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All Journal CENDEKIA : Jurnal Ilmu Pengetahuan JURNAL PENGABDIAN MASYARAKAT AKADEMISI Indonesia Berdampak: Jurnal Pengabdian Kepada Masyarakat
Omasrianto Omasrianto
Universitas Halu Oleo
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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PENERAPAN TATA KELOLA DESA MELALUI PENDEKATAN PEMBANGUNAN ZONA INTEGRITAS DESA (ZiDes) DI DESA MATA WAWATU KECAMATAN MORAMO UTARA KABUPATEN KONAWE SELATAN La Ode Anto; Fitriaman Fitriaman; Syamsir Nur; Ika Maya Sari; Waode Aswati; Omasrianto Omasrianto
JURNAL PENGABDIAN MASYARAKAT AKADEMISI Vol. 2 No. 4 (2024): Oktober : JURNAL PENGABDIAN MASYARAKAT AKADEMISI
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jpma.v2i4.921

Abstract

This study examines the implementation of village governance through the Zona Integritas Desa (ZiDes) approach in Mata Wawatu Village, Moramo Utara District, South Konawe Regency. The ZiDes program aims to enhance transparency, accountability, and community participation in village governance, as well as to reduce the potential for mismanagement of village funds. This research employs a qualitative descriptive method, which includes literature review, in-depth interviews with village officials and community members, field observations, and documentation analysis. The findings indicate that the implementation of ZiDes has successfully improved village governance through increased transparency, strengthened accountability, and more active community participation. However, challenges remain in terms of human resource capacity and raising community awareness.
Mengoptimalkan Literasi Pajak Generasi Z Melalui Platform Coretax Gjosphink Putra Umar Sakka; Muhammad Arfan; Arga Wiradarma; Irfan Irfan; Omasrianto Omasrianto
Indonesia Berdampak: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 1 (2026): JANUARI-JUNI 2026
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/battb582

Abstract

The digital transformation of tax administration in Indonesia through the implementation of Coretax necessitates improved tax literacy among the public, particularly Generation Z, a productive age group that is highly familiar with digital technologies. However, Generation Z's proximity to technology does not necessarily correspond to an adequate understanding of tax obligations, tax administration procedures, and the utilization of digital tax services. This community engagement program aims to enhance Generation Z's understanding of taxation through Coretax socialization using an educational and participatory approach. The socialization materials covered fundamental taxation concepts, the role of taxation in national development, taxpayers' rights and obligations, an introduction to Coretax, and the workflow of digital tax administration services. The results indicate an improvement in participants' understanding of tax functions, the importance of tax compliance, and the benefits of Coretax as a digital tax administration platform. This initiative highlights the importance of continuously developing technology-based tax education programs to ensure that Generation Z not only becomes active digital technology users but also evolves into tax-aware, compliant, and responsible future taxpayers.
ESG DISCLOSURE DAN INTEGRATED REPORTING: TREN GLOBAL DAN PERSPEKTIF PASAR NEGARA BERKEMBANG Gjosphink Putra Umar Sakka; Omasrianto Omasrianto; La Ode Safarudin; Burhanuddin Burhanuddin; Hasnita Hasnita
CENDEKIA: Jurnal Ilmu Pengetahuan Vol. 6 No. 3 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/cendekia.v6i3.12807

