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All Journal Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang
Andi Sutomo
Prodi Manajemen STIE Pelita Buana Makassar
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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FAKTOR-FAKTOR HUBUNGAN ANTARA KELESTARIAN SOSIAL, EKONOMI, DAN LINGKUNGAN Zelvi Laga; Andi Mappellawa; Andi Sutomo; Amal Nur
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i2.253

Abstract

Environmental pollution is generally caused by economic activity. Traditional economic theory posits a trade-off between economic growth and environmental quality. However, since the early 1990s, empirical and theoretical literature has grown rapidly. Research has demonstrated the effects of profits on environmental sustainability, including population density control. However, environmental pollution can be controlled to achieve optimal pollution levels that maximize the net benefits of economic activity. Identifying polluters is necessary when determining optimal pollution levels. Economic instruments can be used to pressure polluters to control their economic activities. The selection of economic instruments to be implemented will work best if the value of environmental pollution is known. In fact, pollution is not priceless, and therefore, an economic valuation of pollution is necessary. Several valuation techniques have been introduced, based on the type of pollution. Research shows that conventional policies focus more on pollution control, but this development must be combined with policy choices that focus on eco-efficiency, environmental sustainability, and innovation in the economic development process. Otherwise, economic growth will continue to undermine environmental sustainability in most countries.
IMPLEMENTASI PSAK NOMOR 46 ATAS PAJAK PENGHASILAN BADAN PADA LAPORAN KEUANGAN YAYASAN DEWI NATALIA KOTA MAKASSAR Rosmayani Rosmayani; Dewi Natalia; Melisa Yanuar Susilo; Dina Utami; Andi Sutomo
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i2.262

Abstract

This research was conducted by the author to determine the implementation of PSAK No. 46 on Corporate Income Tax in the financial statements of the Dewi Natalia Foundation in Makassar City. This research was conducted at the Dewi Natalia Foundation office in Makassar, a business entity engaged in education and social services. This study used a qualitative descriptive analysis method to uncover facts, circumstances, phenomena, variables, and conditions that occurred during the research period. The results indicate that the Dewi Natalia Foundation has not fully implemented PSAK No. 46 in its financial statements. In its income statement, the Dewi Natalia Foundation does not disclose or include deferred tax expense because management believes that the realization of this deferred tax is not yet certain.
Co-Authors Amal Nur Andi Mappellawa Dewi Natalia Dina Utami Melisa Yanuar Susilo Rosmayani Rosmayani Zelvi Laga