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All Journal Jurnal Riset Akuntansi VIDHEAS: Jurnal Nasional Abdimas Multidisiplin
Wisnu Setyawan
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance

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Mendorong Kreativitas dan Inovasi Melalui Pengenalan Coding di SMP Negeri 3 Cikarang Selatan Muhidin, Asep; Elkin Rilvani; Wisnu Setyawan
VIDHEAS: Jurnal Nasional Abdimas Multidisiplin Vol. 2 No. 2 (2024): Desember 2024
Publisher : VINICHO MEDIA PUBLISINDO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61946/vidheas.v2i2.128

Abstract

Keterampilan coding merupakan salah satu kompetensi penting di era digital yang dapat mendorong kreativitas, kemampuan berpikir logis, dan problem-solving pada siswa. Namun, di SMP Negeri 3 Cikarang Selatan, kemampuan literasi digital siswa masih rendah akibat keterbatasan akses pembelajaran, infrastruktur, serta minimnya pelatihan bagi guru. Kegiatan pengabdian masyarakat ini bertujuan untuk memperkenalkan dasar-dasar coding kepada siswa dan meningkatkan kapasitas guru melalui pelatihan serta pendampingan. Metode pelaksanaan meliputi workshop interaktif berbasis gamifikasi menggunakan platform seperti Scratch, Code.org, dan Blockly; penyediaan perangkat dan modul pembelajaran; serta sesi motivasi untuk mengenalkan peluang di dunia digital. Evaluasi dilakukan melalui pre-test dan post-test, observasi, dan umpan balik dari peserta. Hasil kegiatan menunjukkan peningkatan pemahaman dasar coding pada siswa, meningkatnya motivasi belajar teknologi, dan bertambahnya kompetensi guru dalam mengajarkan coding. Program ini diharapkan menjadi langkah awal menuju penguatan literasi digital dan keberlanjutan pembelajaran teknologi di sekolah..
Can Green Practices Reduce Tax Avoidance? Linking Environmental Performance and Sustainability Dian Sulistyorini Wulandari; Vista Yulianti; Wisnu Setyawan
Jurnal Riset Akuntansi Vol. 4 No. 1 (2026): Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i1.4400

Abstract

This study investigates the relationship between green practices and corporate tax avoidance, focusing on green accounting, environmental performance, and corporate social responsibility (CSR) among 19 Indonesian publicly listed companies from 2021 to 2024. The research aims to examine whether environmentally responsible strategies influence firms’ tax behavior and how sustainability practices mediate this relationship. A quantitative approach was employed, collecting data from corporate financial statements, ESG reports, and sustainability disclosures. The analysis included descriptive statistics, correlation tests, and pooled ordinary least squares regression to explore the effects of green accounting, environmental performance, and CSR on the effective tax rate (ETR) as a proxy for tax avoidance. Results indicate that green accounting is positively associated with higher ETR, suggesting reduced tax avoidance, while CSR negatively impacts ETR, implying that sustainability initiatives can be strategically used to mask aggressive tax planning. Environmental performance alone does not significantly affect tax behavior. These findings highlight the importance of transparency through green accounting to promote ethical tax practices, while cautioning that CSR may serve as a reputational tool rather than a mechanism for reducing tax avoidance. The study contributes to theoretical understanding in sustainability and corporate governance and offers practical insights for policymakers and corporate managers to align environmental and fiscal responsibilities.
Triple Bottom Line Insights: Corporate Social Responsibility as a Moderator Between Green Accounting and Firm Value Edi Triwibowo; Wisnu Setyawan; Dian Sulistyorini Wulandari
Jurnal Riset Akuntansi Vol. 4 No. 1 (2026): Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i1.4401

Abstract

The increasing emphasis on sustainable business practices has encouraged companies to integrate environmental and social responsibilities into their strategic and financial decision-making processes. This study investigates the influence of Green Accounting on Firm Value and examines the moderating role of Corporate Social Responsibility (CSR) within the Triple Bottom Line framework. A quantitative research design was employed using panel data from 23 energy, mining, and infrastructure companies listed on the Indonesia Stock Exchange during the 2022–2024 period, resulting in 69 firm-year observations. Secondary data were collected from annual reports and sustainability reports and analyzed using descriptive statistics, classical assumption tests, and Moderated Regression Analysis (MRA). The findings indicate that Green Accounting does not have a significant direct effect on Firm Value, while CSR also shows no significant direct influence. Furthermore, CSR is unable to significantly moderate the relationship between Green Accounting and Firm Value. These results suggest that sustainability initiatives implemented by Indonesian companies have not yet generated measurable short-term financial benefits, although they may contribute to long-term corporate legitimacy, stakeholder trust, and sustainable competitiveness. The study provides practical implications for corporate managers, investors, and policymakers by emphasizing the importance of strengthening sustainability reporting quality and integrating environmental and social strategies into long-term corporate value creation.
Co-Authors Dian Sulistyorini Wulandari Edi Triwibowo Elkin Rilvani muhidin, asep Vista Yulianti