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All Journal JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN International Journal of Community Service
Nila Pusvikasari
Trisakti School of Management, Jakarta, Indonesia
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Does the CEO’s Ego Matter Narcissism’s Moderating Effect on Profitability, Distress, Ownership, and Tax Avoidance Annisa Kanti; Nila Pusvikasari; Debora Debora; Fanny Anggraeni; Vinola Herawati
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 4 (2026): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7.n4.p173-191.2026

Abstract

Purpose: This study examines how profitability, financial distress, and institutional ownership affect corporate tax avoidance among Indonesian manufacturing firms and tests whether CEO narcissism moderates these relationships rather than directly and uniformly driving tax avoidance.Research Methodology: This quantitative study applied purposive sampling to analyze 426 firm-year observations from 142 IDX-listed manufacturing firms (2022–2024), measuring tax avoidance, profitability, distress, ownership, and narcissism using the Effective Tax Rate, Return on Assets, debt-to-equity ratio, institutional shareholding, and Photographic Prominence Index. Moderated Regression Analysis used EViews 13 with a Random Effect ModelResults: Profitability significantly restricts tax avoidance, whereas financial distress and institutional ownership show no significant direct effects. CEO narcissism significantly strengthens the profitability-avoidance relationship but does not moderate distress or ownership pathways.Conclusions: CEO narcissism acts as a selective moderating mechanism, activating only under favorable financial conditions rather than universally.Limitations: This study is limited to Indonesian manufacturers from 2022 to 2024, relying on secondary corporate data.Contributions: This study enriches the behavioral accounting and corporate governance literature and helps tax authorities and boards assess executive leadership governance and tax risks. By introducing selective moderation, this study shows that CEO Narcissism amplifies tax avoidance only under specific financial conditions rather than functioning as a uniform driver, a distinction that constitutes the study’s core theoretical novelty.
Determinants of Financial Performance: The Role of Operating Efficiency in Indonesian Transportation and Logistics Companies Nila Pusvikasari; Annisa Kanti; Satriyo Wibowo; Pristanto Silalahi
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 4 (2026): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7.n4.p227-241.2026

Abstract

Purpose: This study examines the effects of sales growth, liquidity, asset tangibility, and operating efficiency on the financial performance of transportation and logistics companies. It also assesses the moderating role of operating efficiency.Research Methodology: A quantitative explanatory design was applied using panel data from transportation and logistics companies listed on the Indonesia Stock Exchange during 2020–2024. Companies were selected through purposive sampling, and the data were analyzed using panel regression and moderation analysis with EViews 13 software.Results: Sales growth and operating efficiency have significant positive effects on financial performance, while asset tangibility has a significant negative effect. Liquidity has no significant effect. Operating efficiency does not significantly moderate the relationships between sales growth, liquidity, asset tangibility, and financial performance.Conclusions: Financial performance is primarily associated with firms’ ability to sustain revenue growth and utilize assets efficiently. Operating efficiency acts as a direct determinant rather than a moderating mechanism.Limitations: This study is limited to Indonesian transportation and logistics companies, the 2020–2024 period, and selected financial and operational factors. Future studies should examine other industries, countries, periods, and performance measures.Contributions: This study extends corporate finance literature by providing evidence from an asset-intensive industry and offers practical guidance for improving profitability through effective asset utilization.
Peran Mediasi TATO dan Moderasi Firm Size pada Pengaruh ERM dan Sales Growth terhadap ROA Satriyo Wibowo; Farah Margaretha Leon; Henny Setyo Lestari; Elwi Syam; Agustinus Sri Wahyudi; Nila Pusvikasari
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 4 (2026): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7.n4.p335-356.2026

Abstract

Purpose: This study examines whether asset turnover mediates the effects of Enterprise Risk Management (ERM) and sales growth on profitability, while assessing the role of firm size in influencing this relationship.Research Methodology: The study analyzes 143 non-financial listed firms on the Indonesia Stock Exchange during 2018–2025, producing a balanced panel of 1,144 observations. The analysis employs a Fixed Effects Model, with mediation tested through causal path analysis and moderation examined using the interaction term between TATO and firm size.Results: The findings show that ERM and sales growth positively affect Total Asset Turnover (TATO). TATO is the strongest predictor of Return on Assets (ROA) and partially mediates the relationship between ERM, sales growth, and profitability. However, the interaction between TATO and firm size has a negative and significant effect, indicating that larger firms experience reduced efficiency in converting asset utilization into profitability.Conclusion: Operational efficiency serves as a key channel through which risk management and sales growth enhance profitability. However, increasing firm size may weaken this conversion process due to greater organizational complexity.Limitations: The study is limited to 143 non-financial firms and uses an aggregate ERM disclosure index, which may not fully capture implementation maturity.Contribution: This study contributes to the Resource-Based View and Contingency Theory by identifying asset efficiency as an overlooked mechanism in the ERM–performance relationship and demonstrating firm size as a boundary condition that influences efficiency-based value creation.
From Transition to Action: Empowering a Learning Community through Home-Based Entrepreneurship Nila Pusvikasari; Surahman Pujianto
International Journal Of Community Service Vol. 6 No. 3 (2026): August 2026 ( Indonesia - Malaysia - Thailand)
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v6i3.1036

Abstract

This community service program, “From Transition to Action: Strategies for Building Realistic Income from Home,” was organized by PKM Trisakti School of Management (TSM) in collaboration with RumahSkill.Edu, PT. Rumah Inovasi Bangsa and PT. Puji Bayu Manajemen, through an online webinar. The program aimed to strengthen participants’ understanding of home-based entrepreneurship, digital business opportunities, and basic financial management. It involved 12 participants aged 18–44 years from Indonesia and several other countries. Participants expressed diverse business interests, including online selling, digital products, content creation, food, fashion, and other home-based businesses. Overall, the webinar was perceived as useful, clear, and inspiring, although participants suggested more time for discussion. The activity highlights the importance of practical, digital, and financially oriented entrepreneurship education in supporting individuals toward entrepreneurial action.
Co-Authors Agustinus Sri Wahyudi Annisa Kanti Debora Debora Elwi Syam Fanny Anggraeni Farah Margaretha Leon Henny Setyo Lestari Pristanto Silalahi Satriyo Wibowo Surahman Pujianto Vinola Herawati