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All Journal Jurnal Organisasi Dan Manajemen International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Dinasti International Journal of Digital Business Management JURNAL AKUNTANSI Sricommerce: Journal of Sriwijaya Community Services Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Forum Bisnis dan Kewirausahaan Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Fokus Manajemen Jurnal Manajemen Perbankan Keuangan Nitro Journal of Accounting and Digital Finance Balance : Jurnal Akuntansi dan Manajemen Journal of International Conference Proceedings Publikasi Hasil Pengabdian Kepada Masyarakat. Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Journal of Artificial Intelligence and Digital Business Jurnal Informatika Ekonomi Bisnis Journal of Management, Economic, and Accounting
Fuadah, Luk Luk
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Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Nursing Social Sciences Other

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Environmental Uncertainty and Manager's Personnel Value Effect on Environmental Disclosure Fuadah, Luk Luk; Saftiana, Yulia; Kalsum, Umi
Jurnal Organisasi dan Manajemen Vol. 17 No. 2 (2021)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jom.v17i2.1402.2021

Abstract

This study aims to examine the effect of environmental uncertainty and managers' personnel value on environmental disclosure. This study uses a saturated sampling of manufacturing companies listed on the Indonesia Stock Exchange, and the respondents are all managers’ levels. The total sample of this study is 161 manufacturing companies. The respondents got the questionnaires via email, and 64 respondents completed them. These can be processed using the Structural Equation Model - Partial Least Square. Findings. The result shows that environmental uncertainty and managers' personnel value have a positive effect on environmental disclosure. Furthermore, this result shows that the manager's personnel value is the most dominant influence of environmental disclosure. These research findings add to the literature, especially about environmental disclosure, and support contingency theory and structuration theory. The findings can give information especially environmental disclosure for the manufacturing companies in Indonesia Stock Exchange. The policymaker should concern about environmental disclosure for companies listed on Indonesia Stock Exchange. The limitation of this research is the low response from the respondents of the research. Another limitation is related to R- Square's results, which still need further research.
Relevansi Fraud Hexagon Theory terhadap Kecurangan Laporan Keuangan Pada Sektor Perbankan di Indonesia Tahun 2017-2021 Barezki, M Bagus; Fuadah, Luk Luk; Yulianita, Anna
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 3 (September 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i3.650

Abstract

This research aims to analyze the relevance of Fraud Hexagon Theory to financial statement fraud in the banking sector in Indonesia in 2017-2021. Agency theory explains that management has the ability to gain a lot of benefits for itself, so that management no longer acts in the interests of the principal, one way is through collusion. This research shows that financial target, external pressure, financial stability, director change, CEO photo change, and e-procement have a positive and significant effect on financial report fraud, while change in auditor and ineffective monitoring have a negative and insignificant effect on financial report fraud.
Pengaruh Environmental, Social, And Governance (ESG) Dan Capital Intensity Terhadap Tax Avoidance Pada Perusahaan Publik Yang Terdaftar Di Bursa Efek Indonesia (BEI) Pratiwi, Novia Indri; Fuadah, Luk Luk; Yunisvita, Yunisvita
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5494

Abstract

Penelitian ini bertujuan untuk untuk menganalisis dan membuktikan pengaruh Environmental Social Governance (ESG) dan Capital Intensity terhadap Tax avoidance pada perusahaan publik yang terdaftar di Bursa Efek Indonesia tahun 2018 –2022. Populasi dalam penelitian ini sebanyak 604 perusahaan publik yang terdaftar di Bursa Efek Indonesia dengan periode 2018 –2022. Dengan menggunakan metode purposive sampling di dapatkan sampel sebanyak 30 perusahaan selama 5 tahun sehingga total sampel 150 dan data dianalisis menggunakan Eviews. Hasil penelitian ini menunjukan bahwa Environmental Social Governance (ESG) tidak berpengaruh terhadap tax avoidance, sedangkan capital intensity memiliki pengaruh positif dan signifikan terhadap tax avoidance.
Training or Counseling for Tax of Micro, Small and Medium Enterprises and Tax Incentives During the Covid 19 Pandemic Fuadah, Luk Luk; Dewi, Kencana; Liliana, Liliana; Saggaf, Abdullah
Sricommerce: Journal of Sriwijaya Community Services Vol. 3 No. 2 (2022): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v3i2.98

