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Yusron Difinubun
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jl KH Ahmad Dahlan no 1 Mariat Pantai Distrik Aimas Kabupaten Sorong Provinsi Papua Barat Daya
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Papua barat
INDONESIA
Financial and Accounting Indonesian Research
Published by Universitas Pendidikan Muhammadiyah Sorong
ISSN : -     EISSN : 28284690     DOI : https://doi.org/10.36232/fair.v4i2
Core Subject : Economy, Humanities, Science, Social,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences
Financial and Accounting Indonesian Research is a journal published by the Department in Accounting Program, Faculty of Economics, Business and Humanities of Universitas of Sorong Muhammadiyah Education (UNIMUDA). The journal is published two times in June and December. FAIR: Financial and Accounting Indonesian Research accepts manuscripts in the fields of: 1. State and Regional Finance 2. Auditing and Fraud 3. Micro and Macro Accounting 4. Accounting and Regulation 5. Multiparadigm Accounting 6. Environmental and Sustainable Accounting: Blue, Green, and Carbon 7. Other Contemporary Accounting Issues
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 52 Documents
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Global Research on ESG in Accounting Science: Bibliometrics Analysis Difinubun, Yusron; Dwi Nastiti, Dhini
Financial and Accounting Indonesian Research Vol. 4 No. 2 (2024): Financial and Accounting Indonesian Research
Publisher : Program Studi Akuntansi Unimuda Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/fair.v4i2.151

Abstract

ESG is the latest issue in the accounting science discourse in sustainable development. This study aims to analyse the trend of research focus, number of publications, number of citations, classification based on aspects (research field, journal, researcher), network visualization from aspects (co-occurrence, co-authorship), publication cluster in terms of aspects (co-occurrence, co-authorship), overlay visualization, and density visualization will be described research topics related to carbon emissions in accounting science using bibliometric analysis. Data from Dimension describes the level of research interest in carbon emissions from 1999 to 2023. The data was collected and analysed with VOSviewer to see the relationship of research objects, paper distribution, and author collaboration, and using Excel 2023 for research profiles. The results of Bibliometric analysis with VOSviewer show that the novelty for research on the topic of ESG in Accounting Science in the coming years is ESG associated with Board Gender Diversity. Earnings Management, ESG associated with Board Diversity, ESG Performance, Board Size, Board Diversity, Cost, Information Asymmetry, Audit Committee.
Sustainability Accounting: Environmental, Social and Governance (ESG) Disclosures, Low Carbon Economy and Green Initiatives. Nurfatimah, Uswatul Fajar; Difinubun, Yusron; Khaerani, Annisa'
Financial and Accounting Indonesian Research Vol. 4 No. 2 (2024): Financial and Accounting Indonesian Research
Publisher : Program Studi Akuntansi Unimuda Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/fair.v4i2.537

Abstract

This study aims to determine the disclosure of Environmental, Social, And Governance (ESG) on Low Carbon Economy which is moderated by Green Initiatives. This research is a descriptive quantitative research type. The sample of this research is 51 companies listed on the Indonesia Stock Exchange that have participated in PROPER (Company Performance Rating Assessment Programme in Environmental Management) for the 2019-2022 period. This study uses judgement sampling technique and PLS (Partial Least Square) analysis method, the data is processed using SmartPLS 4.0 software. The results found that Environmental, Social and Governance (ESG) disclosure has a negative effect on Low Carbon Economy (LCE). In addition, Environmental, Social, and Governance Disclosure has a positive and significant effect on Low Carbon Economy which is moderated by Green Initiatives. The novelty of this research is that it uses Environmental, Social and Governance (ESG) disclosure variables on Low Carbon Economy and Green Initiatives. The results of testing the moderation determination of this study are Low Carbon Economy (LCE) of 42%.
Sanksi Perpajakan dan Kesadaran Wajib Pajak pada Kepatuhan Wajib Pajak Usaha Mikro, Kecil, dan Menengah (UMKM) di Kabupaten Sorong Felda Pramita N, Deftiara; Pahmi, Pahmi; Munzir, Munzir
Financial and Accounting Indonesian Research Vol. 4 No. 2 (2024): Financial and Accounting Indonesian Research
Publisher : Program Studi Akuntansi Unimuda Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/fair.v4i2.601

