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All Journal The International Journal of Accounting and Business Society Jurnal Pengabdian kepada Masyarakat Nusantara Research Horizon Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Salisa, Meilenia Rahma
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Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Pengetahuan Perpajakan, Sosialisasi Perpajakan, dan Kemudahan Persyaratan Perpajakan Terhadap Pem-anfaatan Insentif PPh Final UMKM PMK No.82/Pmk.03/2021 (Studi Kasus Pada Wajib Pajak Umkm di Kota Malang) Salisa, Meilenia Rahma; Prastiwi, Arum
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 1 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2023.1.1.27

Abstract

This study aims to analyze and examine the effect of tax application, socialization, and ease of application of MSME final income tax incentives. The MSME final income tax incentives policy is a government policy to provide a stimulus in the form of reducing taxes that must be paid by MSMEs in the context of decreasing the national economy and as a response to the government's productivity. Data were obtained from MSME taxpayers in Malang City using a convenience sampling method. This study uses a survey method that is distributed online and directly by visiting MSMEs in Malang City to collect respondent data. The data that can be processed in this study are 100 questionnaires or 84% of the number of questionnaires distributed by researchers. Testing the data in this study using multiple linear regression analysis. The results showed that the knowledge of taxation, socialization of taxation, and ease of taxation were significant in the utilization of MSME final income tax incentives in Malang City. In addition, socialization is the variable that has the most influence on the utilization of MSME final income tax incentives, so it is necessary for the Directorate General of Taxes to increase the socialization of final income tax incentives and also to expand the network and media of tax socialization.
The Influence of Green Accounting, Corporate Social Responsibility, and Profitability on Company Value Moderated by Good Corporate Governance Salisa, Meilenia Rahma; Mardiati, Endang; Rahman, Aulia Fuad
The International Journal of Accounting and Business Society Vol. 32 No. 2 (2024): The International Journal of Accounting and Business Society (August 2024 - De
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.2.752

Abstract

Purpose - This study aims to test the Influence of Green Accounting, Corporate Social Responsibility, and Profitability on Company Value moderated by Good Corporate Governance on mining companies listed on the Indonesia Stock Exchange from 2015 to 2021. Design/Methodology/approach—The sample selection method used purposive sampling with several criteria, resulting in 77 samples. In addition, this study used moderated regression analysis and confirmatory factor analysis. Finding - The results of this research indicate that there is a positive effect between  Corporate Social Responsibility and company value,  there is no effect between Green Accounting and profitability on company value, and Good Corporate Governance moderates the relationship between Green Accounting and profitability on company value. Practical implications—This research has practical contributions for investors and company management. Investors and company management are expected to consider the importance of green accounting, CSR, profitability, and corporate governance in increasing company value. Originality/value—This research has implications for academic enrichment. The results of this study contribute to the Stakeholders and Legitimacy Theory because companies must consider the interests of every stakeholder and social norms through green accounting, CSR, profitability, and corporate governance to increase company value. Keywords — Green Accounting, Corporate Social Responsibility, Profitability, Good Corporate Governance, Company Value Paper Type: Quantitative Research
Do Sharia-Indexed Firms Enhance ESG Disclosure? Evidence from Indonesian Mining Salisa, Meilenia Rahma; Isa, Yudisthira Jannata Muhammad
Research Horizon Vol. 5 No. 5 (2025): Research Horizon - October 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.5.2025.816

Abstract

This study explores the influence of asset retirement obligations and firm size on environmental, social, and governance disclosure, with Sharia index inclusion as a moderating factor among mining companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. The aim is to assess how environmental liabilities and organizational resources affect environmental, social, and governance disclosure and whether Sharia compliance modifies these relationships, contributing to ESG and Islamic finance literature. The research analyzes panel data from mining firms using moderated regression to evaluate the impact of asset retirement obligations, firm size, and Sharia index inclusion on environmental, social, and governance disclosure. Findings show that of asset retirement obligations and firm size positively influence ESG disclosure, driven by transparency needs and resource availability. However, Sharia index inclusion does not strengthen the asset retirement obligations environmental, social, and governance link, as firms view reclamation as a financial burden rather than a sustainability commitment. Conversely, it enhances the firm size-environmental, social, and governance relationship, reflecting higher stakeholder expectations for Sharia-compliant firms. The study highlights of asset retirement obligations and firm size as key drivers of ESG disclosure, with Sharia compliance amplifying the size effect but not environmental commitments. It offers practical insights for regulators, investors, and managers to foster sustainable governance in resource-intensive sectors.
Pengembangan Keterampilan Leadership dan Self Development Bagi Mahasiswa Waluyowati, Nur Prima; Salisa, Meilenia Rahma; Rachman, Helmy Aulia; Putri, Intan Lifinda Ayuning
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 1.1 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) SPECIAL ISSUE
Publisher : Lembaga Dongan Dosen

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Abstract

Pengembangan keterampilan kepemimpinan dan self-development merupakan hal yang penting bagi mahasiswa, bertujuan untuk membekali mahasiswa dengan keterampilan yang dibutuhkan guna menghadapi tantangan kompleks di dunia kerja global yang terus berkembang. Untuk mengatasi kesenjangan tersebut diadakan sebuah program pengabdian masyarakat, yakni menyediakan pelatihan bagi mahasiswa, untuk meningkatkan keterampilan kepemimpinan, memfasilitasi pengembangan diri yang holistik, serta mempersiapkan mahasiswa menghadapi tantangan. Melalui pelatihan dengan metode ceramah memungkinkan mahasiswa untuk berbagi pengalaman dan memperdalam pemahaman teoritis. Dengan melakukan metode ini juga dapat memberikan ruang interaksi yang dinamis dan inklusif bagi peserta pelatihan, yang dirancang khusus untuk memperkuat kapasitas mahasiswa dalam memimpin serta mengembangkan potensi diri. hasil dari kegiatan ini menunjukkan bahwa peserta pelatihan memiliki ketertarikan untuk mengembangkan diri. pemahaman mereka tentang pentingnya leadership dan self development akan memberikan dampak positif jangka panjang bagi perkembangan pribadi dan profesional mahasiswa di masa depan maupun kemampuan mereka untuk menerapkan konsep-konsep tersebut secara efektif dalam berbagai aspek kehidupan sehari-hari.
Co-Authors Arum Prastiwi Aulia Fuad Rahman Endang Mardiati Intan Lifinda Ayuning Putri Isa, Yudisthira Jannata Muhammad Rachman, Helmy Aulia Waluyowati, Nur Prima