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All Journal SENTRALISASI Tangible Journal Behavioral Accounting Journal JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Review of Accounting and Business Amsir Accounting & Finance Journal Ininnawa: Jurnal Pengabdian Masyarakat Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang Income Journal: Accounting, Management and Economic Research Jurnal Aplikasi Perpajakan Abdi Samulang : Jurnal Pengabdian Kepada Masyarakat Phinisi Applied Accounting Journal CITAKARYA Jurnal Pengabdian Masyarakat
Anisatun Humayrah Rais
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Religion Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Neuroscience Public Health Social Sciences Other

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PENGARUH IMPLEMENTASI CORETAX TERHADAP KEPATUHAN WAJIB PAJAK DI KOTA MAKASSAR Afiah, Nur; Rais, Anisatun Humayrah; Anwar, Azwar; Musa, Kartika Septiary Pratiwi
Jurnal Aplikasi Perpajakan Vol. 6 No. 2 (2025): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v6i2.459

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh implementasi Coretax terhadap kepatuhan wajib pajak sebagai bagian dari upaya modernisasi administrasi perpajakan. Digitalisasi melalui Coretax diharapkan mampu meningkatkan kualitas layanan pajak, terutama dari sisi kemudahan, kecepatan, akurasi, dan transparansi proses pelaporan serta pembayaran pajak. Penelitian ini menggunakan pendekatan kuantitatif dengan analisis regresi linier sederhana. Hasil penelitian menunjukkan bahwa implementasi Coretax berpengaruh positif terhadap kepatuhan wajib pajak, yang berarti semakin baik penerapan sistem digital tersebut, semakin tinggi tingkat kepatuhan wajib pajak dalam melaksanakan kewajibannya. Penelitian ini memberikan implikasi bahwa penguatan sistem administrasi perpajakan berbasis teknologi merupakan strategi penting dalam meningkatkan kepatuhan dan efektivitas layanan perpajakan di Indonesia.
ANALISIS KEBIJAKAN PAJAK KARBON INDONESIA DAN IMPLIKASINYA TERHADAP SEKTOR INDUSTRI Rais, Anisatun Humayrah; Yusuf, Yulia Yunita
Jurnal Aplikasi Perpajakan Vol. 6 No. 2 (2025): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v6i2.460

Abstract

Penelitian ini bertujuan menganalisis desain dan implementasi kebijakan pajak karbon di Indonesia serta menilai implikasinya bagi sektor industri. Dengan menggunakan pendekatan kualitatif deskriptif melalui analisis dokumen dan kebijakan, studi ini menelaah regulasi utama seperti UU No. 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan dan Perpres No. 98 Tahun 2021 tentang Nilai Ekonomi Karbon, serta berbagai laporan resmi pemerintah dan literatur ilmiah terkait. Hasil penelitian menunjukkan bahwa kebijakan pajak karbon Indonesia memiliki kerangka regulasi yang kuat dan terintegrasi dengan instrumen Nilai Ekonomi Karbon, termasuk perdagangan emisi dan mekanisme offset. Namun, efektivitas kebijakan ini masih dipengaruhi oleh sejumlah faktor, seperti rendahnya tarif awal, kesiapan sistem MRV, serta resistensi industri terhadap potensi kenaikan biaya produksi. Analisis juga mengungkap bahwa pajak karbon dapat mendorong efisiensi energi, inovasi teknologi, dan peluang bisnis hijau melalui perdagangan karbon, meskipun membutuhkan dukungan regulasi yang konsisten dan kapasitas tata kelola yang memadai. Penelitian ini merekomendasikan penyusunan peta jalan yang lebih rinci, penyesuaian tarif secara bertahap, peningkatan kapasitas MRV, serta insentif transisi bagi industri guna memastikan implementasi pajak karbon berjalan efektif dan mendukung pencapaian target NDC serta strategi transisi menuju ekonomi rendah karbon.
To What Extent Does the Food Industry Disclosing Carbon Emissions GRI 305-Based Analysis in the Indonesian Capital Market Rais, Anisatun Humayrah; Said, Siti Nur Reskiyawati
Phinisi Applied Accounting Journal Vol 3, No 2 (2025): OCTOBER
Publisher : Universitas Negeri Makassar

