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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Journal of Applied Accounting Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital
Wisesa, Panca
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Financial Performance on Climate Change Disclosure in the Indonesian Capital Market Wulan, Diajeng Fitri; Wisesa, Panca; Ladista, Rindy Dwi
Jurnal Ilmiah Akuntansi & Bisnis Vol 10 No 2 (2025)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v10i2.7106

Abstract

Financial performance and climate change disclosure (CCD) in Indonesia Stock Exchange-listed enterprises are examined in this research. The study population contains 388 publicly listed firms from diverse industries to reflect the market. Random sampling minimized selection bias by giving each business an equal chance to be included in the research. Our independent variable, financial success, is assessed by return on assets (ROA), which shows how well a company makes money from its assets. CCD, the dependent variable, is assessed using the Task Force on Climate-related Financial Disclosures (TCFD) framework, which covers governance, strategy, risk management, and climate change indicators and objectives. ROA and CCD are examined using linear regression analysis to see whether enterprises with better financial situations are more inclined to declare their environmental practices. Financial success is positively and statistically significantly correlated with climate disclosure. This suggests that profitable corporations may invest more in non-financial reporting, especially climate risk and opportunity reporting. Financially strong firms may also disclose more climate-related information to boost corporate legitimacy, stakeholder confidence, and long-term commitment to sustainable business practices in response to rising global environmental expectations.
Students’ Perceptions of Artificial Intelligence in Tax Learning Wisesa, Panca; Wulan, Diajeng Fitri; Ladista, Rindy Dwi; Sidik, M. Muhayin A
Journal of Applied Accounting Vol. 4 No. 2 (2025): Desember
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v4i2.1479

Abstract

The use of Artificial Intelligence (AI) in higher education has increased rapidly, with many students using AI-based applications independently to support learning. In regulation-based subjects such as taxation, this practice raises concerns related to learning accuracy, relevance to local regulations, and ethical use. This study aims to examine students’ perceptions of AI use in tax learning. A qualitative descriptive approach was employed involving undergraduate accounting and taxation students at the University of Lampung and the Lampung State Polytechnic who had taken taxation courses and used AI as a learning tool. Using purposive sampling, data were collected through an online questionnaire, resulting in 143 valid responses from an estimated eligible population of 809 students. The questionnaire included Likert-scale items and open-ended questions, with qualitative data analyzed using thematic analysis. The findings indicate that students perceive AI as a helpful learning support, particularly for understanding complex tax regulations, improving learning efficiency, and supporting independent study. However, concerns remain regarding information accuracy, limited relevance to Indonesian tax regulations, overreliance on AI, and academic integrity. This study concludes that AI can support tax learning when used as a complementary tool, supported by critical use and lecturer guidance.  Keywords: artificial intelligence; student perceptions; tax learning; higher education; qualitative research
PENINGKATAN TATA KELOLA KEUANGAN DAN KEPATUHAN PAJAK DI LINGKUNGAN SEKOLAH Wulan, Diajeng Fitri; Mirza. BR, Aryan Danil; Wisesa, Panca; Ladista, Rindy Dwi
Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Vol. 3 No. 1 (2026): Maret
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jpmebd.v3i1.3550

Abstract

Pengelolaan keuangan di lingkungan sekolah sering kali menghadapi tantangan terkait ketidakteraturan administrasi dan rendahnya kepatuhan pajak, terutama pada unit kegiatan ekstrakurikuler. Pengabdian masyarakat ini bertujuan untuk meningkatkan literasi keuangan dan pemahaman perpajakan bagi para pembina ekstrakurikuler. Masalah utama yang diidentifikasi meliputi minimnya pengalaman pembukuan, pengabaian transaksi nominal kecil, serta kurangnya pemahaman terkait transaksi perpajakan. Metode pelaksanaan dilakukan melalui pelatihan intensif yang mencakup standardisasi bukti transaksi (kwitansi, nota, invoice), sistem pembukuan sederhana menggunakan Buku Kas Umum (BKU), serta prosedur perpajakan sederhana. Hasil pengabdian menunjukkan adanya peningkatan kesadaran peserta mengenai pemisahan fungsi antara pengendali, pengelola, dan pengguna dana. Peserta kini memahami prosedur penyusunan Laporan Pertanggungjawaban (LPJ) yang lebih akuntabel dengan dukungan dokumentasi yang sah sesuai standar akuntansi organisasi nirlaba (ISAK 35). Berdasarkan kegiatan yang sudah dilakukanakan direkomendasikan agar sekolah menyusun Standar Operasional Prosedur (SOP) keuangan dan membentuk tim audit internal guna menjamin tata kelola keuangan yang berkelanjutan.
Co-Authors Aryan Danil Mirza. BR Ladista, Rindy Dwi Sidik, M. Muhayin A Wulan, Diajeng Fitri