Sustainability Accounting and Tax Compliance Education: PT Enha Bena Nusantara

Novi Nugrahani; Indra Lukmana Putra; Kuni Utami; Edi Winarto; Atika Syuliswati; Suryan Widati; Yunia Afiatin

doi:10.32815/jpm.v6i2.2782

Authors

Novi Nugrahani Politeknik Negeri Malang
Indra Lukmana Putra Manajemen
Kuni Utami Politeknik Negeri Malang
Edi Winarto Politeknik Negeri Malang
Atika Syuliswati Politeknik Negeri Malang
Suryan Widati Politeknik Negeri Malang
Yunia Afiatin Politeknik Negeri Malang

DOI:

https://doi.org/10.32815/jpm.v6i2.2782

Keywords:

Sustainability Accounting, Tax Compliance, Small and Medium Enterprises (SMEs)

Abstract

Purpose: This program aims to enhance understanding and implementation of sustainability accounting and tax compliance at PT Enha Bena Nusantara, addressing literacy gaps and integration challenges faced by SMEs.

Method: A participatory approach was applied through a two-day training, interactive discussions, and case studies. Data were collected using pre- and post-training questionnaires, observations, and interviews, analyzed through descriptive statistics and thematic analysis.

Practical Applications: The five-stage educational model includes assessment, module development, workshop implementation, evaluation, and replication. Materials cover sustainability accounting, bookkeeping, tax regulations, and exercises linking reporting to compliance.

Conclusion: The intervention significantly improved participants’ knowledge and awareness of sustainability accounting and tax obligations. The program offers practical solutions to strengthen transparency, fiscal compliance, and long-term competitiveness for SMEs.

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