This research aims to examine the influence of tax planning, deferred tax assets, and profitability on earnings management of industrial firms listed in the Indonesian Stock Exchange. Tax planning variables are measured by the RR index, deferred tax assets are measured by DTA, profitability is measured by ROA and earnings management is measured by SEC. This type of research is quantitative influence research using secondary data. The sampling technique used was non-probability sampling with a purposive sampling method and resulted in 32 companies as research samples from 63 companies. The data analysis technique in this research is multiple linear regression using the SPSS 29 program. The partial research results show that tax planning and deferred tax assets have a significant and positive effect on earnings management, and profitability has no effect on earnings management. The research results simultaneously show that tax planning, deferred tax assets, and profitability have an influence on earnings management.
{"title":"Pengaruh perencanaan pajak, aset pajak tangguhan, dan profitabilitas terhadap manajemen laba perusahaan industrial yang terdaftar di Bursa Efek Indonesia periode 2018-2022","authors":"Kleef Sompotan, Robert Lambey, Wulan D. Kindangen","doi":"10.58784/rapi.148","DOIUrl":"https://doi.org/10.58784/rapi.148","url":null,"abstract":"This research aims to examine the influence of tax planning, deferred tax assets, and profitability on earnings management of industrial firms listed in the Indonesian Stock Exchange. Tax planning variables are measured by the RR index, deferred tax assets are measured by DTA, profitability is measured by ROA and earnings management is measured by SEC. This type of research is quantitative influence research using secondary data. The sampling technique used was non-probability sampling with a purposive sampling method and resulted in 32 companies as research samples from 63 companies. The data analysis technique in this research is multiple linear regression using the SPSS 29 program. The partial research results show that tax planning and deferred tax assets have a significant and positive effect on earnings management, and profitability has no effect on earnings management. The research results simultaneously show that tax planning, deferred tax assets, and profitability have an influence on earnings management.","PeriodicalId":498726,"journal":{"name":"Riset Akuntansi dan Portofolio Investasi","volume":"9 26","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141816460","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Kezia Nanseila Wulan Tumilantouw, Jantje J. Tinangon, S. K. Walandouw
Inventory is an activity to collect data, record and report the results of data collection on Regional Property (Permendagri 47/2021). Inventory is carried out to provide good data on Regional Property in an effort to create orderly administration and physical order as well as simplify the implementation of management of Regional Property. This research aims to 1) determine the implementation of regional property inventory procedures in the process of data collection, recording and reporting of regional property data collection results at the Regional Development Planning Agency of North Sulawesi Province; 2) know that the implementation of regional property inventory procedures in the process of data collection, recording and reporting of property data collection results is in accordance with Minister of Home Affairs Regulation Number 47 of 2021. This type of research is qualitative research with a descriptive approach. The research results show that the regional property inventory procedures carried out at BAPENDA Manado City are in accordance with Minister of Home Affairs Regulation Number 47 of 2021 concerning Procedures for Implementing Bookkeeping, Inventory and Reporting of Regional Property. However, there are obstacles that often occur, namely problems in inputting data due to the SIMDA BMD application not yet accommodating all of Permendagri No. 47 of 2021 so that it can hamper the process of inputting BMD data.
{"title":"Analisis penatausahaan inventarisasi barang milik daerah berdasarkan Permendagri Nomor 47 Tahun 2021 pada Bapenda Kota Manado","authors":"Kezia Nanseila Wulan Tumilantouw, Jantje J. Tinangon, S. K. Walandouw","doi":"10.58784/rapi.149","DOIUrl":"https://doi.org/10.58784/rapi.149","url":null,"abstract":"Inventory is an activity to collect data, record and report the results of data collection on Regional Property (Permendagri 47/2021). Inventory is carried out to provide good data on Regional Property in an effort to create orderly administration and physical order as well as simplify the implementation of management of Regional Property. This research aims to 1) determine the implementation of regional property inventory procedures in the process of data collection, recording and reporting of regional property data collection results at the Regional Development Planning Agency of North Sulawesi Province; 2) know that the implementation of regional property inventory procedures in the process of data collection, recording and reporting of property data collection results is in accordance with Minister of Home Affairs Regulation Number 47 of 2021. This type of research is qualitative research with a descriptive approach. The research results show that the regional property inventory procedures carried out at BAPENDA Manado City are in accordance with Minister of Home Affairs Regulation Number 47 of 2021 concerning Procedures for Implementing Bookkeeping, Inventory and Reporting of Regional Property. However, there are obstacles that often occur, namely problems in inputting data due to the SIMDA BMD application not yet accommodating all of Permendagri No. 47 of 2021 so that it can hamper the process of inputting BMD data.","PeriodicalId":498726,"journal":{"name":"Riset Akuntansi dan Portofolio Investasi","volume":"31 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141815552","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Priska Claudia Gahung, Jessy D. L. Warongan, S. Mintalangi
Rural and Urban Land and Building Tax is tax on land and/or buildings owned, controlled and/or utilized by individuals or entities. Rural and Urban Land and Building Tax (or PBB-P2) is a type of central tax where most of the proceeds are handed over to local governments. This research aims to determine the influence of tax knowledge, taxpayer awareness and public trust in the government on taxpayer compliance in paying rural and urban land and building taxes in Pasan District, Southeast Minahasa Regency. The number of samples used was 98 respondents using a sample collection method, namely probability sampling, using a simple random sample technique collected through a questionnaire. The analytical method used is multiple linear regression analysis with the help of the SPSS 29.0 application. The results of this research show that tax knowledge, taxpayer awareness, and public trust in the government have a positive and significant effect on taxpayer compliance in paying rural and urban land and building tax in Pasan District, Southeast Minahasa Regency.
