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All Journal Jurnal Buana Akuntansi Amnesty: Jurnal Riset Perpajakan
Andi Nurwanah
Indonesian Muslim University of Makassar
Economics, Econometrics & Finance

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Relevansi Akuntansi CSR dalam Mendukung Keberlanjutan Bisnis: Studi pada UMKM di Kota Makassar Tenriwaru; Syamsu Alam; Andi Nurwanah
Jurnal Buana Akuntansi Vol. 11 No. 1 (2026): Jurnal Buana Akuntansi
Publisher : LPPM UBP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/pehsdz64

Abstract

This study aims to examine the relevance of Corporate Social Responsibility (CSR) accounting in supporting business sustainability. The research problem arises from the limited understanding of companies regarding the role of CSR accounting, which is often perceived merely as a reporting tool rather than a mechanism for social accountability and sustainability strategy. This study adopts a qualitative approach using a case study method on several companies operating in Makassar City. Data were collected through in-depth interviews with management, analysis of CSR reporting documents, and observation of CSR program implementation. The findings reveal that CSR accounting plays a significant role in supporting business sustainability by enhancing transparency, strengthening corporate legitimacy, and fostering long-term relationships with stakeholders. Nevertheless, the implementation of CSR accounting still faces challenges, including the lack of standardized operational guidelines and the limited integration of CSR into corporate accounting systems. The implications of this study highlight the importance of strengthening systematic and context-based CSR accounting practices to enhance their contribution to sustainable business, particularly for companies in Eastern Indonesia. Keywords: CSR accounting, business sustainability, social accounting, corporate social responsibility
PENGARUH KEMUDAHAN DAN MANFAAT E-FAKTUR TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PEMAHAMAN INTERNET SEBAGAI VARIABEL MODERASI Aqilah Khairunnisa; Andi Nurwanah; Hamzah Ahmad
Jurnal Riset Perpajakan: Amnesty Vol 4 No 1 (2021): Mei 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i1.5305

Abstract

This research was intended to know of ease of use of e – faktur and the usefulness of e – faktur to tax payers compliance with understanding the internet as a moderating variable in The South Makassar Primary Tax Office. The population in this study were taxpayers registered at KPP Pratama South Makassar, namely 83,501 taxpayers, while the sample of this study were 100 taxable entrepreneurs who registered using e-invoice at KPP  Pratama South Makassar. The data analysis technique used  descriptive statistical techniques and Multiple Linear Regression assisted  by SPSS 25.0. The results of the research showed that ease of use of e – faktur and the usefulness of e – faktur positively and significantly affect on the tax payers compliance. understanding the internet can not moderate the effect of ease of use of e – faktur and the usefulness of e – faktur on tax compliance.
Co-Authors Aqilah Khairunnisa Hamzah Ahmad Syamsu Alam Tenriwaru