also analyze the moderating role of financial distress in the relationship between public accounting firm reputation and the audit opinion of the previous year's ongoing concern. The results of this study found that the previous year's audit opinion hurt going concern audit opinion. Public accounting firm reputation has not been proven to affect going concern audit opinion, while financial distress has not been proven to moderate the effect of public accounting firm reputation or previous year audit opinion on going concern audit opinion.
Pengaruh kesadaran merek, kesadaran halal, dan kualitas produk terhadap keterlibatan pelanggan atas produk grace and glow di platform e-commerce Aulia, Rizka; Sugianto, Sugianto; Syarbaini, Ahmad Muhaisin B
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol. 9 No. 2 (2024): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/keberlanjutan.v9i2.y2024.p94-105

Abstract

Kami menganalisis pengaruh kesadaran merek, kesadaran halal, dan kualitas produk terhadap keterlibatan pelanggan. Sampel penelitian ini adalah para pelanggan muslim produk kosmetik produk Grace and Glow di platform e-commerce. Kami menggunakan metode convenience sampling untuk memilih dan mendistribusikan sampel penelitian. Dengan menggunakan metode regresi linear dengan pendekatan ordinary least square (OLS), kami menemukan bahwa kesadaran merek, kesadaran halal, dan kualitas produk berpengaruh positif terhadap keterlibatan pelanggan. Dari penelitian ini, kami menemukan bahwa prioritas pelanggan Muslim dalam menggunakan dan memiliki keterlibatan atas produk kosmetik adalah kesadaranan halal, kesadaran merek, dan kualitas produk merupakan yang paling terakhir mendapat perhatian. Temuan ini berimplikasi pada pentingnya perusaan dalam membangun citra halal produknya agar mendapat loyalitas dari para pelanggan yang berasal dari komunitas Muslim.
The Influence of environmental mindsets and cultural values on sustainable behavior intentions Anggraeni, Ary Yunita; Bakhtiar, Yohan; Jyuhn Wang, Hurng; Tse Hou, Tony Chieh
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol. 9 No. 2 (2024): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/keberlanjutan.v9i2.y2024.p151-161

Abstract

This study explores the interplay between long-term orientation traditions, strategic planning, and their influence on Generation Z mindset and environmental sustainability concerns in Indonesia. This study investigates how cultural values and future-focused behaviors shape attitudes toward ecological responsibility. Data collection was conducted through an online questionnaire targeting students from private universities across various Indonesian regions, providing a diverse perspective. Using advanced analytical methods with SmartPLS, the study reveals that Generation Z in Indonesia exhibits a significant awareness of and engagement with environmentally themed initiatives. These findings highlight the generational shift toward prioritizing sustainability within societal and cultural contexts. The research contributes theoretically and practically by enhancing the understanding of generational dynamics in sustainability efforts and offering actionable insights for policymakers, educators, and environmental organizations. Ultimately, it underscores Generation Z's potential as a key driver of sustainable development, aligning with Indonesia’s long-term environmental goals.
The effect of self-efficacy and work discipline on Indonesian police officers's performance: The mediating role of work environment: Pengaruh efikasi diri dan disiplin kerja terhadap kinerja aparat kepolisian: Peran mediasi lingkungan kerja Nur Aulia; Harianto Respati; Boge Triatmanto
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol. 9 No. 2 (2024): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/keberlanjutan.v9i2.y2024.p162-173

