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All Journal Jambura Accounting Review Proceeding National Conference Business, Management, and Accounting (NCBMA)
Agustinus, Rendy
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Economics, Econometrics & Finance Social Sciences

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EXPLORING THE IMPACT OF LEADERSHIP STRATEGIES ON CORPORATE SUSTAINABILITY: INSIGHTS FROM PROFITABILITY, ETHICAL GOVERNANCE, AND LONG-TERM VALUE CREATION Ruslaini, Ruslaini; Benardi, Benardi; Agustinus, Rendy
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

This study aims to explores the impact of leadership strategies on corporate sustainability, focusing on profitability, ethical governcance, and long-term value creation. The study population consists of individuals occupying leadership positions in various corporation. The purposive sampling technique is used to select participants with extensive and insights into the interaction between leadership strategies and corporate sustainability. Data analysis involves thematic analysis to identify patterns, themes, and meaning within textual data. Through in-dept interviews, several key themes emerged, elucidating how leadership strategies influence corporate sustainability dimensions. Ethical leadership, strategic alignment of financial and sustainability goals, effective corporate governance, and transparent communication were identified as key drivers of sustainable business practices. Findings underscore the imperative for organizational to adopt a holistic apporoach to business, integrating sustainability principles into their core values and strategic decision-making process. By embracing these principles, organizations can enhance their long-term resilience, competitiveness, and contribution to society and the environment.
EXPLORING THE IMPACT OF LEADERSHIP STRATEGIES ON CORPORATE SUSTAINABILITY: INSIGHTS FROM PROFITABILITY, ETHICAL GOVERNANCE, AND LONG-TERM VALUE CREATION Ruslaini, Ruslaini; Benardi, Benardi; Agustinus, Rendy
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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

Abstract

This study aims to explores the impact of leadership strategies on corporate sustainability, focusing on profitability, ethical governcance, and long-term value creation. The study population consists of individuals occupying leadership positions in various corporation. The purposive sampling technique is used to select participants with extensive and insights into the interaction between leadership strategies and corporate sustainability. Data analysis involves thematic analysis to identify patterns, themes, and meaning within textual data. Through in-dept interviews, several key themes emerged, elucidating how leadership strategies influence corporate sustainability dimensions. Ethical leadership, strategic alignment of financial and sustainability goals, effective corporate governance, and transparent communication were identified as key drivers of sustainable business practices. Findings underscore the imperative for organizational to adopt a holistic apporoach to business, integrating sustainability principles into their core values and strategic decision-making process. By embracing these principles, organizations can enhance their long-term resilience, competitiveness, and contribution to society and the environment.
Kepatuhan Pajak UMKM: Analisis Empiris atas Faktor Internal dan Eksternal Wajib Pajak UMKM di DKI Jakarta Agustinus, Rendy; Ruslaini, Ruslaini; Amelia, Yessica
Jambura Accounting Review Vol. 6 No. 2 (2025): Jambura Accounting Review - August 2025
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v6i2.177

Abstract

Penelitian ini mengkaji dampak tarif pajak, kualitas pelayanan fiskus, pengetahuan pajak, dan kesadaran wajib pajak terhadap kepatuhan wajib pajak UMKM. Berbeda dari penelitian sebelumnya, studi ini menggunakan pendekatan analisis garis kontinum yang masih jarang digunakan untuk mengevaluasi persepsi dan perilaku secara simultan. Penelitian dilakukan pada 155 pelaku UMKM di Jakarta Barat selama Maret-April 2025, dengan Teknik purposive sampling. Data dihimpun melalui kuesioner terstruktur dan dianalisis melalui Structural Equation Modeling with Partial Least Squares (SEM-PLS). Temuan studi ini menunjukkan bahwa keempat variabel secara signifikan memengaruhi kepatuhan pajak, baik satu persatu maupun secara bersamaan. Kesadaran wajib pajak memiliki efek terkuat, diikuti oleh pengetahuan pajak, tarif pajak, dan kualitas layanan fiskal. Analisis garis kontinum mendukung temuan ini, menunjukkan persepsi positif secara umum di semua variabel, terutama kesadaran wajib pajak dan tarif pajak. Namun, pengetahuan pajak meskipun dirasakan sedikit lebih rendah menunjukkan pengaruh perilaku yang lebih kuat daripada tarif pajak, menunjukkan persepsi dan perilaku tidak selalu selaras. Studi ini menyimpulkan bahwa peningkatan kepatuhan UMKM memerlukan fokus pada pendekatan edukatif dan personal, yang menguatkan aspek internal seperti kesadaran dan pemahaman, serta didukung layanan fiskus yang adaptif dan informai yang transparan mengenai kebijakan pajak dalam hal ini tarif pajak.
Co-Authors Benardi Ruslaini, Ruslaini Yessica Amelia