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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Pajak Indonesia (Indonesian Tax Review) Jurnal Abdi Mandala
Indriastuti, Mila
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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.
Co-Authors Ardin, Galih Gustia, Rizka Insanah, Trishie Yogi Nur Khoiriah, Luluk Nugraha, Irham Satya Permana, Andrian Chandra Safitra, Dhian Adhetiya Wardana, Arief Budi Zahra, Mutiara