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All Journal Jurnal AbdiMU Proceeding National Conference Business, Management, and Accounting (NCBMA) Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis
Antonius Bimo Rentor Luntungan
Universitas Informatika Dan Bisnis Indonesia
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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THE ROLE OF EXTENSIFICATION IN PLASTIC EXCISE SEGMENTATION TO REDUCE CONSUMPTION AND INCREASE STATE REVENUE: A SUSTAINABLE WASTE MANAGEMENT PERSPECTIVE Fatih Naufal; Antonius Bimo Rentor Luntungan; Melania Lintang Kenisah
Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

Indonesia faces significant challenges in managing plastic waste. Projections from the National Waste Management Information System (SIPSN) estimate that national waste generation will reach 50.06 million tons in 2025, with around 40 percent remaining unmanaged and entering the ocean. Each year, approximately 16.02 million tons of waste flow into Indonesian waters, threatening marine ecosystems. Despite waste management budget realization reaching IDR 61.86 billion in 2024 and absorption levels consistently exceeding 99 percent, environmental outcomes remain suboptimal. This condition highlights the need for stronger fiscal instruments that ensure administrative efficiency and directly reduce plastic consumption and improve environmental performance. Previous studies on plastic excise in Indonesia have generally applied uniform tax rates without considering segmentation based on product categories or environmental impact. In addition, research addressing excise as a dual fiscal–environmental instrument remains limited. This study aims to examine the role of extensification in segmented plastic excise as a more proportional alternative to conventional approaches. This research employs a qualitative policy analysis approach, supported by a comparative review of international practices in plastic taxation. The findings indicate that uniform excise rates are less effective in addressing varying environmental impacts across plastic products. A segmented excise system, based on product characteristics and environmental impact, is more effective in influencing consumption behavior while expanding fiscal capacity. This study contributes by proposing an extensification-based segmentation model that integrates environmental objectives with fiscal policy, providing practical insights for policymakers in designing more adaptive and sustainable plastic excise policies in Indonesia.
Workshop Peningkatan Kompetensi Guru dan Tenaga Kependidikan Indarta Priyana; Antonius Bimo Rentor Luntungan; Fitria Angelia Ridwan; Veronica Rohali Sitorus
Jurnal AbdiMU (Pengabdian kepada Masyarakat) Vol. 6 No. 1 (2026): Mei
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/abdimu.v6i1.1982

Abstract

This Community Service (PKM) activity was carried out to improve the competence of teachers and education personnel in Atambua, Belu Regency, East Nusa Tenggara. The main problems faced by partners are limited access to competency development training, low digital literacy, and lack of strengthening soft skills and adaptability in supporting quality education services. This condition is a challenge for educators in the Eastern Indonesia region in dealing with the development of technology-based education and changing learning needs. PKM activities are carried out using participatory training methods through an andragogy (adult learning) approach. The stages of the activity include observation of participant needs, preparation of training materials, implementation of workshops, group discussions, mind mapping practices, learning simulations, and evaluation of activities through pre-test and post-test. Participants in the activity consisted of teachers, principals, and education personnel in Belu Regency. The results of the activity showed that participants experienced an increase in understanding of digital literacy, interpersonal communication, adaptive mindset development, and participatory learning strategies. Participants also showed high enthusiasm during the workshop activities and were able to make a commitment to self-development through the AGILE concept as a form of readiness to face changes in the world of education. This activity has a positive impact on improving the professional competence of teachers and education personnel and supporting the strengthening of the quality of education services in the Eastern Indonesia region.
Pengaruh Kinerja Keuangan dan Pengungkapan Sustainability Report terhadap Harga Saham: Pada Perusahaan Sub-Industri Hotel, Resort, dan Cruise Lines yang Terdaftar di Bursa Efek Indonesia Periode 2019-2024 Vana Jelita; Antonius Bimo Rentor Luntungan; Putri Gantine Lestari
Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis Vol. 2 No. 1 (2025): Juni : Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/prosemnasimkb.v2i1.190

Abstract

The capital market is a place for various investment instruments, ranging from short-term to long-term. Before buying shares in the capital market, investors need to analyze the share prices of selected companies to predict large profits. The higher the share price, the greater the possibility of making a profit. This study aims to determine the factors that influence the stock prices of companies in the hotel, resort, and shipping sub-sectors listed on the IDX for the period 2019–2024. The dependent variable in this study is stock price, while the independent variables are financial performance and sustainability report disclosure. Financial performance variables are proxied by DER, Current Ratio, ROA, and TATO. This is a quantitative study using secondary data obtained from annual reports and sustainability reports taken from the companies' official websites. The number of samples used in this study is 10 companies using classical assumption techniques, multiple linear regression analysis, determination tests, and ending with hypothesis testing. The results show that DER and Current Ratio have a negative effect on stock prices. ROA, TATO, and sustainability report disclosure partially have no effect on stock prices. Meanwhile, financial performance and sustainability report disclosure simultaneously affect stock prices.
Pengaruh Kualitas Audit dan Financial Distress terhadap Integritas Laporan Keuangan: Studi Empiris pada Perusahaan Sub Sektor Keuangan dan Perbankan yang terdaftar di Bursa Efek Indonesia 2019-2023 Melinda Febriyanti; Johannes Kristian Siregar; Antonius Bimo Rentor Luntungan
Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis Vol. 2 No. 1 (2025): Juni : Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/prosemnasimkb.v2i1.204

Abstract

This study aims to analyze the effect of audit quality and financial distress on the integrity of financial statements in financial and banking sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. The integrity of financial statements is a critical factor in maintaining stakeholders’ trust in the financial information presented by companies. A quantitative approach is used in this study, employing multiple linear regression analysis. Audit quality is measured using audit opinions (Unqualified and Non-Unqualified), while financial distress is assessed using the Z-score method. In this study, audit quality did not affect the integrity of financial reports, while financial distress did. Audit quality and financial did. Audit quality and financial distress jointly affected the integrity of financial reports.
Co-Authors Fatih Naufal Fitria Angelia Ridwan Indarta Priyana Johannes Kristian Siregar Lestari, Putri Gantine Melania Lintang Kenisah Melinda Febriyanti Vana Jelita Veronica Rohali Sitorus