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All Journal Panrita Abdi - Jurnal Pengabdian pada Masyarakat JMM (Jurnal Masyarakat Mandiri) SEIKO : Journal of Management & Business AkMen JURNAL ILMIAH YUME : Journal of Management JURNAL MANAJEMEN BISNIS Nobel Management Review JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Research Horizon RESTITUSI : Jurnal Riset Perpajakan
Andi Marlinah
Institut Teknologi Dan Bisnis Nobel Indonesia
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The Impact of Green Taxes on Regional Tax Revenue and Environmental Sustainability: Evidence from Makassar City Marlinah, Andi; Rachma, Nur
Research Horizon Vol. 5 No. 6 (2025): Research Horizon - December 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.6.2025.906

Abstract

The global environmental crisis demands innovative solutions that integrate economic and ecological objectives. Green tax has emerged as a strategic fiscal policy instrument that not only aims to correct negative externalities but also has the potential to increase regional revenue. This study aims to examine the effect of implementing a green tax on regional tax revenue and environmental sustainability, focusing on the non-cyclical consumer sector. The research method used was a quantitative approach with stratified random sampling of 50 respondents (tax officials, business actors, and the public). Data were collected through questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that the green tax has a positive and significant effect on both dependent variables. Specifically, the green tax has a strong effect on environmental sustainability (path coefficient = 0.645; p-value = 0.000) and a significant effect on regional tax revenue (path coefficient = 0.532; p-value = 0.000). These findings confirm that green taxes can be a dual solution: a source of fiscal revenue and a tool to encourage the transition to sustainable development.
PENYUSUNAN LAPORAN KEUANGAN UMKM BERDASARKAN SAK EMKM BERBANTUAN MICROSOFT EXCEL Rachma, Nur; Rahman, Karlina Ghazalah; Marlinah, Andi; Nurfaulia, Nurfaulia
JMM (Jurnal Masyarakat Mandiri) Vol 8, No 3 (2024): Juni
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v8i3.23047

Abstract

Abstrak: UMKM (Usaha Mikro, Kecil dan Menengah) mempunyai peranan yang cukup penting dalam mengembangkan perekonomian di Indonesia. Sayangnya hingga saat ini masih terdapat permasalahan yang menyebabkan UMKM belum berkembang secara maksimal, salah satu penyebabnya adalah kurangnya perhatian terhadap pentingnya penyusunan laporan keuangan. Tujuan dari Kegiatan ini adalah untuk meningkatkan skill terutama hardskill dalam hal proses pencatatan keuangan yang dilakukan oleh UMKM di kelurahan Darma Kabupaten Polman, kemudian merancang laporan keuangan dengan Microsoft Excel dan menyusun laporan keuangan berdasarkan SAK EMKM. Mitra sendiri adalah masyarakat yang merupakan pelaku UMKM sebanyak 40 orang di Kelurahan Darma,kabupaten polewali Mandar. elaksanaan pengabdian ini sendiri melibatkan pelaku UMKM, lurah dan staf Kelurahan Darma , dosen ITB Nobel Indonesia, dan mahasiswa ITB Nobel Indonesia. Jumlah yang terlibat adalah 40 orang, teknik pengumpulan data yang di gunakan dalam pengabdian ini adalah dengan metode Sosialisasi, Workshop, wawancara dengan jumlah 5 soal,dokumentasi dan evaluasi dengan menggunakan kuisioner dengan jumlah 10 soal.Secara keseluruhan persentase pemahaman mitra adalah sebesar 75 % atau setara 30 Mitra. Hasil yang dicapai adalah pelaku UMKM dapat membuat dan memahami pembuatanlaporan keuangan dengan menggunakanMicrosoft Excell.Abstract: MSMEs (Micro, Small and Medium Enterprises) have an important role in developing the economy in Indonesia. Unfortunately, until now there are still problems that cause MSMEs to not develop optimally, one of the causes is the lack of attention to the importance of preparing financial reports. The aim of this activity is to find out the financial records that have been carried out by MSMEs in the Darma sub-district, Polman Regency, then design financial reports using Microsoft Excel and prepare financial reports based on SAK EMKM. The partners themselves are the people of Darma Village, the Darma sub-district government, Polewali sub-district, Polwali Mandar district. The implementation of this service itself will involve the village head and Darma sub-district staff, ITB Nobel Indonesia lecturers, and ITB Nobel Indonesia students. The number involved is 40 people. The data collection techniques used in this research are socialization, workshops, interviews, and documentation and evaluation methods. using a questionnaire. Overall the percentage of partner understanding is 75% or the equivalent of 30 partners. The results achieved are that MSMEs can create and understand financial reporting using Microsoft Excel.
Co-Authors - Indrawan Azis, - Abdullah Abdullah Ali Ibrahim Andi Ririn Oktaviani Andi Widiawati Asbi Amin Dara Ayu Nianty Irfansyah, Muh. Nur Nur Rachma Nurfaulia, Nurfaulia Nurhaeda Nurhaeda Nurmasitah, Sita Payu, Anita Achmad Rachma, Nur Rahman, Karlina Ghazalah Sukmawati Sukmawati