Articles
266 Documents
<![CDATA[Csr In Emerging Markets: Challenges And Opportunities For Shell Companies ]]>
<![CDATA[Yohana Natalia Cristanti]]>;
<![CDATA[Nathalie Elshaday]]>;
<![CDATA[Hwihanus]]>
<![CDATA[ Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): September : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/anggaran.v2i3.718
<![CDATA[This article explores the challenges and opportunities of Corporate Social Responsibility (CSR) in emerging markets, focusing on a case study of a Shell company. Emerging markets present unique dynamics that affect the implementation and effectiveness of CSR. Shell, as one of the world's largest energy companies, has operated in various emerging markets and sought to implement effective CSR practices. Through an in-depth analysis of Shell's operations in these markets, this article identifies key factors that influence CSR success and provides recommendations for best practices. It finds that while there are significant challenges related to local regulations, infrastructure and culture, there are great opportunities to increase CSR impact through collaboration with local stakeholders, technological innovation and local capacity building. The article concludes that adaptation and flexibility are key for multinational companies like Shell to face the challenges and capitalize on the opportunities of CSR in emerging markets.]]>
<![CDATA[Pengaruh Tunneling Incentive Dan Mekanisme Bonus Terhadap Tax Avoidance: Systematic Literature Review ]]>
<![CDATA[Naely Choeri Akmali]]>;
<![CDATA[Putri Dwi Rosalinda Prayoga]]>;
<![CDATA[Dien Noviany Rahmatika]]>
<![CDATA[ Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): September : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/anggaran.v2i3.730
<![CDATA[The importance of taxes in economic development for developing countries, with a focus on tax avoidance as the main obstacle in achieving optimal tax revenues. The aim of this research is to review the influence of bonus mechanisms and tunneling incentives on tax avoidance in companies. This research method uses the Systematic Literature Review (SLR) method to analyze journals and articles published between 2017 and 2024, with a focus on the themes of tax, tunneling incentives, bonus mechanisms and tax avoidance. Of the 59 articles that have been selected, only 57 articles are used as research sources in this journal. The development of the number of publications related to the influence of bonus and tunneling incentive mechanisms on Tax Avoidance is still fluctuating from 2017 - 2024. It can be concluded that bonus mechanisms and tunneling incentives have different roles in influencing tax avoidance. various research sources: incentive tunneling variables can reduce tax avoidance, while bonus mechanism variables can increase tax avoidance. Tax evasion is a complex problem that requires clear consideration and law enforcement by the government and business world to ensure legal and fair tax payment practices.]]>
<![CDATA[Pemetaan Riset Akuntansi Zakat (PSAK 109) Berbasis Analisis Blibiometrik Dan Vosviewer ]]>
<![CDATA[Anisah Hanan Nabilah]]>;
<![CDATA[Dien Noviany Rahmatika]]>
<![CDATA[ Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): September : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/anggaran.v2i3.732
<![CDATA[The purpose of this study is to map and analyze the development of zakat accounting research and identify the latest trends developing in this field. This research uses bibliometric approach to achieve the objective, which is by analyzing research publications related to zakat accounting. This approach allows researchers to understand the development of knowledge in the field of zakat accounting and identify future research opportunities. The data source of this research is metadata collected using Google Scholar, covering publications from 2019 to 2024. The metadata was then exported into RIS format and analyzed using VOSviewer software. This study found that the newest topic in zakat accounting research is "Infaq". In addition, "PSAK" and "Research" were identified as emerging themes and predicted to be the focus of research in 2024 and beyond. The bibliometric approach used in this study offers an effective and accessible way for researchers to understand zakat accounting issues and identify potential future research topics. This approach allows the study to gain a better understanding of zakat accounting and paves the way for innovative new contributions in this research.]]>
<![CDATA[Masa Depan Akuntansi di Era Blokchain: Inovasi Dan Adaptasi ]]>
<![CDATA[Alya Putri Desryadhi]]>;
<![CDATA[Emiliana Putri]]>;
<![CDATA[Risma Mutiara]]>
<![CDATA[ Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): September : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/anggaran.v2i3.742
<![CDATA[Teknologi blockchain telah menarik perhatian dalam berbagai industri karena potensinya untuk merevolusi proses bisnis. Artikel ini menganalisis implementasi blockchain dalam bidang keuangan dan akuntansi, serta implikasinya bagi masa depan akuntansi. Di dalamnya dibahas manfaat dan tantangan adopsi blockchain, termasuk pengurangan biaya audit, peningkatan kepercayaan, automasi proses, serta masalah privasi dan keamanan data. Melalui literatur dan penelitian, artikel ini menyimpulkan bahwa meskipun terdapat tantangan, blockchain memiliki potensi besar untuk meningkatkan efisiensi, transparansi, dan akurasi dalam praktik akuntansi.]]>
<![CDATA[Pengaruh Perilaku Keuangan Dan Pengetahuan Keuangan Terhadap Transaksi Pembayaran Non Tunai Pelaku UMKM di Daerah Perbatasan Kecamatan Raihat Kabupaten Belu ]]>
<![CDATA[Januaria Kartika Ati]]>;
<![CDATA[Maria Indriyani Hewe Tiwu]]>;
<![CDATA[Novi Theresia Kiak]]>
<![CDATA[ Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): September : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/anggaran.v2i3.746
<![CDATA[This study aims to analyze the influence of financial behavior on non-cash payment behavior and to determine the influence of financial knowledge on non-cash payment transactions in the community of Raihat District. This study uses primary data by distributing questionnaires to 30 respondents in Raihat District who are MSME actors. This study uses purposive sampling. The data analysis in this study uses multiple linear regression analysis with the results of the study showing that financial behavior and financial knowledge have a significant effect on non-cash payment transactions in the community in Raihat District.]]>
