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All Journal Journal of Accounting Science Jurnal Bisnis dan Akuntansi BALANCE: Economic, Business, Management and Accounting Journal JASF (Journal of Accounting and Strategic Finance) Academia Open Procedia of Social Sciences and Humanities Indonesian Journal of Islamic Studies Prosiding University Research Colloquium IJSS
Nihlatul Qudus Sukma Nirwana
Universitas Muhammadiyah Sidoarjo
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Physics Social Sciences Other

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Journal : Journal of Accounting Science

 1 
Dampak Tax Amnesty Terhadap Pelaku UMKM di Kabupaten Sidoarjo Nihlatul Qudus Sukma Nirwana
Journal of Accounting Science Vol 2 No 2 (2018): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v2i2.1566

Abstract

This study aims to 1) To analyze interpretively the impact of the implementation of tax amnesty on MSMEs in Sidoarjo district. 2) To analyze and follow up the monitoring and evaluation model of the Tax Amnesty against MSME Actors in Sidoarjo Regency. The research subjects were MSME actors who performed Amnesty Taxes. The technique of collecting data uses In Depth Interview, Literature Study, Documentation. The technique of analyzing data uses qualitative data which is demonstrated by Focus Group Discussion (FGD). From the results of the study there are (1) negative impacts obtained: (a) weakening tax administration and reducing state revenues, (b) increasingly widening the income distribution gap, (c) creating social and racial jealousy, (d) the perception that Indonesia is a failed country because unable to enforce the rule of law in his own country. Whereas Dapak is positively obtained (a) Increasing state income, (b) Giving birth to new tax objects, (c) Secrets of taxpayers participating in the tax amnesty guaranteed security, (d) Increasing the growth of the property industry in the country, (e) Tax elimination that should be owed (f) Improve taxpayer compliance. (2) there are still many MSME actors in Sidoarjo who do not carry out Tax Amnesy because the public is afraid that in relation to the reduced profits (3) there is a lack of socialization and simulation of tax amnesty carried out by the government.
Legitimizing Corporate Social Responsibility Through "Huyula" Culture Abdul Gaffar; Muhammad Ichsan Gaffar; Melinda Ibrahim; Nihlatul Qudus Sukma Nirwana
Journal of Accounting Science Vol 7 No 2 (2023): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v7i2.1735

Abstract

The study aims to capture the concept of Corporate Social Responsibility (CSR) from the perspectives of Lyotard and Huyula culture. CSR practices serve as a grand narrative used to obtain legitimacy for corporate practices and to mitigate negative impacts. This research adopts a qualitative approach within the framework of Postmodernism. The HUYULA culture is employed to dissect the reality of CSR. The findings of the study reveal that (1) the grand narrative in CSR practices is evident in CSR disclosures that primarily focus on fulfilling CSR item requirements according to GRI guidelines, without considering the actual facts and practices within the company. Moral values are disregarded when cases of environmental exploitation and human exploitation occur. CSR disclosures can serve as a tool for legitimizing the actions of corporate elites in serving their own interests. (2) CSR disclosures that accommodate Indonesian culture and noble values can liberate CSR disclosures from the grand narrative. The values of the Huyula culture can be integrated into CSR practices, making CSR implementation and disclosure tangible expressions of corporate care for stakeholders through a culture of mutual assistance. These values can foster the company's love for its stakeholders. Thus, CSR activities and disclosures go beyond being mere grand narratives. They become acts of corporate compassion towards fellow human beings through local wisdom values. This research provides broad insights and implies that cultural values can serve as the foundation for implementing CSR practices
Co-Authors Anis Arista Reswari Anti Mariani Clarisa Ika Candrawati Danar Putra Mahendra Duwi Rahayu Gaffar Gaffar Ima Faizah Intan Setyaningrum Isnaini Melinda Ibrahim Misti Hariasih Muhammad Ichsan Gaffar Nur Ravita Hanun Puspita Handayani Riza Almaidah Ruci Arizanda Rahayu Sarwenda Biduri Sigit Hermawan Sumartik Tri Yuda Lesmana Yanik Purwanti