Abstract

The purpose of this service is to conduct training/counseling on Micro, Small and Medium Enterprises (MSMEs) Taxes during the Covid 19 Pandemic in West Ilir District. II. This is because it is important for MSMEs owners to understand about tax incentives during the Covid 19 pandemic given by the government. The method used in this service is to conduct training/counseling through monologues and also dialogues for MSMEs from Ilir Barat II District. The place for the activity is in the Diploma III Hall, Faculty of Economics, Sriwijaya University. Implementation time is Wednesday, November 11, 2020. Participants who take part are MSME owners, including convection, culinary, souvenir and stallbusinesses. The results of this service are expected to be able to understand and know the tax incentives provided by the government that can be utilized by MSMEs. The training/counseling provides convenience for the owners of Micro, Small and Medium Enterprises (MSMEs) in Ilir Barat II District to calculate Income Tax, Value Added Tax. Next, this training/extension provides benefits and knowledge about tax incentives for Micro, Small and Medium Enterprises (MSMEs) in Ilir Barat II District. Furthermore, this training / counseling also provides insight, especially regarding tax incentives during the 2019 Corona Virus Disease (Covid) Pandemic. This kind of training or counseling is very, very important for owners of Micro, Small and Medium Enterprises (MSMEs) in Ilir Barat II District.  Thus, the role of the government through the provision of tax incentives can be carried out properly in accordance with the expected goals.
The Impact of the Independent Board of Commissioners' Supervisory Mechanism on the Relationship Between Intellectual Capital and Banking Performance Gunawan, M.A. Andrew; Susetyo, Didik; Fuadah, Luk Luk; Wahyudi, Tertiarto
Journal of International Conference Proceedings Vol 7, No 5 (2024): 2024 ICPM Bali Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v7i5.3683

Abstract

This research delves at the role of Indonesia's Independent Board of Commissioners (IBC) in strengthening corporate governance systems and how it affects the relationship between IC and the efficiency of the country's banks. In recent years, IC has emerged as a critical differentiator in the banking sector., especially in a financial services environment that heavily relies on knowledge and technology, including digitalization. The utilization of IC, supported by an effective IBC supervisory mechanism, can optimize banking performance. From 2019 through 2023, 124 banks meeting the requirements are used to analyze the banking industry. The findings of this study show that the impact of Indonesia's independent board of commissioners on the correlation between IC and bank performance is substantial.
Pendampingan Pajak Belanja Barang dengan Dana Desa bagi Aparat Desa di Desa Kerinjing Kabupaten Ogan Ilir Fuadah, Luk Luk; Aspahani, Aspahani; Aryanto, Aryanto; Arisman, Anton
PUBLIKASI PENGABDIAN KEPADA MASYARAKAT Vol 2 No 1 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (168.032 KB) | DOI: 10.35957/padimas.v2i1.2859

Abstract

Tujuan dari pengabdian ini adalah melakukan Pendampingan Pajak Belanja Barang dengan Dana Desa bagi Aparat Desa Di Desa Kerinjing Kabupaten Ogan Ilir. Metode yang dilakukan dalam pengabdian ini adalah melakukan pelatihan /penyuluhan serta pendampingan dengan para apparat desa di Desa Kerinjing. Kegiatan pengabdian masyarakat ini telah dilaksanakan di desa Kerinjing Kabupaten Ogan Ilir, tanggal 25 November2019.. Peserta yang mengikuti adalah semua aparat desa di Desa Kerinjing, Ogan Ilir yang bertanggungjawab dalam mengelola dana desa dari pemerintah pusat. Hasil pengabdian ini diharapkan dapat memahami dan mengetahui proses perhitungan dan juga pelaporan pajak belanja barang dengan dana desa yang dapat dimanfaatkan oleh pihak aparat desa di Desa Kerinjing. Pelatihan/penyuluhan serta pendampingan ini dapat memberikan kemudahan bagi para aparat desa di Desa Kerinjing, Ogan Ilir. untuk memproses dalam perhitungan pajak belanja barang.
Pendampingan Inventarisasi dan Penomoran Aset Pondok Pesantren Al Mubarokah Kalsum, Umi; Safitri, Rika Henda; Mukhtaruddin, Mukhtaruddin; Fuadah, Luk Luk; Wahyudi, Tertiarto; Atiyatna, Dirta Pratama; Novelia, Riska; Rahmawati, Rahmawati; Jamilah, Wardatul; Febriani, Fenti; Abdillah, Muhammad
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 5, No 3 (2025): Abdira, Juli
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v5i3.634

