Garuda - Garba Rujukan Digital

Eco-Control and Its Dual Impact on Environmental and Economic Performance Dharsana, Muhammad Try; Natsir, Andi Iqra Pradipta; Aksah, Naufal Muhammad; Ulumuddin, Ihya'; Bachmid, Ummuhani
Hasanuddin Economics and Business Review VOLUME 8 NUMBER 2, 2024
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v8i2.5362

This study examines the dual impact of eco-control on both environmental and economic performance in the manufacturing sector. Drawing on data from 183 managers of manufacturing companies in Indonesia, this research employs Partial Least Squares Structural Equation Modelling (PLS-SEM) to analyse the relationships between eco-control, environmental performance, and economic performance. The findings reveal that eco-control significantly enhances environmental performance, which in turn positively influences economic outcomes. Additionally, eco-control has a direct positive effect on economic performance, suggesting that firms with robust eco-control mechanisms are more likely to achieve greater operational efficiency and financial success. The mediation analysis further confirms that environmental performance plays a crucial role in transmitting the positive effects of eco-control to economic performance. These results contribute to the growing body of literature on sustainability and corporate strategy by demonstrating the value of integrating eco-control systems to achieve both environmental and economic objectives. The study also highlights the importance of eco-control in aligning corporate sustainability initiatives with long-term profitability, particularly in sectors with high environmental impact. Limitations and directions for future research are discussed, including the need for broader studies across different industries and regions.

Optimalisasi Peran Bendahara Penerimaan dalam Pengelolaan Pendapatan Asli Daerah: Studi Kasus Kabupaten Pangkajene dan Kepulauan Kusumawati, Andi; Dharsana, Muhammad Try; Natsir, Andi Iqra Pradipta; Thaha, Rianda Ridho Hafidz; Hermansyah, Fakhrul Indra
Celebes Journal of Community Services Vol. 4 No. 1 (2025): December - May
Publisher : STIE Amkop Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/celeb.v4i1.2270

Kegiatan pengabdian ini bertujuan untuk meningkatkan kapasitas bendahara penerimaan dalam pengelolaan Pendapatan Asli Daerah (PAD) di Kabupaten Pangkajene dan Kepulauan. Melalui pendekatan sosialisasi, pelatihan berbasis kompetensi, serta pendampingan teknis, kegiatan ini berfokus pada peningkatan pemahaman regulasi, kemampuan teknis penatausahaan, dan penerapan sistem akuntansi berbasis akrual. Hasil evaluasi menunjukkan adanya peningkatan signifikan dalam pemahaman dan keterampilan peserta, ditunjukkan oleh peningkatan skor pre-test dan post-test serta penurunan kesalahan pencatatan keuangan. Tantangan utama ditemukan pada wilayah kepulauan yang memerlukan strategi pelatihan khusus akibat keterbatasan akses dan infrastruktur. Kegiatan ini juga menghasilkan modul pelatihan dan panduan teknis sebagai sarana pembelajaran berkelanjutan. Dampak jangka panjang diharapkan mencakup peningkatan transparansi, akuntabilitas, serta kualitas laporan keuangan daerah. Dengan penguatan peran bendahara penerimaan, pengelolaan PAD dapat dilakukan secara lebih efektif dan efisien, mendukung pencapaian opini Wajar Tanpa Pengecualian (WTP) secara berkelanjutan serta memperkuat fondasi pembangunan ekonomi daerah berbasis sumber daya lokal.

Eco-Control and Its Dual Impact on Environmental and Economic Performance Dharsana, Muhammad Try; Natsir, Andi Iqra Pradipta; Aksah, Naufal Muhammad; Ulumuddin, Ihya'; Bachmid, Ummuhani
Hasanuddin Economics and Business Review VOLUME 8 NUMBER 2, 2024
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v8i2.5362

This study examines the dual impact of eco-control on both environmental and economic performance in the manufacturing sector. Drawing on data from 183 managers of manufacturing companies in Indonesia, this research employs Partial Least Squares Structural Equation Modelling (PLS-SEM) to analyse the relationships between eco-control, environmental performance, and economic performance. The findings reveal that eco-control significantly enhances environmental performance, which in turn positively influences economic outcomes. Additionally, eco-control has a direct positive effect on economic performance, suggesting that firms with robust eco-control mechanisms are more likely to achieve greater operational efficiency and financial success. The mediation analysis further confirms that environmental performance plays a crucial role in transmitting the positive effects of eco-control to economic performance. These results contribute to the growing body of literature on sustainability and corporate strategy by demonstrating the value of integrating eco-control systems to achieve both environmental and economic objectives. The study also highlights the importance of eco-control in aligning corporate sustainability initiatives with long-term profitability, particularly in sectors with high environmental impact. Limitations and directions for future research are discussed, including the need for broader studies across different industries and regions.

