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All Journal Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen SENTRALISASI Bisma: Jurnal Bisnis dan Manajemen JURNAL EDUCATION AND DEVELOPMENT Jurnal Riset Inspirasi Manajemen dan Kewirausahaan YUME : Journal of Management Ilomata International Journal of Management Open Access Indonesia Journal of Social Sciences Jurnal Darma Agung Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian kepada Masyarakat Nusantara BAKTI BANUA : JURNAL PENGABDIAN KEPADA MASYARAKAT Ilomata International Journal of Management Jurnal Ilmiah Wahana Pendidikan Ilomata International Journal of Social Science Open Access Indonesia Journal of Social Sciences Unram Journal of Community Service (UJCS) JWM (JURNAL WAWASAN MANAJEMEN) MEDIA RISET EKONOMI JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Riwayat: Educational Journal of History and Humanities INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Getek : Jurnal Pengabdian Kepada Masyarakat Asian Journal of Management, Entrepreneurship and Social Science Journal of Ekonomics, Finance, and Management Studies INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen PIAF : Paser Institute Journal Of Accounting And Finance
Asrid Juniar
Universitas Lambung Mangkurat
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT 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 Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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Optimizing Green Investment and CSR to Enhance Palm Oil Firm Performance in Indonesia: The Role of Financial Slack as a Moderating Factor Rafli, Muhammad Raihan; Juniar, Asrid; Salsabila, Nasywa Ghaida
Ilomata International Journal of Management Vol. 6 No. 4 (2025): October 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v6i4.1751

Abstract

This study explores how green investment (GI) and corporate social responsibility (CSR) influence the performance of palm oil companies in Indonesia, with financial slack examined as a moderating factor. The research is motivated by the urgent need to address greenhouse gas emissions resulting from land conversion in palm oil plantations and the limited empirical studies focused on the agribusiness sector, particularly palm oil. Using a quantitative approach, the study analyzes data from eight palm oil sub-sector firms listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023, generating 24 firm-year observations. Data were obtained from annual and sustainability reports, and analyzed using structural equation modeling with Partial Least Squares (SEM-PLS) via Warp-PLS 8.0. The results reveal that green investment has a significant negative impact on firm performance, while corporate social responsibility exerts a positive effect. Financial slack does not moderate the relationship between GI and performance but weakens the positive influence of CSR on performance. These findings suggest that the effectiveness of GI and CSR strategies in enhancing firm performance is contingent upon the firm’s financial condition. Moreover, in capital-intensive industries like palm oil, financial slack may complicate the intended benefits of CSR. The study’s limitations, particularly the small sample size and focus on listed companies, highlight the need for broader future research.
DETERMINAN KINERJA REKSA DANA SYARIAH DI INDONESIA YANG TERDAFTAR PADA OTORITAS JASA KEUANGAN Sofyaun, Ashari; Juniar, Asrid; Rahmawati, Rini
Paser Institute Of Accounting and Finance Vol. 1 No. 2 (2023): Desember, 2023
Publisher : Paser Institute Of Accounting and Finance

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research was conducted to analyze the influence of asset allocation policies, investment manager performance, and risk levels on the performance of Sharia mutual funds. Asset allocation policy, investment manager performance, and risk level are used as independent variables, with Sharia mutual fund performance as the dependent variable, which is measured using the Sharpe index. The population in this research is Sharia mutual funds registered with the OJK for the 2018-2020 period. The sample was selected using purposive sampling, and 23 were based on specific criteria. The analysis technique in this research uses multiple linear regression analysis via the SPSS program. The research results show that asset allocation policy has no significant effect on the performance of Sharia mutual funds, the performance of investment managers has a significant positive impact on the performance of Sharia mutual funds, and the level of risk has a significant positive effect on the performance of sharia mutual funds.
Socialization of The Potential Revenue of Local Taxes for The Younger Generation of Water and Swamp Areas Rahmawati, Rini; Juniar, Asrid; Wardhana, Ali; Hamdani, Hamdani; Wijaya, Melinda; Fitriani, Lisa Nor; Tiofajrian, Muhammad Rosyad
Unram Journal of Community Service Vol. 5 No. 4 (2024): December
Publisher : Pascasarjana Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ujcs.v5i4.745

