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All Journal Jurnal Akuntansi Kompetif Jurnal Pengabdian Kompetitif
Jeni Wardi
Sekolah Pasca Unilak
Economics, Econometrics & Finance Social Sciences

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PELATIHAN PERPAJAKAN UNTUK GURU DAN BENDAHARA MI MUHAMMADIYAH 02 PEKANBARU (MI MUDA) Jeni Wardi; Zulia Khairani; Imran Al Ucok Nasution
Jurnal Pengabdian Kompetitif Vol. 5 No. 1 (2026): Jurnal Pengabdian Kompetitif (JPK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/pengabdiankompetif.v5i1.2851

Abstract

Abstract: Schools have a strategic role in forming quality human resources, which must be supported by accountable and transparent financial management, including in the tax aspect. However, in practice, there is still limited understanding of teachers and school treasurers regarding tax obligations, especially regarding the management of BOS funds and the use of the digital tax system. Based on these conditions, a team of lecturers from the Postgraduate School of Lancang Kuning University (Unilak) carried out Community Service activities in the form of Tax Training for teachers and treasurers of MI Muhammadiyah 02 Pekanbaru (MI MUDA). This activity aims to increase participants' competency in understanding school tax obligations as well as technical skills in using the Coretax DJP-based digital taxation system, including registration and activation of the Population Identification Number (NIK) as a tax identity, as well as the use of the e-Bupot and e-Invoice applications. Implementation methods include interactive lectures, discussions, direct practice, and technical assistance. The results of the evaluation of 14 participants showed a significant increase in understanding after the activity, marked by an increase in the participants' ability to understand and apply school tax administration and reporting. This activity makes a real contribution in supporting the implementation of accountable, transparent and professional Good School Governance in partner schools.
GOOD CORPORATE GOVERNANCE DAN PENGUNGKAPAN KEBERLANJUTAN SEBAGAI PENENTU NILAI PERUSAHAAN: ANALISIS MODERASI KEPEMILIKAN INSTITUSIONAL Zidani Arhandi Rahmana; Jeni Wardi; Indarti Indarti
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2796

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This study aims to analyze the influence of sustainability disclosure, the proportion of independent commissioners, institutional ownership, and the interaction between sustainability disclosure and institutional ownership on firm value in plantation companies listed on the Indonesia Stock Exchange during 2021–2024. Using a quantitative panel data regression approach with purposive sampling, the findings reveal that sustainability disclosure positively influences firm value, while independent commissioners and institutional ownership show no significant effect. Moreover, institutional ownership does not moderate the relationship between sustainability disclosure and firm value. A key contribution of this research is the evidence that the combination of sustainability disclosure and institutional ownership has not yet generated tangible added value, highlighting that governance effectiveness depends on disclosure quality and industry sensitivity. The study underscores the importance of enhancing sustainability disclosure, strengthening the role of independent commissioners, and engaging institutional ownership in strategic oversight to foster legitimacy and stakeholder trust.
Co-Authors Imran Al Ucok Nasution Indarti Indarti Zidani Arhandi Rahmana Zulia Khairani