Meiryani Meiryani's research while affiliated with Binus University and other places

Globally, people are becoming more interested in the issue of climate change, particularly as it relates to carbon emissions. Stakeholders are putting pressure on firms to disclose more details about their ecological footprints and greenhouse gas emissions. Finding authors, publications, journals, and discoveries in the literature on emission carbon disclosure is the aim of this endeavor. To do this, we employ a review methodology that makes use of the bibliometric study technique to pinpoint a few pertinent elements found in the literature. Utilizing tools such as VOSviewer and biblioshiny from RStudio, we examine output by year, authors, articles, and publications that have received more citations. We outline the key developments in the field of carbon disclosure together with the most widely applied ideas. Furthermore, we formulate the notion of carbon disclosure as suggested by Borghei (2021), concentrating on six domains and primary patterns within the field: Provide answers to the following questions: strategic climate, carbon disclosure determinants, carbon disclosure guarantee, quality of carbon disclosure, and carbon disclosure consequences. The incorporation of sustainability dimensions into the reporting system has replaced the evaluation techniques of the disclosures as the research issue. It is discovered that a number of factors influence the corporation's choice to release its environmental accounting information. Based on its findings and analysis of current research trends and themes, this study offers suggestions for further investigation.

The purpose of this study is to investigate the impact of the combination of the unified theory of acceptance and use of technology (UTAUT) and perceived variable costs on the use of the Indonesian Financial Accounting Standard (Standar Akuntansi Keuangan — SAK) Online application by accountants, auditors and academics. And also, to determine how Indonesian accountants work in collaboration with the Indonesian Accountants Association (Ikatan Akuntan Indonesia — IAI) by distributing online questionnaires to accountants, auditors, and academics who have used and/or continue to use the SAK Online application. Data were analyzed using partial least square structural equation modeling (PLS-SEM) and a quantitative data collection method. According to the findings of this study, behavioral intention and facilitating conditions have a significant impact on use behavior; whereas performance expectations, social influences, and perceived cost have a significant impact on behavioral intention. Other factors, such as effort expectation and the conducive environment, have no discernible effect on behavioral intention. The findings of this study can be used effectively by IAI as a developer to determine various strategies for increasing the number of SAK Online users, and by companies/agencies as users to determine strategies for maximizing the use of SAK Online by employees/members.

The objective of this research is to examine the potential impact of CEO age on the involvement of companies in tax amnesty programs among publicly traded companies in Indonesia. With differing opinions on how age affects risk-taking behavior, this study attempts to clarify the issue. The researchers gathered and examined 210 firm-year records to create the main dataset for analysis. To investigate the relationship between CEO age and tax amnesty participation, statistical approaches such as correlation, logistic regression analysis, and propensity score matching (PSM) were utilized as analytical tools. The results show a negative association between the age of the CEO and their readiness to participate in tax amnesty, indicating that older CEOs may view tax amnesty as a dangerous endeavor and be less inclined to take part. This negative association was further supported by an additional analysis of two tax amnesty programs, one from 2016 and the other from 2017. It showed that older CEOs tended to behave in a more risk-averse manner. Because of the possible risks, they are therefore less likely to take part in tax amnesty initiatives. Overall, this study advances knowledge on how CEO age affects business decision-making and sheds light on the factors influencing tax amnesty program participation.

Accounting information systems include processes that collect data from business processes and systems that store data in appropriate records (Turner et al., 2017). The purpose of this research is to find out whether the application of the sales accounting information system, cash receipts and payroll is related to the internal control system. This research uses descriptive research. The type of data used in this research is qualitative data. This research uses secondary data and data collection techniques in the form of interviews, documentation and observation. The research results showed that the internal control system was running quite well because the company upholds the ethical values and behavior of the entity, which are used as components of the code of ethics, management is also disciplined during working hours. The conclusion of this research is the internal control system is very influential in the running of a company in order to achieve company goals. This research uses a company operating in the restaurant sector from Minang as a research subject that evaluates the implementation of the sales accounting information system, cash receipts and payroll on the internal control system.

