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All Journal JURNAL AKUNTANSI DAN BISNIS ATHENA: Journal of Social Culture and Society Jurnal Ekonomi, Bisnis, dan Akuntansi Inovasi Sosial: Jurnal Pengabdian Masyarakat
Si Made Ngurah Purnaman
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Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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PENGARUH PENGUNGKAPAN EMISI KARBON DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN Oman Rusmana; Si Made Ngurah Purnaman
Jurnal Ekonomi Bisnis dan Akuntansi (JEBA) Vol 22, No 1 (2020)
Publisher : Ilmu Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Unsoed

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (712.897 KB) | DOI: 10.32424/jeba.v22i1.1563

Abstract

ANALISIS DAMPAK UKURAN PERUSAHAAN TERHADAP BIAYA LINGKUNGAN DAN EMISI KARBON Si Made Ngurah Purnaman; Ramadhan, Andi Muhammad Fuad; Awal, Taufan Sufatriansa
Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v5i1.1025

Abstract

This study explores how company size affects environmental costs and carbon emission transparency in Indonesia's metal and mining sector. Despite its economic importance, the industry contributes heavily to environmental harm. Analyzing secondary data from 20 listed companies, most are classified as large firms. Environmental cost reporting varies greatly, from IDR 35 million to IDR 708 billion. Five companies lack valid carbon data or fall short of OJK standards, while PT Trimegah Bangun Persada records the highest emissions. Larger companies tend to report more extensively, though not always comprehensively. The study highlights the need for stricter regulations to ensure environmental reporting transparency.
The Effect of Internal Control and Compensation on Honorary Employee Performance (Case Study of BAPENDA Southeast Sulawesi Province) Andi Basru Wawo; Andi Muh. Fuad; Si Made Ngurah Purnaman; R Rahmiati
Athena: Journal of Social, Culture and Society Vol. 2 No. 1 (2024): January 2024
Publisher : CV. Media Digital Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58905/athena.v2i1.219

Abstract

This study aims to test and explain the Effect of Internal Control and Compensation for the Performance of Temporary employees. The independent variable in this study is Internal Control and Compensation, while the dependent variable in this study is the Performance of Temporary employees. Data collection method used aquestionnaire. The data analysis used the descriptive analysis method and multiple linear regressionanalysis. This research also uses factor analysis to show the most influential indicators in one variable. The result of this study indicate that (1) the internal control variabel has t-count > t-tabel and significance value < significance level (2) compensation variable has t-count > t-table and significant value< signivicance level (3) internal control variable and compensation for the performance of Temporary employees has a value of t-count > f-table and a significant value of significance level.
Sosialisasi Strategi Peningkatan Kepatuhan Pembayaran Pajak dan Retribusi Daerah pada Badan Pendapatan Daerah Provinsi Sulawesi Tenggara Nasrullah Dali; Emilia Nurdin; Tuti Dharmawati; Sulvariany Tamburaka; Hasnidar Hasnidar; Andi Muhammad Fuad Ramadhan; Si Made Ngurah Purnaman; Taufan Sufatriansa Awal; La Ode Muhammad Arfan Samrin; Dzulfikri Azis Muthalib
Inovasi Sosial : Jurnal Pengabdian Masyarakat Vol. 2 No. 4 (2025): November : Inovasi Sosial : Jurnal Pengabdian Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/inovasisosial.v2i4.2569

Abstract

Compliance with local tax and retribution payments plays a crucial role in increasing Regional Own-Source Revenue (PAD). However, low fiscal literacy and limited effectiveness of existing socialization programs remain major obstacles to achieving optimal revenue targets. This community service program aims to enhance the knowledge and capacity of officers at the Regional Revenue Agency (Bapenda) of Southeast Sulawesi Province in implementing more effective, persuasive, and adaptive socialization strategies. The methods used include direct observation, interviews, document analysis, material presentation, and interactive discussions. The results indicate that the socialization activities improved officers' understanding of tax literacy concepts, fiscal communication, and technology-based educational strategies. Additionally, the findings reveal that low public literacy, limited use of digital media, and varying public perceptions of fiscal transparency significantly influence taxpayer compliance. This program produced practical educational materials and strategic recommendations that can be sustainably implemented by Bapenda. Overall, the activity contributes positively to strengthening the agency’s internal capacity and refining socialization strategies to enhance taxpayer compliance and support optimal local revenue collection.
Co-Authors Andi Basru Wawo Andi Muh. Fuad Andi Muhammad Fuad Ramadhan Awal, Taufan Sufatriansa Emilia Nurdin Hasnidar Hasnidar La Ode Muhammad Arfan Samrin Muthalib, Dzulfikri Azis Nasrullah Dali Oman Rusmana R Rahmiati Ramadhan, Andi Muhammad Fuad Sulvariany Tamburaka Taufan Sufatriansa Awal Tuti Dharmawati