The Mediating Role of Tax Compliance in the Relationship Between Carbon Tax and Environmental Performance: A Public Sector Study

This study examines the mediating role of tax compliance in the relationship between carbon tax and environmental performance in the public sector of Indonesia. The implementation of carbon tax, aimed at reducing greenhouse gas emissions, faces challenges in Indonesia due to low tax compliance, potentially undermining its effectiveness. A total of 318 participants from public sector organizations in Indonesia were selected using random sampling for this study. Data were collected through an online survey, designed to measure tax compliance, carbon tax, and environmental performance. The results indicate that tax compliance significantly mediates and moderates the relationship between carbon tax and environmental performance, highlighting the importance of improving tax compliance to enhance the effectiveness of carbon tax policies. This study provides empirical evidence on the critical role of tax compliance in maximizing the environmental benefits of carbon taxes in developing countries like Indonesia, where tax culture and enforcement systems are still evolving. The findings contribute to the literature on carbon taxation by emphasizing the need for fostering compliance to ensure the success of environmental tax policies

The Effect of Cloud-Based Accounting System Implementation on Real-Time Financial Reporting Quality: Evidence from Indonesian Firms

The increasing use of cloud-based accounting systems has transformed how organizations record their transactions and produce their financial reports. While previous studies primarily emphasize the adoption of cloud accounting technologies, limited empirical attention has been given to how the depth of system implementation influences financial reporting quality. This study examines the effect of cloud-based accounting system implementation on real-time financial reporting quality in Indonesian firms. Using a quantitative research design, data were collected from 120 respondents representing 20 Indonesian firms operating across several sectors, including retail, hospitality, property development and services. The data were analyzed using structural equation modeling partial least squares (SEM-PLS). The findings indicate that the deeper implementation of cloud-based accounting systems improves the quality of real-time financial reporting, particularly in terms of the timeliness, accuracy, reliability, relevance, and clarity of financial information. By conceptualizing implementation as a multidimensional construct, including system use, feature utilization, system integration, and user competence, this study shifts the analytical focus from technology adoption to implementation effectiveness. The results highlight that the benefits of cloud-based accounting systems depend not only on technological adoption but also on how effectively the systems are embedded in organizational accounting practices

Introduction to Applied Quantitative Methods in the Scientific Publication for Indonesian School Teachers in Riyadh, Saudi Arabia: Pengantar Metode Kuantitatif Terapan dalam Publikasi Ilmiah bagi Guru Sekolah Indonesia di Riyadh, Arab Saudi

Pelatihan analisis data ini bertujuan untuk meningkatkan kompetensi guru-guru Sekolah Indonesia Riyadh (SIR) dalam menulis artikel ilmiah untuk dipublikasikan di jurnal terakreditasi. Permasalahan yang dihadapi mitra adalah rendahnya kemampuan analisis data dan penulisan ilmiah. Solusi yang ditawarkan meliputi pelatihan pengolahan data dan penulisan ilmiah. Metode kegiatan dilakukan melalui penyampaian materi teori, praktik langsung menggunakan software statistik, dan evaluasi hasil kerja peserta. Kegiatan ini menunjukkan bahwa para guru sangat antusias dan menyadari pentingnya kemampuan publikasi ilmiah untuk pengembangan karir. Hasilnya, para guru dapat memahami langkah-langkah dasar analisis data dan melakukan uji asumsi klasik dengan benar. Namun, pelatihan lebih lanjut diperlukan untuk memperkuat keterampilan praktis serta dukungan pemerintah untuk meningkatkan kualifikasi akademik guru

Pelatihan Sistem Proteksi Katodik Metode SACP Dan ICCP Pada Baja Kapal Laut Sebagai Peningkatan Kompetensi Sekolah Menengah Tingkat Atas Negeri 9 Surabaya