{"title":"Pengaruh pengetahuan perpajakan, kesadaran wajib pajak, dan kepercayaan masyarakat pada pemerintah terhadap kepatuhan wajib pajak dalam membayar Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) di Kecamatan Pasan Kabupaten Minahasa Tenggara","authors":"Priska Claudia Gahung, Jessy D. L. Warongan, S. Mintalangi","doi":"10.58784/rapi.145","DOIUrl":"https://doi.org/10.58784/rapi.145","url":null,"abstract":"Rural and Urban Land and Building Tax is tax on land and/or buildings owned, controlled and/or utilized by individuals or entities. Rural and Urban Land and Building Tax (or PBB-P2) is a type of central tax where most of the proceeds are handed over to local governments. This research aims to determine the influence of tax knowledge, taxpayer awareness and public trust in the government on taxpayer compliance in paying rural and urban land and building taxes in Pasan District, Southeast Minahasa Regency. The number of samples used was 98 respondents using a sample collection method, namely probability sampling, using a simple random sample technique collected through a questionnaire. The analytical method used is multiple linear regression analysis with the help of the SPSS 29.0 application. The results of this research show that tax knowledge, taxpayer awareness, and public trust in the government have a positive and significant effect on taxpayer compliance in paying rural and urban land and building tax in Pasan District, Southeast Minahasa Regency.","PeriodicalId":498726,"journal":{"name":"Riset Akuntansi dan Portofolio Investasi","volume":"123 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141819951","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Theafilia Viona Imbang, S. K. Walandouw, Priscillia Weku
E-filing is an annual tax return in the form of an electronic form, and its delivery is done in the format of digital data. The purpose of this research is to determine the level of compliance of individual taxpayers in reporting annual tax returns through the e-Filing system during the COVID-19 pandemic, and to determine the constraints and efforts to improve taxpayer compliance. The research method used is descriptive qualitative and descriptive quantitative, for data obtained from the results of documentation and interviews. The results of this research is so many taxpayers have used e-Filing because of its practicality, more spesifically also because of the implementation of a social distancing system which aims to avoid direct contact with tax officials. KPP Pratama Manado also continues to provide education and socialization through social media platforms to taxpayers who still do not understand the e-Filing system.
{"title":"Analisis tingkat kepatuhan wajib pajak orang pribadi dalam pelaporan SPT Tahunan melalui sistem e-filing selama masa pandemi COVID-19 di Kantor Pelayanan Pajak Pratama Manado","authors":"Theafilia Viona Imbang, S. K. Walandouw, Priscillia Weku","doi":"10.58784/rapi.143","DOIUrl":"https://doi.org/10.58784/rapi.143","url":null,"abstract":"E-filing is an annual tax return in the form of an electronic form, and its delivery is done in the format of digital data. The purpose of this research is to determine the level of compliance of individual taxpayers in reporting annual tax returns through the e-Filing system during the COVID-19 pandemic, and to determine the constraints and efforts to improve taxpayer compliance. The research method used is descriptive qualitative and descriptive quantitative, for data obtained from the results of documentation and interviews. The results of this research is so many taxpayers have used e-Filing because of its practicality, more spesifically also because of the implementation of a social distancing system which aims to avoid direct contact with tax officials. KPP Pratama Manado also continues to provide education and socialization through social media platforms to taxpayers who still do not understand the e-Filing system.","PeriodicalId":498726,"journal":{"name":"Riset Akuntansi dan Portofolio Investasi","volume":" 26","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141825535","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Indri Intan Yunike Tambajong, Jessy D. L. Warongan, Djeni Maradesa
Government Agency Performance Accountability is a form an agency’s abligation to accoun for the success and failure of mission implementation in achieving set goals and objectives. This study aims to find out how accountability for the performances of government agencies in the Regional Health Office of North Sulawesi Province. This type of research is descriptive qualitative data analysis method used in this research is descriptive method. The results of this study indicate that performance accountability (starting from strategic planning to performance evaluation) of the Regional Health Office of North Sulawesi Province is in accordance with Presidential Regulation No. 29 of 2014. However, in terms of performance measurement, there are several indicators that were not achieved due to the Covid-19 pandemic in 2020-2021 which resulted in not implementing hospital accreditation and an increase in the number of maternal deaths. As well as there are abstacles that occur in performance reporting in the LAKIP preparation process, namely in terms of ability to prepare LAKIP and there are delays in data collection and in data processing the lack of ability of staff to use existing applications.
