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All Journal Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Wacana Ekonomi Summa : Journal of Accounting and Tax
Alkautsar, Muslim
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Profitabilitas, Ukuran Perusahaan dan Leverage Terhadap Carbon Emission Disclosure Pada Perusahaan Manufaktur Padila, Ajeng; Alkautsar, Muslim; Nurlaela, Lina
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 8 No 2 (2025): Artikel Riset Juli 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v8i2.2125

Abstract

Tujuan dari penelitian ini untuk menilai bagaimana profitabilitas, ukuran perusahaan, dan leverage berpengaruh pada pengungkapan emisi karbon. Data sekunder diperoleh dari Laporan keuangan tahunan 2020–2023 dan laporan keberlanjutan perusahaan manufaktur yang tercatat di BEI. Metode yang digunakan analisis regresi linier berganda dan purposive sampling dengan alat analisis spss versi 3.0. Delapan puluh perusahaan dipilih sebagai sampel untuk analisis. Hasil penelitian menunjukkan bahwa profitabilitas dan leverage memiliki pengaruh positif yang signifikan terhadap tingkat pengungkapan emisi karbon. Sebaliknya, ukuran perusahaan justru memberikan pengaruh negatif terhadap pengungkapan emisi karbon, yang berarti semakin besar perusahaan, kecenderungan untuk mengungkapkan emisi karbon semakin berkurang. kata kunci : Pengungkapan Emisi Carbon, Profitabilitas, Ukuran, Perusahaan dan Leverage
Hard Skill of Human Resource Enhances Innovation Individual Capability at Coffee Small Medium Entreprises Fauziah, Hanifah; Hermina, Tinneke; Basit, Acep Abdul; Alkautsar, Muslim; Wufron, Wufron
Jurnal Wacana Ekonomi Vol 24 No 2 (2025): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v24i2.42357

Abstract

The purpose is to analyze the effect of hard skills on innovation individual capabilities at coffee small and medium enterprises. Data collection was carried out by census sampling of 45 respondents at 17 coffee SMEs. The results of the questionnaire were returned and valid. Simple regression linear analysis used for data processing. The research results show that individual innovation capability among coffee SMEs in is influenced by hard skills. The ability to use software and the internet, utilize tools and equipment, as well as conceptual thinking, can trigger the implementation of innovations and problem-solving in coffee processing for coffee SMEs. Thus, the actor of coffee SMEs can enhance their hard skills, as these skills play a crucial role in supporting their success, innovation, and sustainable growth in this competitive and rapidly evolving industry.
Digital Tax Transformation and Corporate Compliance: Evidence from Indonesia’s e-Bupot Unification System Kawuri, Sri; Alkautsar, Muslim; Putri, Marissa Disthy
Summa : Journal of Accounting and Tax Vol. 2 No. 4 (2024): October 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v2i4.886

Abstract

Indonesia has advanced digital tax reforms through the e-Bupot Unification system, mandated since April 2022, to centralize withholding tax reporting (PPh 4(2), 15, 22, 23/26). This study assesses its effectiveness in improving corporate compliance—timeliness, accuracy, and error reduction—during March–June 2024. Using a quasi-experimental before–after design, data were collected from e-Bupot logs, DJP e-filing records, and taxpayer registries for 250 corporations. Indicators included on-time filing, validity of submissions, and error rates. Analysis combined descriptive statistics, paired t-tests, and regression. Results show substantial progress: on-time filing rose from 74.2% to 88.6%, validity rates from 81.5% to 93.2%, while error rates declined from 6.4% to 2.1%. Regression confirmed significant effects of PJAP integration and firm size. Larger firms and PJAP users achieved stronger compliance, whereas SMEs improved modestly, limited by IT capacity. Sectoral differences emerged, with service and e-commerce outperforming manufacturing. Consistent with OECD and IMF findings, e-Bupot demonstrates digital platforms’ effectiveness in reducing compliance gaps. While the system benefits larger firms most, SMEs require training, infrastructure support, and simplified interfaces. Policymakers should expand PJAP partnerships, adopt sector-specific approaches, and invest in digital literacy to ensure equitable outcomes. This study provides empirical evidence from a developing economy, affirming digital reforms’ role in strengthening compliance and modernizing tax governance.
Co-Authors Basit, Acep Abdul Fauziah, Hanifah Hanifah - hanifah hanifah Hermina, Tinneke Kawuri, Sri nurlaela, lina Padila, Ajeng Putri, Marissa Disthy Romdhon, Mochamad Wufron Wufron