<p class="JurnalASSETSABSTRAK">ABSTRACT</p><p>Integrated reporting (IR) that merges the firm's financial and non-financial information into one single reporting is the latest evolution of corporate financial reporting today. This study purposes to examine the impact of the implementation of IR on corporate governance, especially family business in the mining industry listed on the ASEAN capital market in the 2014-2017 period. The results of the study based on the Stata 14.2 statistical program concluded that the implementation of IR has a positive impact on corporate governance in the ASEAN capital market, i.e. the implementation of IR drivers changes in behavior and perceptions in corporate governance (reporting driven behavior), thus making corporate governance more effective.</p><p><em>ABSTRACT</em></p><p><em>Pelaporan terintegrasi (IR) yang menyatukan informasi keuangan dan non-keuangan perusahaaan ke dalam satu pelaporan tunggal merupakan evolusi pelaporan keuangan perusahaan terbaru saat ini. Penelitian ini bertujuan untuk meneliti dampak penerapan pelaporan terintegrasi (IR) terhadap tata kelola perusahaan, khususnya perusahaan keluarga dalam industri pertambangan yang terdaftar di pasar modal ASEAN tahun 2014 s.d. 2017. Hasil penelitian berdasarkan program statistik Stata 14.2 menyimpulkan bahwa penerapan pelaporan terintegrasi (IR) berpengaruh positif terhadap tata kelola perusahaan di pasar modal ASEAN, yaitu bahwa penerapan pelaporan terintegrasi (IR) memicu terjadinya perubahan perilaku dan persepsi dalam tata kelola perusahaan (reporting driven behavior), sehingga menjadikan tata kelola perusahaan menjadi lebih efektif.</em></p>

Pengabdian masyarakat ini bertujuan untuk membantu membantu Wajib Pajak Orang Pribadi (WPOP) yang mengalami kesulitan dalam melaporkan SPT Tahunan. Metode kegiatan ini adalah melakukan pendampingan dan konsultasi secara langsung kepada WPOP melalui media zoom karena masih dalam masa pandemi. Pendampingan dilakukan untuk masing-masing WPOP. Hasil dari kegiatan ini adalah WPOP dapat melaporkan SPT Tahunan 2021 mereka sesuai dengan perubahan yang terjadi di tahun 2022, dengan benar dan tepat waktu. Pendampingan dan konsultasi juga membantu WPOP untuk mengatasi permasalahan perpajakan yang dialami WPOP.

Objective - The implementation of integrated reporting (IR), which is a composite of financial and non-financial information, in one single report makes financial reporting more comprehensive and more transparent. Transparent information in IR gives annual reporting of family firms a higher earnings quality. Methodology/Technique - This research aims to examine the effect of IR on earnings quality of family firms in the mining industry on the Indonesian Stock Exchange between 2014 and 2017. Findings - The results of this study indicate that there is a positive and significant relationship between integrating reporting and earnings quality. These results confirm that firms that use integrated reporting tend to show higher earnings quality. The study also finds that larger sized companies and larger leverage amounts equals a higher volume of information disclosed. Novelty – The motivation of this research is to examine IR issues that are relatively new. Type of Paper - Empirical. Keywords: Earnings Quality; Family Firms; Financial Reporting; Indonesia; Integrated Reporting. JEL Classification: M40, M41, M49.

Objective - The objective of this study is to observe the mental accounting of managers when choosing between aggregate or disaggregate items in income statements. Managers who experience mental accounting may behave opportunistically because they may consider cost-benefits based on which of the two has a higher utility. Methodology/Technique - The analytical tools used in this research include a descriptive statistical analysis and the Analytical Hierarchy Process (AHP) is used to determine aspects affecting the preparation of the empowerment model. In the Qualitative analysis of the implementation of the empowerment model, data will be drawn from focus group discussions and in-depth interviews. Findings - The test results of the research experiment using MANOVA Test (Factorial Design) with SPSS 23 found that overall, the managers will support the presentation of aggregate or disaggregate based on which one of the two has a higher utility. Therefore, managers' preferences related to items of gains and losses in the income statement are consistent with mental accounting. Novelty - The outcome of this study could be used to explain how the parties involved in external financial reporting and voluntary disclosure behave in accordance with the principles of the theory of mental accounting. Type of Paper: Empirical Keywords: Mental Accounting; Aggregation; Disaggregation; Gain; Loss.