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All Journal ProBank: Jurnal Ekonomi dan Perbankan Excellent Akuisisi : Jurnal Akuntansi Journal of Economic, Bussines and Accounting (COSTING) SEIKO : Journal of Management & Business JIA (Jurnal Ilmiah Akuntansi) STATERA: Jurnal Akuntansi dan Keuangan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Widya Akuntansi dan Keuangan Jurnal Buana Akuntansi
Yanti Yanti
Universitas Buana Perjuangan Karawang
Religion Economics, Econometrics & Finance Social Sciences Other

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Journal : Journal of Economic, Bussines and Accounting (COSTING)

 1 
Pengaruh Belanja Daerah Dan Kompetisi Politik Terhadap Pengungkapan Internet Financial Reporting (IFR) Pada Kabupaten/Kota Di Jawa Barat Santi Nurhunah; Dedi Mulyadi; Yanti Yanti
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.7211

Abstract

This study aims to determine the effect of regional spending and political competition on Internet Financial Reporting Disclosures. There are 2 hypotheses tested namely (1) There is an influence between regional spending on disclosure of Internet Financial Reporting (2) There is an influence between political competition on disclosure of Internet Financial Reporting. The sample used in this study amounted to 135 districts/cities in West Java in 2017-2021. The sampling technique uses saturated sampling. Data processing in this study utilizes PLS-SEM on SmartPLS 4.0 software. The results of this study are (1) Regional spending effect on disclosure of Internet Financial Reporting in districts/cities in West Java Province (2) Political Competition effect on disclosure of Internet Financial Reporting in districts/cities in West Java Province Both hypotheses in this study are proven and accepted. Keywords: Regional Expenditure, Political Competition and Disclosure of Internet Financial Reporting
Pengaruh Tingkat Pendapatan, Kesadaran Wajib Pajak, Penegasan Sanksi Pajak, Dan Layanan E-Samsat Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Kasus Pada Wajib Pajak Kendaraan Bermotor Di Kantor Samsat Karawang) Reka Rosita; Yanti Yanti; Awaliawati Rachpriliani
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.7361

Abstract

This study aims to examine the effect of income level, taxpayer awareness, tax sanction enforcement, and e-samsat services on motor vehicle taxpayer compliance (a case study on motorized vehicle taxpayers at the Karawang Samsat Office). The data collected is in the form of primary data using questionnaires with a quantitative approach. The population in the study were motor vehicle taxpayers registered at the Karawang Samsat office with a sample of 100 people using the Accidental Sampling technique. The data analysis method uses the Partial Least Squares (PLS) analysis technique with the SmartPLS version 4.0 application. The results of the study show that income levels have a positive and significant effect on motor vehicle taxpayer compliance, taxpayer awareness has a positive and significant effect on motor vehicle tax compliance, affirmation of tax sanctions has a negative and insignificant effect on motor vehicle taxpayer compliance, e-service -Samsat has a positive and significant influence on motor vehicle taxpayer compliance. Keywords: Income Level, Taxpayer Awareness, Tax Sanction Affirmation, E-Samsat Service, Motor Vehicle Taxpayer Compliance
Analisis Biaya Kualitas Lingkungan PT PIP Karawang Imam Nurudin; Yanti Yanti; Rohma Septiawati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 2 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i2.7440

Abstract

The purpose of this study is to provide an overview and new insights into the application of environmental quality costs in manufacturing companies, especially PT PIP Karawang. This type of research is qualitative with a case study approach and uses qualitative descriptive analysis techniques. This research reveals that PT PIP has not classified environmental costs as formulated by Hansen and Mowen. PT PIP Karawang has incurred costs related to environmental quality but the classification is still mixed with other costs related to production activities. Regarding the analysis of environmental quality costs according to PSAK, PT PIP has issued costs related to its environmental activities. However, these costs have not been specifically identified by the company, because the identification carried out by PT PIP in carrying out the stages of environmental cost treatment is treated as factory overhead costs. In addition, there is no recognition and measurement of environmental costs incurred according to PSAK, so PT PIP applies the recognition and measurement of environmental costs in accordance with Company policy. PT PIP Karawang has not reported and disclosed the environmental costs incurred because the disclosure of environmental costs is disclosed as overhead costs, so there is no need for special presentation in the financial statements. In addition, PT PIP Karawang has disclosed the GRI 306 standard regarding disclosure of wastewater (influent) and waste management which consists of reporting the volume of waste, type of waste, transportation of waste in collaboration with a transportation company or a utilization company that already has a license from the Ministry of Environment (KLH). Keywords: Environmental Quality Cost, Hansen & Mowen, PSAK, GRI 306
Co-Authors Auliya Tri Wulandari Awaliawati Rachpriliani Bahtiar Effendi Dadan Ramdhani Dedi Mulyadi Dhea Aulia Febiyani Euis Nurlaelasari Fista A. Sujaya Imam Nurudin Indri Nopianti Aprilian Lilis Lasmini Mariawati Mariawati Meliana Puspitasari Merryam Apriyanti Sitompul Mumun Maemunah Pasupati, Bayu Ramdhani, Dadan Reka Rosita Rivan Wibowo Rohma Septiawati Santi Nurhunah T. Husain Trias Arimurti Ulfa Sasqia Yuliyana Yuliyana Zahra Alya Tamima