Abstract

This study aims to determine the effect of tax sanctions, tax administration system and taxpayer awareness on taxpayer compliance. This type of research is quantitative research using primary data and measured by a likert scale. Tha number of samples used in this study were 99 respondents of Micro, Small and Medium Enterprises (MSMEs) taken from the Integrated Business Service Center (IBSC) of Sorong Regency which was determined by purposive sampling. technique. The analysis method used is multiple regression analysis which is processed using Statistical Package for the Sosial Sciences (SPSS) version 25. The data research instrument in this study uses validity and reliability test. this research hypothesis test uses the R2 test, f test, and t test. The result of this study indicate that the tax sanctions variable has a positive and insignificant effect on taxpayer compliance, taxpayer awareness has a positive and significant effect on taxpayer compliance.
Tingkat Pengetahuan Wajib Pajak Pada Kepatuhan Membayar Pajak Di Kabupaten Sorong Kamila Maulidiya Nisak; Pahmi, Pahmi; Munzir, Munzir
Financial and Accounting Indonesian Research Vol. 4 No. 2 (2024): Financial and Accounting Indonesian Research
Publisher : Program Studi Akuntansi Unimuda Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/fair.v4i2.603

Abstract

The purpose of this study was to see the effect of the level of taxpayer knowledge on compliance with paying taxes. This study discusses the level of compliance of taxpayers in paying taxes in the Sorong Regency area. Based on observations that have been made before conducting this research, researchers see that there is still low compliance and knowledge of taxpayer to carry out their tax obligations in accordance with tax regulations, so researchers are interested in conducting research on this topic. This study uses a quantitative approach, the sampling of this study uses the Slovin formula, the sample size is 99 individual taxpayer repondents. The results of this study indicated that the level of knowledge of taxpayers has a positive and significant effect on tax compliance in Sorong Regency. The most basic thing that every taxpayer has is knowledge, because without knowledgxation, it will make it difficult for taxpayers to carry out their tax obligations. Taxpayers who have good knowledge of tax regulations and obligations are more likely to understand the importance of paying taxes.
Pengungkapan Lingkungan, Sosial, dan Tata Kelola terhadap Kinerja Perusahaan Perbankan Indonesia diproksikan dengan Profitabilitas Sujatmiko, Dimas Budiman; Difinubun, Yusron; Munzir, Munzir
Financial and Accounting Indonesian Research Vol. 4 No. 2 (2024): Financial and Accounting Indonesian Research
Publisher : Program Studi Akuntansi Unimuda Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/fair.v4i2.666

Abstract

This purpose of this study is to determine whether Environmental,Social,and Governance (ESG) disclosure ha an influence on profitability (ROE). The sample in this study was 16 banking companies listed on the Indonesia Stock Exchange (BEI) obtained using the purposive sampling method and the security year was 2019 - 2022. The type of data used is secondary data in the form of financial reports,annual reports and sustainability reports. The results of this 1). Environmental disclosure has a negative and insignificant effect on the profitability of banking companies listed on the IDX. This result means that environmental disclosure has not become a determining factor in influencing the profitability of banking companies. 2). Social disclosure has a negative and insignificant effect on the profitability of banking companies listed on the IDX. This result means that social disclosure has not become a determining factor in influencing the profitability of banking companies. 3). Governance disclosure has a positive and insignificant effect on the profitability of banking companies listed on the IDX. This result means that governance disclosure has not become a determining factor in influencing the profitability of banking companies.
Analisis Sistem dan Prosedur Laporan Keuangan Panwas Distrik guna Mengukur Kinerja Laporan pada Bawaslu Kota Sorong Provinsi Papua Barat J Kastanya, James; Everlin Wamear, Sheren
Financial and Accounting Indonesian Research Vol. 4 No. 2 (2024): Financial and Accounting Indonesian Research
Publisher : Program Studi Akuntansi Unimuda Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/fair.v4i2.678

Abstract

Penelitian ini bertujuan untuk menganalisis sistem dan prosedur laporan keuangan panwas distrik guna mengukur kinerja laporan pada Bawaslu Kota Sorong Provinsi Papua Barat Daya. Populasi dalam penelitian ini adalah 5 Panwas Distrik, Bendahara, Korsek Bawaslu,Staf teknis keuangan provinsi dan Staf teknis Bawaslu Kota Sorong. Pengambilan data menggunakan teknik wawancara,observasi, dan dokumentasi. Metode analisis data dalam penelitian ini menggunakan analisis SWOT. Hasil penelitian ini menunjukan bahwa fungsi tugas dan sistem dan prosedur yang ada kaitannya dengan pelaporan dari sekretariat dan panwa distrik belum maksimal, dan langsung diberi penilaian dari 10 Distrik yang ada masih 50% yang mampu dan mengerti akan tugas pertanggungjawaban Distrik.
PENGARUH INTERNET FINANCIAL REPORTING (IFR) TERHADAP RETURN SAHAM DAN VOLUME PERDAGANGAN SAHAM PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Khaerani, Annisa'; Fatem, Alowysia Amara; Rada, Asma Ulhusna
Financial and Accounting Indonesian Research Vol. 1 No. 1 (2021): Financial and Accounting Indonesian Research
Publisher : Program Studi Akuntansi Unimuda Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/fair.v1i1.1314

