Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
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This Author published in this journals
All Journal International Journal of Environmental, Sustainability, and Social Science Journal of Governance, Taxation, and Auditing
Muhammad RIDWAN
Tadulako University, Indonesia
Economics, Econometrics & Finance Environmental Science Social Sciences

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The Concept of Corporate Social Responsibility in Higher Education Institutions in Perspective Ketadulakoan Mohammad Iqbal BAKRY; Muliati MULIATI; Jurana JURANA; Muhammad RIDWAN
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 4 (2024): International Journal of Environmental, Sustainability, and Social Science (Jul
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i4.1115

Abstract

This research aims to reconstruct the concept of Corporate Social Responsibility (CSR) in Higher Education Institutions (or University Social Responsibility) from a religious perspective. The Critical Paradigm is used as a paradigm for developing this research. Interviews, observation and documentation carried out data collection. Informants were selected based on the credibility of the researcher. Data analysis was carried out by reconstructing the concept of CSR in higher education institutions (USRs) based on religious values. The findings of this research are the philosophy of Tadulakoan to dismantle the values ??of secularism, materialism and individualism in the implementation of USR in Tadulako. The research results found accountability in the form of reporting related to 1) Level of courage (Natona Nalanggai) in fighting for justice to achieve peace, 2) Ability to achieve success through collaboration of various intelligences, 3) Fighting power in achieving success. 4) Excellence (Nabaraka) in creating innovations to ease human life. 5) Accuracy and caution (Nompangila) in decision-making. 6) Obedience and loyalty (Natuvu No Sangata) to leaders who fulfill their mandate. 7) Level of democracy in joint decision-making activities, 8) Awareness in protecting community interests and the environment. This research can be one of the research that supports and is in line with the Strategic Plan and research road map achieved by Tadulako University (UNTAD).
Acceptance Analysis of the Core Tax Using the UTAUT Model: A Study on Individual Taxpayers in Palu City Muhammad RIDWAN; M MASRUDDIN; J JAMALUDDIN; Femilia ZAHRA; E ERWINSYAH
Journal of Governance, Taxation and Auditing Vol. 4 No. 1 (2026): Journal of Governance, Taxation and Auditing (July - September 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i1.1516

Abstract

This study aims to analyze the level of acceptance of the Coretax information system from the perspective of individual taxpayers in Palu City. Using the Unified Theory of Acceptance and Use of Technology (UTAUT) model with a final sample of 105 respondents. Data collection was conducted using a questionnaire method, and the results were processed using SPSS version 26 for statistical data analysis. The results of this study indicate that performance expectations and social interactions significantly influence interest in using Core Tax, while effort expectations and facilitating conditions do not significantly influence interest in using Core Tax. The results of this study reinforce the importance of continuously improving the development of tax information systems in Indonesia so that the system can facilitate taxpayers, especially individuals, in fulfilling their tax obligations. As a suggestion for further research, the influence of other variables, such as user habits and hedonic motivations, on the intention to use Coretax can be further studied to complexify the findings of the research on Coretax use.
Co-Authors E ERWINSYAH Femilia ZAHRA J JAMALUDDIN M MASRUDDIN Mohammad Iqbal BAKRY Muliati MULIATI Nurdin, Jurana