{"title":"Analisis akuntabilitas kinerja instansi pemerintah pada Dinas Kesehatan Daerah Provinsi Sulawesi Utara","authors":"Indri Intan Yunike Tambajong, Jessy D. L. Warongan, Djeni Maradesa","doi":"10.58784/rapi.140","DOIUrl":"https://doi.org/10.58784/rapi.140","url":null,"abstract":"Government Agency Performance Accountability is a form an agency’s abligation to accoun for the success and failure of mission implementation in achieving set goals and objectives. This study aims to find out how accountability for the performances of government agencies in the Regional Health Office of North Sulawesi Province. This type of research is descriptive qualitative data analysis method used in this research is descriptive method. The results of this study indicate that performance accountability (starting from strategic planning to performance evaluation) of the Regional Health Office of North Sulawesi Province is in accordance with Presidential Regulation No. 29 of 2014. However, in terms of performance measurement, there are several indicators that were not achieved due to the Covid-19 pandemic in 2020-2021 which resulted in not implementing hospital accreditation and an increase in the number of maternal deaths. As well as there are abstacles that occur in performance reporting in the LAKIP preparation process, namely in terms of ability to prepare LAKIP and there are delays in data collection and in data processing the lack of ability of staff to use existing applications.","PeriodicalId":498726,"journal":{"name":"Riset Akuntansi dan Portofolio Investasi","volume":" 23","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141828656","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Christofel D. Soeliongan, Herman Karamoy, L. Latjandu
Determination of cost of production is a method used in collecting production costs consisting of direct raw materials, direct labor, and factory overhead costs plus product inventory in the initial process and less product inventory in the final process. This study aims to determine the application of determining the cost of production using the full costing method, in UKM Nona. This method determines the cost of products which takes into account all elements of production costs consisting of raw materials, direct labor costs and factory overhead costs, both fixed and variable. The selling price can be obtained from the cost of production plus the expected profit. This research uses descriptive research method. The results of this study indicate that the calculation of the cost of production using the full costing method obtains a higher cost of goods compared to the calculation of UKM.
{"title":"Analisis perhitungan harga pokok produksi dengan menggunakan metode full costing pada UKM Nona","authors":"Christofel D. Soeliongan, Herman Karamoy, L. Latjandu","doi":"10.58784/rapi.137","DOIUrl":"https://doi.org/10.58784/rapi.137","url":null,"abstract":"Determination of cost of production is a method used in collecting production costs consisting of direct raw materials, direct labor, and factory overhead costs plus product inventory in the initial process and less product inventory in the final process. This study aims to determine the application of determining the cost of production using the full costing method, in UKM Nona. This method determines the cost of products which takes into account all elements of production costs consisting of raw materials, direct labor costs and factory overhead costs, both fixed and variable. The selling price can be obtained from the cost of production plus the expected profit. This research uses descriptive research method. The results of this study indicate that the calculation of the cost of production using the full costing method obtains a higher cost of goods compared to the calculation of UKM.","PeriodicalId":498726,"journal":{"name":"Riset Akuntansi dan Portofolio Investasi","volume":"3 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141335942","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Daniel Malendes, Harijanto Sabijono, Priscillia Weku
Taxes are mandatory contributions to the State owed by individuals or entities that are coercive by law, by not receiving direct compensation and used for the benefit of the State for the greatest possible prosperity of the people. This study aims to analyze the influence of understanding of taxation, awareness of tax payers, and tax sanctions on taxpayer compliance in paying land and building taxes in Pulau Batang Dua sub-district, Ternate city, North Maluku Province. Researchers used a quantitative descriptive technique. The data used in the form of primary data using a questionnaire. The statistical method used is multiple regression analysis. The test results show that partially understanding of taxation has no significant effect on taxpayer compliance, taxpayer awareness has a significant effect on taxpayer compliance, tax sanctions have a significant effect on taxpayer compliance, and simultaneously understanding of taxation, taxpayer awareness, and sanctions taxes have a significant effect on taxpayer compliance.
