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All Journal Jurnal Bisnis, Manajemen, dan Informatika Jurnal Manajemen STIE Muhammadiyah Palopo Martabe : Jurnal Pengabdian Kepada Masyarakat Journal of Humanities and Social Studies Jurnal Proaksi Economy Deposit Journal ( E-DJ) Jurnal Abdi Insani MANDAR: Management Development and Applied Research Journal Jurnal Manarang Manajemen dan Bisnis
Nurwahyuni Syahrir
Universitas Sulawesi Barat
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Journal : Jurnal Proaksi

 1 
A Bibliometric Review of Understanding in Environmental Reporting Abdul Galib; Nurwahyuni Syahrir
Jurnal Proaksi Vol. 12 No. 3 (2025): Juli - September
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i3.7306

Abstract

Main Purpose - This study aims to provide an in-depth understanding of research in the field of environmental reporting. Method -  This article presents a bibliometric analysis of the environmental reporting literature using the Scopus database. Main Findings – Research on environmental reporting shows a strong relationship between certain topics and certain author journals. Some journals and author specialize or are interested in specific aspects of environmental reporting research, such as sustainability, corporate social responsibility, environmental disclosure, and legitimacy theory. Theory and Practical Implications -  The theoretical implications of this study provide an understanding of research trends and the potential to expand collaboration in regions or countries that have not been heavily involved in the field of environmental reporting. The practical implication is the importance of academics to fill the research gap in developing countries. Novelty – The analysis was conducted to see the development trend of environmental reporting research and to conduct a comprehensive mapping of the development of environmental reporting.
The Role of Sibaliparri Harmonization in Promoting Blue Economy Practices among Fisherman in West Sulawesi Nurwahyuni Syahrir; Arlistria Muthmainnah; Puspa Dewangga
Jurnal Proaksi Vol. 12 No. 4 (2025): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i4.7993

Abstract

Main Purpose –   This study aims to examine the role of Sibaliparri harmonization in promoting blue economy practices in the financial management of fishing households in West Sulawesi. Method -     This study is a mixed-method study witn an embedded model to analyze quantitatively and qualitatively. Main Findings -     The results of this study indicate that attitudes and internalization of Sibaliparriq cultural values are the main determinants of fishermen's intentions to adopt blue economy practices in household financial management. The empirical findings are in line with the theory of planned behavior, which places attitudes and subjective cultural norms as the main sources of intention to behave positively, even though government policies have not yet shown an influence on fishermen's intentions to implement blue economy practices. Theory and Practical Implications -    The findings of this study serve as a reference for the government in formulating policies to raise awareness of blue economy practices among fishermen. Future research could focus on identifying government obstacles in implementing policies related to blue economy practices. Novelty -     his study integrates economic, social, and environmental perspectives that focus on the behavior of local communities, in this case fishermen.
Cultural Synergy and Sustainability in Improving Tax Compliance of West Sulawesi MSMEs Abdul Galib; Nurwahyuni Syahrir; Hasnidar Hasnidar
Jurnal Proaksi Vol. 12 No. 4 (2025): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i4.7997

Abstract

Main Purpose -  This study aims to reveal the role of awareness of sustainable practices, culture, and perceived behavioral control in improving tax compliance as an effort to maintain sustainable business practices for MSMEs in West Sulawesi by internalizing the Pappasang Kalindaqdaq Mandar.Method -  The research method used in this study is a mixed method with a concurrent model to analyze quantitatively and qualitatively simultaneously.Main Findings -  The results confirmed the theory of planned behavior, whereby awareness of sustainable practices and culture has a significant influence on increasing MSMEs' intention to behave in a compliant manner towards taxation, but perceived behavioral control did not have a significant influence. These findings indicate that aspects of awareness of sustainable practices and internalization of Pappasang Kalindaqdaq Mandar culture have a strong dominance in explaining MSME tax compliance in West Sulawesi.Theory and Practical Implications - The strong dominance of tax awareness and culture, but not accompanied by a significant influence on perceived behavioral control, requires further investigation. Further in-depth interviews are needed to obtain more in-depth information from tax authorities and MSMEs to uncover the actual role of control. Novelty -  This research explores non-economic aspects from various perspectives such as awareness of sustainable practices (internal), culture (external), and perceived behavioral control (control belief) in improving tax compliance (external).
Co-Authors Abdul Galib Abdullah Sanusi, Abdullah akbar - azis Akbar Azis Akbar Aziz Arlistria Muthmainnah Ayuandiani, Wulan Azis, Akbar Erwin Haerana Haerana Haerana Haeruddin Hafid Hasnidar Hasnidar Ichsan, Hisyam Ihsan Ansari, Muhammad Indra Basir Irmayanti Linwistin Linwistin Mandasari, Nur Fitriayu Mawaddah Warahmah Novitasari, Eni Puspa Dewangga Puspita, Chandra Putra Syahadat, Edy Fitriawan Syamsu Alam wali, Bunga