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All Journal Jurnal Ekonomika dan Manajemen Jurnal Pengabdian Masyarakat Kesosi
Ifan Haryanto
Universitas Budi Luhur
Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Neuroscience Nursing Public Health

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Gerakan Kebersihan Lingkungan Sebagai Upaya Menciptakan Lingkungan Sehat di RPTRA Nusa Indah,  Kelurahan Meruya Utara, Kecamatan Kembangan, Jakarta Barat Agus Sriyanto; Nora Adira Brabo; Ifan Haryanto; Arif Nur Hidayat; Bayu Sadewo
Jurnal Pengabdian Masyarakat Kesosi Vol. 9 No. 2 (2026): Juli: Jurnal Abdimas KESOSI
Publisher : Sekolah Tinggi Ilmu Kesehatan Kesetiakawanan Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57213/abdimas.v9i2.612

Abstract

Public awareness of the importance of maintaining environmental cleanliness still needs to be improved, particularly in public spaces that are shared by the community. This community service activity aimed to improve cleanliness, environmental aesthetics, and public awareness in creating a healthy environment at RPTRA Nusa Indah, Meruya Utara, Kembangan, West Jakarta. The program was implemented through three main activities: community clean-up activities, repainting and mural creation to enhance environmental aesthetics, and educational sessions for children on the importance of maintaining cleanliness through presentations and interactive games. The activity was conducted on December 12, 18, and 19, 2023, involving students participating in the Community Service Program (KKN) of Universitas Budi Luhur, RPTRA management, and local residents. The results showed that the RPTRA environment became cleaner and more organized, seating areas and walls became visually more attractive, and children demonstrated a better understanding of clean and healthy living behaviors. Active community participation and support from RPTRA management were key factors in the success of the program. This activity had a positive impact on environmental quality and can serve as a model for participatory community service programs in supporting the creation of healthy, comfortable, and sustainable public spaces.
The Effect of Capital Intensity, Green Accounting, Capital Structure, And Leverage on Tax Avoidance Regita Bunga Safitri; Indah Rahayu Lestari; Ifan Haryanto
Jurnal Ekonomika dan Manajemen Vol 15, No 1 (2026)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jem.v15i1.4394

Abstract

This study aims to determine the effect of capital intensity, green accounting, capital structure, and leverage on tax avoidance. The population of this study consists of energy sector companies listed on the Indonesia Stock Exchange (IDX) in their financial reports and sustainability reports for the period 2020–2024. The sampling technique used in this study is purposive sampling with a final sample of 175 data from 35 companies. The data analysis technique used was multiple linear regression analysis with the assistance of the Statistical Package for the Social Sciences (SPSS) software version 22. The results of the study indicate that capital intensity has a negative and significant effect.
Co-Authors Agus Sriyanto Arif Nur Hidayat Bayu Sadewo Indah Rahayu Lestari Nora Adira Brabo Regita Bunga Safitri