Articles
<![CDATA[SPIRIT AT WORK, SUSTAINABLE LEADERSHIP AND ORGANIZATIONAL COMMITMENT: THE PERSPECTIVE OF ACCOUNTING STAFF ]]>
<![CDATA[Erna]]>;
<![CDATA[Chen, Robin]]>;
<![CDATA[Murtanto]]>;
<![CDATA[Arsjah, Regina Jansen]]>
<![CDATA[ International Journal of Contemporary Accounting Vol. 7 No. 1 (2025): July ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/v7i1.21528
<![CDATA[This study aims to prove and analyze the influence of sustainable leadership and spirit at work on employee commitment to the company. The private companies used are in Indonesian e-commerce, health, manufacturing, and education sectors. The employees intended work as an internal accountant. Furthermore, this study utilizes the convenience sampling technique to sample them, and can acquire 152 people based on the survey between May and June 2024. Therefore, their response is analyzed using a structural equation model based on partial least squares. After testing these two relationships, this study declares a positive association between sustainable leadership and employee commitment. Additionally, the spirit at work is positively related to employee commitment to the company. Based on this evidence, leaders can apply a sustainable leadership style and build a working atmosphere that leads to spirit at work and motivates employees to commit to their work.]]>
<![CDATA[Pengaruh Net Working Capital, Operation Efficiency, Struktur Modal Terhadap Kinerja Keuangan ]]>
<![CDATA[Artila Sayyidina Fasya]]>;
<![CDATA[Murtanto]]>
<![CDATA[ El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/elmal.v6i10.9452
<![CDATA[This study aims to analyze the effect of Net Working Capital, Operational Efficiency, and Capital Structure on financial performance in banking sector companies listed on the Indonesia Stock Exchange during the period 2021–2023. Financial performance uses Return on Assets (ROA) as the main indicator. This study uses a quantitative approach with multiple linear regression methods. Secondary data were obtained from a sample of the company's annual financial reports. The results of the study indicate that Net Working Capital has a significant positive effect on financial performance. Operational Efficiency proxied by the BOPO ratio has a significant positive effect on financial performance. Meanwhile, Capital Structure does not show a significant effect on financial performance. This finding provides the essence that the efficiency of working capital and operational management is the key to increasing bank profitability, while capital structure needs to be further studied in the context of risk management.]]>
<![CDATA[Pengaruh Net Working Capital, Operation Efficiency, Struktur Modal Terhadap Kinerja Keuangan ]]>
<![CDATA[Artila Sayyidina Fasya]]>;
<![CDATA[Murtanto]]>
<![CDATA[ El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/elmal.v6i10.9452
<![CDATA[This study aims to analyze the effect of Net Working Capital, Operational Efficiency, and Capital Structure on financial performance in banking sector companies listed on the Indonesia Stock Exchange during the period 2021–2023. Financial performance uses Return on Assets (ROA) as the main indicator. This study uses a quantitative approach with multiple linear regression methods. Secondary data were obtained from a sample of the company's annual financial reports. The results of the study indicate that Net Working Capital has a significant positive effect on financial performance. Operational Efficiency proxied by the BOPO ratio has a significant positive effect on financial performance. Meanwhile, Capital Structure does not show a significant effect on financial performance. This finding provides the essence that the efficiency of working capital and operational management is the key to increasing bank profitability, while capital structure needs to be further studied in the context of risk management.]]>
<![CDATA[ANALISIS FAKTOR DETERMINAN YANG MEMENGARUHI KOMPETENSI PROFESI AKUNTAN DI ERA REVOLUASI INDUSTRI 4.0 DAN SOCIETY 5.0 (STUDI KASUS AKUNTAN PUBLIK DI KAP BESAR DAN MENENGAH) ]]>
<![CDATA[Iskandar, Wendy]]>;
<![CDATA[Murtanto]]>
<![CDATA[ Jurnal Ekonomi Trisakti Vol. 5 No. 2 (2025): Oktober (In Progress) ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas EKonomi dan Bisnis ]]>
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DOI: 10.25105/v5i2.23860
