cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Luky Patricia Widianingsih
Contact Email
luky.patricia@ciputra.ac.id
Phone
-
Journal Mail Official
mapi@ciputra.ac.id
Editorial Address
CitraLand CBD Boulevard, Made, Sambikerep, Surabaya City, East Java 67219
Location
Kota surabaya,
Jawa timur
INDONESIA
Media Akuntansi dan Perpajakan Indonesia (MAPI)
Published by Universitas Ciputra Surabaya
ISSN : 26859203     EISSN : 26865610     DOI : https://doi.org/10.37715/mapi
Core Subject : Economy,
Economics, Econometrics & Finance
Lingkup dari topik-topik di dalam JAWI (namun tidak terbatas hanya pada topik tersebut)seperti : Akuntansi Keuangan dan Pasar Modal. Akuntansi Manajemen serta Isu Keperilakuan dalam Akuntansi. Sistem Informasi Akuntansi, Pemeriksaan Akuntan. Perpajakan, Pendidikan Akuntansi, Tata Kelola Korporasi. Akuntansi Sosial dan Lingkungan. Kewirausahaan (intrapreneurship, kewirausahaan sosial, isu akuntansi dan/atau keuangan start-up, bisnis keluarga).
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 65 Documents
 3   4   5   6   7 
Gender Diversity: ESG terhadap kinerja keuangan Julianda, Yuda; Venza Aditiya, Okta; Yuniarti, Rina; Adiansyah, Dicky
Media Akuntansi dan Perpajakan Indonesia (MAPI) Vol. 7 No. 2 (2026): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/mapi.v7i2.6354

Abstract

The connection between financial outcomes and Environmental, Social, And Governance (ESG) is explored in this study, where gender diversity acts as a moderating influence within Indonesian manufacturing companies. This quantitative research employs a purposive sampling method for firms listed on the Indonesia Stock Exchange from 2020 to 2024, utilizing agency theory and stakeholder theory. Over a five-year period, 120 observation units were established from 24 companies that met the study's criteria out of 232 manufacturing firms. The data was processed through moderated regression analysis using the Eviews 12 software. The results indicate that ESG has a significant positive effect on the financial performance of manufacturing companies. Moreover, gender diversity notably enhances the connection between ESG efforts and financial outcomes, implying that having diverse leadership positively influences the impact of ESG practices on financial performance. In the Indonesian manufacturing industry, these insights incorporate gender diversity as a moderating element in the relationship between ESG and financial performance, providing a new theoretical perspective. The study's real-world implication suggests that manufacturing companies should adopt ESG practices and enhance gender diversity in leadership roles to optimize financial performance and promote business sustainability in the long run.
Peran E-Commerce dalam Menggerakkan Konsumsi Nasional dan PDRB Indonesia pada Tahun 2024 Wiondy, Vanessa Anastasya; Riyanto, Evelyn Valerie; Wijaya, Felicia Devina; Feodora, Ellen
Media Akuntansi dan Perpajakan Indonesia (MAPI) Vol. 7 No. 2 (2026): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/mapi.v7i2.6384

Abstract

The evolution of e-commerce in Indonesia has shown quite rapid expansion in line with advances in digital technology and the growing use of the internet. E-commerce usage is found on various platforms that provide various conveniences for people to conduct transactions, thus bringing about structural changes in household consumption patterns, which are the largest component of the Gross Regional Domestic Product (GRDP) of provinces in Indonesia. This study was conducted to investigate the effect of the number of e-commerce businesses and determine the amount of household consumption on the GRDP of provinces in Indonesia. In addition, the research method used is quantitative by utilizing secondary data from the Central Statistics Agency (BPS). The data analysis used multiple linear regression supported by classical assumption tests to investigate the feasibility of this study. The analysis demonstrates that the number of e-commerce businesses has a significant positive effect on the GRDP of provinces in Indonesia, while household consumption has a positive but insignificant effect on GRDP. Individually, household consumption has a dominant effect on GRDP, and the number of e-commerce businesses also contributes to increasing trade and economic digitalization in each region. These findings confirm that the evolution of e-commerce supported by increasing public purchasing power plays a significant role in driving regional economic growth. The findings of this research are expected to offer implications for local governments in formulating digital economic development policies and strategies for increasing regional economic growth.
PENGARUH SUKU BUNGA KEBIJAKAN, MONEY SUPPLY, DAN PAJAK PERTAMBAHAN NILAI TERHADAP INFLASI DI INDONESIA Edgar, Khairil; Kosasih, Chelsea Valencia; Sutjahjo, Alexa Priscilla
Media Akuntansi dan Perpajakan Indonesia (MAPI) Vol. 7 No. 2 (2026): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/mapi.v7i2.6425

