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All Journal JURNAL PENGABDIAN KEPADA MASYARAKAT JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Analisa Akuntansi dan Perpajakan Prima Abdika: Jurnal Pengabdian Masyarakat JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN The Eastasouth Management and Business West Science Business and Management Income Journal: Accounting, Management and Economic Research
Nurul Afifah
Prodi Perpajakan, Politeknik Bosowa
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Financial Impact of Air Pollution on BPJS Health Budget: Case Study of Financial Impact Due to Increased Health Claims Due to Air Pollution Alfiana; Irwan Moridu; Nurul Afifah
West Science Business and Management Vol. 1 No. 04 (2023): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v1i04.226

Abstract

Air pollution poses a significant threat to public health and the financial sustainability of the healthcare system, especially in densely populated urban areas such as Jakarta, Indonesia. This study investigates the financial impact of air pollution on the BPJS Kesehatan budget in Jakarta, focusing on the increase in health claims caused by air pollution-related diseases. A mixed methods approach, including quantitative data analysis and qualitative insights from stakeholders, was used to provide a comprehensive understanding of the issue. The quantitative analysis showed a significant positive relationship between air pollution indicators (PM2.5, NO2) and health claims, as well as large direct and indirect costs associated with air pollution-related healthcare expenditure. Qualitative findings highlighted factors contributing to the increase in health claims, including worsening air quality, lack of preventive measures, and challenges in healthcare access. This research provides recommendations to policymakers to address air pollution, improve healthcare outcomes, and maintain the financial health of the BPJS Kesehatan system. This research underscores the urgency of addressing air pollution as a public health and economic necessity.
Environmental and Financial Management in Sustainable Business: A Case Study in the Energy Industry Muhammad Nur Afiat; Anita Lestari; Syamsu Rijal; Ari Purwanti; Nurul Afifah
The Eastasouth Management and Business Vol. 2 No. 01 (2023): The Eastasouth Management and Business (ESMB)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esmb.v2i01.138

Abstract

Sustainable business practices have become paramount in the contemporary global economy, urging companies to balance financial prosperity with environmental responsibility. In this context, the energy industry in West Java, Indonesia, serves as a compelling case study due to its significance in the region's economic development and its simultaneous environmental challenges. This research employs a qualitative case study approach to investigate the complex interplay between environmental and financial management within the West Java energy sector. Through semi-structured interviews, document analysis, and surveys, the study assesses environmental management practices, financial performance, and sustainable business models. The findings reveal a growing commitment to clean technologies, emissions reduction, and transparency among energy companies. Moreover, sustainable energy businesses exhibit competitive profitability, risk mitigation capabilities, and improved access to capital. Successful business models emphasize the integration of environmental and financial objectives and the importance of stakeholder engagement. These findings underscore the significance of aligning environmental and financial management for sustainable business in the energy industry and offer valuable insights for policymakers and industry practitioners seeking to navigate the intricate terrain of sustainability.
The Effect of Depth, Frequency, and Stakeholder Engagement in Sustainability Reports on the Financial Performance of Service Companies in the Special Region of Jakarta Akbar Tanjung; Nurul Afifah
West Science Business and Management Vol. 2 No. 02 (2024): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v2i02.1001

Abstract

This quantitative study investigates the relationship between sustainability reporting practices and financial performance among service companies operating in the Special Capital Region of Jakarta. The research examines the effects of depth, frequency, and stakeholder involvement in sustainability reports on financial performance metrics, using Structural Equation Modeling with Partial Least Squares (SEM-PLS) analysis. Data collected from 180 service companies are analyzed to assess the extent of sustainability reporting practices and their impact on financial performance. The findings reveal significant positive relationships between sustainability reporting practices and financial performance, highlighting the importance of robust sustainability reporting in enhancing organizational performance. The study contributes to both academic literature and practical insights by elucidating the mechanisms through which sustainability reporting practices can drive financial success in service companies.
TINJAUN PENERIMAAN BEA METERAI DI KANTOR WILAYAH DIREKTORAT JENDERAL PAJAK SULAWESI SELATAN, BARAT DAN TENGGARA Rahayu, Ayu; Burhan, Imron; Afifah, Nurul; Arifin, Rukminih
JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Vol 6, No 1 (2024): Jurnal Pabean Volume 6 No 1, Januari 2024
Publisher : Prodi Perpajakan Politeknik Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61141/pabean.v6i1.519

Abstract

IMPLIKASI PENERAPAN SISTEM TAPPING BOX DALAM RANGKA PENINGKATAN PENERIMAAN WAJIB PAJAK RESTORAN DI KABUPATEN SIDENRENG RAPPANG Pratiwi, Wahyuni Nur; Afifah, Nurul; Den Ka, Veronika Sari
JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Vol 6, No 1 (2024): Jurnal Pabean Volume 6 No 1, Januari 2024
Publisher : Prodi Perpajakan Politeknik Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61141/pabean.v6i1.522

