Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Keuangan Jurnal Hasil Pengabdian Masyarakat (JURIBMAS)
Arif Nadzirul Haq E.
Politeknik Negeri Sriwijaya
Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Pupuk Kalsium Organik Cangkang Telur untuk Peningkatan Kualitas Mentimun Kecamatan Siak Bella Putrie Nindyawan; Al Putri Oktavia; Arif Nadzirul Haq E.; Purfaji
JURIBMAS : Jurnal Hasil Pengabdian Masyarakat Vol 5 No 1 (2026): Juli 2026
Publisher : LKP KARYA PRIMA KURSUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62712/juribmas.v5i1.1360

Abstract

Tingginya ketergantungan petani mentimun di Kecamatan Siak pada pupuk kimia komersial berdampak pada membengkaknya biaya input produksi. Di sisi lain, akumulasi limbah cangkang telur UMKM lokal belum dimanfaatkan secara optimal. PKM ini bertujuan mensosialisasikan manfaat kalsium organik dan menyerahkan produk stimulus Pupuk Kalsium Organik Cair (PKOC) berbasis limbah cangkang telur kepada petani. Metode pelaksanaan meliputi preparasi produk, sosialisasi konsep ekonomi sirkular, dan penyerahan stimulus pupuk. Hasil pengabdian menunjukkan kegiatan berjalan lancar dengan respons sangat positif serta komitmen tinggi dari mitra untuk menguji coba produk di lahan mereka. Berdasarkan analisis biaya, inovasi berbasis limbah gratis ini secara ekonomis diproyeksikan berpotensi besar memangkas pengeluaran kas belanja pupuk komersial petani. Kesimpulannya, program inisiasi awal ini sangat penting sebagai landasan strategis peralihan menuju kemandirian pertanian mentimun lokal yang ramah lingkungan dan efisien Kata Kunci: Cangkang Telur, Pupuk Kalsium Organik, Petani Timun, Kecamatan Siak
MODEL DETERMINASI AGRESIVITAS PAJAK: ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DAN KARAKTERISTIK PERUSAHAAN PADA INDUSTRI PERBANKAN INDONESIA BELLA PUTRIE NINDYAWAN; ARIF NADZIRUL HAQ E.
JURNAL AKUNTANSI DAN KEUANGAN Vol 14 No 2 (2025): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v14i2.4774

Abstract

Tax aggressiveness in Indonesia’s banking industry has attracted growing attention amid the increasing demand for Environmental, Social, and Governance (ESG) implementation. This study aims to develop a determination model of tax aggressiveness in Indonesia’s banking sector by integrating the ESG approach with firm characteristics such as profitability, firm size, and capital structure. The research employs panel data regression analysis using secondary data from banks listed on the Indonesia Stock Exchange. The results indicate that ESG and capital structure have no significant effect on tax aggressiveness, while firm size and profitability exert a positive influence on tax aggressiveness in Indonesian banking. The adjusted R-square value of 51.57% demonstrates the model’s explanatory power in capturing variations in tax aggressiveness within the banking sector. These findings provide empirical contributions to the accounting and governance literature and serve as a basis for policy recommendations aimed at enhancing tax compliance and sustainability.
Co-Authors Al Putri Oktavia Bella Putrie Nindyawan Purfaji