Proteksi katodik adalah salah satu teknik untuk mengurangi laju korosi pada suatu struktur logam dengan menjadikan logam lain sebagai tumbal atau korban. Salah satu struktur logam adalah kapal laut. Pada sistem ini logam kapal laut berperan sebagai katoda sedangkan logam lain yaitu aluminium atau seng yang ditumbalkan atau dikorbankan berperan sebagai anoda. Katoda memiliki nilai potensial lebih tinggi daripada anoda. Perbedaan nilai potensial ini menyebabkan arus akan mengalir dari katoda ke anoda sedangkan elektron akan mengalir sebaliknya. Katoda akan dipenuhi oleh elektron dan berikatan dengan ion positif yang ada di lingkungan. Hal ini membuat proton yang ada di katoda tidak berpindah tempat sehingga massa katoda menjadi tetap atau tidak terkorosi. Namun, dalam beberapa kasus, anoda korban pada kapal laut tidak berfungsi dengan baik karena beberapa faktor seperti kurang tepatnya pemasangan dan perhitungan anoda korban di kapal laut. Oleh sebab itu perlu dilaksanakan pelatihan pemasangan dan perhitungan anoda korban pada kapal laut. Pelatihan sistem proteksi katodik ini perlu dilakukan di kalangan Sekolah Menengah Atas/ Sederajat di Surabaya sebagai peningkatan kompetensi untuk pembekalan di dunia kerja setelah menyelesaikan masa studi. SMAN 9 Surabaya merupakan salah satu SMAN di Surabaya yang membutuhkan pelatihan tersebut. Hal ini ditunjukkan dengan antusiasnya para guru dan siswa SMAN 9 Surabaya ketika tim pengabdian masyarakat menawarkan program pelatihan ini. Pelatihan ini telah dilaksanakan selama dua hari di Departemen Teknik Material dan Metalurgi FTIRS-ITS. Pelatihan ini memberikan dampak yang sangat signifikan dalam transfer wawasan, ilmu dan teknologi proteksi katodik kepada guru dan siswa SMAN 9 Surabaya. Hal ini ditandai dengan meningkatnya nilai post test dibandingkan dengan pre test. Selain itu, juga ditandai dengan semangat peserta dalam berdiskusi dan mengerjakan tugas-tugas pelatihan dari awal sampai selesai. Pelatihan ini juga memberikan fasilitas kepada peserta untuk konsultasi diskusi ilmiah dan penggunaan fasilitas laboratorium di Departemen Teknik Material dan Metalurgi FTIRS-ITS

Peningkatan Pemahaman dan Implementasi Zakat Perdagangan Bagi Jamaah Masjid

Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan pemahaman dan kemampuan jamaah Masjid Al-Muslimun Rungkut dalam menghitung dan menunaikan zakat perdagangan sesuai ketentuan fikih. Permasalahan utama mitra meliputi rendahnya pemahaman mengenai konsep zakat perdagangan, ketidaktahuan terhadap metode perhitungan zakat yang benar, serta persepsi bahwa perhitungan zakat perdagangan bersifat rumit sehingga banyak jamaah belum menunaikannya. Kegiatan dilaksanakan pada 23 September 2025 melalui tahapan perencanaan, pelatihan, diskusi interaktif, studi kasus, pendampingan implementasi, serta penyebaran materi digital. Pelatihan selama dua jam yang dihadiri sekitar 50 jamaah ini membahas konsep dasar zakat perdagangan, ketentuan nishab dan haul, serta rumus perhitungan zakat berdasarkan harta dagangan, piutang lancar, dan utang lancar. Hasil kegiatan menunjukkan peningkatan signifikan dalam pemahaman jamaah, ditandai dengan kemampuan peserta menyelesaikan studi kasus secara mandiri dan mulai melakukan perhitungan zakat usaha masing-masing. Pendampingan pascapelatihan turut mendorong implementasi nyata kewajiban zakat perdagangan di lingkungan jamaah. Kegiatan ini berhasil memberikan dampak positif terhadap literasi keagamaan dan kepatuhan syariah jamaah, serta direkomendasikan untuk direplikasi dan dikembangkan melalui pelatihan lanjutan dalam bidang fikih muamalah

Model Kebijakan Dividen pada Bank Pembangunan Daerah di Indonesia dengan Ukuran Perusahaan Sebagai Moderasi

Dividend policy is an important corporate decision in determining the proportion of profits distributed to shareholders and reflects a company’s financial condition and performance. This study aims to analyze the effect of profitability, liquidity, and capital adequacy on dividend policy, with firm size as a moderating variable, in Regional Development Banks (BPD) in Indonesia during the 2020–2024 period. The research problem focuses on differences in dividend policies among BPDs and the financial factors influencing them. This study uses secondary data in the form of annual financial statements obtained from the official website of the Financial Services Authority (OJK). The sampling method employed was purposive sampling, resulting in a sample of 24 BPDs with a total of 120 observations. Data analysis techniques include descriptive statistical analysis, multiple linear regression, and Moderated Regression Analysis (MRA). The results indicate that profitability has a positive and significant effect on dividend policy, liquidity has a positive but insignificant effect, and capital adequacy has a negative and significant effect on dividend policy. Firm size is unable to moderate the effect of profitability and liquidity on dividend policy. The findings may serve as a consideration for BPD management in making dividend distribution decisions

Crisis Response Patterns in Indonesian Philanthropy: How Religious Obligation Creates Revenue Resilience During the Covid-19 Pandemic