Abstract

Regional taxes as a source of original regional income are one of the basic capital for regional governments to obtain funds for development and to fulfill regional expenditures thereby reducing dependence on the central government and its subsidies. The problem that prospective taxpayers often experience is a lack of knowledge about taxes. Limitations in access to adequate information about taxes, such as seminars, guides, or assistance from tax experts, can lead to inaccurate perceptions of taxes. This condition results in a decrease in the level of compliance with paying taxes, which will ultimately be detrimental to the government in financing public services and infrastructure development needed for community welfare. People who live in areas dominated by water and swamp areas must be aware that there are unique features that have different potential for Regional Original Income (PAD). This activity aims to increase local taxpayer compliance among the younger generation through the activity of Equating Perceptions of Potential Regional Tax Revenue from Water and Swamp Areas for the Young Generation at the El Qudwah Foundation in the Barito Kuala district. The results show that socialization regarding taxes is really needed by the younger generation so that they are obedient in paying taxes, increasing tax compliance will have an impact on increasing local original income, which is very beneficial for regional development whose aim is to improve the welfare of regional communities both in water and swamp areas. in all city districts in South Kalimantan province.
Efektivitas Peningkatan Penerimaan Pajak Daerah di Wilayah Lahan Basah Berbasis Pola Pikir Religius Juniar, Asrid; Rahmawati, Rini; Wardhana, Ali; Hamdani, Hamdani
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 2 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i2.5762

Abstract

Taxes are the largest source of revenue for the Indonesian state. Taxes also have a large contribution to the development of all regions in Indonesia. Taxes in Indonesia consist of central taxes and regional taxes. South Kalimantan Province which consists of 13 districts/cities. South Kalimantan Province is one of the areas with wetland topography in Indonesia. One of the areas with the largest peatlands according to data from the Central Statistics Agency is Tapin Regency and the majority of the population is Muslim, so religious nuances are always visible. The potential for regional tax revenue in Tapin Regency, which is one of the areas with wetland topography and a religious population, makes this research interesting because based on the results of existing research, it still shows research gaps so that research related to the effectiveness of regional tax revenue in wetland areas is pattern-based. religious thought becomes important. This research includes quantitative research. The data used is primary data from respondents as informants with a sample size of 200 respondents. The data analysis technique uses partial least squares to analyze the influence of religiosity on taxpayer compliance and the effectiveness of local tax revenues. The research results show that religiosity has a significant effect on taxpayer compliance and the effectiveness of tax revenue. Taxpayer compliance also has a significant effect on the effectiveness of tax revenue in the Tapin district area.
Pelatihan Eco Enzyme: Respon Tanggap Darurat Sampah Dan Pemberdayaan Ibu PKK Kelurahan Teluk Dalam Di Banjarmasin Masita Dewi, Dian; Sadikin, Ali; Juniar, Asrid; Ahmad, Azizah Akbariani; Rizkya, Shafa; Dwi Apriliyani, Evy Laili
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 4 (2025): Edisi Oktober - Desember
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v6i4.7766

