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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Pajak Indonesia (Indonesian Tax Review) Jati: Jurnal Akuntansi Terapan Indonesia Jurnal Abdi Mandala Journal of Islamic Finance and Accounting Research
Indriastuti, Mila
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Religion Economics, Econometrics & Finance Education

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Optimalisasi Literasi Kewirausahaan Di Kalangan Remaja Guna Mendukung Agenda Sustainable Development Goals (SDGs) Indriastuti, Mila; Nugraha, Irham Satya; Permana, Andrian Chandra; Zahra, Mutiara; Khoiriah, Luluk; Insanah, Trishie Yogi Nur; Gustia, Rizka
Jurnal Abdi Mandala Vol. 3 No. 2 (2024): Jurnal Abdi Mandala Volume 3 Nomor 2 Oktober Tahun 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jam.v3i2.689

Abstract

Pemahaman kewirausahaan bagi generasi Z (Gen Z) memiliki peran penting dalam mencapai tujuan Pembangunan Berkelanjutan (SDGs) di Indonesia. Tujuan dari pengabdian masyarakat ini adalah untuk memberikan edukasi serta meningkatkan pemahaman kewirausahaan bagi Gen Z di lingkungan SMK yang berlokasi di Jakarta Timur. Metode yang digunakan pada program ini adalah Community-Based Participant Research (CBPR) yang diawali dengan observasi permasalahan mitra, sosialisasi, serta melakukan seminar yang mencakup tema pengenalan kewirausahaan, memanfaatkan peluang, sehingga menumbuhkan pemahaman dalamkewirausahaan. Untuk mengetahui tingkat efektivitas program ini, maka dilakukan pretest dan posttest terhadap semua peserta seminar. Hasil menunjukkan bahwa adanya peningkatan pemahaman siswa sebesar 80% setelah mendapatkan materi dari narasumber. Nilai ini diambil dari 34 siswa, sebelum pretest siswa yang memiliki nilai range 70 – 100 hanya sebesar 5,9%. Sementara presentasi posttest pada range nilai yang sama mengalami peningkatan sebesar 91,2%. Hasil evaluasi ini akan menjadi dasar bagi tim PKM FEB UHAMKA untuk melanjutkan upaya yang sama di berbagai sekolah menegah kejuruan di wilayah Jabodetabek agar semua siswa teredukasi tentang kewirausahaan dan dapat memanfaatkan era digital sekarang ini.
The Contribution of Tax Incentives during Core Tax Administration System to Enhance ESG Performance in Indonesia Indriastuti, Mila; Ardin, Galih
JURNAL PAJAK INDONESIA Vol 8 No 2 (2024): Transformasi Perpajakan: Peran Artificial Intelegence dalam sistem perpajakan mod
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v8i2.3418

Abstract

The application of Environmental, Social, and Governance (ESG) principles is increasingly becoming a global concern as an indicator of corporate sustainability. However, in Indonesia, tangible support from the government in the form of fiscal incentives for companies with good ESG performance is still limited. This study aims to examine the tax incentive policies that apply during the implementation of the core tax administration system (CTAS) to companies that have good ESG performance. The research method used is qualitative with a narrative approach, where data is obtained through interviews with competent informant in the field of taxation and ESG. The results show that during the CTAS implementation period, the Indonesian government has not fully provided specific tax incentives for companies with superior ESG performance. This indicates the need for tax policy reformulation in order to encourage sustainable business practices through more targeted incentives.
Environmental education and ecological sensitivity shaping economics students behavior in Indonesia Indriastuti, Mila; Wardana, Arief Budi; Safitra, Dhian Adhetiya; Sihombing, Pardomuan Robinson
Jurnal Akuntansi dan Auditing Indonesia Vol. 30 No. 1 (2026)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol30.iss1.art2