Abstract

This study analyzes the effect of self-efficacy and work discipline on police officers' performance, with the work environment as a mediating variable. Ordinary least square (OLS) is used to examine both direct and indirect relationships among variables. The study was conducted at the Resort Police in Sidoarjo. The results show that self-efficacy and work discipline significantly affect the work environment and performance. Furthermore, the work environment partially mediates the relationship between self-efficacy and work discipline on performance, indicating that a supportive environment strengthens the impact of individual factors on performance. These findings imply that enhancing self-efficacy and discipline alone is not sufficient. Efforts to create a positive work environment are equally important. It is recommended that police institutions provide regular training to build self-efficacy, enforce clear discipline policies, and improve the quality of the work environment to optimize overall performance.
Does industry type matter?. Sustainability reporting disclosure gaps between manufacturing and non-manufacturing firms Yatim, Muhammad Rubiul; Al Islami, Muhammad Izzah; Wahyudi, Ade; Indriati, Petiana; Azizah, Widyaningsih
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol. 9 No. 2 (2024): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/keberlanjutan.v9i2.y2024.p140-150

Abstract

This study examines the differences in the level of sustainability report disclosures between manufacturing and non-manufacturing companies listed on the Indonesia Stock Exchange in 2022. Using GRI standards, the analysis was conducted on 699 companies selected through purposive sampling. The Mann-Whitney test results show that manufacturing companies have higher levels of sustainability disclosure compared to non-manufacturing companies. This research is significant as it addresses the global demand for corporate accountability in sustainability, particularly in Indonesia, where disclosure quality varies across sectors. The findings emphasize that stakeholder and regulatory pressures play a critical role in promoting sustainability practices, consistent with Stakeholder Theory and Legitimacy Theory. The implications of this study highlight the need for stricter regulatory policies to encourage sustainability disclosures across all sectors. Non-manufacturing companies can leverage these findings to enhance their reputation and competitiveness through the adoption of sustainability practices. This study provides strategic insights for regulators, companies, and the public to strengthen sustainability agendas comprehensively.
Pengaruh persepsi korupsi dan kepercayaan kepada pemerintah terhadap tax morale: Peran mediasi pengetahuan perpajakan Riningsih, Duwi
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol. 9 No. 2 (2024): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/keberlanjutan.v9i2.y2024.p115-131