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

Abstract

This study analyzes the extent of carbon emission disclosure among food and beverage companies listed on the Indonesia Stock Exchange using the GRI 305 framework. Although climate-related reporting is increasingly important, prior studies show that emission disclosures in Indonesia remain voluntary and uneven. This research fills that gap by evaluating six core GRI 305 indicators through content analysis of sustainability and annual reports for 2021–2024. The results show a moderate disclosure level, with an average score of 4.45 out of 7 (index 0.64). Companies most frequently report Scope 1, Scope 2, and emission intensity, while Scope 3 is rarely disclosed. Disclosure declined slightly in 202–2023 but improved in 2024. These patterns indicate selective reporting focused on indicators under direct managerial control. The findings provide input for regulators and stakeholders to strengthen climate-related transparency in Indonesia.Studi ini menganalisis tingkat pengungkapan emisi karbon di antara perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia menggunakan kerangka kerja GRI 305. Meskipun pelaporan terkait iklim semakin penting, studi sebelumnya menunjukkan bahwa pengungkapan emisi di Indonesia masih bersifat sukarela dan tidak merata. Penelitian ini mengisi kesenjangan tersebut dengan mengevaluasi enam indikator inti GRI 305 melalui analisis isi laporan keberlanjutan dan tahunan untuk periode 2021–2024. Hasilnya menunjukkan tingkat pengungkapan yang moderat, dengan skor rata-rata 4,45 dari 7 (indeks 0,64). Perusahaan paling sering melaporkan Cakupan 1, Cakupan 2, dan intensitas emisi, sementara Cakupan 3 jarang diungkapkan. Pengungkapan sedikit menurun pada periode 202–2023 tetapi membaik pada tahun 2024. Pola-pola ini menunjukkan pelaporan selektif yang berfokus pada indikator-indikator di bawah kendali langsung manajerial. Temuan ini memberikan masukan bagi regulator dan pemangku kepentingan untuk memperkuat transparansi terkait iklim di Indonesia.
Treasure Hunt dalam Pelaksanaan English Camp: Upaya Sistematis Meningkatkan Kompetensi Bahasa Inggris Mahasiswa Siradjuddin, Suharti; Yahrif, Muhammad; Ahmad; Rais, Anisatun Humayrah
ABDI SAMULANG: Jurnal Pengabdian Kepada Masyarakat Vol 5 No 1 (2026): JANUARI| ABDI SAMULANG
Publisher : Yayasan Habiburrahman Jamalu Bina Ummat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61477/abdisamulang.v5i1.86

Abstract

This community service program was implemented through an English Camp integrating a Treasure Hunt activity using a Project Based Learning (PjBL) approach, aimed at improving students’ English competence, particularly speaking ability, communication fluency, and self-confidence. The program was conducted in Malino on 14–16 November 2025 and involved 148 accounting students who were divided into small groups and required to use English throughout all activities. The Treasure Hunt was designed as a collaborative project in which students completed a series of English-based tasks at four different posts, enabling them to experience learning through planning, discussion, teamwork, task completion, and reflective communication in authentic contexts. Data were obtained through direct observation, speaking performance assessment, and participants’ responses. The results indicate significant improvement in students’ confidence to speak, ability to understand English instructions, discipline, teamwork, and learning motivation. Furthermore, the program provided meaningful and authentic learning experiences that differ from formal classroom learning. Therefore, the Treasure-Hunt-Based English Camp with a Project Based Learning approach proved to be an effective and systematic strategy to enhance students’ English competence and is recommended as a sustainable model for strengthening English learning in higher education settings.
Profile and Financing Access Gaps of MSMEs in Indonesia: evidence from ADB Asia SME Monitor 2024 Yunus, Asmar; Adriansyah, Adriansyah; Rais, Anisatun Humayrah; Gaffar, Andi Nurrahma
Amsir Accounting & Finance Journal Vol 4 No 1 (2026): Januari
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v4i1.695

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a central role in Indonesia’s economy, yet access to finance remains a persistent constraint for their growth and resilience. This study aims to map the profile of MSMEs and identify gaps in access to financing in Indonesia using data from the Asian Development Bank Asia Small and Medium-Sized Enterprise Monitor 2024. The study employs a descriptive approach based on a multidimensional framework of depth, breadth, and risk to examine MSME financing conditions. The analysis focuses on MSME landscape indicators and banking financing data, including credit ratios, distribution structure, and non-performing loans. The findings indicate that although MSME credit has increased nominally in recent years, the depth of financing remains relatively stable when measured against GDP and total bank credit. Financing is still concentrated in specific sectors and predominantly allocated for working capital, while credit risk in the MSME segment remains higher than the aggregate banking portfolio. These results suggest that improvements in MSME financing require not only credit expansion but also policies that strengthen financial depth, broaden access, and enhance risk mitigation. The study provides policy-relevant insights to support more inclusive and sustainable MSME financing in Indonesia.
Co-Authors Adriansyah Adriansyah Adriansyah Adriansyah Ahmad Andi Faisal, Andi Andi Muh Syukur Hidayatullah Anwar, Azwar Ayu Puspitasari Ayu Puspitasari, Ayu Bahri, Nur Alim Br. Ginting, Crish Dayanti Chris Dayanti Br. Ginting Fina Ruzika Zaimar Fradionesius Kristianto Gaffar, Andi Nurrahma Hidayatullah, Andi Muh. Syukur Muhammad Adil Muhammad Adil, Muhammad Muhammad Irdam Ferdiansah Musa, Kartika Septiary Pratiwi Mushoddiq Rahman, Ahmad Nashiruddin Nagu, Nadhirah Nur Afiah, Nur Nurafni Oktaviyah Putrawan, Muh. Rizah Putri Safira, Selma Rahmatullah, Andi Ramadhani, Febrina Nur Said, Siti Nur Reskiyawati Siradjuddin, Suharti Sundari, Sri Warka Syachbrani Widya Wati, Fitrah Windarsari, Wiwin Riski Yahrif, Muhammad Yunita Yusuf, Yulia Yunus, Asmar Yusuf, Yulia Yunita Zaimar, Fina Ruzika