税收是个人或实体向国家缴纳的强制性款项，具有法律强制性，不直接获得补偿，并用于国家利益，以尽可能实现人民的繁荣。本研究旨在分析北马鲁古省特尔纳特市 Pulau Batang Dua 分区纳税人对税收的理解、纳税人的纳税意识以及税收制裁对纳税人遵守缴纳土地税和建筑税的影响。研究人员采用了定量描述技术。数据采用问卷调查的原始数据形式。使用的统计方法是多元回归分析。检验结果表明，部分了解税收对纳税人遵从度没有显著影响，纳税人意识对纳税人遵从度有显著影响，税收制裁对纳税人遵从度有显著影响，同时了解税收、纳税人意识和税收制裁对纳税人遵从度有显著影响。
{"title":"Pengaruh pengetahuan perpajakan, kesadaran wajib pajak dan sanksi pajak terhadap kepatuhan wajib pajak dalam membayar Pajak Bumi dan Bangunan di Kecamatan Pulau Batang Dua Kota Ternate","authors":"Daniel Malendes, Harijanto Sabijono, Priscillia Weku","doi":"10.58784/rapi.131","DOIUrl":"https://doi.org/10.58784/rapi.131","url":null,"abstract":"Taxes are mandatory contributions to the State owed by individuals or entities that are coercive by law, by not receiving direct compensation and used for the benefit of the State for the greatest possible prosperity of the people. This study aims to analyze the influence of understanding of taxation, awareness of tax payers, and tax sanctions on taxpayer compliance in paying land and building taxes in Pulau Batang Dua sub-district, Ternate city, North Maluku Province. Researchers used a quantitative descriptive technique. The data used in the form of primary data using a questionnaire. The statistical method used is multiple regression analysis. The test results show that partially understanding of taxation has no significant effect on taxpayer compliance, taxpayer awareness has a significant effect on taxpayer compliance, tax sanctions have a significant effect on taxpayer compliance, and simultaneously understanding of taxation, taxpayer awareness, and sanctions taxes have a significant effect on taxpayer compliance.","PeriodicalId":498726,"journal":{"name":"Riset Akuntansi dan Portofolio Investasi","volume":"48 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141123606","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Zaena Abd Madjid, Harijanto Sabijono, S. Mintalangi
Restaurant tax is a source of regional revenue that contributes significantly to the increase of Regional Original Domestic Product (PAD) due to the large number of culinary tourisms in Ternate City. This research aims to evaluate the implementation of restaurant tax collection based on Ternate City Regional Regulation Number 15 of 2014 concerning Restaurant Tax at the Ternate City Regional Tax and Levy Management Agency. This type of research is descriptive qualitative. The research results show that the collection carried out at BP2RD Ternate City is in accordance with Ternate City Regional Regulation Number 15 of 2014 regarding restaurant tax. However, there are also areas that do not comply with the regional regulations, namely designated areas. This shows that BP2RD Ternate City has not fully implemented the collection in accordance with the applicable regulations, but has only partially implemented the collection in accordance with the applicable regulations.
