INCOME

PERCEPTIONS OF THE IMPLEMENTATION OF THE HARMONIZATION OF TAXATION REGULATIONS (UU HPP), TAX SOCIALIZATION, TAX JUSTICE, AND TAX SANCTIONS ON MSME TAXPAYER COMPLIANCE IN SURABAYA

Dila Alya Putri Kisnawanto — Wed, 04 Sep 2024 00:00:00 SE Asia Daylight Time

This research aims to analyze and determine the influence of perceptions of the implementation of the Harmonization of Taxation Regulations (UU HPP), tax socialization, tax justice, and tax sanctions on MSME taxpayer compliance. This research was conducted on food and beverage MSMEs domiciled in Surabaya and registered with the Surabaya Department of SME Cooperatives and Trade. This research was conducted using a quantitative approach. The research sample was taken through purposive sampling with a total of 110 MSME units. Data were collected using a questionnaire and analyzed using multiple linear regression. The research results explain that perceptions of the implementation of the Harmonization of Taxation Regulations (UU HPP), tax socialization, tax justice, and tax sanctions have a significant positive effect on MSME taxpayer compliance. These results make it clear that the better the perception of MSME taxpayers regarding the implementation of the Harmonization of Taxation Regulations (UU HPP), the better the methods used in socializing taxation, especially those relating to the application of the Harmonization of Taxation Regulations (UU HPP), the fairer the application of tax rates and regulations, and the stricter the sanctions given to taxpayers who violate can increase tax compliance of MSMEs.

PENGARUH CARBON EMISSION DISCLOSURE DAN ENVIRONMENTAL PERFORMANCE TERHADAP NILAI PERUSAHAAN

Uswatun Khasanah, Desy Ismah Anggraini — Thu, 05 Sep 2024 00:00:00 SE Asia Daylight Time

The biggest challenge facing the world community this century is climate change due to global warming caused by various human activities. Companies are required to demonstrate their involvement in environmental management to help achieve business sustainability. Most of the causes of climate change are the result of corporate industrial activities which cause greenhouse gas emissions to continue to increase. This research aims to test and analyze the influence of carbon emission disclosure and environmental performance on company value in the basic materials, industrial, and healthcare sectors listed on the IDX for the 2021-2022 period. This type of research is causal research with a quantitative approach. The sample in this study is 34 obtained from 17 companies in the basic materials, industrial, and healthcare sectors listed on the IDX with a research period of 2 years. The result show that carbon emission disclosure and environmental performance have a significant influence on company value both partially and simultaneously in companies in the basic materials, industrial, and healthcare sectors listed on the IDX for the 2021-2022 period. In this research, company value is proxied using PBV. It is hoped that future researchers can use other measurement indicators such as Tobins’Q and can maximize the number of samples and expand the research object.

Pengaruh Kualitas Audit Dan Komite Audit Terhadap Kecurangan Laporan Keuangan (Studi Empiris Pada Perusahaan Manufaktur Sektor Barang Konsumsi Primer Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2023)

Alya Luthfiyyah — Mon, 23 Dec 2024 18:39:58 SE Asia Standard Time

The purpose of this study was to determine the effect of audit quality and audit committee on financial statement fraud in manufacturing companies in the primary consumer goods sector listed on the Indonesian stock exchange in 2020-2023. The study used 240 sample data from 60 companies for 4 years of research. . The research results show that audit quality has a negative and significant effect on financial statement fraud. Good audit quality can reduce financial statement fraud. Furthermore, the audit committee has no effect and not significant on financial statement fraud, a poor audit committee will increase financial statement fraud.

PENGARUH BIAYA LINGKUNGAN DAN GREEN ACCOUNTING TERHADAP KINERJA KEUANGAN DENGAN SIZE DAN LEVERAGE SEBAGAI VARIABEL KONTROL

Nida Dini Rofi'ah — Mon, 23 Dec 2024 18:42:44 SE Asia Standard Time

This study aims to the test and analyse the effect of environmental cost and green accounting on financial performance with size and leverage as a control variabels. This population in this study were 83 energy sector companies listed on IDX (Indonesian Stock Exchange) in 2020 – 2022. Sample were taken using purpose sampling method with data analysis techniques using linear regression analysis. Data analysis was carried out using the statistical application called SPSS. Based on the results of the study, it can be seen that partially environmental cost and green accounting has effect on financial performance. While silmutaneously environmental cost and green accounting has effect on financial performance using size and leverage as a control variabels

Efektivitas dan Efisiensi Sistem Informasi Akuntansi serta Pengendalian Internal dalam Pengelolaan Persediaan (Studi kasus di PT. Signal Niaga Indonesia)

Eva Wany Wany, Dinda Putri Lestari — Wed, 08 Jan 2025 09:10:57 SE Asia Standard Time

This research aims to determine the effectiveness and efficiency of the accounting information system and internal control in inventory management at PT. Signal Niaga Indonesia which is located on Jl. Raya Banjarsugihan 15B. The methodology used is qualitative research with an interview, observation and documentation approach to collect data related to inventory management practices. The phenomenon identified is a lack of accuracy in the recording process which results in stock shortages and excesses. Internal control at this company is carried out through the FIFO (First In, First Out) method and monthly stock taking, as well as additional monitoring using CCTV to ensure data accuracy. Although the implemented system shows potential in improving efficiency, obstacles such as excess stock and administrative errors remain significant challenges. The results of this research conclude that to increase the effectiveness of accounting information systems and internal control, increased accuracy in recording and training for employees is needed. Recommendations for improvement include the implementation of more advanced technology and stricter procedures in inventory management.