<![CDATA[Pengaruh Penggunaan Mobile Banking Terhadap Efektivitas Dalam Pembayaran Uang Kuliah Tunggal UIN SMH Banten ]]>
<![CDATA[Bani Khafidz]]>;
<![CDATA[Laelatus Sa’diah Amaliah]]>;
<![CDATA[Ahassa Nafiza Habna]]>;
<![CDATA[Wahyu Hidayat]]>;
<![CDATA[Zaini Ibrahim]]>
<![CDATA[ Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): September : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/anggaran.v2i3.747
<![CDATA[Mobile banking is a service provided by banks that allows customers to conduct various types of service transactions anytime and anywhere through smartphone devices. This service is not only utilized by customers at large, but UIN students have also utilized the service in making single tuition payments. However, there are still many students who have not utilized the convenience of this service. The purpose of this study was to determine the effect of the effectiveness and instruments of using mobile banking on customer satisfaction. This research uses a quantitative approach.]]>
<![CDATA[Pemanfaatan Limbah Cangkang Telur dan Ijuk Daun Aren Sebagai Filter Alami Untuk Penyaringan Polusi Udara ]]>
<![CDATA[Riska Afriyani]]>;
<![CDATA[Eva Gusmira]]>
<![CDATA[ Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): September : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/anggaran.v2i3.750
<![CDATA[This study investigates the potential use of eggshell waste and sugar palm fibers (ijuk) as natural filters for air pollution. Eggshells, rich in calcium carbonate, and ijuk, with its dense fibrous structure, are hypothesized to effectively capture airborne pollutants. An experimental method was employed to create and test filters made from these materials. Results show that the combination of eggshells and ijuk significantly reduces pollutant particle concentrations, providing an environmentally friendly alternative for air filtration.]]>
<![CDATA[Pengaruh Literasi Keuangan Terhadap Minat Masyarakat Dalam Menggunakan Pinjaman Online Pada Masyarakat Kota Kupang ]]>
<![CDATA[Zelyn Jayanti Margaretha Ratuarat]]>;
<![CDATA[Novi Theresia Kiak]]>;
<![CDATA[Maria Indriyani Hewe Tiwu]]>
<![CDATA[ Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): September : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/anggaran.v2i3.751
<![CDATA[Online loans are currently increasingly popular among the public with the development of technology. The sophistication of this technology has had a very significant impact on the survival of society, which will make people more consumptive through the arrival of electronic or non-cash means of payment, without cash this will create impulsive shopping behavior where someone buys products without planning. This research aims to analyze the influence of financial knowledge on online loan interest behavior, to determine the influence of financial behavior on online loan interest and to determine financial attitudes towards online loan interest in the Kupang city community. This research uses primary data by distributing questionnaires online to 100 respondents in Kupang City who are online loan users. This research uses non-probability purposive sampling. Data analysis in this research uses multiple linear regression analysis with the results of the research showing that financial knowledge, financial behavior and financial attitudes have a significant effect on interest in online loans among people in Kupang City.]]>
<![CDATA[Peran Kompensasi dan Lingkungan Kerja Sehat dalam Mendorong Loyalitas Kerja Guru ]]>
<![CDATA[Dwi Agustina Rahmawati]]>;
<![CDATA[Mudji Kuswinarno]]>
<![CDATA[ Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): September : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/anggaran.v2i3.773
<![CDATA[The purpose of the study was to determine the role of compensation and healthy work environment in encouraging teacher work loyalty. Case study at RA H. Achmad Ali, Surabaya. The analysis technique used is qualitative descriptive analysis technique, with data collection techniques conducted through interviews and observations. This research method uses a qualitative descriptive approach. The results of the analysis obtained that the compensation obtained by RA H. Achmad Ali teachers is in the form of salaries, allowances, and transportation given once a month. Although with a relatively low nominal compensation does not have a significant impact as a driver of teacher work loyalty, because their commitment is grown from healthy work environment factors that they experience while working. This is evidenced by the running of the learning process in accordance with the rules and objectives, and proven by the length of service of teachers at RA H. Achmad Ali, Surabaya. So it can be concluded that the role of compensation is not significant in encouraging teacher work loyalty, while the role of a healthy work environment is significant and influential in encouraging teacher work loyalty at RA H. Ach Ali, Surabaya.]]>
<![CDATA[Pelaksanaan Sistem Informasi Akuntansi Pembayaran Klaim Jaminan Hari Tua Pada BPJS Ketenagakerjaan Mojokerto ]]>
<![CDATA[Latifah Rukmiati Ifnu Jafar]]>;
<![CDATA[Siti Ning Farida]]>
<![CDATA[ Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): September : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/anggaran.v2i3.775
<![CDATA[In this research, the problem faced is that many customers want to file a claim at BPJS Ketenagakerjaan Mojokerto, but often fail or are delayed. The number of workers filing claims has increased, including those who have been laid off or whose contracts have ended. In addition, many participants postpone filing their claims until Hari Raya gets closer, which causes the queue for Old Age Security claims to increase.This journal was written using a qualitative descriptive approach. The focus of the research is the problems related to the implementation of the accounting information system for the payment of old-age security claims at BPJS Ketenagakerjaan Mojokerto. Theoretical studies are used to analyze the data obtained, selected, and processed. The results show that the process of paying Old Age Security claims at BPJS Ketenagakerjaan Mojokerto is in accordance with the accounting information system]]>
