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All Journal Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Return : Study of Management, Economic and Bussines Jurnal Akuntansi dan Keuangan
Andi Basru Wawo
Universitas Halu Oleo
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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ANALYSIS OF THE ROLE OF ENVIRONMENTAL REGULATIONS IN ACHIEVING SUSTAINABILITY PERFORMANCE Syntia Ratna Dewi; Andi Basru Wawo; Nur Asni
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 2 (2026): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v6i2.4923

Abstract

The purpose of this study is to investigate how environmental regulation in enhancing corporate sustainability performance. Using a qualitative approach through literature review, this research explores how environmental policies, sustainability reporting, and green accounting practices contribute to corporate accountability and long-term value creation. The findings indicate that rules suc as Indonesia’s POJK No. 51/POJK.03/2017 effectively drive greater transparency and ecological responsibility among businesses. Furthermore, governance quality, managerial capacity, and organizational structure are determined to be essential for the effective execution of these regulations. This research provides practical insights for policymakers and scholars, and highlights future research directions in environmental audit digitalization and sustainability innovation across industries
Analysis of Regional Tax Management Based On Information System Management of Regional Original Revenue (SIP-PAD) at The Agency Kendari City Regional Revenue (BAPENDA) Andi Basru Wawo; Tasya Rahmadini; Muh. Nur; Bucek Jalu Prasetyo Arjuna
Return : Study of Management, Economic and Bussines Vol. 3 No. 6 (2024): Return : Study of Management, Economic And Bussines
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v3i6.244

Abstract

This research aims to find out and analyze how regional tax management is based on the Regional Original Income Management Information System (SIP-PAD) at the Kendari City Regional Revenue Agency and the extent to which regional tax management is based on the Regional Original Income Management Information System (SIP-PAD) at the Revenue Agency Kendari City area. This research uses qualitative methods with the data used coming from primary data in the form of interviews and secondary data in the form of documentation. The results of this research show that SIP-PAD based Regional Tax Management at BAPENDA Kendari City has been implemented in accordance with existing policies, namely PP No. 35 Article 59 of 2023 where Regional Governments are required to make Payments and Deposits via an electronic-based system. Which refers to the previous statement, namely Minister of Home Affairs Regulation Number 56 of 2021 concerning Teams for the Acceleration and Expansion of Digitalization in Provincial and Regency/City Regions as well as procedures for Implementing Regional Government Transaction Etronification (E-STPD). This is because the integrated and computerized system allows tighter monitoring of potential tax fraud and abuse.
Co-Authors Ahmad Fauzi Andi Muhammad Fuad Ramadhan Bucek Jalu Prasetyo Arjuna Dwiasteti Syasia Emillia Nurdin Erwin Hadisantoso Muh. Nur Muhamad Fajar Hariadi Mutiara Arianto Nur Asni Nurul Qalbi Nurul Utami Aulia Safaruddin Safaruddin Sahrul Ramadhan Santiadji Mustafa Satira Yusuf Sitti Nur Cahyati Sitti Nurnaluri Sulvariany Tamburaka Syntia Ratna Dewi Tasya Rahmadini Wa Ode Nurlyn Windastuti Windastuti Yuli Lestari Labangu