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All Journal JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) JAT (Journal of Accounting and Tax)
Iskandar
Universitas Mulawarman
Dentistry Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Penguatan Kapasitas Pelaku UMKM dalam Pengelolaan Keuangan Berkelanjutan untuk Mendukung Capaian SDGs Fibriyani Nur Khairin; Agus Setiawaty; Iskandar; Risnawati Ramli; Aspyan Noor
JURPIKAT Vol 7 No 3 (2026)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v7i3.3256

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasitas keberlanjutan pelaku UMKM binaan PT IMM Bontang dalam aspek perpajakan, penyusunan anggaran, dan pembuatan laporan arus kas sebagai fondasi penting dalam pengelolaan usaha yang berkelanjutan. Peserta diberikan pemahaman melalui edukasi dan bimbingan teknis. Hasil kegiatan menunjukkan peningkatan pemahaman dan keterampilan mitra dalam memahami regulasi perpajakan, menyusun perencanaan keuangan, serta membangun sistem pencatatan arus kas yang lebih terstruktur. Kegiatan ini berkontribusi pada penguatan kapasitas usaha UMKM dan mendukung pencapaian Sustainable Development Goals (SDGs), khususnya SDG 1 (Tanpa Kemiskinan), SDG 8 (Pekerjaan Layak dan Pertumbuhan Ekonomi), SDG 9 (Industri, Inovasi, dan Infrastruktur) dan SDG 16 (Perdamaian, Keadilan, dan Institusi yang Kuat) melalui peningkatan literasi keuangan dan tata kelola usaha yang lebih baik. Secara keseluruhan, program ini memberikan dampak positif bagi keberlanjutan bisnis UMKM binaan dan direkomendasikan untuk dilanjutkan dengan pendampingan rutin serta pelatihan lanjutan di bidang manajemen keuangan dan transformasi digital.
ESG AND TAX AVOIDANCE: THE MODERATING ROLE OF BOARD GENDER DIVERSITY IN INDONESIAN ENERGY FIRMS Muhammad Rinaldi; Irwansyah; Iskandar; Ledy Setiawati; Melda Aulia Ramadhani
JAT : Journal Of Accounting and Tax Vol. 5 No. 2 (2026): Special Issue
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/4s8nwh74

Abstract

This study examines the relationship between environmental, social, and governance (ESG) disclosure and tax avoidance and investigates the moderating role of board gender diversity among Indonesian energy firms. The study uses an unbalanced panel of 42 energy firms listed on the Indonesia Stock Exchange during 2019–2024, comprising 241 firm-year observations. ESG disclosure is measured using a 42-item disclosure index constructed through content analysis of annual, sustainability, and integrated reports. Board gender diversity is measured as the proportion of female directors relative to the total number of directors. Tax avoidance is primarily proxied by the effective tax rate (ETR), while the cash effective tax rate (CETR) is employed for robustness testing. The hypotheses are tested using pooled ordinary least squares with standard errors clustered at the firm level and year effects. The results show that broader ESG disclosure is associated with higher ETR, indicating lower tax avoidance. The interaction between ESG disclosure and board gender diversity is also positive and statistically significant, indicating that the association between ESG disclosure and lower tax avoidance becomes stronger as female representation on the board increases. The findings remain consistent when CETR is used as an alternative tax avoidance measure. These results highlight the relevance of board gender diversity in understanding the relationship between sustainability disclosure and corporate fiscal behavior.
Co-Authors Agus Setiawaty Fibriyani Nur Khairin Irwansyah Ledy Setiawati Melda Aulia Ramadhani Muhammad Rinaldi Noor, Aspyan Risnawati Ramli