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All Journal Padma: Jurnal Pengabdian Kepada Masyarakat International Journal of Management and Business Economics Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Astuti
Universitas Sumatera Utara
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Public Health Social Sciences Other

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Analisis Transisi dari E-Filing menuju Coretax: Studi Kasus pada KPP Pratama Purwakarta Astuti; Iwan Irwansyah; Mieke Utami; Firdaus Aziz
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 7 No. 1 (2026): January
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v7i1.3558

Abstract

Penelitian ini bertujuan untuk menganalisis dinamika transisi sistem tersebut, dengan fokus pada kesiapan infrastruktur, hambatan teknis migrasi data, dan adaptasi perilaku wajib pajak di KPP Pratama Purwakarta. Penelitian ini menggunakan metode kualitatif deskriptif dengan pendekatan studi kasus. Data dikumpulkan melalui wawancara mendalam dengan Account Representative dan wajib pajak, observasi partisipatif, serta studi dokumentasi selama periode transisi 2024-2025. Hasil penelitian menunjukkan bahwa penerapan paradigma taxpayer-centric melalui fitur pre-populated data pada Coretax berhasil meningkatkan efisiensi waktu pelaporan SPT Wajib Pajak Badan hingga 40%. Namun, proses transisi menghadapi kendala teknis signifikan, terutama terkait residu data dari legacy system yang menyebabkan ketidaksinkronan data utang pajak dan kegagalan validasi NIK. Selain itu, ditemukan adanya learning curve yang tajam pada wajib pajak sektor UMKM yang memicu resistensi awal terhadap antarmuka sistem baru. KPP Pratama Purwakarta merespons tantangan ini melalui strategi edukasi hibrida yang terbukti efektif meningkatkan penerimaan teknologi. Penelitian ini menyimpulkan bahwa keberhasilan implementasi Coretax tidak hanya bergantung pada keandalan arsitektur sistem, tetapi juga pada akurasi pembersihan data (data cleansing) dan intensitas pendampingan digital di tingkat lokal.
The Effect of ESG (Environmental, Social, and Governance) Practices on the Performance and Well-Being of Lecturers at Private Universities in Indonesia Firdaus Aziz; Ansari; Astuti; Husen Bahasoan
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 7 No. 2 (2026): April
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v7i2.3977

Abstract

This study examines the effect of Environmental, Social, and Governance (ESG) practices on the performance of lecturers at private universities in Indonesia, with lecturer well-being considered as a mediating factor. Growing attention to sustainability in higher education has raised questions about how institutional governance and social responsibility influence academic staff outcomes. The objective of this research is to analyze whether ESG practices improve lecturers’ performance directly and indirectly through their well-being. A quantitative causal explanatory design was employed. Primary data were collected through questionnaires from 120 lecturers at private universities selected using purposive sampling. The data were analyzed using Partial Least Squares Structural Equation Modeling to evaluate both measurement and structural models. The results indicate that ESG practices have a positive and significant effect on lecturer performance and lecturer well-being. In addition, lecturer well-being significantly mediates the relationship between ESG practices and performance. These findings highlight the importance of ESG for lecturer welfare.
Green Practices and Corporate Sustainability Value In Agroindustry Company X, North Sumatra Astuti; Rosdita Indah Yuniawati; Dede Yusuf Maulana; Helda Jaya Puspita
International Journal of Management and Business Economics Vol. 4 No. 3 (2026): June
Publisher : CV Putra Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58540/ijmebe.v4i3.1836

Abstract

This study examined how green practices influence corporate sustainability value in Agroindustry Company X in North Sumatra, Indonesia. The study used a quantitative descriptive case-study design based on annual reports, sustainability-related documents, direct observation, and structured interviews with three managers for the 2020-2024 period. The green practice index was constructed from four dimensions: environmental management, energy efficiency, waste management, and green purchasing. Each dimension was scored from 1 to 25 and then summed into a 0-100 index. Sustainability value was constructed as a 0-1 composite ratio from normalized economic, social, and environmental indicators. Data were analyzed through trend analysis and simple linear regression. The green practice score increased from 52 in 2020 to 81 in 2024, while sustainability value increased from 0.48 to 0.79. Regression results show a positive relationship between green practices and sustainability value, with a coefficient of 0.0109 and R² of 0.990. Because the dataset used five annual observations from one firm, the result is interpreted as exploratory case evidence. The study shows that systematic environmental practices can support long-term value creation through efficiency, transparency, and stakeholder confidence
Pelatihan Akuntansi Keuangan Guna Meningkatkan Literasi Keuangan Kelompok UMKM di Kabupaten Serdang Bedagai Tiara Reizsa Adhitya; Astuti; Uchi Lilla Qadri; Wisnu Rayhan Adhitya
PADMA Vol 6 No 1 (2026): JURNAL PENGABDIAN KEPADA MASYARAKAT (PADMA)
Publisher : LPPM Politeknik Piksi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56689/padma.v6i1.2904

Abstract

UMKM development in Serdang Bedagai Regency is still constrained by weak financial governance and the mixing of personal and business funds. This community service program aimed to improve UMKM capacity through basic accounting training and strengthening financial literacy. The implementation method involved coordination with local government agencies, partner needs mapping, interactive workshops on bookkeeping and profit-loss analysis, and post-activity evaluation. The evaluation results showed a significant improvement in financial understanding, with 98% of participants providing positive feedback regarding the usefulness of the material and mentoring satisfaction. This program succeeded in equipping UMKM owners with healthy, transparent, and accountable financial governance instruments to support their business sustainability and independence.
Co-Authors Adhitya, Wisnu Rayhan Ansari Dede Yusuf Maulana Firdaus Aziz Helda Jaya Puspita Husen Bahasoan Iwansyah Irwansyah Mieke Utami Rosdita Indah Yuniawati Tiara Reizsa Adhitya Uchi Lilla Qadri