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All Journal Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Pendidikan dan Pengabdian Masyarakat
Cahyani, Yasintha Dwi
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Economics, Econometrics & Finance Education Other

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THE ROLE OF SUSTAINABILITY IN ASEAN BANKING DESICION-MAKING: A SYSTEMATIC LITERATURE REVIEW Izzalqurny, Tomy Rizky; Utami, Helianti; Cahyani, Yasintha Dwi; Rahma, Shelyra Leovita Dwi; Althof, Zahwa Aqila
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 8 No 2 (2025): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2025
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v8i2.813

Abstract

This study examines the growing importance of sustainability as a foundation for strategic decision-making in the ASEAN banking sector, which is characterized by regulatory, cultural, and institutional diversity. It aims to explore how Environmental, Social, and Governance (ESG) principles are understood and integrated into banking decision-making and to assess their contributions to efficiency, stability, and institutional legitimacy. Using a Systematic Literature Review (SLR) based on the PRISMA 2020 protocol, this study analyzes 22 Scopus-indexed articles published between 2019 and 2025. The findings indicate that ESG serves as a strategic framework that enhances credit quality, operational efficiency, and risk management, with governance emerging as the most influential dimension in successful sustainability integration. The effectiveness of ESG implementation is moderated by institutional and cultural contexts across ASEAN countries. This study contributes by identifying gaps in the literature and proposing a contextual ESG framework for the ASEAN banking sector, providing insights for regulators and practitioners in developing adaptive and inclusive sustainable finance policies.
Peningkatan Literasi Pajak UMKM untuk Mendorong Kepatuhan dan Pertumbuhan Lokal : Literasi Pajak Ermayda, Ria Zulkha; Trisnawati, Novi; Putri, Dhika Maha; Cahyani, Yasintha Dwi; Lopulalan, Yolanda Airine
Jurnal Pendidikan dan Pengabdian Masyarakat Vol. 9 No. 1 (2026): Februari
Publisher : FKIP Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppm.v9i1.10665

Abstract

Pemahaman terhadap pajak merupakan aspek penting dalam pengelolaan usaha yang sehat dan berkelanjutan. Bagi pelaku Usaha Mikro, Kecil, dan Menengah (UMKM), kemampuan untuk mengenali hak dan kewajiban perpajakan tidak hanya mendorong kepatuhan terhadap peraturan, tetapi juga membantu mewujudkan tata kelola usaha yang lebih transparan dan bertanggung jawab. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pengetahuan serta kesadaran perpajakan pelaku UMKM agar mampu memahami ketentuan dasar perpajakan, mekanisme perhitungan PPh Final 0,5%, dan pentingnya pelaporan pajak secara tepat waktu. Kegiatan dilaksanakan melalui metode ceramah dan diskusi interaktif guna memberikan pemahaman konseptual sekaligus ruang partisipatif bagi peserta dalam berbagi pengalaman dan permasalahan yang dihadapi. Berdasarkan hasil pre-test dan post-test, terjadi peningkatan rata-rata pemahaman peserta sebesar sekitar 30%, yang mencerminkan efektivitas kegiatan dalam memperkuat literasi dan kesadaran perpajakan di kalangan pelaku UMKM.
Co-Authors Althof, Zahwa Aqila Dhika Maha Putri Helianti Utami Izzalqurny, Tomy Rizky Lopulalan, Yolanda Airine Novi Trisnawati Rahma, Shelyra Leovita Dwi Ria Zulkha Ermayda