Most of the new investors, who are dominated by millennial investors, do not understand the basics of the capital market, so they have to suffer losses. Therefore, a strategy for investing in mutual funds is needed. This study aims to compare the performance of return-chasing investments with the buy-and-hold strategy in providing the best return to stock mutual fund investors. Beers (2020) states that “buy-and-hold” is a strategy in which investors buy stocks (or other types of securities, such as exchange-traded funds) and hold them for a long time regardless of market fluctuations. The data used is the net asset value of mutual funds which is then processed to obtain rank one based on annual returns. Simulations will be carried out to see the investment results of the two strategies and then the Wilcoxon signed-rank statistical test will be carried out on the profit/loss percentage to see the significance of the difference. The results of statistical tests show that there is no significant difference in investment returns between the chase return and buy and hold strategies. This result indicates the chasing return strategy provides much better investment returns than the buy-and-hold strategy for five periods on mutual fund instruments. The implication of this research for investors in using a chasing return strategy is that investors must use technical analysis, namely analyzing and finding out which mutual funds have the best prospects in that year.

Transfer pricing is a company’s decision to determine the transfer of the prices of goods, services, and transactions implemented by the company (Choi et al., 2020). This study aimed to examine the effect of sustainability reporting, transfer pricing, and deferred tax expense on tax avoidance. This research was a descriptive quantitative study in which data were collected, processed, presented, and analyzed quantitatively (numbers) and descriptively (sentence description). This study was conducted in 35 multinational companies in the manufacturing sector listed on the Indonesia Stock Exchange (IDX), which were selected purposively. The observation period in this study was from 2016 to 2020. The analysis used in this research was panel data regression. The results showed that transfer pricing had an effect on tax avoidance, which means that if the company carries out transfer pricing, the company is indicated to be carrying out tax avoidance. Sustainability reporting and deferred tax expense cannot affect tax avoidance, which means that if companies carry out sustainability reporting and have a deferred tax expense they are not indicated to do tax avoidance.

The paper analyses the dynamics of scientific research in, and practical application of key Industry 4.0 technologies in corporate governance, namely big data, artificial intelligence, machine learning, and blockchain. The contribution of specific authors, citation, and collaboration networks are assessed, along with that of individual countries and research organisations. A bibliometric network analysis of publications indexed in the Scopus and OpenAlex databases for 2011–2022 revealed a steady increase in the number of publications on the topic under consideration, and therefore a growing interest in it. The use of the abovementioned technologies in corporate governance is expected to lead to increased performance and transparency, and improved cybersecurity. The authors provide recommendations for various groups of users to maximise the potential of Industry 4.0 technologies for businesses, and the overall economy.

This study aims to find out the problems that occur such as micro, small, and medium enterprises (MSME) taxation, trust in the tax authorities, tax morale, and tax socialization on MSME individual taxpayer compliance in the Bandung Regency area since the contribution of tax revenue from the MSME sector is still relatively small. The research method used is quantitative descriptive. The data used in this study were in the form of a questionnaire distributed to individual MSME taxpayers, based on the Slovin formula, to as many as 98 respondents. Data analysis used the partial least square (PLS) analysis technique through SmartPLS software. The results showed that MSME tax incentives had a positive and insignificant effect on MSME individual taxpayer compliance, trust in tax authorities, and tax morale had a positive effect on MSME personal tax compliance, and tax socialization had a positive and insignificant effect on MSME taxpayer compliance. With the results of hypothesis testing, it can be concluded that in the MSME area, Bandung Regency requires tax socialization, especially taxes for taxpayer compliance.

Differences in interests lead to conflict between managers with owners of capital because managers do not always align interests with the interests of company owners (Jensen & Meckling, 1976). Corporate governance has a very important role in increasing various growths, one of which is the growth of the company’s finances. In the application of corporate governance, it takes several parties who can bridge corporate governance to be applied in the company. The board of commissioners is the core of governance that is tasked with ensuring the implementation of the company’s strategy, supervising management, and requiring accountability. The purpose of this study was to find out what important parties in the company had a significant impact on the company’s finances as measured through the return on assets (ROA) of mining companies. This study uses secondary data collected from financial statements and annual reports from mining companies listed on the Indonesia Stock Exchange (IDX) that can be accessed regularly. In this study, data analysis to test hypotheses was multiple linear regression analysis. The analysis of multiple linear regression data measures the interval or ratio data to know whether the free variables studied have a good correlation. The results of the study show that all parties who have an important role in bridging corporate governance such as the board of commissioners, independent commissioners, board of directors, and audit committee, have no significant influence on the growth of ROA in the company.