Eliza Noviriani

This study reviews the literature on behavior change and outlines how accounting need to take part in encouraging and creating harmony with carbon disclosure. Additionally, accountants must comprehend how the government is attempting to advance this objective through taxation-related measures. One of them is the carbon tax. The company's sensitivity to the potential of a worldwide disaster is anticipated to rise with genuine attempts to minimize the rate of environmental damage. This study employs bibliometric analysis, a systematic technique for assessing printed or digital scientific publications or other forms according to predetermined criteria. Regarding the issue of climate change, altering human behavior is crucial. Keywords: Carbon Tax, human behavior, literature.

Pegawai pondok pesantren M. Basiuni Imran masih banyak yang belum mampu mengoperasikan e-filing sehingga berakibat hampir 90 % pegawai tidak melaporkan SPT tahunan dan hanya 10% pegawai yang melaporkan SPT pajak tahunan dengan e-filing. Tujuan kegiatan Pengabdian Kepada Masyarakat (PKM) ini adalah memberikan pelatihan dan pendampingan guna membantu wajib pajak orang pribadi khususnya pegawai pondok pesantren M. Basuini Imran dalam mengisi dan melaporkan SPT tahunan orang pribadi 1770s dan 1770ss menggunakan e-filing. Pengabdian kepada masyarakat dilaksanakan dengan metode Community Based Participatory Research (CBPR). Teknik penyelesaian yang ditawarkan adalah melalui pendekatan pelatihan, diskusi dan atau tanya jawab serta praktik. Pelatihan ini menggunakan teknik ceramah dan diskusi. Pelatihan yang telah diselenggarakan berdampak pada peningkatan pengetahuan dan keterampilan peserta pelatihan dalam hal pelaporan pajak menggunakan e-filing dari sebelum nya yang belum mengetahui mek...

Sektor industri memegang peranan penting dalam perekonomian suatu negara. Industri berperan sebagai “dewa penyelamat” atas peningkatan penduduk usia produktif yang membutuhkan lapangan pekerjaan. Stimulus tersebut menjadi angin segar bagi perekonomian. Secara tidak langsung peningkatan angkatan kerja akan mendorong tercapai nya target pendapatan nasional. Terlebih di era perdagangan bebas saat ini, pendapatan nasional adalah economic branding untuk menarik minat investor dalam dan luar negeri. Dibalik peranan penting nya, pada praktik nya sektor industri di Indonesia baik industri skala besar maupun mikro kecil dan menengah mengalami dari berbagai macam tantangan

Analysis of Accounting Treatment of Fixed Assets/Regional Property Large Tools of the Public Works and Spatial Planning Office of Sambas Regency. This research aims to find out how the accounting treatment of fixed assets especially large equipment tools at the Dinas Pekerjaan Umum dan Penataan Ruang Kabupaten Sambas in 2020. The main reason why to do this research is researcher sees there’s many several large equipment tools that becomes wrecked and abandoned, so the researcher raises this title of research for scription. Type of this research is qualitative with a transcendental phenomenology approach, for the data used are primary data obtained directly from data sources and interviews result, and for secondary data obtained indirectly such as journals, books, and Government Regulation Number 71 of 2010. Data collecting’s techniques using interviews, observation, and documentation. Analysis of the treatment of fixed assets especially large equipment tools is used by refer to Gove...

Penelitian ini bertujuan untuk menguji keberadaan fenomena anomali musiman ( seasonal anomaly ) dan pengaruhnya terhadap return saham di Indonesia tahun 2010. Anomali musiman yang diuji terdiri dari January effect, day of the week effect, Monday effect dan bad Friday to Monday effect . Pengujian ini dilakukan dengan sampel perusahaan yang terdaftar secara terus-menerus pada indeks LQ45 selama kurun waktu penelitian dan didapatkan sampel sebanyak 38 perusahaan. Hasil pengujian January effect menperoleh hasil bahwa fenomena tersebut tidak terjadi pada LQ45 tahun 2010. Pengujian terhadap day of the week effect, Monday effect dan bad Friday to Monday effect menunjukkan bahwa terdapat pengaruh hari perdagangan Senin dan Rabu terhadap return saham dan return saham pada hari Senin dipengaruhi oleh return saham hari Jumat minggu sebelumnya. Implikasi dari penelitian ini relevan bagi sektor pasar modal dan investasi yang diharapkan dapat memberikan masukan dan pedoman bagi investor dalam men...

Riset ini adalah riset keperilakuan yang bermanfaat bagi pendidikan akuntansi. Tujuan dari penelitian ini yaitu eksplorasi daya juang (adversity quotient) mahasiswa ketika dihadapkan pada situasi-situasi pemicu stres karena berdasarkan hasil riset sebelumnya, mayoritas menunjukkan kecenderungan tingkat stres di kalangan mahasiswa. Kecerdasan daya juang (adversity quotient) tersebut merupakan salah satu aspek otak kanan yaitu unsur kecerdasan berlandaskan Tuhan, hati dan perasaan. Penelitian yang bersifat prediktif untuk mengetahui faktor penyebab stres mahasiswa dinilai belum lengkap. Atas dasar tersebut, peneliti menyajikan kisah daya juang mahasiswa dalam menghadapi tantangan dan peluang stres nya masing-masing dengan menggunakan salah satu metode dalam riset kualitatif yaitu metode fenomenologi transendental. Riset ini memanfaatkan hasil kuesioner dari penelitian sebelumnya yang berjudul “Academic Stress Inventory of Students at Universities and Colleges Technology” dengan inform...

