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All Journal West Science Business and Management Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Akbar Tanjung
Universitas Sultan Ageng Tirtayasa
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

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The Effect of Depth, Frequency, and Stakeholder Engagement in Sustainability Reports on the Financial Performance of Service Companies in the Special Region of Jakarta Akbar Tanjung; Nurul Afifah
West Science Business and Management Vol. 2 No. 02 (2024): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v2i02.1001

Abstract

This quantitative study investigates the relationship between sustainability reporting practices and financial performance among service companies operating in the Special Capital Region of Jakarta. The research examines the effects of depth, frequency, and stakeholder involvement in sustainability reports on financial performance metrics, using Structural Equation Modeling with Partial Least Squares (SEM-PLS) analysis. Data collected from 180 service companies are analyzed to assess the extent of sustainability reporting practices and their impact on financial performance. The findings reveal significant positive relationships between sustainability reporting practices and financial performance, highlighting the importance of robust sustainability reporting in enhancing organizational performance. The study contributes to both academic literature and practical insights by elucidating the mechanisms through which sustainability reporting practices can drive financial success in service companies.
Assisting MSMEs in Using GPT Chat to Optimize Simple Tax Calculations and Cash Flow Management : Pengabdian Rika Lidyah; Denara Akmal; Rahmawati Yuliani; Luluk Sarifah; Akbar Tanjung
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 4 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 4 Tahun 2026
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i4.6130

Abstract

Percepatan digitalisasi mendorong UMKM mengadopsi teknologi cerdas untuk meningkatkan efisiensi, khususnya dalam manajemen arus kas dan kepatuhan pajak sederhana. Kegiatan PkM ini membantu UMKM di Sumatera Selatan, Jawa Barat, Kalimantan Barat, dan Makassar memanfaatkan ChatGPT sebagai asisten virtual untuk optimalisasi perhitungan pajak sesuai regulasi Indonesia dan pengelolaan arus kas yang lebih sistematis. Metode yang digunakan berupa bimbingan teknis hibrida melalui pelatihan dan lokakarya teknik prompt guna menghasilkan laporan keuangan mikro yang akurat. Hasilnya menunjukkan peningkatan literasi keuangan dan digital sebesar 75%, serta kemampuan UMKM dalam mengidentifikasi komponen pajak lebih cepat dan menyusun proyeksi arus kas bulanan secara mandiri. Kesimpulannya, penerapan AI yang tepat mampu mengurangi hambatan administratif, meningkatkan transparansi keuangan, dan mendorong pertumbuhan ekonomi regional berkelanjutan.
Co-Authors Denara Akmal Luluk Sarifah Nurul Afifah Rahmawati Yuliani Rika Lidyah