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All Journal EKSPANSI Indonesian Journal of Economics and Management Indonesian Accounting Literacy Journal
Endah Dwi Kusumastuti, Endah Dwi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Journal : Indonesian Journal of Economics and Management

 1 
Tourist Visitation Impact: Unveiling the Role of Domestic and Foreign Visitors in Shaping Hotel Tax Revenue in Bandung Irawan, Arry; Suwondo, Sulistia; Kusumastuti, Endah Dwi
Indonesian Journal of Economics and Management Vol 4 No 1 (2023): Indonesian Journal of Economics and Management (November 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v4i1.5062

Abstract

The city of Bandung, nicknamed Paris van Java, is a tourism destination in West Java. This city has advantages in terms of physical and cultural, making it an alternative to be visited by domestic and foreign tourists. For the Bandung city government, the visit of domestic and foreign tourists has the potential to increase local revenue sources, especially from local taxes. Local taxes that may arise from the number of tourist visits are hotel taxes. This study seeks to further explore the role of domestic tourist visits in increasing hotel tax revenues in the city of Bandung. This study uses descriptive and causal methods and uses a quantitative approach. The data used is secondary data with a time series from 2003 to 2019. Data analysis with multiple linear regressions and SPSS version 18 application assistance. The results show that partially domestic tourist visits have a significant effect on hotel tax receipts and foreign tourist visits do not have a significant effect. significant to hotel tax revenue in the city of Bandung. Meanwhile, domestic and foreign tourist visits have a significant effect on hotel tax revenues in the city of Bandung.
The Effect of PROPER Level Disclosure and C02 Emissions Intensity on Financial Distress Sembiring, Etti Ernita; Irawan, Arry; Kusumastuti, Endah Dwi
Indonesian Journal of Economics and Management Vol 4 No 1 (2023): Indonesian Journal of Economics and Management (November 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v4i1.5258

Abstract

This study aims to examine the effect of PROPER disclosure and CO2 intensity disclosure on financial distress. This study uses secondary data with documentation data collection techniques. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange from 2017-2021 and submitting their annual financial reports. The reason why this study uses the type of manufacturing company is because manufacturing companies are the largest companies listed on the Indonesia Stock Exchange, besides that manufacturing companies are one of the types of companies that contribute the most carbon emissions in Indonesia. This study uses the Common Effect Model (CEM). The results showed that PROPER disclosure and CO2 intensity disclosure did not significantly affect financial distress.
Co-Authors Arry Irawan, Arry Hastuti Hastuti Sembiring, Etti Ernita Setiawan Setiawan Suwondo, Sulistia Triyana, Erfi