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All Journal Tangible Journal Islamic Accounting and Finance Review Pattimura Proceeding : Conference of Science and Technology Rahmatan Lil’alamin Journal of Community Services (RLA) Annusfy
Azisah, Andi Nurul
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Religion Agriculture, Biological Sciences & Forestry Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Control & Systems Engineering Economics, Econometrics & Finance Education Energy Engineering Environmental Science Materials Science & Nanotechnology Mathematics Neuroscience Physics Social Sciences Other

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Perencanaan dan Pengembangan Karir di Era Digital: Tinjauan Literatur atas Transformasi Strategi MSDM Modern Syabany, Inayah Nur; Amelia, Putri; Nurhalizah, Nurhalizah; Luthfiyyah, Luthfiyyah; Azisah, Andi Nurul
Annusfy : Journal of Multidisciplinary Research Vol. 1 No. 3 (2025): November 2025 , Annusfy
Publisher : Jaanur Elbarik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65065/xka6s978

Abstract

The development of digital technology in the Industry 4.0 era has driven significant transformation in Human Resource Management (HRM), particularly in career planning and development. Digitalization shifts career systems from hierarchical structures to competency-based digital career models that require employee self-management through continuous learning and technological utilization. This study employs a qualitative approach using a Systematic Literature Review of 2020–2025 publications on HR digitalization, HRIS, AI, Big Data, and LMS. The findings show that technology enhances the efficiency of competency mapping, performance assessment, and learning access, although challenges such as digital literacy gaps and resistance to change persist. Technology acts as an enabler, while the HR manager’s role evolves into a strategic talent architect who integrates technology with data-driven talent management.
Pengaruh Pengungkapan ESG terhadap Kinerja Keuangan Perusahaan Pertambangan di Indonesia Surianto, Nurul Maghfirah; Jauhari, Yustika; Muflikhah, Itsna; Azisah, Andi Nurul; Wahdana, Nadhiyah Putri
Tangible Journal Vol. 10 No. 2 (2025): Vol. 10 No. 2, Desember 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v10i2.699

Abstract

This study aims to analyze the effect of environmental, social, and governance (ESG) disclosure on the financial performance of companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2024. The data used is secondary data derived from sustainability reports, annual reports, and ESG assessments published by independent rating agencies. The sample was selected using a targeted selection method based on specific criteria, such as the availability of ESG scores and financial reports for the observation period. The independent variable in this study is the level of ESG disclosure, while the dependent variable is financial performance measured using return on assets (ROA) as the sole indicator of profitability. Data analysis was performed using multiple linear regression to test the relationship between ESG disclosure and financial performance. The results of the study indicate that ESG disclosure has a positive and significant effect on a company's ROA. These results suggest that increased ESG disclosure can strengthen investor confidence and improve risk management effectiveness, which will ultimately lead to better financial performance. This study provides recommendations for companies in Indonesia to improve transparency and implement sustainable practices in order to achieve long-term economic growth.
Mapping Readiness for Early IFRS S1 and S2 Adoption among Indonesia’s Carbon-intensive Firms Azisah, Andi Nurul; Ramadhani, Eksanti Rahmi
Pattimura Proceeding 2026: Proceeding of the 3rd International Conference of International Conference on Business and Eco
Publisher : Pattimura University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/pcst.2026.iconbe.p15-26

Abstract

The strengthening of sustainability and climate-related disclosures has become a global priority following the issuance of IFRS Sustainability Disclosure Standards S1 and S2. However, firms in developing countries continue to face challenges in aligning existing reporting practices with these emerging standards. This study assesses the readiness of carbon-intensive firms in Indonesia for the early adoption of IFRS S1 and S2 through a diagnostic analysis of sustainability disclosures. Using a qualitative content analysis approach, 89 annual and sustainability reports from the energy, chemicals, and construction materials sectors were evaluated based on 29 disclosure indicators across four pillars: governance, strategy, risk management, and metrics and targets. The findings indicate that overall readiness remains low, with relatively higher alignment observed in governance and strategy disclosures, while substantial gaps persist in risk management and, most notably, in metrics and targets. Climate-related quantitative disclosures, particularly those related to emissions measurement, financial impact assessment, and links to accounting assumptions, remain underdeveloped. These results highlight organizational and technical constraints that may hinder effective IFRS S1 and S2 implementation and underscore the need for regulatory guidance and capacity-building initiatives to support IFRS-aligned sustainability reporting in emerging economies
Peningkatan Kapasitas Pelaku Usaha melalui Pelatihan Akuntansi dan Pajak UMKM di Desa Bira Azisah, Andi Nurul; Muflikhah, Itsna; Br. Ginting, Chris Dayanti; Surianto, Nurul Maghfirah; Jauhari, Yustika
Rahmatan Lil 'Alamin Journal of Community Services Volume 6 Issue 1, 2026
Publisher : Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RLA.Vol6.iss1art3

