Jurnal Ilmiah Tata Sejuta STIA Mataram

Corporate Governance Sebagai Pemoderasi Green Accounting dan Corporate Social Responsibility Terhadap Kinerja Keuangan

Putu Dian Pradnyanitasari — 2026-09-30

Performance Indicator-Based Segmentation of State Receivables Management Using K-Means Clustering

Maria Amanda Bella Roos Dianti — 2026-09-30

State receivables management is one of the strategic functions in state financial management aimed at maintaining the quality of state assets and supporting the optimization of state revenue. Differences in performance characteristics among receivables management units necessitate an approach capable of objectively identifying performance groups as a basis for formulating more effective management strategies. This study aims to analyze the performance segmentation of state receivables management based on performance indicators, namely administrative fee revenue, reduction in outstanding receivables, and settlement of state receivables case files, using a K-Means Clustering approach. The study employs a quantitative method with data mining analysis on 64 observations obtained from state receivables management data. The optimal number of clusters was determined using the Davies-Bouldin Index (DBI). The results show that the best model was obtained with three clusters (K=3), with a DBI value of 0.856, the lowest value compared to other cluster alternatives. The segmentation results produced three performance groups with distinct characteristics. The first cluster consists of 45 observations (70.3%), showing moderate performance characteristics. The second cluster consists of 9 observations (14.1%) with relatively high levels of administrative fee revenue, reduction in outstanding receivables, and case file settlement, categorizing it as a high-performing group. Meanwhile, the third cluster consists of 10 observations (15.6%), showing high case file settlement productivity but relatively lower reduction in outstanding receivables. The findings indicate that the K-Means Clustering method can provide a more comprehensive performance mapping and support the formulation of more targeted managerial strategies according to the characteristics of each group to improve the effectiveness of state receivables management.

IMPLEMENTASI KEBIJAKAN LARANGAN MEMBERI UANG ATAU BARANG KEPADA PENGEMIS DI KOTA PONTIANAK

Era Prestoroika — 2026-09-30

PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN REPUTASI PERUSAHAAN TERHADAP PRICE TO BOOK VALUE

Elin Erlina Sasanti — 2026-09-30

This study aims to analyze the influence of Corporate Social Responsibility (CSR) and corporate reputation on company value in companies listed on the Indonesia Stock Exchange. The research method used is a quantitative approach with regression analysis techniques, where CSR and company reputation are used as independent variables, while company value is a dependent variable. The results of the study show that CSR and company reputation do not have a significant effect on company value. These findings indicate that although CSR and reputation have an important role in building a positive image and relationship with stakeholders, their implementation has not been able to create added value that is directly recognized by investors and the market. This can be due to a lack of market understanding of the long-term benefits of CSR and reputation, or a mismatch between the programs implemented and stakeholder expectations. Therefore, companies are advised to integrate CSR and reputation strategies with operational and financial performance, so that the impact is more real on the company's value creation.

ENVIRONMENTAL TAXATION IN SELECTED ASIAN ECONOMIES: A CONCEPTUAL COMPARATIVE ANALYSIS OF EFFECTIVENESS AND POLICY LESSON FOR INDONESIA

Tusta Citta Ihtisan Tri Prasidya — 2026-09-30

This study evaluates environmental taxation across four dimensions: environmental, economic, governance, and social; in five selected Asian countries. The production and consumption process frequently exclude environmental cost, leaving the society to bear the consequences of damaged nature ecosystem and increasing prevalent of climate crisis. Introduced by Pigou, environmental tax is presented as a fiscal instrument to incorporate these externalities into economics decision making process. Focusing on China, South Korea, India, Vietnam, and Thailand, this study comparatively evaluates the effectiveness of environmental tax implementation across different dimensions. These countries represent important cases given their rapidly expanding economies, significant environmental pressures, and relatively developed environmental taxation frameworks within Asia region. The investigation shows that carbon intensity declined in five countries, although only South Korea recorded a decline in absolute CO₂ emissions. Evidence from China indicates improvements in local pollution, while India illustrates constraints in the use of environmental tax revenues. Yet, broader economic effects and the actual social incidence of environmental taxation remain insufficient to establish comprehensive policy effectiveness. To synthesize these findings, the study develops a promise-design-implementation-response-outcome framework, linking policy effectiveness to the selection of appropriate tax bases, effective tax rates, enforcement capacity, technological alternatives, and revenue use. For Indonesia, the findings highlight the importance of aligning environmental tax instruments with policy objectives, strengthening measurement and verification mechanisms, and integrating revenue accountability and social protection into policy design.

LEGALITAS USAHA, KEAMANAN PRODUK, DAN PERLINDUNGAN KONSUMEN BAGI PRODUK USAHA MIKRO MASUK PASAR EKSPOR

i putu - artaya — 2026-10-12

Every micro-entrepreneur naturally desires their products to be more widely accepted by consumers. Therefore, one way to achieve this target is through export market expansion. To enter the export market, requirements set by the destination country are required. The requirements that micro-entrepreneurs must meet to ensure their products are accepted in the export market include good and clear business legality, product safety and proper consumer protection. This research was conducted in Sidoarjo Regency, specifically in six sub-districts, most of whose products have successfully penetrated the export market. In the data collection process, there were 52 micro-businesses, most of whose products were undergoing curation with the aim of being declared worthy and capable of passing export activities. The data for this study was qualitative data through interviews, questionnaires, and some supporting quantitative data related to the export process. The statistical analysis showed that the three variables used had a linear relationship and influenced the export process in the six sub-districts. In fact, all variables were found to be significant. Therefore, it can be concluded that for micro-business products to be accepted, improvements in business quality, product safety, and consumer protection are essential for expanding the export market for these micro-business products in the long term. This study's limitations lie in its reliance on only three variables to examine the strength of micro-business products entering the international market.