Abstract

MEKANISME DAN EFEKTIVITAS PEMUNGUTAN RETRIBUSI TEMPAT PELELANGAN IKAN LAPPA DI KABUPATEN SINJAI Ashanti, Eka Ayu; Afifah, Nurul; Burhan, Imron; Gisdah, Ardyansyah
JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Vol 5, No 2 (2023): Jurnal Pabean Volume 5 No 2, Juli 2023
Publisher : Prodi Perpajakan Politeknik Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61141/pabean.v5i2.425

Abstract

Kinerja Perusahaan Batik Trusmi Cirebon Dalam Kaitannya Dengan Inovasi Produk dan Pemasaran Afifah, Nurul; Pringgabayu, Dematria; Arfiansyah, Ferry
Income Journal: Accounting, Management and Economic Research Vol 2 No 1 (2023): Edisi April
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61911/income.v2i1.32

Abstract

Batik is a work of art and cultural heritage recognized by UNESCO. Indonesian people are attached to batik, both in formal and non-formal events. This study aims to determine the effect of product innovation and promotion through social media on the performance of batik companies in the Trusmi Cirebon batik center. The analysis was conducted using Path Analysis with the help of SPSS software. Data was collected from 80 respondents who are batik entrepreneurs in Cirebon. The results showed that the product innovation variable had a positive and significant effect on company performance. Social media promotion variables have a positive and significant influence on company performance. Both variables together also have a positive and significant effect on company performance . Companies need to manage their social media professionally so that the content presented is interesting and in turn will improve company performance
Analisis Pelaksanaan Pemeriksaan Pajak pada Masa Pandemi Covid 19 di KPP Pratama Makassar Utara Wulandari H, Magvira; Afifah, Nurul; Sari, Sri
Income Journal: Accounting, Management and Economic Research Vol 2 No 2 (2023): August Edition
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61911/income.v2i2.48

Abstract

The purpose of this study is to determine the mechanism for implementing tax inspections during the Covid-19 pandemic at KPP Pratama North Makassar, to determine the effectiveness of the implementation of tax inspections based on the completion of SP2, and to find out the effectiveness of the implementation of tax inspections based on tax revenues. This research uses a qualitative approach. The results showed that the mechanism for implementing tax inspections during the Covid-19 pandemic was a meeting with taxpayers when the examination process was carried out online, The effectiveness of the implementation of the examination based on the completion of SP2 in 2020-2021 is included in the very effective criteria, and the effectiveness of the implementation of tax inspections based on tax inspection receipts is included in the very effective criteria. The implementation of tax inspections is carried out through the completion of SP2 as well as efforts to optimize the preparation and implementation of examinations by implementing an audit focus
Co-Authors Ainun Nur Khalizah Rosali Akbar Tanjung Akdam, Fahmi Akrim, Djusdil Alfiana Alpina Alpina Andrieta Shintia Dewi Anita Lestari Ardyansyah Gisda Arfiansyah, Ferry Ari Purwanti Arifin, Rukminih Ashanti, Eka Ayu Asma Ulhusna Asrul Holong Ayu Rahayu Besse Jahratunnisa Burhan, Imron Dedy Fajrul Dematria Pringgabayu Den Ka, Veronika Sari dian cahyani basri Fadila Novianty Ferry Arfiansyah Gisdah, Ardyansyah I Gusti Bagus Wiksuana Ilham Ilham Ilham Ilham Ilham Ilham Imron Burhan Imron Burhan Indasari, Andi Nur Indasari, Andi Nur Indri Amalia Irvawansyah, Irvawansyah Irwan Moridu Jariyah Syaid, Nur Ainun K, Nurlinda Karlina Karlina Karlina khuzaimah, muhammad faris Lestari, Ayu Dwi Mahardian Hersanti Paramita Mahardian Hersanti Paramita Mahardian Hersanti Paramita Maya Sari Muh Bahrun Nur Muhammad Nur Afiat Nandika Oktavianto Nurdiana Nurdiana Paramita, Mahardian Hersanti Pratiwi, Wahyuni Nur Rhenni Pratiwi Riza Nurfadilah Rukminih Arifin Sari, Sri Sartika, Ega Dewi Sri Nirmala Sari Sri Nirmala Sari Sri Nirmala Sari Sri Nirmala Sari, Sri Nirmala Sri Sari Sunding, Alang Syamsu Rijal Veronika Sari Den Ka Veronika Sari Den Ka Veronika Sari Den Ka Wahdah Agustina Wulandari H, Magvira Yuni Puji Lestari T.P