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in the economic life of rural communities; however, many business actors still face challenges in maintaining business financial records and understanding tax obligations. This condition was also found among MSME actors in Bira Village, Bontobahari District, Bulukumba Regency, where business owners generally had not recorded transactions in an orderly manner and had not separated business finances from household finances. This community service activity aimed to improve the basic understanding and skills of MSME actors through simple accounting training and MSME tax education. The activity was carried out using an educational and participatory approach, beginning with an initial identification stage through observation, coordination with the village government, and discussions with participants, followed by material delivery, question-and-answer sessions, and direct practice in preparing simple financial records. The evaluation was conducted through oral questions and answers at the beginning and the end of the activity, as well as observation during the practice session. The results showed that participants gained a better understanding of the importance of transaction recording, the separation of business and personal finances, and the relationship between financial recordkeeping and MSME tax administration. This activity had a positive impact in the form of improved initial understanding, basic business recordkeeping skills, and increased awareness of the importance of more orderly and sustainable business management.
Pelatihan dan Pendampingan Aparatur Desa Bira dalam Penyusunan Laporan Keuangan yang Berbasis Akuntabilitas Surianto, Nurul Maghfirah; Ryketeng, Masdar; Azisah, Andi Nurul; Nadhiyah Putri Wahdana; Muflikhah, Itsna
Rahmatan Lil 'Alamin Journal of Community Services Volume 6 Issue 1, 2026
Publisher : Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RLA.Vol6.iss1art6

Abstract

This community service initiative was prompted by the limited capacity of village officials to prepare financial reports that are accountable, transparent, and in accordance with the principles of good governance. This situation has the potential to lead to errors in village financial recording and reporting, which in turn lowers public trust. Therefore, this initiative aims to enhance the understanding and skills of Bira Village officials in preparing accountability-based financial reports. The methods employed include training, on-site mentoring, and an assessment of participants’ ability to prepare village financial reports. Training is delivered through sessions covering principles of accountability, village financial reporting standards, and systematic report preparation practices. Subsequently, intensive mentoring was conducted to ensure participants were able to implement the knowledge gained. The results of the activity showed a significant improvement in the understanding and skills of village officials in preparing financial reports that are more orderly, transparent, and accountable.
PERSEPSI GENERASI Z TERHADAP TRANSFORMASI DIGITAL DALAM ADMINISTRASI PERPAJAKAN Surianto, Nurul Maghfirah; Azisah, Andi Nurul
ISAFIR: Islamic Accounting and Finance Review Vol 7 No 1 (2026): Volume 7 (1) June 2026
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v7i1.68426

Abstract

This study seeks to examine Generation Z’s perceptions of digital transformation in tax administration and to identify the factors influencing these perceptions along with their implications for tax awareness. A qualitative descriptive approach was employed through in-depth interviews involving three informants, namely a Diploma IV Accounting student, a Master’s degree Accounting student, and Generation Z taxpayers. The participants were selected using purposive sampling, while the data were analyzed through an interactive model consisting of data reduction, data display, and conclusion drawing. The findings reveal that Generation Z generally holds positive perceptions toward the digitalization of tax services, as these systems provide greater convenience, efficiency, and flexibility in the tax reporting process.However, obstacles remain, such as system disruptions, limited internet access, and low tax literacy. The digitalization of tax services has the potential to increase tax awareness, but needs to be supported by adequate education. Therefore, improving the quality of the system and developing a more effective tax education strategy are crucial to supporting the optimization of digital tax services for Generation Z
Pengaruh Green Accounting dan Carbon Emission Disclosure terhadap Tax Avoidance pada Perusahaan Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2021–2025 Azisah, Andi Nurul; Surianto, Nurul Maghfirah
ISAFIR: Islamic Accounting and Finance Review Vol 7 No 1 (2026): Volume 7 (1) June 2026
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v7i1.68454

Abstract

This study examines the effect of green accounting and carbon emission disclosure on tax avoidance in energy companies listed on the Indonesia Stock Exchange during 2021–2025. This study uses a quantitative approach with secondary data obtained from annual reports, financial statements, and sustainability reports. The sample was selected using purposive sampling, resulting in 10 companies and 50 firm-year observations. Tax avoidance is proxied by the effective tax rate (ETR), while green accounting and carbon emission disclosure are measured using disclosure indices. The data were analyzed using panel data regression with the random effect model. The results show that green accounting and carbon emission disclosure do not significantly affect ETR. These findings indicate that broader environmental and carbon disclosure does not necessarily reflect lower tax avoidance. This study highlights the importance of evaluating corporate sustainability comprehensively by considering environmental disclosure and fiscal accountability.
Co-Authors Amelia, Putri Chris Dayanti Br. Ginting Jauhari, Yustika Luthfiyyah, Luthfiyyah Muflikhah, Itsna Nadhiyah Putri Wahdana Nurhalizah, Nurhalizah Nurhidayah Nurhidayah Purwasari , Dwi Rezki Dea Ramadhani, Eksanti Rahmi Ryketeng, Masdar Surianto, Nurul Maghfirah Syabany, Inayah Nur Wahdana, Nadhiyah Putri