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Sosialisasi Pendaftaran Nomor Pokok Wajib Pajak (NPWP) pada Usaha Kecil dan Menengah di Kecamatan Rajabasah Bandar Lampung: Pengabdian Lego Waspodo; Driya Wiryawan; Fajar Kholillulloh; Dona Primasari; Rini Widianingsih; Achmad Ulin Nuha
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 3 No. 4 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 3 Nomor 4 (April 2025
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v3i4.723

Abstract

The community service team had an idea to increase public awareness of paying taxes by holding a socialization of NPWP registration to the community in the Rajabasah sub-district. The community service was carried out in two sessions, namely: the first session, the community service team to improve participants' understanding of the socialization of NPWP registration was carried out using the lecture method. The lecture method is considered effective in improving participants' knowledge of socialization. The second session, a Focus Group Discussion (FGD), involved training participants in small groups accompanied by community service team members. The FGD method is expected to improve participants' understanding of the socialization of the requirements, processes, and steps taken during NPWP registration. Data was taken in two stages. The first stage of the questionnaire was distributed at the beginning of the socialization, and the second stage of data collection was completed at the end of the meeting. The analysis results showed increased participants' understanding of the requirements, processes, and steps needed during NPWP registration.
Kinerja ESG di Negara Berkembang: Dampak Tata Kelola dan Kinerja Keuangan pada Perusahaan Fajar Kholillulloh; Fuad Hudaya Fatchan; Bella Ananda Chairunnisa
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 3 (2025): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN  September
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i3.6219

Abstract

Sustainability has increasingly become a central concern in the global business landscape, marked by a heightened focus on Environmental, Social, and Governance (ESG) performance as an indicator of corporate responsibility and long-term value. This study aims to analyze the influence of corporate governance and financial performance on ESG performance among companies listed on the Indonesia Stock Exchange. The research utilizes secondary data derived from annual and sustainability reports during the 2020–2022 period. The findings indicate that an effective governance structure and sound financial condition can enhance a company’s commitment to sustainable business practices. The novelty of this study lies in the integration of two internal aspects—corporate governance and financial performance—into a single ESG analytical framework, distinguishing it from previous studies that examined these factors separately. The focus on companies in developing country context provides valuable contributions to the ESG literature, which has predominantly centered on developed markets.