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All Journal JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam
Anjelina
Politeknik Negeri Batam
Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Mechanical Engineering

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Pengaruh Carbon Emission Disclosure, Green Accounting Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Afifah Rahmadhani; Anjelina
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 10 No. 1 (2026): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v10i1.9989

Abstract

Penelitian ini bertujuan untuk menguji pengaruh carbon emission disclosure (CED), green accounting (GA), dan ukuran perusahaan terhadap nilai perusahaan pada sektor energi yang tercatat di Bursa Efek Indonesia (BEI) pada periode 2019-2023. Pendekatan Kuantitatif digunakan dengan data sekunder yang bersumber dari laporan tahunan dan laporan keberlanjutan perusahaan melalui situs web perusahaan serta IDX, melibatkan 10 perusahaan dengan total 50 data observasi. CED diukur menggunakan indeks CED, green accounting diproksikan melalui rasio biaya lingkungan, ukuran perusahaan diukur dengan logaritma natural total aset, dan nilai perusahaan diukur menggunakan Tobin’s Q, yang dianalisis melalui regresi data panel. Hasil penelitian menunjukkan bahwa carbon emission disclosure berpengaruh positif dan signifikan terhadap nilai perusahaan, mengindikasikan bahwa tingkat pengungkapan emisi karbon yang tinggi mampu meningkatkan kepercayaan investor terhadap komitmen perusahaan dalam pengelolaan lingkungan. Sebaliknya, green accounting dan ukuran perusahaan tidak berpengaruh signifikan terhadap nilai perusahaan. Penelitian ini memberikan implikasi bahwa transparansi lingkungan merupakan instrument strategis yang penting bagi perusahaan dalam meningkatkan nilai di mata pemangku kepentingan, terlepas dari skala usahanya.
Relawan Pajak untuk Negeri (Renjani) Polibatam 2025 Rizki Lanniari HS; Anjelina; Arniati; Annisya Fitri Khairina Parinduri; Sugeng Riadi
Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Vol. 8 No. 1 (2026): Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/abdimaspolibatam.v8i1.6876

Abstract

The 2025 Tax Volunteers for the Nation (Renjani) Program at Politeknik Negeri Batam involved 389 volunteers from the D3 Accounting and D4 Managerial Accounting study programs, who participated in four main activities: Annual Tax Return (SPT) assistance, Business Development Services (BDS), digital public relations, and additional supporting tasks. The program was implemented through close collaboration between the Polibatam Tax Center and the Regional Office of the Directorate General of Taxes (DJP) of Kepulauan Riau, with assigned duty schedules for morning-class volunteers and independently managed activities for evening-class and industry-based students. Throughout the implementation period, the program achieved notable outcomes, including 13,272 SPT assistance activities, 238 BDS activities, 22,676 digital public relations outputs, and 272 supporting activities. These achievements reflect Polibatam’s significant contribution to expanding tax education services, supporting MSMEs, and providing comprehensive practical learning experiences for students. This impact also positioned the Polibatam Tax Center third nationally among 565 Tax Centers in Indonesia. Despite the impressive results, several challenges emerged, including unequal contributions due to limited duty hours, variation in digital content quality, and the need for enhanced technical guidance. Additionally, some students lacked Renjani accounts or did not participate in activities. These findings underline the importance of strengthened coordination, administrative discipline, and improved internal monitoring. Overall, the Renjani 2025 program provides substantial benefits for the DJP, the public, MSMEs, students, and the Polibatam Tax Center in advancing national tax literacy and compliance.
Persepsi Industri Kota Batam terhadap Super Tax Deduction Arniati; Dedi Kurniawan; Rizki Lanniari HS; Afriyanti Hasanah; Anjelina
Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Vol. 7 No. 1 (2025): Oktober: The Future of Tax Administration: Integration of Technology, Policy an
Publisher : Directorate General of Taxes

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v7i1.991

Abstract

The super tax deduction provision enables the industrial sector to engage in vocational education initiatives by innovating and enhancing human resources to cultivate a better, more competent workforce. Nonetheless, the actual circumstances do not align with the anticipated objectives. Consequently, this investigation was undertaken.  This research seeks to examine the attitude of Batam City's industry about the super tax deductions law and the use of tax incentives in industrial operations. The investigator used a descriptive qualitative methodology with a purposive sample strategy.  The analytical method was used to handle raw data derived from the distribution of questionnaires and focus group discussions (FGD) involving 13 industries in Batam City.  The research findings suggest that the use of the super tax deductions tax facility in Batam City's industry remains suboptimal.  This results from insufficient government support for socialization and help with the super tax deductions rule.  The government must strengthen the super tax deduction socialization strategy to prevent uneven regulations. Furthermore, the government must provide explicit directives on the methodologies for computing and reporting super tax deduction facilities. The government may use the findings of this research to assess implemented policies. Taxpayers may use it as supplementary information for tax preparation via tax incentives.
Co-Authors Afifah Rahmadhani Afriyanti Hasanah Annisya Fitri Khairina Parinduri Arniati Dedi Kurniawan Rizki Lanniari HS Rizki Lanniari HS Sugeng Riadi