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All Journal Jurnal Ilmiah Akuntansi Kesatuan International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER)
Usmar
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Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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ENVIRONMENTAL ACCOUNTING AS A MEANS OF DISCLOSING CORPORATE SOCIAL RESPONSIBILITY (CSR) AND ITS EFFECT ON CORPORATE IMAGE Hermiyetti; Usmar
INTERNATIONAL JOURNAL OF SOCIETY REVIEWS Vol. 2 No. 9 (2024): SEPTEMBER
Publisher : Adisam Publisher

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

Abstract

In the era of globalization and increasing environmental awareness, companies are not only expected to focus on profitability but also social responsibility and environmental preservation. Environmental accounting comes as a vital tool in supporting effective Corporate Social Responsibility (CSR) disclosure, enabling companies to measure, manage, and report their impact on the environment in a systematic and transparent way. The research method in this study uses literature study. The results show that environmental accounting facilitates companies in managing resources more efficiently, identifying opportunities to save costs, and making sustainable decisions. Effective implementation of environmental accounting can contribute to increased accountability and precision in environmental reporting, strengthen communication with stakeholders, and meet market expectations for transparency and social responsibility.
FACTORS AFFECTING THE PERCEPTION OF INDIVIDUAL TAXPAYERS TOWARD TAX FRAUD Adwimurti, Yudhistira; Selfiani; Usmar; Prihanto, Hendi
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 2 (2023): April
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (348.356 KB) | DOI: 10.61990/ijamesc.v1i2.9

Abstract

This study aims to determine factors such as tax information systems, work culture, and apparatus behavior that influence individual taxpayer perceptions of tax evasion. The research data was obtained from a questionnaire (primary) which was distributed to taxpayers who were at KPP Pratama Jakarta Kebayoran Baru Dua using the Simple Random Sampling method. Data processing used the SPSS version 23 program, while the analytical method used was descriptive statistics, data quality test, classic assumption test, model suitability test, multiple regression and hypothesis testing using the t test. Where the results of this study indicate that information technology has a positive and significant effect on tax fraud, work culture has a positive and significant effect on tax fraud, as well as employee ethics has a positive and significant effect on tax fraud. The results of the f test simultaneously explain that information technology, work culture, and employee ethics have a positive and significant effect on tax fraud.
THE INFLUENCE OF GREEN IMAGE, GREEN COMMUNICATION ON SUSTAINABILITY REPORT WITH FINANCIAL PERFORMANCE VARIABLES AS MODERATION Tamrin Lanori; Usmar; Selfiani
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 5 (2023): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v1i5.75

Abstract

This study aims to examine the effect of green image and green communication on sustainability report with the financial performance as a moderating variable. This research method uses quantitative and secondary data. The sample used in this study is manufacturing companies listed on the IDX in 2020 with the measurement of sustainability report, green image using an index, green communication using an index, and financial performance.   Specific objectives: To analyze and examine the effect of green image on Sustainability Report, the effect of green communication on Sustainability Report, the effect of financial performance moderating the relationship between green image and Sustainability Report, the effect of financial performance moderating the relationship between green communication and Sustainability Report.Research Method: Population and sample are manufacturing companies using data analysis methodology, namely descriptive statistics, assumption tests, data normality tests to hypothesis testing. Research Results: Green Image is proven to have a positive effect on Sustainability Report, Green Communication is proven to have a positive effect on Sustainability Report, Financial Performance moderates or strengthens the relationship between green image and sustainability report and Financial Performance moderates or strengthens the relationship between green communication and sustainability report.
Preventing Cyber Crime Through Awareness, Use of Technology and Facilitating Conditions: Theory of Planned Behavior Perspective Prihanto, Hendi; Usmar; Damayanti, Prisila
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.3985

Abstract

The increasing reliance on digital technology has simultaneously escalated the frequency and sophistication of cybercrime, posing serious risks to financial stability, data security, and organizational performance. This condition underscores the urgent need for effective prevention strategies that combine user awareness, technological adoption, and supportive facilitating conditions. The study aims to analyze factors that influence cybercrime prevention, including user awareness of the dangers of cybercrime and its prevention, the use of information technology, and facilitating conditions towards cybercrime prevention in Indonesia. The study was conducted using quantitative methods through a series of primary data tests obtained using questionnaires, with respondents being users of cloud-based information technology systems, such as private companies and banks, in 2025. Data processing was carried out using SEM-PLS media with a series of inner and outer model feasibility tests before regression and hypothesis testing were carried out. The results of the study stated that all observed variables that were predicted to influence the effectiveness of cybercrime prevention, namely awareness, use of information technology, and facilitating conditions, had a positive and significant effect on cybercrime prevention.
Co-Authors Damayanti, Prisila Hendi Prihanto Hermiyetti Selfiani Tamrin Lanori Yudhistira Adwimurti