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All Journal West Science Interdisciplinary Studies West Science Accounting and Finance West Science Interdisciplinary Studies International Journal of Pertapsi
Andaningsih, IGP Ratih
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Humanities Economics, Econometrics & Finance Environmental Science Social Sciences

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The Effect of Waste Management Technology, Recycling Policy, and Community Participation on Waste Generation Reduction in East Java Auliani, Restu; Andaningsih, IGP Ratih; Karyasa, Tungga Bhimadi
West Science Interdisciplinary Studies Vol. 2 No. 01 (2024): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v2i01.611

Abstract

This research investigates the intricate interplay of Waste Management Technology, Recycling Policy, and Community Participation in East Java, aiming to discern their collective impact on Waste Generation Reduction. A diverse sample of 250 respondents was analyzed demographically, and their responses were subjected to a rigorous quantitative analysis, employing Structural Equation Modeling with Partial Least Squares (SEM-PLS). The results affirm the validity of the measurement model, establish discriminant validity, and reveal robust structural relationships. Management Technology, Recycling Policy, and Community Participation demonstrate positive and significant associations with Waste Generation Reduction, underscoring the need for a multifaceted approach to sustainable waste management. The study enhances our understanding of waste dynamics in East Java and provides actionable insights for policymakers and practitioners to formulate targeted interventions.
Sustainable Tax Recovery to Prevent Tax Fraud in The Jabodetabek Area Andaningsih, IGP Ratih; Novita, Novita; Nugrahanti, Trinandari Prasetya; Arif, Elsya Meida
International Journal of Pertapsi Vol. 2 No. 2 (2024): August 2024
Publisher : Pertapsi-Indonesia collaborated with Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijp.2.2.49-57

Abstract

In Conducting this field research,researchers conducted field research related to the practice of implementing tax and anti fraud (Tax Fraud) among MSMEs business players in Indonesia which refers to Law No 7 of 2021 in relation to economic recovery in the field of tax reform.The Aim to be achieved in this research to increase revenue .The research method used are used combinations a qualitative method and a quantitative method. A qualitative method used a symetric method with action research, critical analysis, quantitative narrative analysis, a Interviews and practical interview models and field observations with a symetric partial interest analysis approach using informant data. Representatives of business actors in the Jabodetabek area and surroundings areas, in Indonesia which has a gross turnover of 100 million per month. This research is very useful for increasing the potential and revenue of regional taxes and central taxes in the MSMe business distribution sector optimally and optimally. The contribution of the research is to increase tax revenues, especially the MSMe taxation sector. The results of the research are to increase the culture of awareness of paying taxes and be able to increase sources of state revenue.
The Effect of Waste Management Technology, Recycling Policy, and Community Participation on Waste Generation Reduction in East Java Auliani, Restu; Andaningsih, IGP Ratih; Karyasa, Tungga Bhimadi
West Science Interdisciplinary Studies Vol. 2 No. 01 (2024): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v2i01.611

Abstract

This research investigates the intricate interplay of Waste Management Technology, Recycling Policy, and Community Participation in East Java, aiming to discern their collective impact on Waste Generation Reduction. A diverse sample of 250 respondents was analyzed demographically, and their responses were subjected to a rigorous quantitative analysis, employing Structural Equation Modeling with Partial Least Squares (SEM-PLS). The results affirm the validity of the measurement model, establish discriminant validity, and reveal robust structural relationships. Management Technology, Recycling Policy, and Community Participation demonstrate positive and significant associations with Waste Generation Reduction, underscoring the need for a multifaceted approach to sustainable waste management. The study enhances our understanding of waste dynamics in East Java and provides actionable insights for policymakers and practitioners to formulate targeted interventions.
The Effect of Waste Management Technology, Recycling Policy, and Community Participation on Waste Generation Reduction in East Java Auliani, Restu; Andaningsih, IGP Ratih; Karyasa, Tungga Bhimadi
West Science Interdisciplinary Studies Vol. 2 No. 01 (2024): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v2i01.611

Abstract

This research investigates the intricate interplay of Waste Management Technology, Recycling Policy, and Community Participation in East Java, aiming to discern their collective impact on Waste Generation Reduction. A diverse sample of 250 respondents was analyzed demographically, and their responses were subjected to a rigorous quantitative analysis, employing Structural Equation Modeling with Partial Least Squares (SEM-PLS). The results affirm the validity of the measurement model, establish discriminant validity, and reveal robust structural relationships. Management Technology, Recycling Policy, and Community Participation demonstrate positive and significant associations with Waste Generation Reduction, underscoring the need for a multifaceted approach to sustainable waste management. The study enhances our understanding of waste dynamics in East Java and provides actionable insights for policymakers and practitioners to formulate targeted interventions.
The Effect of Internal Auditing on Fraud Prevention in State-Owned Enterprises Andaningsih, IGP Ratih
West Science Accounting and Finance Vol. 3 No. 03 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i03.2412

Abstract

This study investigates the impact of internal audits on fraud prevention in Indonesian state-owned enterprises (SOEs). Using a quantitative approach, data were collected from 105 respondents consisting of internal auditors, finance officers, and managers across various SOEs. A structured questionnaire employing a five-point Likert scale was used to measure the dimensions of internal audit (independence, competence, audit quality, and management support) and fraud prevention (control effectiveness, ethical culture, and monitoring mechanisms). Statistical analysis was conducted using SPSS version 25 through descriptive statistics, classical assumption tests, and simple linear regression. The results revealed that internal audits have a significant positive effect on fraud prevention, with a determination coefficient (R²) of 0.541, indicating that internal audit explains 54.1% of the variance in fraud prevention. The findings confirm that auditor competence, audit independence, and management support play a critical role in strengthening fraud prevention systems. This study supports the Agency Theory and Fraud Triangle Theory, emphasizing internal audit as an essential governance mechanism to mitigate fraud risk and enhance accountability in SOEs. The results provide theoretical and practical insights for policymakers and management to strengthen audit practices and ethical frameworks in public sector governance.
Co-Authors Arif, Elsya Meida Novita Novita Restu Auliani Trinandari Prasetya Nugrahanti Tungga Bhimadi