<![CDATA[Transformasi teknologi pada era Revolusi Industri 4.0 dan Society 5.0 menuntut akuntan untuk menguasai kombinasi keterampilan teknis dan non-teknis agar tetap relevan di tengah otomatisasi dan digitalisasi proses akuntansi. Penelitian terdahulu umumnya mengkaji hard skill, soft skill, technical skill, dan etika secara parsial atau hanya berfokus pada salah satu aspek, sehingga belum memberikan gambaran menyeluruh tentang determinan kompetensi akuntan dalam konteks kedua era tersebut. Penelitian ini menggunakan desain cross-sectional dengan data primer yang diperoleh melalui kuesioner daring (Google Form) kepada 81 akuntan publik di Kantor Akuntan Publik besar dan menengah. Teknik pengambilan sampel adalah non-probability sampling dengan metode consecutive sampling. Data dianalisis menggunakan regresi linier berganda melalui perangkat lunak SPSS versi 25. Penelitian menunjukkan bahwa hard skill dan etika tidak berpengaruh signifikan terhadap kompetensi profesi akuntan di era Revolusi Industri 4.0 dan Society 5.0. Sebaliknya, soft skill dan technical skill berpengaruh positif dan signifikan. Soft skill menjadi faktor pembeda utama di tengah otomatisasi, sedangkan technical skill memfasilitasi transisi akuntan menuju peran strategis dan analitis yang memanfaatkan teknologi untuk meningkatkan efisiensi, akurasi, dan kecepatan pengambilan keputusan. Kebaruan penelitian ini terletak pada pendekatan komprehensif yang mengintegrasikan dimensi teknologis dan sosial, penggunaan metodologi kuantitatif terpadu, serta relevansi kontekstual yang menggabungkan perspektif Revolusi Industri 4.0 dan Society 5.0. Hasilnya mengisi kesenjangan riset terkait analisis simultan keempat faktor determinan dalam satu model empiris, sekaligus memberikan bukti bahwa kompetensi akuntan di era digital lebih dipengaruhi oleh keterampilan adaptif dan teknis dibandingkan keterampilan kognitif dasar atau norma etika semata. Temuan ini dapat menjadi acuan bagi: (1) institusi pendidikan untuk memperkuat pembelajaran berbasis proyek yang mengasah soft skill dan technical skill; (2) organisasi profesi dalam merancang pelatihan berfokus teknologi dan kolaborasi lintas disiplin; serta (3) perusahaan untuk mengembangkan kebijakan peningkatan kompetensi akuntan yang responsif terhadap perubahan teknologi dan tuntutan pasar global]]>
<![CDATA[THE EFFECT OF DISCLOSURE OF CARBON EMISSIONS AND ECO EFFICENCY ON COMPANY VALUE ]]>
<![CDATA[Maharani Juniar Mulyadi Salim]]>;
<![CDATA[Murtanto]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i5.284
<![CDATA[There are many threats to climate change accompanied by environmental damage. This is able to create a paradigm for assessing environmental performance in companies that are directly related to the environment. Regarding the impact of a business's business activities on the environment, it is a challenge for companies to find ways to reduce their environmental impact and make disclosures as a form of responsibility every year. The sample in this research uses energy sector companies for the period 2020 to 2023. The method used in this research is a panel data regression model with the results of research on carbon emissions disclosure and eco-efficiency having no effect on company value.]]>
<![CDATA[ANALYSIS OF ACCOUNT REPRESENTATIVE COMPETENCE AND ITS IMPACT ON INCREASING TAXPAYER COMPLIANCE ]]>
<![CDATA[Endah Tri Wardhani]]>;
<![CDATA[Murtanto]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i5.288
<![CDATA[The importance of the Account Representative's role in the business process of monitoring taxpayer compliance, it is necessary to find out what are the competencies of the Account Representative that have an impact on increasing taxpayer compliance. Data collection using a survey method with a questionnaire. Respondents in this study were Strategic Account Representatives of the Directorate General of Taxes. The results of the questionnaires collected were 111 questionnaires. Testing in this study was carried out using the Structural Equation Model Partial Square (SEM-PLS) statistical analysis model with SmartPLS software. The results showed that the knowledge variable had no effect in improving taxpayer compliance. Meanwhile, the experience and communication skill variables have a positive effect on taxpayer compliance.]]>
<![CDATA[THE EFFECT OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DISCLOSURE, AND GREEN ACCOUNTING ON STOCK RETURN: MODERATED BY INDEPENDENT BOARD OF COMMISSIONERS ]]>
