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Carbon Emission Disclosure: The Influence of External Stakeholder Preassure and Environment Performance Nur Prasetyo Aji; Fatimah Aulia Rahman; Laila Oshiana Fitria A’zizah; Mega Wahyu Widawati
International Journal of Social Science, Education, Communication and Economics (SINOMICS JOURNAL) Vol. 2 No. 3 (2023): August
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sj.v2i3.125

Abstract

The purpose of this paper is to investigate the effect that pressure from external stakeholders and environmental performance have on the reporting of carbon emissions by corporations. Purposive sampling was utilized to pick samples for use in this study. These samples were selected from sustainability reports and annual reports of companies that were registered with the Asia Sustainability Reporting Rating (ASRRAT) for 2019–2021. The data that was used in this study was considered to be secondary data. This investigation takes a quantitative approach and using a method called Multiple Regression Analysis. According to the study's findings, institutional ownership, diffusion ownership, and environmental performance have no discernible influence on the disclosure of carbon emissions, whereas the media exposure variable significantly affects the degree of disclosure.  
MENUJU DIGITALISASI DENGAN DIGITAL MARKETING PLANNING: IMPLEMENTASI PADA UMKM LAWEYAN SOLO Nur Prasetyo Aji; Indah Permata Dewi; Mahendra Pamungkas
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 6, No 1 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v6i1.12347

Abstract

Perencanaan pemasaran digital telah berkembang menjadi strategi perusahaan di era digital saat ini untuk mencapai banyak tujuan seperti meningkatkan hubungan pelanggan, meningkatkan lalu lintas situs web, meningkatkan konversi, dan meningkatkan visibilitas merek. Perencanaan pemasaran digital dalam konteks UMKM dapat membantu usaha kecil menjadi lebih kompetitif di pasar yang semakin ketat. Salah satu UMKM di Laweyan yang masih belum teredukasi dalam memanfaatkan digital marketing dalam usaha komersialnya adalah Mutiara Batik Laweyan. Penggunaan teknologi dalam bisnis dilanda sejumlah tantangan.
Pengaruh Kinerja Lingkungan, Tipe Industri, Green Innovation, Ukuran Perusahaan Dan Kepemilikan Asing Terhadap Environmental Disclosure Di Perusahaan Manufaktur Ernanda Sartika Putri; Nur Prasetyo Aji
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.v6i2.7128

Abstract

Modern economics today not only focuses on the financial performance of companies but also on their responsibility towards the surrounding social environment. This condition has led to an increasing demand for transparency regarding the environmental impact of corporate activities. This study aims to analyze the effect of environmental performance, industry type, green innovation, company size, and foreign ownership on environmental disclosure in manufacturing companies listed on the Indonesia Stock Exchange during the period 2021-2023. This research uses a quantitative method and multiple linear regression analysis. The study found that environmental performance, industry type, and green innovation do not have a significant effect on environmental disclosure, while company size has a significant impact. Foreign ownership also does not influence Environmental Disclosure. This research contributes to the understanding of the factors affecting corporate environmental transparency.
Faktor Eksternal dan Internal Masyarakat Blora Terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan Eka Candra Ameria Wahyuningtiyas; Nur Prasetyo Aji
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (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.v6i3.7497

Abstract

This study aims to analyze external and internal factors influencing land and building tax compliance in Banjarejo District, Blora. The research employs a quantitative approach using accidental sampling, with samples drawn from taxpayers based on the 2024 SPPT data. Data collection was conducted through questionnaires using a Likert scale and documentation methods. The variables examined include subjective norms, the role of village officials, education level, tax sanctions, and religiosity as independent variables, with taxpayer compliance as the dependent variable. Data analysis utilized multiple linear regression with classical assumption tests, F-tests, t-tests, and the coefficient of determination. The results indicate that subjective norms, the role of village officials, and education level do not significantly affect tax compliance. Conversely, tax sanctions and religiosity have a significant influence. The limitations of this study include a restricted research area and the absence of moderating or mediating variables. Future research is recommended to expand the research scope and incorporate additional variables such as tax socialization, income levels, and service quality for a more comprehensive analysis.