{"title":"Evaluasi pemungutan pajak restoran berdasarkan Peraturan Daerah Kota Ternate Nomor 15 Tahun 2014 tentang pajak restoran di Badan Pengelolaan Pajak dan Retribusi Daerah Kota Ternate","authors":"Zaena Abd Madjid, Harijanto Sabijono, S. Mintalangi","doi":"10.58784/rapi.132","DOIUrl":"https://doi.org/10.58784/rapi.132","url":null,"abstract":"Restaurant tax is a source of regional revenue that contributes significantly to the increase of Regional Original Domestic Product (PAD) due to the large number of culinary tourisms in Ternate City. This research aims to evaluate the implementation of restaurant tax collection based on Ternate City Regional Regulation Number 15 of 2014 concerning Restaurant Tax at the Ternate City Regional Tax and Levy Management Agency. This type of research is descriptive qualitative. The research results show that the collection carried out at BP2RD Ternate City is in accordance with Ternate City Regional Regulation Number 15 of 2014 regarding restaurant tax. However, there are also areas that do not comply with the regional regulations, namely designated areas. This shows that BP2RD Ternate City has not fully implemented the collection in accordance with the applicable regulations, but has only partially implemented the collection in accordance with the applicable regulations.","PeriodicalId":498726,"journal":{"name":"Riset Akuntansi dan Portofolio Investasi","volume":"57 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140983662","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Income Tax Article 22 (PPh Article 22) is a form of withholding or collection of tax carried out by one party against the taxpayer and is related to goods trading activities. The aim of the research is to determine the Calculation, Deposit and Reporting of Article 22 Income Tax on Procurement of Goods at the Testing Center and Implementation of the Quality of Bitung Fishery Products. The data analysis method used is the descriptive analysis method. The results of this research show that there are still errors in calculating and collecting PPh Article 22. Payments for income tax article 22 are made via the North Sulawesi Province KASDA application, but first create a billing code created by the UPTD treasurer via the tax e-billing application, but it is still there is a delay in depositing PPh Article 22, and in reporting income tax article 22 using the SPT made through the application
{"title":"Analisis perhitungan, penyetoran dan pelaporan Pajak Penghasilan Pasal 22 atas pengadaan barang pada Balai Pengujian dan Penerapan Mutu Hasil Perikanan Bitung","authors":"Chikita Thasya Lintang, Harijanto Sabijono, Sintje Rondonuwu","doi":"10.58784/rapi.95","DOIUrl":"https://doi.org/10.58784/rapi.95","url":null,"abstract":"Income Tax Article 22 (PPh Article 22) is a form of withholding or collection of tax carried out by one party against the taxpayer and is related to goods trading activities. The aim of the research is to determine the Calculation, Deposit and Reporting of Article 22 Income Tax on Procurement of Goods at the Testing Center and Implementation of the Quality of Bitung Fishery Products. The data analysis method used is the descriptive analysis method. The results of this research show that there are still errors in calculating and collecting PPh Article 22. Payments for income tax article 22 are made via the North Sulawesi Province KASDA application, but first create a billing code created by the UPTD treasurer via the tax e-billing application, but it is still there is a delay in depositing PPh Article 22, and in reporting income tax article 22 using the SPT made through the application","PeriodicalId":498726,"journal":{"name":"Riset Akuntansi dan Portofolio Investasi","volume":"26 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139594408","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Mikhael Ramos Samosir, J. Sondakh, Victorina Z. Tirayoh
Poor company environmental management requires an Environmental Management Accounting system as environmental control which is used to identify, assess, measure and present waste management costs from operational activities. This research aims to find out whether the application of environmental management accounting in the reporting of manufacturing companies in the wood and processing sub-sector is in accordance with global reporting initiative standards. The method used in this research is a qualitative descriptive approach, so it can be seen whether the environmental management accounting system and sustainability reports of manufacturing companies in the wood and processing sub-sector have been presented properly and correctly. Based on the research results, it can be concluded that 4 companies in the wood sub-sector manufacturing and processing companies listed on the Indonesia Stock Exchange (BEI) are in accordance with the Global Reporting Initiative (GRI) Standard and only one company provides an internal failure environmental cost report.
{"title":"Analisis penerapan akuntansi manajemen lingkungan pada perusahaan sub sektor kayu dan pengolahannya di Bursa Efek Indonesia (BEI) dan kesesuaiannya dengan Standard Global Reporting Initiative (GRI)","authors":"Mikhael Ramos Samosir, J. Sondakh, Victorina Z. Tirayoh","doi":"10.58784/rapi.96","DOIUrl":"https://doi.org/10.58784/rapi.96","url":null,"abstract":"Poor company environmental management requires an Environmental Management Accounting system as environmental control which is used to identify, assess, measure and present waste management costs from operational activities. This research aims to find out whether the application of environmental management accounting in the reporting of manufacturing companies in the wood and processing sub-sector is in accordance with global reporting initiative standards. The method used in this research is a qualitative descriptive approach, so it can be seen whether the environmental management accounting system and sustainability reports of manufacturing companies in the wood and processing sub-sector have been presented properly and correctly. Based on the research results, it can be concluded that 4 companies in the wood sub-sector manufacturing and processing companies listed on the Indonesia Stock Exchange (BEI) are in accordance with the Global Reporting Initiative (GRI) Standard and only one company provides an internal failure environmental cost report.","PeriodicalId":498726,"journal":{"name":"Riset Akuntansi dan Portofolio Investasi","volume":"1 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139593195","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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