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All Journal Jurnal Abdi Insani Academia Open JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)
Rinandy, Alditya Aris
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Stakeholder Pressure and Ownership Structure on Sustainability Report Disclosure : Tekanan Pemangku Kepentingan dan Struktur Kepemilikan terhadap Pengungkapan Laporan Keberlanjutan DP, Rina Tjandrakirana; Ermadiani, Ermadiani; Apriyansyah, Apriyansyah; Rinandy, Alditya Aris; Aliyah, Zahwa
Academia Open Vol. 10 No. 2 (2025): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.10.2025.12773

Abstract

General background: Global attention to sustainability has increased significantly, urging companies to integrate social and environmental accountability into business practices through sustainability reports. Specific background: In Indonesia, regulations such as POJK No. 51/POJK.03/2017 have strengthened the disclosure of Environmental, Social, and Governance (ESG) information, particularly in energy sector firms with high environmental impacts. Knowledge gap: However, prior studies reveal inconsistent findings regarding how stakeholder pressure and ownership structure influence the extent of sustainability report disclosure. Aims: This study examines the effects of stakeholder pressure—measured by investor orientation and external audit pressure—and foreign ownership structure on the level of sustainability report disclosure among energy companies listed on the Indonesia Stock Exchange during 2021–2023. Results: Using panel data regression on 18 companies (54 observations), the findings show that investor and audit pressures have no significant effects, while foreign ownership positively influences disclosure at the 10% level (β = 0.177; p = 0.054). Novelty: The study highlights that foreign investors play a critical role in enhancing sustainability transparency in emerging markets. Implications: Strengthening domestic investor awareness and external audit roles is essential to improving sustainability reporting quality and aligning Indonesia’s corporate practices with international ESG standards. Highlights: Foreign ownership significantly enhances sustainability report transparency. Investor and audit pressures show no significant effect in Indonesia’s energy firms. Findings emphasize the need to strengthen domestic ESG engagement and governance. Keywords: Stakeholder Pressure, Foreign Ownership, Sustainability Report, Esg Disclosure, Audit Quality
Tax Sanctions as a Moderator of Behavioral and Technological Factors in Compliance: Sanksi Pajak sebagai Moderator Faktor Perilaku dan Teknologi dalam Kepatuhan Ermadiani, Ermadiani; DP, Rina Tjandrakirana; Apriyansyah, Apriyansyah; Rinandy, Alditya Aris; Adelia, Bella
Academia Open Vol. 10 No. 2 (2025): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.10.2025.12802

Abstract

General Background: Tax compliance is a fundamental component of Indonesia’s revenue system, particularly under the self-assessment mechanism that relies on taxpayer honesty and awareness. Specific Background: Despite various incentives and reduced tax rates, the Micro, Small, and Medium Enterprises (MSME) sector continues to exhibit low compliance levels. Prior research has overlooked the integrated role of behavioral, technological, and enforcement factors in shaping tax compliance. Knowledge Gap: Limited studies have examined how money ethics, artificial intelligence (AI), tax rates, and tax audits influence MSME tax compliance when moderated by tax sanctions. Aims: This study aims to analyze the effects of these four variables on MSME taxpayer compliance in South Sumatra, with tax sanctions as a moderating variable. Results: Using moderation regression analysis on data from 110 MSME respondents, findings reveal that money ethics, AI, and tax audits significantly affect compliance, while tax rates do not; tax sanctions significantly strengthen all relationships. Novelty: This research integrates moral, technological, and regulatory perspectives through the Theory of Planned Behavior, presenting a new framework for compliance analysis in the digital taxation era. Implications: The study provides practical guidance for policymakers to enhance MSME tax compliance via balanced moral education, AI-based systems, and fair but firm enforcement measures. Highlights:  Combines moral, technological, and regulatory factors in tax compliance analysis. Shows tax sanctions strengthen behavioral and AI impacts on compliance. Provides policy insights for enhancing MSME tax compliance in Indonesia. Keywords: Money Ethics, Artificial Intelligence, Tax Sanctions, Tax Compliance, MSMEs
PROGRAM MAKAN BERGIZI GRATIS DAN KESEJAHTERAAN PEKERJA UMKM: PERAN PENYERAPAN SDM DAN KONDISI KEUANGAN RUMAH TANGGA DI PALEMBANG Kelara, Bulan Nettiary; Siregar, Tika Rahma Yani; Febrianti, Rahma; Mardyaningsih, Wirda; Ghozali, Akhmad; Rinandy, Alditya Aris
JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Vol 10 No 2 (2025): JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)
Publisher : P3M STIE Mulia Darma Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54077/jembatan.v10i2.247