Abstract

The development of sustainability reporting and ESG disclosure has become a major focus of corporate accountability at the global level. This article presents a narrative review of the literature from 2019 to 2025 on ESG reporting practices and integrated reporting (IR) in developed markets and emerging markets. The review findings indicate an increasing trend in the adoption of ESG disclosure, the development of international standards and frameworks such as GRI, SASB, IR/IIRC, TCFD, and ESRS, as well as a shift from voluntary to mandatory disclosure. The impact of ESG disclosure on firm value, cost of capital, and corporate reputation generally shows positive outcomes, although several challenges remain, including standard inconsistency, greenwashing, and reporting complexity. This study identifies research gaps related to the use of artificial intelligence for ESG analysis, digital tools, and ESG implementation in emerging markets. The article provides practical implications for companies and regulators, as well as directions for future research in sustainability accounting. ABSTRAK Perkembangan sustainability reporting dan ESG disclosure telah menjadi fokus utama akuntabilitas perusahaan global. Artikel ini menyajikan tinjauan naratif terhadap literatur tahun 2019–2025 mengenai praktik pelaporan ESG dan integrated reporting (IR) di pasar maju dan emerging markets. Hasil tinjauan menunjukkan tren peningkatan penerapan ESG disclosure, perkembangan standar dan framework internasional (GRI, SASB, IR/IIRC, TCFD, ESRS), serta pergeseran dari voluntary ke mandatory disclosure. Dampak ESG disclosure terhadap nilai perusahaan, biaya modal, dan reputasi menunjukkan hasil positif, meskipun terdapat tantangan berupa inkonsistensi standar, greenwashing, dan kompleksitas pelaporan. Studi ini mengidentifikasi gap penelitian terkait penggunaan AI untuk analisis ESG, digital tools, dan penerapan di emerging markets. Artikel ini memberikan implikasi praktis bagi perusahaan dan regulator, serta arah penelitian lebih lanjut dalam akuntansi keberlanjutan.    
CORPORATE GOVERNANCE, GENDER DIVERSITY, DAN ESG DISCLOSURE: IMPLIKASI TERHADAP KINERJA PERUSAHAAN DAN KEBERLANJUTAN Gjosphink Putra Umar Sakka; Omasrianto Omasrianto; La Ode Safarudin
CENDEKIA: Jurnal Ilmu Pengetahuan Vol. 6 No. 4 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/cendekia.v6i4.14509

Abstract

Corporate governance and gender diversity have become strategic factors in enhancing the effectiveness of ESG disclosure and integrated reporting (IR). This article presents a narrative literature review of 18 selected scientific articles published between 2019 and 2025, analyzed through a process of identification, screening, and relevance evaluation based on the research topics of corporate governance, gender diversity, and ESG disclosure. The reviewed literature examines the relationship between corporate governance practices, gender diversity on boards of directors and senior management, and the quality of ESG disclosure. The findings indicate that strong governance mechanisms and adequate gender diversity are positively associated with improved ESG disclosure quality and firm performance. Comprehensive ESG disclosure contributes to reducing the cost of capital, increasing firm value, and strengthening corporate reputation, particularly in the context of emerging markets. This article identifies research gaps related to the influence of local institutions, cultural contexts, and the adoption of digital technologies in supporting ESG disclosure, while providing practical implications for regulators and companies in strengthening sustainable business practices. ABSTRAK Corporate governance dan gender diversity menjadi faktor strategis dalam meningkatkan efektivitas ESG disclosure dan integrated reporting (IR). Artikel ini menyajikan tinjauan naratif terhadap 18 artikel ilmiah terpilih periode 2019–2025 yang dianalisis melalui proses identifikasi, screening, dan evaluasi relevansi berdasarkan topik corporate governance, gender diversity, dan ESG disclosure.yang mengkaji hubungan antara praktik tata kelola perusahaan, keberagaman gender pada dewan direksi dan manajemen, serta kualitas ESG disclosure. Literatur dipilih melalui proses identifikasi, screening, dan evaluasi artikel yang relevan berdasarkan kesesuaian topik penelitian. Hasil tinjauan menunjukkan bahwa governance yang kuat dan keberagaman gender yang memadai berhubungan positif dengan peningkatan kualitas ESG disclosure dan kinerja perusahaan. ESG disclosure yang komprehensif berkontribusi terhadap penurunan cost of capital, peningkatan firm value, dan penguatan reputasi perusahaan, terutama dalam konteks emerging markets. Artikel ini mengidentifikasi kesenjangan penelitian terkait pengaruh institusi lokal, konteks budaya, serta pemanfaatan teknologi digital dalam mendukung ESG disclosure, sekaligus memberikan implikasi praktis bagi regulator dan perusahaan dalam memperkuat praktik keberlanjutan.    
Co-Authors Arga Wiradarma Burhanuddin Burhanuddin Fitriaman Fitriaman Gjosphink Putra Umar Sakka Hasnita Hasnita Ido, Irfan Ika Maya Sari La Ode Anto La Ode Safarudin Muhammad Arfan Syamsir Nur Waode Aswati