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All Journal EQUILIBIRIA JAS-PT Jurnal Analisis Sistem Pendidikan Tinggi Owner : Riset dan Jurnal Akuntansi Media Mahardhika Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Analisa Akuntansi dan Perpajakan JAD: Jurnal Riset Akuntansi & Keuangan Dewantara JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) JURNAL EKSBIS Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Soeropati: Journal of Community Service Community Empowerment Jurnal Pengabdian Masyarakat Indonesia (JPMI) Safari : Jurnal Pengabdian Masyarakat Indonesia JURNAL PENGABDIAN MASYARAKAT AKADEMISI Journal of Business Management and Economic Development Jurnal Ilmiah Ekonomi dan Manajemen JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Pengabdian Masyarakat Indonesia
Yaumi, Sri
Institut Teknnologi Dan Bisnis Ahmad Dahlan Lamongan
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PERAN INSENTIF PAJAK DALAM MENINGKATKAN INVESTASI HIJAU DAN PENURUNAN EMISI KARBON: STUDI EMPIRIS DI INDONESIA Sri Yaumi; Rita Nataliawati; Mesra Berlyn Hakim; Abdul Majid
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 9 No. 1 (2026): Januari (2026) - Juni (2026)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v9i1.1490

Abstract

This study aims to analyze the role of tax incentives in encouraging green investment and reducing carbon emissions in Indonesia. The study used a descriptive qualitative approach with a systematic literature review design. Secondary data sources included green fiscal policies, official government reports, and reputable journal articles related to tax incentives, green investment, and carbon emissions from 2014–2024. The study's results indicate that since the strengthening of the green fiscal framework through the 2021 HPP Law, Presidential Regulation No. 98 of 2021 concerning the Economic Value of Carbon, and various PMKs on tax incentives, the value of green investment has increased by an average of around 21% per year, particularly in the renewable energy, low-carbon manufacturing, electric vehicles, and waste management sectors. National carbon emissions showed a moderate downward trend and a cumulative reduction of approximately 9.8 million tons of CO₂e in the 2020–2023 period. These findings confirm that tax incentives play a significant role as a fiscal instrument to accelerate the transition to a low-carbon economy.
OPTIMALISASI PENGGUNAAN SPSS UNTUK PENYUSUNAN ARTIKEL ILMIAH BERKUALITAS SCOPUS Qosim Qosim; Rita Nataliawati; Sri Yaumi
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): Volume 6 No. 1 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i1.38500

Abstract

Penelitian ini bertujuan untuk mengoptimalkan penggunaan aplikasi SPSS (Statistical Package for the Social Sciences) dalam penyusunan artikel ilmiah berkualitas yang memenuhi standar publikasi jurnal bereputasi internasional, khususnya yang terindeks Scopus. Program ini dirancang sebagai kegiatan pengabdian kepada masyarakat melalui pelatihan intensif dengan pendekatan yang terstruktur dan berbasis praktik. Pelatihan mencakup pengenalan dasar SPSS, teknik analisis data, serta strategi penulisan artikel ilmiah yang sesuai dengan kriteria jurnal internasional. Hasil menunjukkan peningkatan signifikan dalam pemahaman peserta mengenai konsep statistik dasar, penguasaan teknis SPSS, serta kemampuan menyusun artikel ilmiah yang berkualitas. Peserta juga memperoleh keterampilan dalam menyajikan hasil analisis secara logis dan terorganisir, yang mendukung validitas penelitian dan peluang publikasi di jurnal bereputasi. Selain itu, program ini meningkatkan motivasi dan kepercayaan diri peserta dalam menghadapi tantangan akademik, sekaligus mendorong kolaborasi antarpeneliti. Melalui pendekatan holistik ini, pelatihan berhasil membekali peserta dengan kompetensi strategis yang dapat diterapkan secara berkelanjutan dalam kegiatan akademik dan profesional mereka. Program ini diharapkan dapat memberikan kontribusi signifikan terhadap penguatan daya saing peneliti Indonesia di tingkat global.
Driving Lecturer Performance: Integrating Transformational Leadership, Human Capital, and Effective Collaboration in Higher Education Abdul Majid; Erna Nur Faizah; Sri Yaumi; Romy Pramono
Journal of Business Management and Economic Development Том 4 № 02 (2026): Journal of Business Management and Economic Development
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v4i02.2422

Abstract

This study aims to investigate organizational support as a boundary condition regulating the performance-related effects of transformational leadership, human capital, and effective collaboration among university lecturers in East Java Province, Indonesia. Grounded in the theoretical integration of Job Demands-Resources Theory and Social Exchange Theory, a quantitative cross-sectional survey was conducted with 257 lecturers from both public and private institutions. Hypotheses were tested using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS. The findings confirm that all four direct effects transformational leadership, effective collaboration, organizational support, and human capital have significant positive effects on lecturer performance. Notably, organizational support significantly moderates the transformational leadership–performance relationship. Simple slope analysis revealed that the leadership effects transition from negligible under low institutional support to dominant under high support, indicating an approximately eight-fold difference in performance return per unit of leadership investment. Moderation through human capital and effective collaboration was not supported. This study contributes by reframing organizational support from a performance antecedent to a structural amplifier. It offers a theoretically grounded solution to the contextual inconsistencies documented in the higher education leadership literature and provides evidence-based guidance for integrated faculty performance management strategies.
Co-Authors Abdul Majid ABDUL MAJID Amanatul Khoiriyyah Ananda Yuniar Annita Mahmudah Argik Fitroh Magfiroh Arian Yusuf Wicaksono Ayu Wigati Bayu Malikhul Askhar Dian Lestari Didik Puji Wahyono Elliv Hidayatul Lailiyah Erna Nur Faizah Fiki Fahrur Nizam Guruh Marhaenis Handoko Putro Guruh Marhaenis Handoko Putro Hakim, Mesra Berlyn Hermanto Hadi Indah Lokahita Safitri Indri Puji Astuti Irma Dwi Astutik Jennifer Farihatul Bait Jennifer Farihatul Bait Jihan Finaya Khalimatus Sadiyah Lailatul Maghfiroh Lilik Pirmaningsih Lusi Nur Widyawati Maulidza Nur Fauzi Misbahul Munir Moch. Arif Syafi’i Muhammad Imron Rosadi Muhammad Imron Rosadi Muhammad Miko Firdaus Norma Anggraini Rahmawati Permana Sufianto Presti Belinda Purwanti, Ika Putri Ayu Nor Anggraini Qosim Qosim Qosim Qosim Qosim Qosim Qosim Rahma Jariatul Rika Agustin Puspitasari Rina Febrianti Miftahur Rohmah Rina Sulistyowati Rita Nataliawati Rivky Wijanarko Saputra Romy Pramono Sawabi Sawabi Suhari Tina Nurfitriana Tri Winarsih Umar Yeni Suyanto Wadhatu Somadiya Yuliana Dewi Safitri Yushinta Alya Putri