<![CDATA[Ayuni Fitria]]>;
<![CDATA[Murtanto]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i5.290
<![CDATA[The objective of this research is to analyze the effect of Environmental, Social, Governance (ESG) disclosure and green accounting on stock returns with independent board of commissioners as moderation variable. The population of this research is energy sector companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. The sampling technique uses purposive sampling. Based on predetermined criteria, 135 research data were obtained. This type of research is quantitative and the data used is secondary data. The analytical method used is panel data regression analysis using EViews software version 13.0. The panel data regression model used is the Common Effect Model (CEM). The results of this research show that ESG has a positive effect on stock returns, green accounting has a negative effect on stock returns, IBC cannot strengthen the effect of ESG on stock returns, and IBC weakens the effect of green accounting on stock returns.]]>
<![CDATA[ANALYSIS OF SUSTAINABILITY REPORT STANDARDS AND ADJUSTMENT OF IFRS S1 & IFRS S2 STANDARDS IMPLEMENTATION ]]>
<![CDATA[Lulu Khansa Komala]]>;
<![CDATA[Murtanto]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i5.291
<![CDATA[This paper aims to present the results of the analysis of the sustainability report standards currently used by PT Indofood CBP Sukses Makmur Tbk and to evaluate the adjustments needed to implement IFRS S1 and IFRS S2 standards. The research was conducted using a qualitative descriptive method, utilizing narrative or descriptive data obtained from literature research. PT Indofood CBP Sukses Makmur Tbk was selected as the unit of analysis for this study. The research results indicate that there are significant differences between the sustainability report of PT Indofood CBP Sukses Makmur Tbk, which uses GRI standards, and the IFRS S1 & S2 standards. The GRI standards do not directly cover disclosures of strategy, financial position, financial performance, and cash flows. In contrast, IFRS S1 and S2 require integrated reporting that links the impact of sustainability with these aspects. To fully implement IFRS S1 and IFRS S2, PT Indofood CBP Sukses Makmur Tbk needs to make adjustments by preparing integrated reporting. This reporting must connect the sustainability impact with the company's business strategy, financial position, financial performance, and cash flows.]]>
<![CDATA[THE EFFECT OF TRANSFER PRICING, LEVERAGE, AND CAPITAL INTENSITY ON TAX AVOIDANCE ]]>
<![CDATA[Andre Rizky Mandala Pamungkas Suherman]]>;
<![CDATA[Murtanto]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i5.295
<![CDATA[This study aims to provide empirical evidence that transfer pricing, leverage, and capital intensity influence tax avoidance. The subjects of this research are energy mining companies listed on the Indonesia Stock Exchange from 2020 to 2023. Sample selection was conducted using purposive sampling, resulting in 17 companies that met the criteria. The data used consisted of secondary data from annual financial reports. Data were analyzed using multiple linear regression. The results of this study indicate that (1) Transfer Pricing does not affect tax avoidance; (2) Leverage affects tax avoidance; (3) Capital Intensity does not affect tax avoidance; (4) collectively, Transfer Pricing, Leverage, and Capital Intensity significantly influence Tax Avoidance.]]>
<![CDATA[THE INFLUENCE OF INTELLECTUAL CAPITAL AND PROFIT MANAGEMENT ON STOCK RETURNS ]]>
<![CDATA[Arya Manda]]>;
<![CDATA[Murtanto]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i5.296
<![CDATA[This study aims to determine the effect of intellectual capital and earnings management on stock returns with dividend policy as a moderating variable. This research is motivated by the importance of information about the factors that affect stock returns. The population of this study were mining companies listed on the Indonesia Stock Exchange in 2020 – 2022. The sample of this study was 23 issuers or 69 company financial statement data used in this study. This study uses multiple linear regression and moderate regression analysis. The results of this study are that intellectual capital has no effect on stock returns, and earnings management has a positive effect on stock returns.]]>
