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All Journal ProBank: Jurnal Ekonomi dan Perbankan Jurnal Akuntansi dan Pajak SENTRALISASI Budimas : Jurnal Pengabdian Masyarakat Abdi Psikonomi Soedirman Accounting, Auditing and Public Sector Journal IIJSE Jurnal Pengabdian Bukit Pengharapan El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Aji, Nur Prasetyo
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences Other

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Pengaruh Kinerja Lingkungan, Tipe Industri, Green Innovation, Ukuran Perusahaan Dan Kepemilikan Asing Terhadap Environmental Disclosure Di Perusahaan Manufaktur Ernanda Sartika Putri; Aji, Nur Prasetyo
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 2 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i2.7128

Abstract

Modern economics today not only focuses on the financial performance of companies but also on their responsibility towards the surrounding social environment. This condition has led to an increasing demand for transparency regarding the environmental impact of corporate activities. This study aims to analyze the effect of environmental performance, industry type, green innovation, company size, and foreign ownership on environmental disclosure in manufacturing companies listed on the Indonesia Stock Exchange during the period 2021-2023. This research uses a quantitative method and multiple linear regression analysis. The study found that environmental performance, industry type, and green innovation do not have a significant effect on environmental disclosure, while company size has a significant impact. Foreign ownership also does not influence Environmental Disclosure. This research contributes to the understanding of the factors affecting corporate environmental transparency.
Faktor Eksternal dan Internal Masyarakat Blora Terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan Eka Candra Ameria Wahyuningtiyas; Aji, Nur Prasetyo
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.7497

Abstract

This study aims to analyze external and internal factors influencing land and building tax compliance in Banjarejo District, Blora. The research employs a quantitative approach using accidental sampling, with samples drawn from taxpayers based on the 2024 SPPT data. Data collection was conducted through questionnaires using a Likert scale and documentation methods. The variables examined include subjective norms, the role of village officials, education level, tax sanctions, and religiosity as independent variables, with taxpayer compliance as the dependent variable. Data analysis utilized multiple linear regression with classical assumption tests, F-tests, t-tests, and the coefficient of determination. The results indicate that subjective norms, the role of village officials, and education level do not significantly affect tax compliance. Conversely, tax sanctions and religiosity have a significant influence. The limitations of this study include a restricted research area and the absence of moderating or mediating variables. Future research is recommended to expand the research scope and incorporate additional variables such as tax socialization, income levels, and service quality for a more comprehensive analysis.
Co-Authors Arsyad, Hambali Asyiqin, Zainal Azzahra, Ainun Fadila Chayo, Erlan Dwi Eka Candra Ameria Wahyuningtiyas Ernanda Sartika Putri Fitria A’zizah, Laila Oshiana Indah Permata Dewi Kurnia Rina Ariani Laila Oshiana Fitria A’zizah Mirawati, Silvia Ayu Mujiyati Mujiyati Nur Rizqi Febriandika Ovi Itsnaini Ulynnuha Pamungkas, Mahendra Ramadhan, Moch Hisyam Rochmatullah ., Rochmatullah S, Nurlita Arum Tulaila, Rohmah