Putri, Aprilia Wahana
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Hubungan Antara Teknologi Hijau, Insentif Pajak Karbon, Dan Kepatuhan Perusahaan Terhadap Standar Akuntansi Karbon (Studi Kasus Pt. Citra Nusantara Energi) Laila, Amar'atus; Ramadhanti, Nouva Ayu; Putri, Aprilia Wahana; Kurniawati, Aprilia Tri; R. Pandin, Maria Yovita
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 5 (2025): September-Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v5i5.3252

Abstract

Global climate change poses a major challenge to the industrial sector, particularly the energy sector, which contributes approximately 24–25% of total global greenhouse gas emissions. To address this issue, the adoption of green technology and fiscal policies such as carbon tax incentives are expected to enhance corporate compliance with carbon accounting standards. This study aims to analyze the relationship between the use of green technology, the utilization of carbon tax incentives, and corporate compliance with carbon accounting standards, both partially and simultaneously. A quantitative approach with a causal-comparative research design was applied. Data were collected through questionnaires distributed to 50 employees of PT. Citra Nusantara Energi and analyzed using multiple linear regression, supported by validity and reliability tests, classical assumption tests, t-tests, and F-tests. The results show that green technology and carbon tax incentives have a significant partial effect on carbon accounting standards, while corporate compliance does not. However, simultaneously, the three independent variables significantly influence carbon accounting standards. These findings highlight the importance of environmentally friendly technology adoption and fiscal incentives in improving the transparency and accountability of corporate carbon emission reporting.
Pengaruh Sistem Insentif Terhadap Motivasi Kerja Karyawan Sandari, Tries Ellia; Kurniawati, Aprilia Tri; Putri, Aprilia Wahana
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 2 No. 2 (2025): Oktober - Desember
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This paper aims to examine the influence of incentive systems on employee work motivation. Incentives are an important component of organizational control, designed to encourage employees to perform tasks according to organizational expectations. Financial incentives such as bonuses and commissions can strengthen short-term motivation because they provide direct rewards. Meanwhile, non-financial incentives, including recognition, flexibility, and development opportunities, contribute to intrinsic motivation and long-term engagement. The effectiveness of incentives depends on fairness, transparency, attainable performance targets, and consistent implementation. A literature review and case study analysis at AXI Adira Finance Syariah demonstrate that well-designed incentives significantly increase work motivation, productivity, and employee loyalty.