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh program Makan Bergizi Gratis (MBG) terhadap penyerapan tenaga kerja, stabilitas keuangan rumah tangga, dan kesejahteraan pekerja serta rumah tangga di Kota Palembang. Metode penelitian menggunakan pendekatan kuantitatif dengan teknik survei terhadap pekerja UMKM yang menjadi vendor resmi program MBG. Data dianalisis menggunakan Partial Least Squares–Structural Equation Modeling (PLS-SEM) untuk menguji hubungan kausal antarvariabel. Hasil penelitian menunjukkan bahwa program MBG berpengaruh signifikan terhadap penyerapan tenaga kerja dan stabilitas keuangan rumah tangga, namun tidak berpengaruh langsung terhadap kesejahteraan pekerja dan rumah tangga. Temuan penting lainnya menunjukkan bahwa stabilitas keuangan rumah tangga berperan sebagai variabel mediasi yang menjembatani pengaruh program terhadap peningkatan kesejahteraan. Hasil ini menegaskan bahwa kesejahteraan pekerja tidak hanya ditentukan oleh kesempatan kerja, tetapi juga oleh kondisi keuangan rumah tangga yang stabil. Penelitian ini memberikan implikasi bagi pemerintah daerah untuk mengintegrasikan program MBG dengan strategi pemberdayaan ekonomi guna mencapai kesejahteraan masyarakat yang berkelanjutan.
PELATIHAN PEMBUATAN PRODUK DIGITAL DAN TEKNIK PEMASARANNYA BAGI GURU SD ISLAM MAHAD DARUSSALAM Mavilinda, Hera Febria; Putri, Yulia Hamdaini; Idrad, Yusuf Radityawan; Siregar, Tika Rahma Yani; Rinandy, Alditya Aris
Jurnal Abdi Insani Vol 13 No 1 (2026): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v13i1.3412

Abstract

The advancement of digThe advancement of digital technology has significantly transformed the realm of education, especially in the creation and distribution of instructional materials. Elementary school educators must exhibit greater creativity and adaptability in developing engaging, interactive learning materials that align with the features and requirements of contemporary pupils. Nevertheless, numerous elementary school educators in the domain remain deficient in the competencies required to develop high-quality digital educational materials, such as e-books and worksheets, and lack comprehension of digital marketing strategies to enhance the visibility of their goods. This service program provides training for the development of two categories of digital products: worksheets derived from primary school curricula and fundamental digital marketing strategies. The techniques for implementing the activities encompass socializing, training, and mentorship. The activity's results indicate that the teachers successfully developed e-books and worksheets and effectively promoted the products via their social media platforms. ital technology has significantly transformed the realm of education, especially in the creation and distribution of instructional materials. Elementary school educators must exhibit greater creativity and adaptability in developing engaging, interactive learning materials that align with the features and requirements of contemporary pupils. Nevertheless, numerous elementary school educators in the domain remain deficient in the competencies required to develop high-quality digital educational materials, such as e-books and worksheets, and lack comprehension of digital marketing strategies to enhance the visibility of their goods. This service program provides training for the development of two categories of digital products: worksheets derived from primary school curricula and fundamental digital marketing strategies. The techniques for implementing the activities encompass socializing, training, and mentorship. The activity's results indicate that the teachers successfully developed e-books and worksheets and effectively promoted the products via their social media platforms.
Co-Authors Adelia, Bella Aliyah, Zahwa Apriyansyah, Apriyansyah DP, Rina Tjandrakirana Ermadiani, Ermadiani Febrianti, Rahma GHOZALI, AKHMAD Idrad, Yusuf Radityawan Kelara, Bulan Nettiary Mardyaningsih, Wirda Mavilinda, Hera Febria Siregar, Tika Rahma Yani Yulia Hamdaini Putri