Abstract

Penelitian ini bertujuan untuk menilai pengaruh Internet Financial Reporting Terhadap Return Saham Dan Volume Perdagangan. Penelitian ini berjenis penelitian kuantitatif. Penarikan hipotesis penelitian menggunakan basis teori Signal, didukung oleh penelitian-penelitian sebelumnya yang mempunyai kesamaan variabel. Jenis data yang digunakan adalah data sekunder. Menggunakan teknik Regresi linear sederhana berbantuan SPSS 21.0. Hasil penelitian menunjukkan bahwa Internet Financial Reporting memiliki pengaruh positif dan tidak signifikan terhadap Return Saham dan Volume perdagangan saham pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Return Saham dipengaruhi oleh variabel Internet Financial Reporting sebesar 9% sedangkan Volume perdagangan saham dipengaruhi oleh variabel Internet Financial Reporting sebesar 4,4%
PENGARUH REPUTASI KAP, DAN AUDIT COMPLEXITY TERHADAP AUDIT DELAY PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Wulandary, Alyn; Difinubun, Yusron
Financial and Accounting Indonesian Research Vol. 1 No. 1 (2021): Financial and Accounting Indonesian Research
Publisher : Program Studi Akuntansi Unimuda Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/fair.v1i1.1315

Abstract

Penelitian ini bertujuan untuk menilai secara empiris pengaruh parsial Reputasi Kap dan Audit Complexity Terhadap Audit Delay. Penelitian ini berjenis penelitian kuantitatif. Penarikan hipotesis penelitian menggunakan basis teori Kepatuhan dan Teori Agensi, didukung oleh penelitian-penelitian sebelumnya yang mempunyai kesamaan variabel. Objek Penelitian yaitu Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia. Jenis data yang digunakan adalah data sekunder hasil pengumpulan dokumen laporan keuangan. Menggunakan teknik statistik deskriptif dan Regresi Logistik berbantuan SPSS 25.0 untuk analisis data. Selain itu penelitian ini menggunakan uji kelayakan model regresi. Hasil penelitian menunjukkan bahwa secara parsial Reputasi KAP, dan Audit Complexity secara parsial berpengaruh negatif terhadap Audit Delay
KINERJA KEUANGAN DAERAH PEMEKARAN DITINJAU DARI RASIO DAN INDEKS KEUANGAN Difinubun, Yusron; Gudono, Muhammad
Financial and Accounting Indonesian Research Vol. 1 No. 1 (2021): Financial and Accounting Indonesian Research
Publisher : Program Studi Akuntansi Unimuda Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/fair.v1i1.1316

Abstract

This study comes from asymmetrical condition between the high failure of the implementation of the new autonomous region, since there is unnatural process and high willingness in doing regional expansion. The research aims to obtain empirical evidence concerning the financial performance of the district and the regional expansion of Maluku Province, to help reducing the high failure of the regional expansion of Maluku Province and other district generally in Indonesia, by minimizing the decline causes of the local financial performance. The measurement of financial performance of the district/ the regional expansion of Maluku Province use ten indicators of financial performance, such as the ratio of fiscal decentralization degree, the ratio of financial capacity, the ratio of financial independence, the ratio of PAD effectiveness, the degree of BUMD contribution, the activity ratio (routine expenditure and investment expenditure), the ratio of effectiveness and the efficiency of expenditure, and financial capability index. This study uses a qualitative method and two data collection techniques, as well as two data analysis. The first is by collecting book secondary data I LHP BPK on LKPD district/ the regional expansion of Maluku Province
PENGARUH PEMERIKSAAN PAJAK BADAN TERHADAP PENINGKATAN PENERIMAAN PAJAK PADA KPP MADYA MAKASSAR Difinubun, Yusron; Hidayat, Spica Miranda
Financial and Accounting Indonesian Research Vol. 1 No. 1 (2021): Financial and Accounting Indonesian Research
Publisher : Program Studi Akuntansi Unimuda Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/fair.v1i1.1317

Abstract

Penelitian ini bertujuan untuk menilai secara empiris pengaruh Pemeriksaan Pajak terhadap Peningkatan Penerimaan Pajak. Penelitian ini berjenis penelitian kuantitatif. Penarikan hipotesis penelitian menggunakan basis teori Kontijensi, didukung oleh penelitian-penelitian sebelumnya yang mempunyai kesamaan variabel. Penelitian berlokasi di KPP MADYA Makassar. Jenis data yang digunakan adalah data Primer. Menggunakan teknik statistik deskriptif dan Regresi linear Moderasi dan uji asumsi klasik berbantuan SPSS 25.0 untuk analisis data. Hasil penelitian menunjukkan bahwa Pemeriksaan Pajak memiliki pengaruh positif terhadap Peningkatan peneriman Pajak pada KPP MADYA Makassar

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