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This Author published in this journals
All Journal IJEBD (International Journal Of Entrepreneurship And Business Development) JASF (Journal of Accounting and Strategic Finance) Journal of Nonformal Education
Latif, Imam Nazarudin
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Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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The Role of Corporate Social Responsibility Decoupling on Corporate Tax Avoidance Latif, Imam Nazarudin; Efrina, Liona; Mauliyah, Nur Ika
JASF: Journal of Accounting and Strategic Finance Vol. 6 No. 1 (2023): JASF (Journal of Accounting and Strategic Finance) - June 2023
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v6i1.388

Abstract

Tax avoidance is an issue that continues to generate debate and controversy for its ethics in the business world. Corporate Social Responsibility (CSR) has emerged as a significant factor in bridging the gap between government needs for tax revenues and corporate goals for economic growth. However, based on neo-institutional theory, companies may only show CSR symbolically without taking appropriate concrete actions, creating a gap between communication and actions related to CSR. This action, called CSR decoupling, can create the risk of greenwashing, namely the practice of deceiving the public about a company's environmental or social performance. Therefore, this study aims to investigate the relationship between CSR decoupling and tax avoidance. This exploratory and quantitative research used companies in the food and beverage industry for 2019-2021. Using the purposive sampling method, out of 23 from 72 companies selected, and 69 data were processed with SPSS. The results show that CSR decoupling positively influences tax avoidance, even after the robustness test. This result implies that companies that carry out CSR decoupling tend not to comply with tax regulations formally, although not substantially. The result also depends on the size of the audit committee, the size of the company, and the return on assets. These findings might be useful for policymakers, shareholders, management and board members, audit committees, and investors.
Analysis of Education Financing of Non-Formal Educational Institutions: a Case Study on Course Educational Institutions Sukoco, Agus; Budi, Gagah Agung Sulistyo; Latif, Imam Nazarudin; Bon, Abdul Talib Bin
Journal of Nonformal Education Vol. 10 No. 2 (2024): Equivalency education and community education
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jone.v10i2.13771

Abstract

Non-formal educational institutions such as course institutions are educational paths outside of formal education that can be carried out in a structured and tiered manner. The purpose of this study is to identify effective partnership strategies in raising funds for education financing in course institutions, as well as to develop the quality and relevance of non-formal education to the needs of the world of work. The literature review will encompass various sources, including peer-reviewed journal articles, government reports, and case studies that discuss the financing mechanisms of non-formal educational institutions. Key areas of focus will include the identification of effective partnership strategies, fund management practices, and quality development initiatives within course institutions. By synthesizing findings from multiple studies, this research aims to provide a holistic understanding of how course institutions can effectively secure funding and improve educational outcomes. The findings of this study are related to the Partnership Strategy: More course institutions are working with the government and the private sector to raise funds. These partnerships help improve the accessibility and quality of education. Fund Management: Effective fund management through appropriate allocation of aspects of the teaching and learning process, as well as the use of technology to increase efficiency. Quality Development: Improving the quality of education is carried out by prioritizing the allocation of aspects of the teaching and learning process, as well as teacher and staff training. The conclusion of this study is that course institutions can increase the effectiveness and relevance of non-formal education by developing effective partnership strategies, appropriate fund management, and quality development of education that focuses on the teaching and learning process. This research adds value by providing concrete examples of how course institutions can develop partnership and fund management strategies to improve the quality and relevance of non-formal education. In addition, this study also emphasizes the importance of focusing on the teaching and learning process in improving the quality of education.
Sustainable Capital Budgeting: Assessing Long-Term Effects Beyond Profitability Nurfitriani, Nurfitriani; Latif, Imam Nazarudin
JASF: Journal of Accounting and Strategic Finance Vol. 8 No. 1 (2025): JASF (Journal of Accounting and Strategic Finance) - June 2025
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v8i1.581

Abstract

Purpose: This research seeks to create and implement a multidimensional scoring mechanism for assessing sustainability initiatives across several sectors. The research aims to transcend conventional financial measurements by incorporating economic, environmental, social, and governance (EESG) factors, thereby providing a more comprehensive framework for project evaluation. Method: This study employs a literature-based conceptual framework and a composite indicator methodology to create weighted score matrices for three separate case studies: a carbon retrofit program, a regional water infrastructure enhancement, and a circular packaging business. Each case is assessed using twelve indicators and displayed on radar charts to show performance profiles and strategic trade-offs. Findings: The results indicate that each project excels in different areas, highlighting the need for evaluations to consider the situation. The carbon retrofit argument is strong in terms of the environment and governance, while the water infrastructure project is balanced and has a big social impact. The circular packaging project earns high marks for environmental innovation and community engagement, despite not generating as much revenue. Radar charts are a good way to show these profiles, which helps with clear decision-making and comparing different sectors. Novelty/Value: This study advances theory by transforming EESG dimensions into a versatile, reproducible framework. In practice, it provides individuals involved in sustainability planning, investing, and policymaking with a tool to aid their decision-making. The model can be applied across various industries and locations, making it a versatile tool for open evaluation that focuses on driving positive change in line with global sustainability goals.
Study on the Effect of Performance Mediation on the Relationship between Work Discipline, Motivation and Compensation on Teacher Quality in Junior High School (SMP) in Kongbeng District Majuliyati, Majuliyati; Rachman, Marjoni; Latif, Imam Nazarudin
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 8 No 6 (2025): November 2025
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v8i6.3456

Abstract

Purpose: The purpose of this study is to analyze the influence of work discipline, work motivation, and compensation on teacher performance, as well as their influence on the quality of teacher performance both directly and through the mediation variables of teacher performance in junior high schools (SMP) in Kongbeng District Design/methodology/approach: This study uses a quantitative approach with a survey method. The sample consisted of 76 junior high school teachers in Kongbeng District who were selected using the purposive sampling technique. Data was collected through a questionnaire that had been validated and analyzed using Structural Equation Modeling (SEM) with the help of SmartPLS software to test the influence of work discipline, motivation, and compensation on teacher quality through performance as a mediating variable. Findings: The results of the study show that work discipline, motivation, and compensation have a positive and significant effect on teacher performance. Teacher performance also has a positive effect on teacher quality, and significantly mediates the relationship between work discipline, motivation, and compensation and teacher quality. Research limitations/implications: the use of cross-sectional designs that only describe momentary conditions, the use of self-report questionnaires that have the potential to cause perception bias, and the use of external factors such as leadership, facilities, and organizational culture that may also affect teacher performance and quality. Practical implications: These findings confirm that improving teacher quality can be achieved not only through direct factors such as motivation and compensation, but also through improved teacher performance. The practical implication is the importance of the role of school management in strengthening work discipline, providing appropriate motivation, and proper compensation to support the overall improvement of teacher performance and quality. Paper type: Research paper
Co-Authors Agus Sukoco Bon, Abdul Talib Bin Budi, Gagah Agung Sulistyo Liona Efrina S Majuliyati, Majuliyati Mauliyah, Nur Ika Nurfitriani Nurfitriani, Nurfitriani Rachman, Marjoni