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Penerapan Kode Etik Perusahaan Melalui Whistle Blower Dalam Meningkatkan Kinerja Perusahaan. (Studi Kasus Pada Pt. Sreeya Sewu Indonesia, Tbk) Evita Vibriana Wulandari; R.A. Kadarmanta; Muslim
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 1 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

A business organization or Company is established to develop its business in accordance with the Company's vision and mission in the future for the sustainability of the Company. In addition, the purpose of the business is to make a profit. The benefits it gets are for the welfare of its employees. Factually in the lives of both developed and developing societies, cases of crime and deviations from the rules often occur, so efforts are needed to prevent them. The Corporate Code of Ethics is a internal guidelines that apply are binding within the Company. The Code of Business Ethics reflects the actions and values we hold in interacting with all stakeholders, employees, customers, governments, partners and communities to build long-term relationships with them. Whistleblowing in various public institutions has played a role in exposing various cases of fraud and violations as well as the environment of companies or offices of private companies, similar cases 35% (Nations on Occupational Fraud and Abuse, 2021). The research is to produce a concept based on a scientific approach about the importance of improving company performance through the application of the Company's code of ethics through whistleblowing and encouraging employees to have concern and courage as well as honesty in reporting violations of laws and ethics that they are aware of to internal authorities either directly or indirectly through appointed third parties so that immediate action can be taken to solve the problem.
Penerapan Budaya 5R ( Ringkas,Resik,Rawat,Rajin ) Dan Budaya 3R ( Reduce,Reuse,Recycle ) Untuk Menambah Nilai Ekonomis Masyarakat Evita Vibriana Wulandari; Haryono; Sugeng samiyono
Jurnal Lokabmas Kreatif : Loyalitas Kreatifitas Abdi Masyarakat Kreatif Vol. 4 No. 2 (2023): Juli 2023
Publisher : Universitas Pamulang

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Abstract

Pendidikan Lingkungan Hidup merupakan program pendidikan yang memberikanpengetahuan kepada siswa untuk sadar sikap dan perilaku bertanggungjawab dalam timbal balikterhadap lingkungan. Pendidikan Lingkungan Hidup sangat perlu diberikan karena di lingkunganyang kita tinggali banyak terjadi masalah lingkungan. Salah satunya adalah sampah-sampah yangkurang dikelola dengan baik, mengingat sampah merupakan sumber penyebab lain kerusakanlingkungan. Sampah yang menumpuk menjadi hal yang berpengaruh dan membahayakan kesehatanlingkungan. Dalam materi Pendidikan Lingkungan Hidup untuk siswa Sekolah, terdapat upayapengelolaan lingkungan hidup yang sangat sederhana yaitu Program 5R. Diharapkan denganpemberian materi ini siswa dapat berfikir secara kritis ketika mereka menemukan masalah yangberkenaan dengan sampah di lingkungan sekolah dan tempat tinggalnya.Budaya 3R terdiri dari Reduce berarti mengurangi, reuse artinya menggunakan kembali,recycle artinya mendaur ulang, replace artinya menggantikan, dan replant berarti menanam kembali.Dalam buku (PLH kelas 5, 2009) agar sampah tidak menggunung dapat dilakukan program 3Ryaitu Reduce, Reuse, Recycle. Reduce artinya mengurangi sampah, reuse artinya menggunakankembali sampah yang dapat dimanfaatkan, dan recycle artinya mendaur ulang sampah. Sedangkandalam buku (PLH kelas 4, 2009) pengelolaan sampah dapat dimulai dengan prinsip 5M yaitumemilah, mengurangi, menggunakan kembali, mendaur ulang dan mengomposkan.Dengan diimplementasikannya Pendidikan Lingkugan Hidup diharapkan dapat menjadiproses pembiasaan sehingga terdapat pengembangan perilaku, sikap dari siswa untuk menghargai,mencintai dan memelihara lingkungan. Sikap yang harus dikembangkan oleh peserta didik tingkatsatuan sekolah dasar adalah sikap peduli lingkungan. Dengan menanamkan sikap peduli lingkungandiharapkan saat peserta didik tumbuh dewasa, mereka dapat mengabdikan diri, merawat danmelestarikan bumi, sehingga kasus-kasus perusakan lingkungan oleh manusia tidak terjadi kembali.Menurut (Kemendiknas, 2010) sikap peduli lingkungan adalah tindakan yang selalu berupayamencegah kerusakan pada lingkungan alam di sekitarnya dan mengembangkan upaya untukmemperbaiki kerusakan alam yang sudah terjadi. Sikap peduli lingkungan merupakan sikap yangsangat penting yang harus dimiliki setiap orang, mengingat lingkungan merupakan tempatkehidupan manusia. Sikap peduli lingkungan adalah sikap yang dimiliki setiap individu.
PENGARUH KARAKTERISTIK PERUSAHAAN, KOMITE AUDIT DAN SALES GROWTH TERHADAP TAX AVOIDANCE Muhamad Fikri; Evita Vibriana Wulandari
Jurnal Ekonomi Dan Bisnis Vol 20 No 1 (2026): Vol. 20 No.1 (2026): JEB Vol 20 No 1 Maret 2026
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jeb.v20i1.127

Abstract

This study aims to analyze the effect of company characteristics on tax avoidance. Company characteristics in this study are proxied by profitability and leverage. This research employs a quantitative method with an associative approach. The population of this study consists of transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) during the observation period. The sampling technique used is purposive sampling, resulting in a number of companies that meet the research criteria. The type of data used is secondary data, obtained from the companies’ annual financial statements. The data analysis method applied is panel data regression analysis using statistical software. The results indicate that profitability has no significant effect on tax avoidance, while leverage has a positive and significant effect on tax avoidance. These findings suggest that companies with higher levels of debt tend to utilize interest expenses as a deduction to reduce taxable income, thereby encouraging tax avoidance practices. This study is expected to contribute to the development of accounting and taxation literature and provide insights for company management and policymakers in formulating tax regulations.