Digitalisasi dan Pemberdayaan UMKM di Desa Sipodeceng: Strategi Peningkatan Skala Usaha dan Keberlanjutan Ekonomi Desa Nohong, Mursalim; Harahap, Andi Tenri; Natsir, Andi Iqra Pradipta; Muhammad Try Dharsana; Naufal Muhammad Aksah; Muhammad Rais Rahmat; Bahtiar Herman
Celebes Journal of Community Services Vol. 4 No. 2 (2025): June - November
Publisher : STIE Amkop Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/celeb.v4i2.3056

Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan kapasitas pengelolaan usaha dan pemasaran digital pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Desa Sipodeceng, Kecamatan Baranti, Kabupaten Sidenreng Rappang. Permasalahan utama yang dihadapi UMKM adalah rendahnya literasi keuangan, keterbatasan dalam menyusun perencanaan usaha, serta minimnya pemanfaatan teknologi digital untuk memperluas akses pasar. Metode yang digunakan adalah pendekatan partisipatif berbasis project-based learning (PBL) yang meliputi tahapan persiapan, pelatihan literasi kewirausahaan dan keuangan, pendampingan pemasaran digital melalui marketplace dan media sosial, serta pembentukan komunitas “UMKM Digital Sipodeceng” sebagai wadah keberlanjutan. Hasil pelaksanaan menunjukkan bahwa sebagian besar peserta telah mampu menyusun business plan sederhana, mengadopsi pencatatan kas harian, serta membuka akun marketplace dengan katalog produk digital. Selain itu, terjadi peningkatan signifikan skor literasi manajerial dan pemisahan keuangan usaha–rumah tangga. Keberadaan komunitas UMKM Digital Sipodeceng dan penguatan peran BUMDes Padaidi menjadi strategi kelembagaan untuk menjaga keberlanjutan program. Dengan demikian, kegiatan ini terbukti mampu memberikan dampak nyata dalam meningkatkan profesionalisme, daya saing, dan kemandirian UMKM desa, sekaligus mendukung agenda nasional digitalisasi ekonomi dan inklusi keuangan.

Pengelolaan Keuangan BLUD Puskesmas dan Rumah Sakit di Kabupaten Sidrap Syamsuddin, Syamsuddin; Amiruddin, Amiruddin; Natsir, Andi Iqra Pradipta; Utami, Rizky; Haerial, Haerial; Nugraha, Rakhmat Nurul Prima; Indrijawati, Aini; Alam, Ade Ikhlas Amal; Putri, Anissa Aulya; Nindra, Nurhaliza Magfirah
Prima Abdika: Jurnal Pengabdian Masyarakat Vol. 5 No. 3 (2025): Volume 5 Nomor 3 Tahun 2025
Publisher : Program Studi Pendidikan Guru Sekolah Dasar Universitas Flores Ende

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/abdika.v5i3.5132

Transparent, accountable, and efficient financial management is a key prerequisite for realizing quality public health services through Regional Public Service Agencies (BLUD). However, the reality in Sidenreng Rappang Regency (Sidrap) shows that most BLUD units, such as community health centers and hospitals, still face obstacles such as the absence of documented financial SOPs, low understanding of the preparation of Business and Budget Plans (RBA), and limited use of financial information systems. This community service activity aimed to improve the capacity of BLUD financial managers through training and technical assistance in preparing RBAs and SOPs in accordance with regulations, such as Permendagri No. 79 of 2018 and PP No. 23 of 2005. The implementation methods included identifying partner needs, interactive material presentations, group discussions, and the preparation of draft documents by participants. The results of the activity showed that 87% of participants were able to draft an initial RBA and understand the important elements of financial management SOPs. Participants also demonstrated an increased understanding of good governance principles, such as transparency and accountability. The final evaluation confirmed that the applied and case-based training approach was effective in building the technical competence of the apparatus. As a follow-up, it is recommended that further training be developed to cover accrual-based reporting and internal auditing, as well as the integration of digital financial systems. It is hoped that this activity will encourage a more adaptive and sustainable transformation of BLUD financial management and support the improvement of health service quality in Sidrap Regency.

When Green Tax Fails: How Tax Avoidance Undermines Sustainable Performance in Indonesia Natsir, Andi Iqra Pradipta; Kusumawati, Andi; Furqan, Muhammad; Djakiman, Cilun
Hasanuddin Economics and Business Review VOLUME 9 NUMBER 2, 2025
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v9i2.6591

Set within Indonesia’s UU HPP carbon-pricing regime, this study tests whether green tax pressure, access to green finance, and green employee behaviour improve sustainable firm performance through corporate social responsibility (CSR), and whether tax avoidance weakens this pathway. Evidence comes from a cross-sectional survey of 230 finance, CSR, and HR managers in energy, banking, and transportation firms, analysed with prediction-oriented PLS-SEM (SmartPLS 4) using mediation and moderation. Green tax, green finance, and green employee behaviour each relate positively to CSR; CSR, in turn, associates with higher sustainability performance on economic, social, and environmental dimensions. Tax avoidance significantly reduces the strength of the green tax–CSR association (interaction β = −0.19), indicating that aggressive fiscal conduct can blunt the intended behavioural effects of carbon-pricing signals. Measurement and structural diagnostics meet contemporary thresholds and indicate meaningful explanatory and predictive power. Implications include aligning carbon-tax incentives with risk-based anti-avoidance oversight and tax-transparency disclosure, embedding auditable CSR metrics in green instruments, and institutionalising pro-environmental routines while integrating tax, finance, and sustainability governance. The cross-sectional, sector-bounded design motivates longitudinal, multi-source extensions as Indonesia’s carbon pricing matures.

Title

Found 6 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 6 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 6 Documents
Search