Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Jurnal Abdi Insani ARRUS Jurnal Pengabdian Kepada Masyarakat Phinisi Applied Accounting Journal
Nur alim Bahri
Universitas Negeri Makassar
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
Bumi dan corporate social responsibility Nur Alim Bahri
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 3 No 1 (2018): Imanensi : Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (315.761 KB) | DOI: 10.34202/imanensi.3.1.2018.37-48

Abstract

AbstrakArtikel ini bertujuan untuk memahami bagaimana seharusnya peran CSR dalam penanggulangan kerusakan bumi Indonesia. Paradigma yang digunakan adalah paradigma kritis. Hasil Penelitian menunjukkan masih adanya kesalahan persepsi dalam penanggulangan kerusakan bumi Indonesia, pihak yang terkait masih hanya memikirkan materi. Tidak hanya itu adanya kolaborasi dari berbagai pihak juga sangat menentukan keberhasilan dalam menjaga dan melindungi keadaan bumi yang ada. Kerjasama yang baik akan menghasilkan hal yang baik pula, tidak hanya menjadi perenungan semata. Poin penting juga adalah regulasi, hal tersebut diharapkan bisa lebih mengikat oknum-oknum tidak bertanggungjawab. AbstractThis article aims to understand how the role of CSR should be in overcoming damage to Indonesia's earth. The paradigm used is the critical paradigm. The results of the study show that there are still misperceptions in overcoming damage to the Indonesian earth, the parties involved are still only thinking about the material. Not only that collaboration from various parties also determines success in maintaining and protecting the existing state of the earth. Good cooperation will produce good things too, not just mere reflection. An important point is also regulation, it is hoped that it can be more binding on irresponsible individuals.
CSR Disclosure and Tax Avoidance: Evidence from Indonesia’s Infrastructure Sector Nur Alim Bahri
Phinisi Applied Accounting Journal Vol 4, No 1 (2026): APRIL
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of Corporate Social Responsibility (CSR) and profitability on tax avoidance among infrastructure sector companies listed on the Indonesia Stock Exchange during the period 2021–2023. A quantitative approach was employed using secondary data obtained from annual reports and sustainability reports. The sample was selected through purposive sampling, resulting in 57 observations. Tax avoidance was measured using the Effective Tax Rate (ETR), CSR was measured using the Corporate Social Responsibility Index (CSRI), and profitability was measured using Return on Assets (ROA). Data were analyzed using multiple linear regression with IBM SPSS Statistics 25. The results indicate that Corporate Social Responsibility (CSR) does not have a significant effect on tax avoidance. Profitability also does not significantly affect tax avoidance. However, CSR and profitability simultaneously have a significant effect on tax avoidance. These findings suggest that although each variable individually does not significantly explain tax avoidance practices, their combined effect contributes to explaining variations in corporate tax avoidance behavior. The implications of this study highlight the importance of strengthening CSR implementation and profitability management as part of efforts to enhance corporate tax compliance. Furthermore, the findings may serve as a reference for regulators in formulating policies to monitor and reduce tax avoidance practices.
Perencanaan Karir Pasca Studi di Era Digital dan Transformasi Industri Bagi Mahasiswa Akuntansi Andi Muh Syukur Hidayatullah; Hamidah Muslimah; Muh. Qodri Alfairus; Febrina Nur Ramadhani; Nur Alim Bahri
ARRUS Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2026)
Publisher : PT ARRUS Intelektual Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.abdiku4889

Abstract

Perubahan kebutuhan kompetensi pada era digital menuntut lulusan akuntansi tidak hanya memiliki kemampuan teknis, tetapi juga keterampilan nonteknis yang mendukung kesiapan kerja. Namun, masih banyak mahasiswa yang belum memiliki perencanaan karir yang jelas serta belum memahami kompetensi yang dibutuhkan dalam dunia kerja. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman mahasiswa Program Studi Akuntansi mengenai perencanaan karir pasca studi, peluang profesi akuntansi, dan keterampilan yang perlu dipersiapkan untuk menghadapi dunia kerja. Kegiatan dilaksanakan dalam bentuk seminar karir dengan metode pelaksanaan meliputi ceramah interaktif, berbagi pengalaman profesional sebagai internal auditor dan akademisi, diskusi, serta evaluasi melalui pre-test dan post-test. Materi yang diberikan mencakup prospek karir lulusan akuntansi, pengalaman profesional di bidang audit internal dan akademik, pentingnya employability skills, serta strategi penyusunan perencanaan karir sejak masa perkuliahan. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta pada seluruh indikator yang diukur, meliputi pemahaman prospek karir akuntansi, profesi auditor, karir akademik, employability skills, dan perencanaan karir. Rata-rata tingkat pemahaman peserta meningkat dari 61,0% sebelum kegiatan menjadi 87,4% setelah kegiatan. Temuan tersebut menunjukkan bahwa seminar karir merupakan salah satu bentuk intervensi edukatif yang efektif dalam meningkatkan wawasan karir, kesiapan kerja, dan kesadaran mahasiswa untuk mengembangkan kompetensi yang relevan dengan kebutuhan industri. Kegiatan ini diharapkan dapat menjadi model penguatan kesiapan karir mahasiswa yang dapat diterapkan secara berkelanjutan pada lingkungan perguruan tinggi.
PENINGKATKAN KOMPETENSI AKADEMIK MAHASISWA MELALUI PELATIHAN PENULISAN ARTIKEL ILMIAH BERBASIS IMRAD Febrina Nur Ramadhani; Andi Muhammad Syukur Hidayatullah; Lukman Dahlan; Nur Alim Bahri; Wina Ayudia Akbar
Jurnal Abdi Insani Vol 12 No 12 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i12.3341

Abstract

The ability to write scientific articles is an essential competency for students to develop academic capacity, enhance scientific literacy, and foster critical as well as systematic thinking skills. However, preliminary surveys indicated that most students of the Faculty of Economics and Business, Universitas Negeri Makassar, still encountered difficulties in preparing scientific articles properly. This community service activity aimed to improve students’ understanding and writing skills through training based on the IMRAD structure (Introduction, Method, Result, and Discussion). The program was conducted over eight weeks using a participatory approach, consisting of four main stages: material delivery, article drafting assistance, manuscript review, and selection of articles for publication. Evaluation was carried out through pre-test and post-test questionnaires and writing skill assessments using a 1–5 scale. The results showed significant improvement in students’ understanding and writing ability, with average scores categorized as good to very good. Participants became more skilled in composing the results, discussion, and conclusion sections, as reflected in the consistent increase in evaluation scores. As a tangible output, two student articles were successfully published, one in a national journal and another in the proceedings of an international conference. These findings indicate that IMRAD-based training is effective in enhancing students’ academic competencies and producing publishable scientific works.
Co-Authors Alfairus, Muh. Qodri Andi Muh Syukur Hidayatullah Andi Muhammad Syukur Hidayatullah Hamidah Muslimah Lukman Dahlan Ramadhani, Febrina Nur Wina Ayudia Akbar