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All Journal Jurnal Ekonomi JURNAL ILMIAH MANAJEMEN & BISNIS JOURNAL OF APPLIED ACCOUNTING AND TAXATION Owner : Riset dan Jurnal Akuntansi Ekono Insentif Jurnal Online Insan Akuntan JAAF (Journal of Applied Accounting and Finance) Jurnal Proaksi Jurnal Akuntansi Bisnis Pelita Bangsa East Asian Journal of Multidisciplinary Research (EAJMR) Journal of Trends Economics and Accounting Research Jurnal Pengabdian Pelitabangsa International Journal of Scientific Multidisciplinary Research (IJSMR) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Riset Akuntansi Jurnal Kabar Masyarakat Jurnal Lentera Pengabdian Jurnal Ekonomi, Bisnis, dan Humaniora Jurnal Pelita Pengabdian GEMBIRA (Pengabdian Kepada Masyarakat) Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat Dedikasi : Jurnal Pengabdian Lentera Indonesian Journal of Economic & Management Sciences (IJEMS) Journal of Scientific Interdisciplinary Masyarakat Berkarya: Jurnal Pengabdian dan Perubahan Sosial LAN TABUR: JURNAL EKONOMI SYARIAH SEMANIS
Dian Sulistyorini Wulandari
Fakultas Ekonomi, Universitas Pelita Bangsa
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

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Financial Statement Training for Transparent and Accountable MSME Tax Reporting Dian Sulistyorini Wulandari; Neng Asiah; Widiastuti Widiastuti; Elektra Naurah Salsabila
Lentera Pengabdian Vol. 4 No. 03 (2026): Juli 2026
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/lp.v4i03.1358

Abstract

Micro, small, and medium enterprises continue to face challenges in financial management, particularly in preparing systematic financial statements and fulfilling tax obligations. These limitations often result in poor financial information quality and hinder effective business decision-making and tax compliance. This community service program aimed to improve the knowledge and skills of business owners in preparing financial statements as a basis for transparent and accountable tax reporting. The activity was conducted at Pelita Bangsa University on June 19, 2026, involving nine micro, small, and medium enterprise owners from Bekasi Regency. The program employed socialization, training sessions, hands-on financial statement preparation practices, tax reporting simulations, and mentoring in the use of simple financial recording technology. Evaluation was carried out through observation, interviews, and assessments conducted before and after the training. The results demonstrated an improvement in participants' understanding of transaction recording, financial statement preparation, and tax reporting procedures. Participants were also able to implement more structured financial recording practices and utilize simple technology to support business financial management. The program contributed positively to strengthening financial management capacity and increasing tax awareness among participants. Therefore, the training and mentoring activities can serve as an effective empowerment strategy to support more transparent, accountable, and sustainable business management practices.
Do Financial Reporting Transparency and Green Accounting Reduce Tax Avoidance? The Mediating Role of Environmental Performance Dian Sulistyorini Wulandari; Neng Asiah; Elektra Naurah Salsabila
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 2 (2026): Juni: Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v4i2.2489

Abstract

Tax avoidance continues to attract considerable attention from regulators, investors, and other stakeholders because it affects government revenue, corporate transparency, and public trust. At the same time, increasing expectations for sustainable business practices have encouraged companies to improve financial reporting transparency and adopt green accounting as part of their environmental and governance responsibilities. However, previous studies provide inconsistent evidence regarding whether these practices genuinely reduce tax avoidance or merely serve as legitimacy mechanisms. Therefore, this study aims to examine the effects of financial reporting transparency and green accounting on tax avoidance, with environmental performance acting as a mediating variable. The study employs a quantitative explanatory research design using secondary data collected from annual reports, sustainability reports, and financial statements of non-financial companies listed on the Indonesia Stock Exchange during the 2021–2025 period. The data are analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to evaluate both direct and indirect relationships among the variables. The findings indicate that financial reporting transparency and green accounting significantly reduce tax avoidance, while environmental performance partially mediates these relationships. These results suggest that greater corporate transparency and environmental accountability contribute to more responsible tax behavior. The study provides theoretical contributions to agency, stakeholder, and legitimacy theories and offers practical implications for regulators and corporate managers in promoting sustainable governance and ethical tax compliance.
Artificial Intelligence Readiness, Digital Infrastructure, and Sustainable Profitability: Evidence from Bank Syariah Indonesia Mohammad Hatta Fahamsyah; Dian Sulistyorini Wulandari; Muhammad Najamuddin Dwi Miharja; Listian Indriyani Achmad; Nizar Febriana; Rifki Saputra
Lan Tabur: JURNAL EKONOMI SYARIAH Vol. 8 No. 1 (2026): September
Publisher : LAN TABUR: Jurnal Ekonomi Syariah The Islamic University of KH. Achmad Muzakki Syah Jember, East Java. Jember Jln. Manggar Gebang Poreng 139A Patrang Jember Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53515/lt.v8i1.212