Abstract

This study investigates the effect of environmental education and ecological sensitivity across different institutional types to environmental behavior among economics and business students in Indonesia. Using a quantitative approach, data were collected through a 35-item questionnaire administered to 565 students from economics and business faculties at institutions under the Ministry of Education, Culture, Research, and Technology and those coordinated by other ministries or government agencies. Data were analyzed using t-tests, Structural Equation Modeling–Partial Least Squares, and Multi-Group Analysis. The findings reveal significant differences in environmental behavior across institution types and show that environmental education and ecological sensitivity positively and significantly influence students’ environmental behavior. This study extends the CADMIACA framework by integrating institutional context into the analysis of environmental behavior in Indonesia. However, the study is limited to economics and business students and relies on self-reported data. The results contribute to literature and offer implications for curriculum and policy.
Situational Logic Before Strategy: Antenarratives of Export Sustainability in Green MSMEs in Indonesia Qadri, Resi Ariyasa; Indriastuti, Mila
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 9, No 1: March 2026
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v9i1.30716

Abstract

Guided by the premise of situational logic before strategy, this study examines how export sustainability is enacted by green micro, small, and medium enterprises (MSMEs) as an emergent organizational process rather than as the adoption of predefined sustainability models. Data were collected through in-depth semi-structured interviews with MSME owner-managers engaged in export activities, complemented by documentary analysis of sustainability-related policies and MSME-related papers. Data analysis followed an interpretive and abductive approach, tracing fragmented practices and forward-looking accounts through the lenses of situational logic and antenarrative analysis. The findings show that export sustainability emerges through fragmented, provisional practices shaped by resource constraints, market dynamics, and institutional tensions. Rather than implementing coherent sustainability strategies, owner-managers enact sustainability through situated judgment, where practices precede formalization and coherence is constructed retrospectively through everyday sensemaking. Practically, the study suggests that sustainability support for exporting MSMEs should move beyond standardized models and instead recognize the situated conditions under which sustainability is enacted in organizational life.
DETERMINAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY: UKURAN PERUSAHAAN SEBAGAI VARIABEL KONTROL Kenty Riesmi Mustika Anggraini; Ramdani, Safier; Indriastuti, Mila; Wulan, Mulyaning
Journal Of Islamic Finance And Accounting Research Vol. 5 No. 2 AGUSTUS (2026): JAFAR 2026
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jafar.2026.29334

Abstract

Dalam era globalisasi, transparansi laporan corporate social responsibility (CSR) sektor health care menjadi krusial akibat maraknya krisis legitimasi publik terkait isu lingkungan dan keselamatan. Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh profitabilitas dan keberadaan dewan komisaris independen terhadap pengungkapan CSR, dengan ukuran perusahaan sebagai variabel kontrol. Menggunakan metode kuantitatif dengan data sekunder, populasi penelitian mencakup perusahaan sektor health care yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2022–2023 dan sampel yang digunakan sebanyak 16 perusahaan dengan 32 observasi. Data dianalisis menggunakan regresi linear berganda melalui perangkat lunak SPSS 26 setelah dinyatakan lolos seluruh uji asumsi klasik. Hasil uji t menunjukkan bahwa profitabilitas berpengaruh negatif dan signifikan terhadap pengungkapan CSR, mengindikasikan bahwa perusahaan dengan laba tinggi cenderung mengurangi pengungkapan karena merasa posisi legitimasinya telah aman. Sebaliknya, dewan komisaris independen berpengaruh positif dan signifikan, membuktikan efektivitas fungsi pengawasan eksternal dalam mendorong akuntabilitas dan transparansi pelaporan. Sementara itu, variabel kontrol ukuran perusahaan tidak memiliki pengaruh signifikan. Secara simultan (uji F), seluruh variabel independen berpengaruh signifikan dengan nilai Adjusted R Square sebesar 50,8%. Kesimpulannya, pengungkapan CSR sektor kesehatan pasca-pandemi lebih didorong oleh kebutuhan memulihkan legitimasi saat profit turun dan kuatnya pengawasan tata kelola.
Co-Authors Ardin, Galih Gustia, Rizka Insanah, Trishie Yogi Nur Kenty Riesmi Mustika Anggraini Khoiriah, Luluk Nugraha, Irham Satya Permana, Andrian Chandra Qadri, Resi Ariyasa Ramdani, Safier Safitra, Dhian Adhetiya Wardana, Arief Budi Wulan, Mulyaning Zahra, Mutiara