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Andri Putra Kesmawa
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Jl. Sidorejo Gg. Sadewa No.D3, Sonopakis Kidul, Ngestiharjo, Kapanewon Kasihan, Kabupaten Bantul, Daerah Istimewa Yogyakarta 55184
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INDONESIA
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan
Published by Indonesian Journal Publisher
ISSN : -     EISSN : 30259274     DOI : https://doi.org/10.47134/jampk
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan (3025-9274) is a scholarly publication that focuses on the understanding, development, and application of concepts in the fields of accounting, management, and policy planning. This journal aims to provide a platform for researchers, practitioners, academics, and stakeholders to share knowledge, research, and current thinking in these three disciplines. By integrating aspects of accounting, management, and policy planning, this journal seeks to present a holistic view of relevant business and policy issues. Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan is committed to being a platform for sharing ideas, research, and current thinking in these three core fields. It is expected to make a valuable contribution to a better understanding of the relationship between accounting, management, and policy planning in the realms of business and policy.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekomomi dan Ekonometrika
Articles 3 Documents
 1 
Search results for , issue "Vol. 3 No. 4 (2026): June" : 3 Documents clear
Tax Awareness, Tax Knowledge, and Tax Sanctions on Motor Vehicle Taxpayer Compliance Ramadhan, Daru; Haninun, Haninun
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 3 No. 4 (2026): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v3i4.1089

Abstract

Motor vehicle tax compliance remains an important concern despite the rising capacity of local governments to generate revenue from this sector. The persistence of low compliance is closely related to behavioral factors and insufficient taxpayer understanding. This study focuses on examining how tax awareness, taxpayer knowledge, and. Tax the level of compliance among motor vehicle taxpayers at the SAMSAT Office of Bandar Lampung City. The research adopts a quantitative design using primary data gathered from 100 motor vehicle owners through questionnaires. To examine how different factors relate to one another, multiple linear regression was employed. The results demonstrate that tax awareness, taxpayer knowledge, and tax sanctions each have a significant positive effect on taxpayer compliance. These findings highlight that compliance is influenced by a combination of internal and external factors. Accordingly, strengthening tax-related education and maintaining consistent implementation of tax sanctions are essential strategies to encourage voluntary compliance.
Analyzing the Social Impact of ESG Programs Through the SDGs Framework and SROI Approach: A Case Study of PT Merdeka Copper Gold Tbk, Platinum Rank ASRRAT 2025 Indrayanti, Tyas; Ketut Bayangkara, Ida Bagus
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 3 No. 4 (2026): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v3i4.1141

Abstract

This study analyzes the social impact of Environmental, Social, and Governance (ESG) programs at PT Merdeka Copper Gold Tbk, an Indonesian mining company that achieved Platinum Rank in the Asia Sustainability Reporting Rating (ASRRAT) 2025. Using a qualitative case study approach through document analysis of the company's 2024 Sustainability Report, this research applies the Social Return on Investment (SROI) framework alongside the Sustainable Development Goals (SDGs) and GRI Standards as analytical lenses. The findings indicate that Merdeka allocated USD 5,613,149 toward community development and empowerment initiatives in 2024 an 83% increase from the prior year covering eight social pillars aligned with SDG 1, 3, 5, 6, 8, 12, 13, 15, 16, and 17. SROI analysis demonstrates that the social value generated through education, health, economic empowerment, gender equality, and environmental programs substantially exceeds the investment made. This study contributes to ESG accounting literature in the extractive sector and illustrates how the SROI framework can serve as a qualitative-evaluative instrument for social impact measurement in corporate sustainability reporting.
Analyzing The Impact of Entrepreneurial Motivation on Motives of Sustainable Environmental Adaptation: A Survey Study of The Opinions of a Sample of Employees in Smartphone Trading Companies in Al-Diwaniyah City Neamah, Rasha; Tomas, Omaima; Kareem, Zainab
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 3 No. 4 (2026): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v3i4.1142

Abstract

The current research aims to analyse the impact of entrepreneurial motivation represented in (entrepreneurial passion, entrepreneurial self-efficacy, entrepreneurial Autonomy, entrepreneurial achievement) on the motives of sustainable environmental adaptation by (economic motives, social motives, environmental motives) for a sample of workers in smartphone trading companies in the city of Al-Diwaniyah by three companies (Dar Al-Dhal, Al-Ghad Al-Mashreq, Glitter Al-Lens). This study addresses the research problem, which has been classified as an important question: (Is it possible to analyse the impact of entrepreneurial motivation on Motives of Sustainable Environmental Adaptation among workers in smartphone trading companies in the city of Al-Diwaniyah?). In order to detect the level of research variables and analyse their results, the questionnaire tool was relied upon as a mechanism to collect the necessary data from the research sample, As a result, (130) were distributed and (121) questionnaires were retrieved from them, with (9) being damaged. This indicates that (112) are valid for analysis. To analyse and extract the results, two packages (SPSS & AMOS) were relied upon to analyse the results and test hypotheses. Based on this, the research reached a set of results, the foremost of which was the existence of a significant correlation between entrepreneurial motivation and sustainable environmental adaptation. This implies the keenness of the concerned companies to invest in the entrepreneurial motivation of improving the motives for sustainable environmental adaptation towards their workers. The research provided a set of recommendations, the most important of which is that the concerned companies should encourage work teams to develop creative solutions that reduce the economic, social, and environmental impact, such as designing phones that can be disassembled and updated.

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