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All Journal JURNAL PENGABDIAN KEPADA MASYARAKAT JURNAL MANAJEMEN BISNIS Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat eCo-Fin JRABA Lamahu: Jurnal Pengabdian Masyarakat Terintegrasi Jurnal Pengabdian Pada Masyarakat Reinforce: Journal of Sharia Management Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management
Najihah, Naila
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Model Socioenvipreneur Melalui Inisiasi Bank Sampah Berbasis Masyarakat Mutoharoh, Mutoharoh; Najihah, Naila; Ifada, Luluk Muhimatul; Adiwijaya, Zainal Alim
Lamahu: Jurnal Pengabdian Masyarakat Terintegrasi Vol 5, No 1: February 2026
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/ljpmt.v5i1.36180

Abstract

Suboptimal waste management in Bangunharjo Village has led to environmental degradation and a decline in community quality of life. In response to this condition, a community service program was implemented through mentoring activities and the initiation of a community-based waste bank adopting a socioenvipreneur approach. The program involved members of the Family Welfare Empowerment (PKK) group from 24 neighborhood units (RT) and was carried out using a Participatory Learning and Action method that emphasized active community engagement throughout all stages of the program. Program success indicators included the establishment of waste bank management structures at the neighborhood level with a minimum participation target of 50% of RTs, the completeness of administrative records and activity reports, and the achievement of sustainable operational margins. Implementation over a six-month period, from May to October, demonstrated that the application of direct financial incentive and sanction mechanisms was more effective in maintaining stable and consistent community participation than the waste donation model. The average waste sales revenue generated per neighborhood unit ranged from IDR 1,500,000 to IDR 2,000,000. The socioenvipreneur-based waste bank approach demonstrates its feasibility as a community empowerment strategy that integrates social, environmental, and economic dimensions.
THE INFLUENCE OF THE INDEPENDENT BOARD OF COMMISSIONERS, AUDIT COMMITTEES, AND AUDIT QUALITY ON TAX AVOIDANCE Wulandari, Yuyun Hardika; Najihah, Naila
Reinforce: Journal of Sharia Management Vol. 4 No. 2 (2025)
Publisher : Faculty of Islamic Economic and Business (FEBI), Sayyid Ali Rahmatullah State Islamic University (UIN SATU) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/reinforce.v4i2.11315

Abstract

This study aims to analyze the effects of an independent board of commissioners, an the audit committee, and audit quality on tax avoidance in consumer goods companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. A quantitative approach was employed using multiple linear regression in EViews. The sample comprised 93 companies selected through purposive sampling. Partial test results showed that the audit committee had a significant negative effect on tax avoidance (p = 0.048 < 0.05), while the independent board of commissioners (p = 0.279 > 0.05) and audit quality (p = 0.187 > 0.05) had no significant effect. The simultaneous test (F-test) indicated that the three variables collectively did not significantly influence tax avoidance (sig = 0.456 > 0.05). The coefficient of determination (R²) was 0.011, indicating that the model explained only 1.1% of the variation in tax avoidance, with the remaining variation influenced by variables outside the model. These findings underscore the importance of strengthening the audit committee's oversight of corporate tax practices, while further studies are needed to examine the impact of other internal and external governance factors.
Co-Authors Asmara, Sungging Pinilih Chandra Devi Permatasari Indah Yuliana Indri Kartika, Indri Luluk Muhimatul Ifada Maya Indriastuti Mutaharoh, Mutaharoh Mutoharoh, Mutoharoh Winarsih Winarsih Wulandari, Yuyun Hardika Zainal Alim Adiwijaya, Zainal Alim