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All Journal Jurnal Akuntansi Jurnal Pengabdian West Science
Puput Handayani, Puput
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Humanities Decision Sciences, Operations Research & Management Education Public Health Social Sciences

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PENGARUH CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Sunarsih, Uun; Handayani, Puput
Jurnal Akuntansi Vol 12 No 2 (2018): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (701.128 KB) | DOI: 10.25170/jara.v12i2.87

Abstract

The purpose of this study is to examine the effect of corporate governance on tax avoidance in manufacturing companies listed on the Stock Exchange in 2012-2015. The method used was purposive sampling and obtained eleven companies. Secondary data is obtained through www.idx.co.id and www.sahamok.com. The results of this study indicate that institutional ownership has no effect, meaning that the small size of institutional ownership has not been able to become an effective monitoring tool in reducing tax avoidance. Managerial ownership has influence. This means that managerial ownership has effectively monitored the company. The independent board of directors is influential. This means that the proportion of independent commissioners has a good performance, which can reduce tax avoidance. The audit committee has no effect. This is possible because it is not able to increase supervision of management due to limited authority. Influential audit quality. This means that the company audited by KAP The Big Four will be more trusted by the tax authorities because it has high work integrity. Executive compensation has no effect. This is possible because of the high compensation received by the executive has not been able to bridge the difference of interests between shareholders and managers.
Dari Sampah Menjadi Solusi Pengembangan Ecoblock sebagai Upaya Mitigasi Pencemaran Lingkungan Akibat Plastik Ramadhan, Kirana; Ainul Hawa, Inda Fadila; Gunawan, Tresna; Handayani, Puput; Rahayu, Dinda Setiani; Fitrah, Rafli; Nur Akmal, Tegar Aditya; Wulandari, Hera; Ubaidillah, Muhamad Juanda; Kusumawardhana , Mochammad Faiz; Ikrila, Ikrila; Riyandi, Kaisyatuzzahra; Nirmala, Nia; Parhan, Dede; Batlayangin, Merciana Siendy; Nurseptiani, Galuh; Sa’diani, Risa; Saukani , Abdul Muhshi; Rizki, Muhammad; Haris, Vidi Faisal
Jurnal Pengabdian West Science Vol 4 No 09 (2025): Jurnal Pengabdian West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jpws.v4i09.2665

Abstract

Indonesia menghadapi tantangan serius sebagai negara peringkat kedua penghasil sampah plastik terbesar di dunia. Sampah plastik, yang membutuhkan waktu hingga seribu tahun untuk terurai, telah menyebabkan pencemaran lingkungan yang masif, terutama di kawasan pesisir seperti di sekitar Pelabuhan Ratu. Berdasarkan observasi yang dilakukan oleh tim KKN Universitas Nusa Putra, Kecamatan Cisolok, di Desa Cikahuripan ditemukan bahwa pengelolaan sampah plastik belum optimal dan kesadaran masyarakat mengenai pemanfaatan kembali sampah masih perlu ditingkatkan. Sebagai langkah antisipasi dan pencegahan, mahasiswa KKN Universitas Nusa Putra menginisiasi program pengabdian yang berfokus pada penerapan konsep 3R (Reduce, Reuse, Recycle) melalui pembuatan ecoblock. Tujuan dari program pengabdian ini adalah untuk meningkatkan kesadaran dan memberikan keterampilan kepada masyarakat Desa Cikahuripan mengenai cara mengubah sampah plastik menjadi produk bernilai guna. Program ini diharapkan dapat menjadi solusi konkret dalam mengurangi volume sampah sekaligus membuka peluang ekonomi kreatif bagi warga.
Co-Authors Ainul Hawa, Inda Fadila Batlayangin, Merciana Siendy Fitrah, Rafli Gunawan, Tresna Haris, Vidi Faisal Ikrila, Ikrila Kusumawardhana , Mochammad Faiz Muhammad Rizki Nirmala, Nia Nur Akmal, Tegar Aditya Nurseptiani, Galuh Parhan, Dede Rahayu, Dinda Setiani Ramadhan, Kirana Riyandi, Kaisyatuzzahra Saukani , Abdul Muhshi Sa’diani, Risa Ubaidillah, Muhamad Juanda Uun Sunarsih Wulandari, Hera