Jurnal Ekonomis

PERAN KOPERASI DALAM PEMBANGUNAN EKONOMI DAN SOSIAL ANGGOTA: TINJAUAN LITERATUR SISTEMATIS

2025-06-03T10:08:04+07:00

This study aims to examine the important role of cooperatives in the economic and social development of their members using a systematic literature review approach from 2020 to 2025. Using the PRISMA method, 15 journal articles were identified and analyzed in depth. The findings of this study indicate that cooperatives make a significant contribution to increasing members' income through the distribution of surplus profits and easier access to capital or loans. Cooperatives also play an important role in creating employment opportunities and promoting self-employment, including for SMEs, by providing capital, training, and access to markets. From a social perspective, cooperatives strengthen social bonds, empower women through training and economic participation, and improve access to education for their members. Despite facing challenges in management, regulatory constraints, and limited access to finance, cooperatives have great potential to optimize their functions through innovative strategies such as improving digital literacy and collaborating with various stakeholders. Therefore, cooperatives not only serve as economic tools but also as an important foundation for sustainable and inclusive social welfare.

PENGARUH ECO-EFFICIENCY DAN KARAKTERISTIK KOMITE AUDIT TERHADAP PROFITABILITAS PERUSAHAAN SEKTOR INFRASTRUKTUR YANG ADA DI BEI PERIODE 2019-2023

2025-11-19T15:57:40+07:00

This study aims to examine the effect of eco-efficiency and audit committee characteristics on the profitability of infrastructure companies listed on the Indonesia Stock Exchange for the period 2019–2023. A total of 25 companies from the infrastructure sector were selected through purposive sampling, with eco-efficiency (ISO 14001), the number of audit committee members, meeting frequency, and accounting expertise background as independent variables, and Return on Assets (ROA) as the dependent variable representing profitability. Multiple linear regression analysis using SPSS 25 was conducted after performing classical assumption tests. The results show that eco-efficiency does not have a significant effect on profitability, the number of audit committee members has a significant positive effect on profitability, while meeting frequency and accounting expertise background have significant negative effects on profitability. These findings emphasize that the effectiveness of the audit committee is more influenced by its membership structure than by meeting intensity or accounting background, and highlight the need for a more strategic integration of eco-efficiency to support financial performance.

PENGARUH AGRESIVITAS PAJAK DAN GREEN ACCOUNTING TERHADAP KINERJA KEUANGAN SEKTOR TRANSPORTASI TAHUN 2021-2023

2025-11-27T09:29:19+07:00

Indonesian Economic Profile and The Indonesian Chamber of Commerce and Industry (Kadin) recorded 8.69% growth in production, making it one of the highest-growing sectors in the entire national economy. In the midst of complex economic flow, companies within the transportation segments confront the challenge of keeping up ideal monetary execution where as assembly different administrative request and shareholder desires. Researchers used a quantitative show with real-time information to gather information for each BEI variable on transportation companies from 2021-2023. The investigate was handled utilizing the SPSS adaptation 30 program. The fractional test brought about in a importance esteem of tax aggressiveness showing at 0.0007<0.05, which implies the charge forcefulness variable contains a critical impact. This clarifies that the more companies increase tax forcefulness, the higher the company’s budgetary execution. The comes about of the Green Accounting test and budgetary execution have a negative effect. This clarifies that Green Accounting hones don’t influence money related execution about.

Keywords: Tax Aggresiveness, Green Accounting, Budgetary Execution

KEPATUHAN WP UMKM DI CIKAMPEK ATAS MASALAH LITERASI PAJAK

2025-12-03T11:08:20+07:00

In the current digital era, more public services are being digitized. Many parties had provided information via the internet and digital platforms that could be accessed by the public anytime and anywhere. This research aimed to understand the problem of tax literacy through government-owned digital platforms, from the perspective of understanding, awareness, and tax sanctions on improving tax compliance. Questionnaires were distributed to SMEs in a market in the Cikampek area, obtaining 54 respondents through a simple random sampling method. The research instrument was distributed to respondents after validity and reliability tests were conducted. Primary data were processed using descriptive statistical data analysis, correlation, determination, and significance. The results indicated that the variables of taxes literacy had a significant effect on tax compliance, both partially and simultaneously.