Abstract

Price stability is commonly assessed through the behavior of inflation, making it one of the key indicators used to evaluate the overall condition of an economy. When inflation exhibits continuous fluctuations, maintaining macroeconomic stability becomes more challenging and requires policy responses that are both effective and well integrated. In this context, the interaction between monetary and fiscal policy instruments becomes particularly important in shaping inflation dynamics. This study therefore investigates how several policy variables influence inflation in Indonesia during the period 2015 to 2024, specifically focusing on the policy interest rate, the broad money supply (M2), and the Value Added Tax (VAT) policy. The analysis adopts a quantitative framework using monthly time series data sourced from Bank Indonesia, Statistics Indonesia, and the Ministry of Finance of the Republic of Indonesia. Empirically, the relationship among these variables is estimated through a multiple linear regression model, while robust standard error are applied to strengthen the reliability of the estimates in the presence of potential violations of classical regression assumptions. The results from the joint significance test demonstrate that the policy rate, money supply, and VAT policy collectively exert a statistically significant influence on inflation. However, further examination through partial tests indicates that the policy interest rate does not significantly affect inflation, whereas variations in money supply and the implementation of VAT policy contribute more strongly to changes in inflation. These findings indicate that inflation dynamics in Indonesia during the observed period are more closely associated with liquidity conditions and fiscal policy measures than with the policy interest rate alone. Consequently, inflation management cannot depend solely on a single policy instrument. Effective and sustained price stability therefore requires strong coordination between monetary and fiscal authorities in responding to increasingly complex economic developments.
Peran P2P Lending dan Digitalisasi terhadap Tingkat Kemiskinan di Indonesia Chang, Nicholas; Octavia, Louisa
Media Akuntansi dan Perpajakan Indonesia (MAPI) Vol. 7 No. 2 (2026): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/mapi.v7i2.6429

Abstract

Poverty in Indonesia still shows disparities between provinces amid the acceleration of digital transformation. From an inclusive growth perspective, equitable access to productive resources, including the digital economy, is an important prerequisite for sustainable poverty reduction. This study aims to analyze the effect of peer-to-peer (P2P) lending, digital skills, and digital infrastructure on poverty levels across provinces in Indonesia. The study uses a quantitative approach with a multiple linear regression method based on cross-section data from 38 provinces sourced from the Financial Services Authority and the Central Statistics Agency. The results show that simultaneously, all three digital economy variables have a significant effect on poverty. However, partially, only digital infrastructure has a negative and significant effect on poverty levels, while P2P lending and digital skills do not show a significant effect. These findings indicate that the equitable distribution and quality of digital infrastructure are the main foundations in supporting poverty reduction based on digital transformation. This study concludes that the digital economy can be an instrument of inclusive development if it is supported by strengthening structural access between regions. Policy implications emphasize the importance of prioritizing digital infrastructure development as a prerequisite for effective financing and improving digital skills.
Analisis Pertumbuhan Ekonomi, Inflasi, Investasi di Indonesia Terhadap Kesejahteraan Sosial Pada Tahun 2024 Baba, Bintang Ridzky Arghazora; Paco, Ruben Ewaldo; Teguh, Caleb Andryan; Roe, Muhammad Jonah Putra; Satya, Jonathan Owen
Media Akuntansi dan Perpajakan Indonesia (MAPI) Vol. 7 No. 2 (2026): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/mapi.v7i2.6443

Abstract

Public welfare is a crucial indicator for measuring the success of a nation's development. Development can be measured through economic growth and improvements in the quality of life of the population, as reflected in the Human Development Index (HDI). This study aims to analyze the influence of economic growth, inflation, and investment on social welfare in Indonesia in 2024. This study implemented a quantitative approach utilizing secondary data collected from the Statistics Indonesia (BPS) and the Investment Coordinating Board (BKPM) in 38 provinces. The analytical method used was multiple linear regression, with classical assumption testing to ensure model feasibility, and robust standard errors to increase the reliability of the estimation results. The findings simultaneously demonstrate that economic growth, inflation, and investment significantly influence social welfare. Partially, inflation negatively impacts social welfare, indicating that price increases can suppress people's purchasing power and impact quality of life. Conversely, investment positively impacts the social welfare by encouraging job creation and increased economic activity. Meanwhile, economic growth has proven to be insignificant in terms of social welfare. Therefore, development policies need to be directed at increasing economic growth, while simultaneously controlling inflation and improving the quality of investment to ensure more equitable and sustainable human development.

Page 7 of 7 | Total Record : 65

 3   4   5   6   7 

Filter by Year

2019 2026


Reset
Filter By Issues
All Issue Vol. 7 No. 2 (2026): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA Vol. 6 No. 2 (2025): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA Vol. 6 No. 1 (2024): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA Vol. 5 No. 2 (2024): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA Vol. 5 No. 1 (2023): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA Vol. 4 No. 2 (2023): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA Vol 4 No 1 (2022): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA (MAPI) Vol 3 No 2 (2022): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA Vol 3 No 1 (2021): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA Vol 2 No 2 (2021): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA Vol. 2 No. 1 (2020): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA Vol 2 No 1 (2020): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA Vol 1 No 2 (2020): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA Vol 1 No 1 (2019): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA More Issue