Abstract

Introduction: The rapid advancement of Artificial Intelligence (AI) and digital transformation has significantly reshaped the Islamic banking industry, requiring financial institutions to strengthen technological capabilities while maintaining sustainable performance. This study aims to examine the effects of Artificial Intelligence Readiness and Digital Infrastructure on the Profitability of Islamic Commercial Banks in Indonesia, with Sustainability Performance serving as a mediating variable. Methods: This study employs a quantitative explanatory research design using secondary panel data collected from the Annual Reports, Sustainability Reports, and audited financial statements of Islamic Commercial Banks in Indonesia during the 2020–2025 period. Artificial Intelligence Readiness, Digital Infrastructure, and Sustainability Performance are measured using disclosure indices developed through content analysis, while Profitability is measured using Return on Assets (ROA). The data are analyzed using panel regression and mediation analysis. Results: The findings indicate that Artificial Intelligence Readiness and Digital Infrastructure positively influence Sustainability Performance. Furthermore, Artificial Intelligence Readiness, Digital Infrastructure, and Sustainability Performance have positive and significant effects on profitability, indicating that sustainability performance partially mediates the relationship between digital capabilities and financial performance. These findings demonstrate that technological readiness and digital infrastructure contribute to improving operational efficiency, governance quality, and the long-term financial performance of Islamic Commercial Banks. Conclusion and Suggestion: The study concludes that integrating AI readiness with robust digital infrastructure supports sustainable profitability through improved sustainability performance. Islamic Commercial Banks are therefore encouraged to strengthen investments in AI technologies, digital infrastructure, and sustainability initiatives as integrated strategic priorities. Future research is recommended to expand the observation period, include cross-country Islamic banking data, and incorporate additional variables such as digital innovation capability, cybersecurity readiness, and corporate governance to provide a broader understanding of sustainable digital transformation in the Islamic banking sector.
Co-Authors Ade Priyani Adi Maryadi Adilista Puspa Aliya Lutfi Agus Fuadi Agus Fuadi Agus Fuadi Ahmad Bukhori Muslim Ahmad Bukhori Muslim Ahmad Bukhori Muslim Aji Saputra Aji Saputra Angga Deni Pratama Arthamivia Brilyana Rasidi Benny Oktaviano Benny Oktaviano Cecilia Margaretha Sinaga Cecilia Margaretha Sinaga Sinaga Christine Yuliyanti Tiurma Cleo Jesy Sulistyani Devi Suci Wijayanti Dhani Rosjadi Diah Ayu Prihasteti Dian Sukma Lestari Diana Anggraeni Dina Faradilla Djatnicka, Erlina Edi Tri Wibowo Edi Tri Wibowo Edi Triwibowo Edi Triwibowo Elektra Naurah Salsabila Elektra Naurah Salsabila Erlina W Djatnicka Erlina Widayanti Erlina Widayanti Erlina Widayanti Djatnicka Erman Firmansyah Ermi Yanti Fahamsyah, Mohammad Hatta Fedia Chairunnisa Fuadi, Agus Hafida Nashna Syafiqoh Hurian Kamela Ilham Dwi Saputro Ilham Dwi Saputro imamudin Ita Sari Jamian Purba Jamian Purba Khansa Naelil Muna KHOIRUN NISA Kuwat Riyanto Kuwat Riyanto Lela Laelatul Mubarokah Leni Anggraini Lisa Kustina Listian Indriyani Achmad Mainatul Khasanah Marina Marsha Rose Delima Maulina Dyah Permatasari Maulina Dyah Permatasari Mey Anjelika Muhamad Surya Muhammad Ahmi Husein Muhammad Andre Hafidz Lyzen Muhammad Asrori Muhammad Najamuddin Dwi Miharja Muthia Mahmudah Mutiara Arvia Rachman Nandhito Kuslesmana Nazwa Putri Hidayat Neng Asiah Neng Asiah Neng Deti Rohimah Nining Yuningsih Nizar Febriana Nugroho, Arief Teguh Nur Asti Amalia Nur Cahyonowati Oktaviano, Benny Perdana Ricardo Perdana Ricardo Purba, Jamian Putri Edelweis Aprilia Revina Pasha Rifki Saputra Rindah Putri Lestari Rustianah Rustianah Rustianah Rustianah Sabbarudin Salmiya Kartika Satinah Satinah Selfiani Shafa Amelia Putri Sindik Widati Sindik Widati Sinta Angeliya Siti Sopiah Siti Suharyani SRI LESTARI Sunita Dasman Suriyanti Suriyanti Syifa Aulia Syifa Fauziyyah Tirin Wulandari Titi Nandarwati Triwibowo, Edi Verentia Amranani Putri Virza Hardianti Vista Yulianti Vista Yulianti Vista Yulianti Widayanti, Erlina Widiastuti Widiastuti Wisnu Setyawan Yahya, Adibah Yancy Yoga Religia Yohanes Bosco Riando Yulianti, Erni Yulianti, Vista Yurman Zega Yusnia Devarianti