Penelitian ini disebut sebagai proses pembebasan pendidikan akuntansi karena pendidikan akuntansi cenderung kaku dan terlalu berorientasi pada buku teks. Peneliti menyajikan sebuah metode pembelajaran yang diadaptasi dari penelitian Chabrak dan Craig (2013) dengan film “Sherlock Holmes: the Game of Death”sebagai media pendukung. Dalam proses ini, peserta didik berada dalam nuansa “giving” melalui imajinasi, perilaku disonansi serta berpikir kritis. Dengan menggunakan pendekatan fenomenologi transendental, jiwa Sherlock Holmes (seharusnya) di tubuh akuntan adalah temuan tak terbantahkan dalam proses pembebasan.

The purpose of this research is to get empirical evidence about Monday effect phenomenon on Indonesia Composite Stock Price Index. The diversity of arguments and research results on the Monday effect phenomenon derived from previous studies makes this phenomenon interesting to investigate. By using Kruskal Wallis test and Simple Regression on 246 daily stock returns during 2016, it can be concluded that there is no Monday effect phenomenon on Indonesia Composite Stock Price Index. It causes condition of Indonesia capital market in 2016. Results show the average positive return occurs in almost all trading days. Only returns on Friday show negative values. This condition shows that the year was a year with a good investment climate so that the frequency of stock trading tends to be positive and evenly throughout the year. In addition, the absence of the Monday effect phenomenon is also marked by the absence of the effect of stock return Friday the previous week against stock returns ...

The aim of this study is to determine local government revenue and expenditure determinants from 10 provinces in Indonesia. The factors which affect local government revenue are Gross Regional Domestic Product (GDPR), inflation, and exchange rate. The local government revenue will affect local government expenditure. By using panel data, the research showed that variable of GDPR did not have influence on local government revenue. In addition, variable of inflation had a negative and significant influence on the local government revenue. Exchange rate had a positive and significant effect on local government revenue. Finally, local government revenue had a positive and significant impact on local government expenditure.                         Abstrak Penelitian ini bertujuan untuk menguji determinan penerimaan dan belanja daerah di 10 Provinsi di Indonesia. Adapun faktor-faktor yang mempengaruhi penerimaan daerah adalah Produk Domestik Regional Bruto (PDRB), inflasi serta kurs. Pene...

This study aims to gain an understanding the reality of ethical dilemmas faced by government auditors in Inspektorat Provinsi Kalimantan Barat and how it handled. The majority of previous studies conditioning ethical dilemmas in the design scenario. Threrefore, this study was motivated to investigate a more ethical dilemmas based field with interpretive paradigm. With phenomenological as research method, this research concludes that (1) internal auditors in a dilemma when get intervention from “obrik”, (2) auditors feeling bad to report his friends, (3) auditors faces the public perception, (4) auditors felt disappointed when “Laporan Hasil Pemeriksaan” is not signed, (5) limited of auditor, audit time and infrastructure are constraints of audit. Ethical dilemmas faced by auditors in a wide variety of situations is overcome by realizing the unity of consciousness. On the basis of spiritual consciousness, sosial consciousness, law consciousness and consciousness of the profession tha...

ABSTRACK The purpose of this research is to get empirical evidence about Monday effect phenomenon on Indonesia Composite Stock Price Index. The diversity of arguments and research results on the Monday effect phenomenon derived from previous studies makes this phenomenon interesting to investigate. By using Kruskal Wallis test and Simple Regression on 246 daily stock returns during 2016, it can be concluded that there is no Monday effect phenomenon on Indonesia Composite Stock Price Index. It causes condition of Indonesia capital market in 2016. Results show the average positive return occurs in almost all trading days. Only returns on Friday show negative values. This condition shows that the year was a year with a good investment climate so that the frequency of stock trading tends to be positive and evenly throughout the year. In addition, the absence of the Monday effect phenomenon is also marked by the absence of the effect of stock return Friday the previous week against stock returns Monday. These results indicate that form of a weak market efficiency. That means the past data is unrelated to the present value of the Indonesian capital market in 2016.

This study aims to examine the determinants of revenue and government expenditure 10 provinces in Indonesia. The factors affecting the government revenue is the Gross Domestic Product (GDP), inflation and exchange rate. Furthermore, the government revenue will affect region government expenditure. The test results by using panel data obtained results that the GDP variable has not influence on the region government revenue. Variable Inflation has a negative influence and significant to the region government revenue. Exchange rate variable positive and significant effect of the region government revenue. While the variable revenue is positive and significant impact on region government expenditure.

Penelitian ini bertujuan untuk menguji determinan penerimaan dan belanja daerah 10 Provinsi di Indonesia. Adapun faktor-faktor yang mempengaruhi penerimaan daerah adalah Produk Domestik Bruto (PDRB), Inflasi serta Kurs. Selanjutnya, penerimaan daerah akan berpengaruh terhadap belanja pemerintah daerah. Hasil pengujian dengan menggunakan data panel memperoleh hasil bahwa variabel PDRB tidak memiliki pengaruh terhadap penerimaan daerah. Variabel Inflasi memiliki pengaruh yang negatif dan signifikan terhadap penerimaan daerah. Variabel Kurs berpengaruh positif dan signifikan terhadap penerimaan daerah. Sedangkan variabel penerimaan daerah berpengaruh positif dan signifikan terhadap belanja pemerintah daerah.