Abstract

Penelitian ini bertujuan menganalisis pengaruh persepsi korupsi dan kepercayaan kepada pemerintah terhadap tax morale wajib pajak UMKM di Kota Kediri, dengan pengetahuan perpajakan sebagai variabel intervening. Metode kuantitatif digunakan dengan pendekatan Partial Least Squares (PLS) untuk mengolah data dari 100 responden UMKM. Hasil penelitian menunjukkan bahwa persepsi korupsi berpengaruh positif dan signifikan terhadap tax morale, sedangkan kepercayaan kepada pemerintah juga memiliki pengaruh positif terhadap tax morale, meski relatif kecil. Pengetahuan perpajakan menjadi variabel paling signifikan yang memengaruhi tax morale, serta memperkuat hubungan antara kepercayaan kepada pemerintah dan tax morale. Namun, persepsi korupsi tidak berpengaruh signifikan terhadap pengetahuan perpajakan. Penelitian ini menekankan pentingnya transparansi, edukasi perpajakan, dan peningkatan akuntabilitas pemerintah untuk menciptakan sistem perpajakan yang lebih inklusif dan meningkatkan kepatuhan wajib pajak
The influence of accounting, administration, and asset management systems understanding on the performance of local government agencies: Pengaruh pemahaman sistem akuntansi, administrasi, dan manajemen aset terhadap kinerja instansi pemerintah daerah Yap, Nonni; Marwanto, IGG Heru; Rukmini, Meme; So, Mayciella; Denakrisnada, Sielva Gabriella
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol. 10 No. 2 (2025): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the influence of understanding the regional financial accounting system, regional financial administration, and regional asset management on the performance of government organizations. We used a quantitative approach, utilizing primary data collected through the distribution of structured questionnaires to financial management officials at regional work units (SKPD) in Gresik Regency. Data were analyzed using the structural equation modeling partial least squares (SEM-PLS) method, which allows for simultaneous testing of relationships between latent variables. The results provide empirical evidence that understanding the regional financial accounting system, effective financial administration, and good regional asset management have a positive and significant impact on the performance of government organizations. The main implication of this study is the importance of implementing good governance to improve the performance of government institutions. Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh pemahaman sistem akuntansi keuangan daerah, penatausahaan keuangan daerah, dan pengelolaan barang milik daerah terhadap kinerja organisasi pemerintah. Kami ini menggunakan pendekatan kuantitatif dengan memanfaatkan data primer yang dikumpulkan melalui penyebaran kuesioner terstruktur kepada aparatur pengelola keuangan pada satuan kerja perangkat daerah (SKPD) di Kabupaten Gresik. Data dianalisis menggunakan metode structural equation modeling partial least square (SEM-PLS) yang memungkinkan pengujian hubungan antar variabel laten secara simultan. Hasil penelitian memberikan bukti empiris bahwa pemahaman sistem akuntansi keuangan daerah, penatausahaan keuangan yang efektif, serta pengelolaan barang milik daerah yang baik berpengaruh positif dan signifikan terhadap kinerja organisasi  pemerintahan. Implikasi utama penelitian ini terletak pada pentingnya menerapkan good governance dalam meningkatkan kinerja institusi pemerintahan.
The implementation of transfer pricing practices and foreign ownership in tax avoidance strategies: Penerapan praktik transfer pricing dan kepemilikan asing dalam strategi penghindaran pajak Dirman, Angela; Utami, Siska Widia; Wahyuni, Putri Dwi; Isnasari, Yovita; Budiansyah, Andi
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol. 10 No. 2 (2025): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The low tax ratio remains a problem facing Indonesia. The implementation of the self-assessment system creates opportunities for taxpayers and companies to engage in tax avoidance. One frequently debated mechanism is transfer pricing, which allows companies to allocate profits between affiliated entities located in countries with different tax rates without violating tax regulations. This study aims to analyze the influence of transfer pricing and foreign ownership on tax avoidance practices in energy sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This study used a quantitative approach with a purposive sampling technique, selecting energy sector companies that did not conduct an initial public offering, reported positive profits, and disclosed related party receivables during the observation period. The results show that transfer pricing and foreign ownership have a positive and significant effect on tax avoidance. This finding indicates that intercompany transactions are used to reduce tax burdens. Furthermore, there is a greater tendency for profit shifting to occur through affiliated companies. These findings enrich the literature on corporate tax behavior and offer implications for policymakers seeking to strengthen tax oversight. Abstrak Rendahnya tax rasio masih menjadi permasalahan yang dihadapi Indonesia. Penerapan sistem self-assessment memberikan peluang bagi wajib pajak dan perusahaan untuk melakukan strategi penghindaran pajak. Salah satu mekanisme yang sering diperdebatkan adalah transfer pricing, yang memungkinkan perusahaan mengalokasikan laba antar entitas afiliasi yang berada di negara dengan tarif pajak berbeda tanpa melanggar ketentuan perpajakan. Penelitian ini bertujuan untuk menganalisis pengaruh transfer pricing dan kepemilikan asing terhadap praktik penghindaran pajak pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia selama periode 2020–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik purposive sampling, dengan sampel berupa perusahaan sektor energi yang tidak melakukan penawaran umum perdana, memperoleh laba positif, serta mengungkapkan piutang pihak berelasi selama periode pengamatan. Hasil penelitian menunjukkan bahwa transfer pricing dan kepemilikan asing berpengaruh positif dan signifikan terhadap penghindaran pajak. Temuan ini mengindikasikan bahwa transaksi antar perusahaan dimanfaatkan untuk menekan beban pajak. Selain itu, terdapat kecenderungan lebih besar bahwa praktik pengalihan laba dilakukan melalui perusahaan afiliasi. Temuan ini memperkaya literatur mengenai perilaku perpajakan perusahaan serta memberikan implikasi bagi pembuat kebijakan dalam memperkuat pengawasan perpajakan.

Page 14 of 14 | Total Record : 138

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