Article Per Year (5 Year)
p-Index From 2021 - 2026
0.702
P-Index
This Author published in this journals
All Journal Khidmatuna : Jurnal Pengabdian Kepada Masyarakat Jurnal Applied Research in Management and Business Sustainable : Jurnal Akuntansi International Journal of Entrepreneurship, Business, and Creative Economy
Fatah Mario Andaru
Universitas Tidar
Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Energy Languange, Linguistic, Communication & Media Social Sciences

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
Studi Awal Pengungkapan Keberlanjutan Berbasis IFRS S1 dan Nilai Perusahaan: Peran Risiko ESG Yuliantari Astasuci Nalurita; Fatah Mario Andaru; Khalilul Rahman; Tiara Rani Santoso; Cahyaning Dewi Handayani
SUSTAINABLE Vol 6 No 1 (2026): Volume 6, No. 1, Mei 2026
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v6i1.30580

Abstract

This study investigates the impact of IFRS S1–based sustainability disclosure on firm value and examines the role of ESG risk during the pre-implementation period in Indonesia. A quantitative research design is employed using cross-sectional data from 40 companies included in the SRI-KEHATI 45 Index in 2024. The data are analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The findings reveal that, during the pre-implementation phase, sustainability disclosures based on IFRS S1 do not exert a significant positive effect on firm value. In contrast, ESG risk shows a partial and significant positive influence on firm value. Nevertheless, ESG risk does not function as a moderating variable in the relationship between IFRS S1–based sustainability disclosure and firm value. This study contributes to the existing literature by offering empirical insights into the effects of IFRS S1 pre-implementation and the role of ESG risk on firm value. Furthermore, the findings provide practical implications for regulators and practitioners, highlighting the need to strengthen implementation guidelines, enhance disclosure quality monitoring, and improve formal compliance with IFRS S1.
Tax Avoidance in the Energy Sector: The Influence of Corporate Social Responsibility, Company Size, Profitability Dika Puspitaningrum; Muhammad Syihabuddin; Fatah Mario Andaru
International Journal of Entrepreneurship, Business, and Creative Economy Vol. 6 No. 1 (2026): January
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/ijebce.v6i1.4064

Abstract

This study examines the relationships among Corporate Social Responsibility (CSR), firm size, and profitability, and tax avoidance, proxied by CETR, in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023, using multiple linear regression analysis. The total sample used is 69 companies. Empirically, the findings indicate that higher levels of CSR disclosure are associated with lower Cash Effective Tax Rates (CETR), indicating greater levels of tax avoidance. These results provide empirical support for legitimacy-based arguments in the tax avoidance literature, which suggest that CSR disclosure can serve as a strategic mechanism to offset reputational risks arising from aggressive tax practices. In contrast, firm size, as measured by total assets, was found to have no significant effect on tax avoidance, indicating that firm size alone does not determine tax planning behavior in the energy sector. Furthermore, profitability exhibits a significant negative relationship with tax avoidance, indicating that firms with stronger financial performance tend to adopt more conservative tax positions, possibly due to greater regulatory and stakeholder scrutiny. By focusing on energy sector firms and using CETR as a cash-based proxy for tax avoidance, this study extends previous empirical evidence on the heterogeneous roles of CSR and profitability in corporate tax behavior and provides sector-specific insights into the existing tax avoidance literature in the context of emerging markets.
EMISI GRK DAN KONTROVERSI ESG SEBAGAI SINYAL NEGATIF TERHADAP NILAI PERUSAHAAN : BUKTI DARI INDONESIA Khalilul Rahman; Sanda Patrisia Komalasari; Fatah Mario Andaru; Yuliantari Astasuci Nalurita; Aninda Puji Adila
Journal Applied Research in Management and Business Vol. 6 No. 1 (2026): Juni 2026
Publisher : Fakultas Ekonomi, Bisnis dan Humaniora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53416/phhyct87

Abstract

Degradasi lingkungan dan perubahan iklim adalah masalah strategis yang akan berdampak pada keuangan dan nilai bisnis. Studi ini menyelidiki bagaimana kontroversi ESG dan emisi gas rumah kaca (GRK) memengaruhi nilai perusahaan di sektor non-keuangan di Indonesia. Studi ini melibatkan 200 observasi pada 40 perusahaan publik yang tercatat di Bursa Efek Indonesia (IDX) dari tahun 2020 hingga 2024. Seluruh data emisi GRK, skor kontroversi ESG, dan informasi keuangan perusahaan diperoleh dari basis data Refinitiv Eikon. Metode yang diterapkan pada studi ini yaitu regresi data panel dengan model Fixed Effects (FEM) dengan robust standard errors untuk mengoreksi masalah heteroskedastisitas. Studi ini mendapati emisi GRK dan kontroversi ESG secara signifikan menurunkan nilai perusahaan. Temuan ini mengindikasikan bahwa pasar modal Indonesia sudah mulai memperhitungkan risiko lingkungan dan reputasi ESG pada nilai perusahaan. Novelty dari penelitian ini berfokus pada penghitungan emisi GRK terkini (Scope 1-3) yang selaras dengan IFRS S2. Untuk mempertahankan nilai perusahaan dan memenuhi harapan investor, studi ini menunjukkan betapa pentingnya pengendalian emisi GRK dan peningkatan tata kelola keberlanjutan ESG.
Pendekatan Pengabdian Masyarakat : Pentingnya Pembuatan Laporan Keuangan untuk Bisnis Dika Puspitaningrum; Fatah Mario Andaru; Muhammad Syihabuddin
Khidmatuna: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 2 (2026): Khidmatuna: Jurnal Pengabdian kepada Masyarakat
Publisher : Institut Agama Islam Sunan Kalijogo Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51339/khidmatuna.v6i2.4343

Abstract

Artikel ini menguraikan mengenai program pendekatan melalui pengabdian masyarakat yang bertujuan untuk meningkatkan pemahaman pemilik usaha atau bisnis mengenai pentingnya pembuatan laporan keuangan. Program ini diselenggarakan untuk para pemilik bisnis dan berfokus pada penerapan software digital akuntansi dalam meningkatkan transparansi dan akurasi laporan keuangan serta kepatuhan terhadap wajib pajak. Melalui rangkaian pelatihan yang melibatkan praktik dengan platform digital akuntansi. Hasil dari pelatihan ini diharapkan dapat meningkatkan pemahaman peserta terhadap konsep dasar pelaporan keuangan dan memberikan manfaat dalam penggunaan platform digital pengelolaan keuangan bisnis. Selain itu, program ini diharapkan dapat memberikan kontribusi yang signifikan dalam memajukan keberlanjutan bisnis, meningkatkan efisiensi operasional, dan mengurangi risiko ketidakpatuhan pajak di kalangan pelaku bisnis.
Co-Authors Aninda Puji Adila Cahyaning Dewi Handayani Dika Puspitaningrum Khalilul Rahman Muhammad Syihabuddin Sanda Patrisia Komalasari Tiara Rani Santoso Yuliantari Astasuci Nalurita