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All Journal Jurnal Ilmiah Edunomika (JIE) Jurnal Ilmiah Manajemen Kesatuan Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Bandaso, Srisetyawanie
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences

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PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CSR Danduru, Beatrix Putri; Susanto, Eko Edy; Bandaso, Srisetyawanie; Nuryadin, Adriyana Adevia; Andalia, Andalia
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 2 (2024): Edisi Mei - Agustus 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i2.4052

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, leverage, dan ukuran perusahaan terhadap pengungkapan CSR pada perusahaan industri dasar dan kimia di BEI periode 2016-2020. Metode penelitian ini menggunakan metode kuantitatif. Teknik pengambilan sampel yang digunakan yaitu purposive sampling untuk mendapatkan sampel yang sesuai kriteria. Analisis data yang digunakan analisis regresi logistik. Kesimpulan dari hasil penelitian ini sebagai berikut: (1) profitabilitas tidak berpengaruh terhadap pengungkapan CSR pada perusahaan industri dasar dan kimia di BEI, (2) leverage tidak berpengaruh terhadap pengungkapan CSR pada perusahaan industri dasar dan kimia di BEI, (3) ukuran perusahaan berpengaruh positif dan signifikan terhadap pengungkapan CSR pada perusahaan industri dasar dan kimia di BEI, (4) profitabilitas, leverage, dan ukuran perusahaan secara simultan berpengaruh signifikan terhadap pengungkapan CSR pada perusahaan industri dasar dan kimia di BEI.
PENGEMBANGAN OBJEK WISATA BENTENG PONG TIKU DI LEMBANG RINDINGALLO OLEH MAHASISWA KKN-T Bandaso, Srisetyawanie; Ruruk, Simon; Mangngemba, Sintike
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 6 (2024): Vol. 5 No. 6 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i6.38073

Abstract

Penelitian ini berawal dari masalah pengembangan objek wisata salah satu peninggalan pahlawan nasional Pong Tiku yaitu Benteng tempat pembuatan Tirrik Lada. Tempat ini sudah terbengkalai selama belasan tahun akibat kurangnya kesadaran dari masyarakat setempat dan juga medan yang cukup sulit dilalui. Penelitian ini bertujuan untuk mengetahui strategi pengembangan objek wisata Benteng Pong Tiku. Metode yang digunakan dalam penelitian ini adalah metode deskriptif kualitatif. Teknik pengumpulan data diperoleh melalui observasi dan wawancaran yang dilakukan di Lembang Rindingallo. Hasil penelitian adalah a.) merintis dan menata kembali objek wisata, b.) melakukan pemberdayaan masyarakat, c.) memberikan penyuluhan kepada masyarakat agar menumbuhkan dan meningkatkan kesadaran tentang pentingnya adar wisata, d.) memperbaiki dan mengadakan fasilitas objek wisata, e.) mengiklankan objek wisata melalui sosial media.
OPTIMALISASI TRANSFORMASI DIGITAL PAJAK DALAM MENDORONG UMKM KREATIF DI TORAJA UTARA Bandaso, Srisetyawanie; Wilma Dian Ardiyanti; Dedy Bulelenan
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 1 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i1.18856

Abstract

This study aims to describe how digital tax transformation contributes to improving tax compliance and fostering the economic growth of creative MSMEs in North Toraja Regency. The digital transformation is implemented through online-based systems such as e-Registration, e-Filing, e-Bupot, and e-Faktur, which simplify the tax reporting process without requiring business owners to visit tax offices in person. Using a qualitative approach with in-depth interviews involving creative MSME actors and tax officers, the study finds that the digital system enhances the efficiency and transparency of tax administration. However, several challenges remain, including limited internet access, low digital literacy, and insufficient technical assistance. The findings indicate that digital transformation positively influences tax compliance, particularly among MSMEs that have participated in tax socialization and digital training programs. Improved tax compliance subsequently promotes economic growth through greater business legality, consumer trust, and access to financing. Therefore, digital tax transformation not only simplifies fiscal administration but also serves as a catalyst in building an inclusive and sustainable creative economic ecosystem in North Toraja. Keywords : Creative MSMEs; Digital Tax Transformation;Economic Growth; Tax Compliance.
The Influence of SHRM and Organizational Culture on Digital HR Transformation in Public Sector Agencies Tangkealo, Dian Intan; Bandaso, Srisetyawanie; Marniati
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 6 (2025): JIMKES Edisi November 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i6.4300

Abstract

The digital era demands innovative human resource management strategies and supportive organizational cultures to enhance public sector efficiency, yet their integration remains underexplored in local government contexts. this study aims to examine how strategic human resource management and organizational culture drive digital human resource management transformation in North Toraja Regency, focusing on developing an integrative model to improve bureaucratic responsiveness. A quantitative approach with a causal-associative design was employed, involving 359 civil servants selected through purposive sampling. Data were collected via questionnaires and analyzed using Structural Equation Modeling-Partial Least Squares. The findings confirm that strategic human resource management positively influences digital human resource management transformation by enhancing workforce digital capabilities. Organizational culture also significantly contributes by fostering adaptability and openness to technological change. Additionally, strategic human resource management shapes a collaborative and innovative culture, strengthening transformation efforts. These results highlight the synergy of strategic human resource management and organizational culture in advancing digital transformation in North Toraja’s local government. The study concludes that aligning human resource strategies with cultural reforms is essential for effective digital transformation, offering practical insights for local governments to enhance digital competencies and bureaucratic efficiency.
Co-Authors Andalia, Andalia Dedy Bulelenan Eko Edy Susanto Mangngemba, Sintike MARNIATI Nuryadin, Adriyana Adevia Simon Ruruk Tangkealo, Dian Intan Wilma Dian Ardiyanti