Abstract

Program Pengabdian kepada Masyarakat (PkM) ini merupakan respons terhadap krisis pengelolaan limbah di Kota Banjarmasin, yang secara resmi mengumumkan status darurat sampah pada 1 Februari 2025, dengan timbulan sampah harian mencapai 476 ton. Program ini menargetkan 20 ibu rumah tangga anggota PKK Kelurahan Teluk Dalam, Banjarmasin. Metodenya meliputi sosialisasi, pelatihan pembuatan dan pemanfaatan Eco Enzyme skala rumah tangga, serta evaluasi menggunakan kuesioner pre-test dan post-test secara kualitatif dan kuantitatif. Tujuannya adalah mengedukasi masyarakat, khususnya ibu rumah tangga, dalam mengolah limbah organik menjadi Eco Enzyme multifungsi dan memanfaatkannya untuk berbagai kebutuhan rumah tangga hingga kesehatan. Pelaksanaan PkM ini juga merupakan bentuk respons ULM terhadap status darurat sampah, sejalan dengan Instruksi Wali Kota Banjarmasin Nomor 100.3.4.3/0360/SEKR-DLH/III/2025 tentang wajib memilah sampah. Hasil evaluasi menunjukkan peningkatan pengetahuan dan pemahaman peserta serta peningkatan motivasi untuk memproduksi Eco Enzyme secara konsisten. Program ini terbukti sangat efektif, dapat direplikasi, dan memberikan solusi berkelanjutan untuk pengelolaan sampah organik, mengurangi beban TPA, serta memberdayakan komunitas
Efektivitas Peningkatan Penerimaan Pajak Daerah di Wilayah Lahan Basah Berbasis Pola Pikir Religius Asrid Juniar; Rini Rahmawati; Ali Wardhana; Hamdani Hamdani
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 2 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i2.5762

Abstract

Taxes are the largest source of revenue for the Indonesian state. Taxes also have a large contribution to the development of all regions in Indonesia. Taxes in Indonesia consist of central taxes and regional taxes. South Kalimantan Province which consists of 13 districts/cities. South Kalimantan Province is one of the areas with wetland topography in Indonesia. One of the areas with the largest peatlands according to data from the Central Statistics Agency is Tapin Regency and the majority of the population is Muslim, so religious nuances are always visible. The potential for regional tax revenue in Tapin Regency, which is one of the areas with wetland topography and a religious population, makes this research interesting because based on the results of existing research, it still shows research gaps so that research related to the effectiveness of regional tax revenue in wetland areas is pattern-based. religious thought becomes important. This research includes quantitative research. The data used is primary data from respondents as informants with a sample size of 200 respondents. The data analysis technique uses partial least squares to analyze the influence of religiosity on taxpayer compliance and the effectiveness of local tax revenues. The research results show that religiosity has a significant effect on taxpayer compliance and the effectiveness of tax revenue. Taxpayer compliance also has a significant effect on the effectiveness of tax revenue in the Tapin district area.
Co-Authors Adi, Setijo Ady Setiawan Afriliani Kartika Sari Agustina, Elvira Ahmad, Azizah Akbariani Alfiriana, Novika Ali Sadikin ALI WARDHANA Amelia, Fidia Anak Agung Istri Sri Wiadnyani Anwar, Kasyful Aprida Rusmayanti Ashari Sofyaun Ashari Sofyaun Ashari Sofyaun Atma Hayat Bustani Ibrahim Bustani, Bustani Christin Natalia Meiditasari Darmansyah Dwi Apriliyani, Evy Laili FATIMAH FATIMAH Fitriani, Lisa Nor Gunawan, Robby Hamdani Hamdani . Hamdani Hamdani Hamdani*, Hamdani Handayani, Sri Astuti Hanni, Eisa F Harsana Harsana Hidayatullah, Mahdi Indriati Sumarni Irawati, Syati M. Zainal Abidin Masita Dewi, Dian Maspuroh, Dea Lailatul Meina Wulansari Yusniar Moeiz, Ronny Ciptadi Muhamad Rusmin Nuryadin N Kalbiyati, Ridha Nasrudin Nordiansyah, Muhammad Pradana, Rilian Gusma Wira Radhita Inayah Rafli, Muhammad Raihan Rahmawati , Rini Rangga Radipria Rangga Radipria, Rangga Rilian Gusma Wira Pradana Rini Rahmawati Rini Rahmawati Rini Rahmawati, Rini Rizkya, Shafa Robby Gunawan Salsabila, Nasywa Ghaida Saprudin Saprudin Sari Rahmi Sofiati Khairunnisaa Sofyaun*, Ashari Sofyaun, Ashari Sufi Jikrillah Suhaili , Achmad Suhaili, Achmad Tiofajrian, Muhammad Rosyad Wardhana, Ali Wijaya, Melinda Wulansari Yusniar Zainal Abidin, Muhammad Zulkarnain, Muhammad Aris