This study analyzes differential crisis response patterns between religious and non-religious philanthropic organizations in Indonesia during the COVID-19 pandemic. Employing a longitudinal quantitative approach with panel data from 10 philanthropic organizations registered with the Indonesian Philanthropy Association from 2015-2024, we calculated annual revenue growth rates yielding 90 observations (45 per group). Mann-Whitney U Test results showed no statistically significant difference in average growth rates (U = 992.500; p = 0.872; r = 0.017). However, critical findings emerged from descriptive and temporal analyses: religious organizations maintained positive growth during the pandemic peak (8.78% in 2020; 5.41% in 2021) while non-religious organizations experienced contraction (-4.01% in 2021). Religious organizations demonstrated substantially lower volatility (SD = 18.57%) compared to non-religious counterparts (SD = 69.51%), indicating superior revenue predictability. Post-pandemic inverse correlation patterns (2022-2024) revealed qualitatively distinct recovery trajectories. Integrating Resource Dependence Theory and Institutional Theory, we argue that normative-religious funding bases (ZISWAF: Zakat, Infaq, Sadaqah, Waqf) create unique revenue stabilization mechanisms through obligatory giving structures and religious institutional legitimacy. These findings challenge conventional assumptions about revenue diversification and stability, demonstrating that funding source concentration can enhance resilience when grounded in normative-religious obligations. The study contributes theoretical nuance to organizational resource dependence literature and provides practical implications for philanthropic sector resilience strategies in crisis contexts

How Environmental Cost Accounting Can Transform Hospital Medical Waste Policies

This study examines the implementation of environmental cost management in hospital waste management using the Environmental Management Accounting (EMA) framework. In Indonesia, hospitals increasingly implement environmental management practices, yet the integration of environmental costs into formal accounting systems remains limited. This research aims to analyze how environmental costs related to medical waste management are identified, measured, and recorded in hospital accounting practices. The study adopts a qualitative single case study approach conducted at PKU Muhammadiyah Nanggulan Hospital. Data were collected through semi-structured interviews, document analysis, observations, and financial records from 2023 to 2024 and analyzed using thematic analysis. The findings indicate that the hospital has implemented several environmental management practices, including medical waste segregation, wastewater treatment through IPAL facilities, and cooperation with certified third-party waste management companies. However, environmental costs are still recorded as general operational expenses under the IPAL account, without a clear classification in line with EMA principles. Integrating EMA into hospital accounting systems could improve transparency into environmental costs, strengthen environmental accountability, and support corporate social responsibility in sustainable healthcare management

Exploring How Financial Literacy and Peer Influence Impact Financial Behavior: Understanding the Role of Locus of Control in Higher Education

This study examines whether the locus of control serves as a mediator in the relationship between peer interaction and financial literacy in students’ financial behavior at Surabaya State University\u27s Faculty of Economics and Business. This study responds to inconsistent prior evidence regarding the mediating role of the locus of control in the financial behavior of university students in developing countries such as Indonesia. Using an explanatory quantitative approach, data were collected from 177 students. Multiple-choice exams were used to gather financial literacy data, and Likert scale questionnaires were used to gather information on peer interaction, locus of control, and financial behavior. Data were analyzed using regression-based path analysis, and Sobel tests were performed using SPSS. The results demonstrate that financial literacy, peer interaction, and locus of control positively and significantly affect financial behavior. Financial literacy and peer interaction also positively affected locus of control. In addition, the locus of control mediates the relationship between financial literacy and financial behavior, and between peer interaction and financial behavior. These findings show that students’ financial behavior is shaped by cognitive, social, and psychological factors simultaneously and clarify the mediating role of the locus of control in the context of higher education in Indonesia

Workshop Penyusunan Laporan Keuangan Masjid dengan Aplikasi FoxPro dan ISAK 35 pada Pengurus Takmir di Surabaya

Workshop penyusunan laporan keuangan masjid dengan aplikasi FoxPro dilaksanakan di Masjid Ash-Shoobirin, Surabaya, pada 25 Oktober 2025 dengan melibatkan 68 peserta dari 37 masjid. Kegiatan ini bertujuan menjawab permasalahan utama pengelolaan keuangan masjid, yaitu pencatatan manual yang rentan kesalahan, minimnya literasi akuntansi, serta kurangnya penerapan standar ISAK 35. Metode pelaksanaan dilakukan secara terstruktur melalui pelatihan teknis, sesi narasumber, pendampingan langsung, dan diskusi kelompok. Narasumber terdiri dari akademisi, praktisi, dan pengurus masjid yang memberikan perspektif komprehensif mengenai integrasi teknologi akuntansi dengan prinsip akuntabilitas dan transparansi. Hasil kegiatan menunjukkan transformasi signifikan: 90% peserta mampu menyusun laporan digital berbasis FoxPro, 85% memahami standar ISAK 35, dan seluruh peserta memperoleh pengalaman praktis dari sharing narasumber. Diskusi kelompok memperkuat komitmen bersama antar takmir untuk menerapkan good mosque governance dalam pengelolaan dana umat. Workshop ini tidak hanya meningkatkan keterampilan teknis, tetapi juga memperkuat kesadaran akan pentingnya akuntabilitas, transparansi, dan keberlanjutan tata kelola masjid. Dengan demikian, kegiatan ini menjadi model pengabdian masyarakat yang mengintegrasikan teknologi, standar akuntansi, dan pemberdayaan komunitas