Abstract

The purpose of community service activities carried out at Pondok Pesantren Al-Mubarokah, Babat Supat Village, Musi Banyuasin Regency is to increase participants' understanding of asset management, including identification, classification, valuation, recording, inventorying and numbering assets. The lack of good asset inventory records and numbering is the reason for this activity, with the hope that in the future assets can be inventoried properly and be able to be traced. The methods used included lectures, tutorials, and discussions, involving boarding school leaders and school staff, and accompanied by students. Evaluation was carried out through questionnaires to measure participants' understanding. This activity was held on 28 September 2024, attended by 30 participants, and ended with a discussion and lunch together. A follow-up evaluation on 28 October 2024 showed the enthusiasm of the participants and emphasised the importance of asset inventory and asset numbering. The results of this activity by providing practical examples of asset inventory bookkeeping and asset numbering to be implemented at Pesantren Al Mubarokah, besides that this activity also provides practical experience for the academic elements of the pesantren, especially the school staff at Pesantren Al Mubarokah.
Systematic Literature Review: The Role Of Transfer Pricing Regulations In Reducing Tax Lestari, Desak Nyoman Lia; Harefa, Tulus; Fuadah, Luk Luk
Jurnal Fokus Manajemen Vol 5 No 2 (2025): May
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jfm.v5i2.8303

Abstract

This study aims to examine the role of transfer pricing regulations in reducing tax avoidance practices through a Systematic Literature Review (SLR) approach. The study collects and analyzes 20 scientific articles published between 2018 and 2025, sourced from reputable databases such as Emerald, DOAJ, and ResearchGate. The articles reviewed are publications in either Indonesian or English, fully accessible, and indexed in Scopus, Copernicus, Sinta, or are proceedings from international conferences. The main keyword used in the search process was "transfer pricing." The results of the review show that transfer pricing regulations play a strategic role in preventing tax avoidance practices by multinational companies, particularly through the mechanism of profit shifting to low-tax jurisdictions. Regulations based on the arm’s length principle, supported by instruments such as Advance Pricing Agreements (APA), transfer pricing documentation systems, and the strengthening of criminal law enforcement, have proven effective in limiting opportunities for transfer price manipulation. The effectiveness of their implementation largely depends on factors such as a company’s internal control system, the utilization of technology, the availability of comparable data, and good corporate governance. Additionally, international cooperation through Automatic Exchange of Information (AEoI), Country-by-Country Reporting (CbCR), and the harmonization of cross-border policies has proven crucial in enhancing transparency and monitoring cross-jurisdictional transfer pricing practices. These findings underscore the importance of a comprehensive and collaborative approach to strengthening transfer pricing regulations as a global tax avoidance control instrument.
Exploring Green Tax Through A Systematic Literature Review: Analyzing Developments In Promoting Sustainability Prasetyawati, Tyas; Imelda, Imelda; Fuadah, Luk Luk
Jurnal Fokus Manajemen Vol 5 No 2 (2025): May
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jfm.v5i2.8304

Abstract

This study aims to explore various aspects related to green tax by employing a Systematic Literature Review (SLR) approach, analyzing 24 previous research articles. The literature sources were collected from several reputable scientific databases such as Scopus, Emerald, and DOAJ, covering publications from 2015 to 2025. Green tax is identified as a policy instrument designed to encourage environmentally friendly behavior and to internalize the external costs arising from environmentally damaging activities. Although green tax holds significant potential in supporting sustainability efforts, its implementation often faces various challenges, including the public’s limited understanding of the importance of environmental sustainability. The analysis results show an increase in the number of publications on green tax during the period, reflecting growing attention from researchers and academics toward this issue. Moreover, energy efficiency was identified as a key factor mediating the relationship between the application of green tax and the achievement of sustainability performance. The findings affirm that environmental taxation has considerable potential to serve as an effective tool in promoting sustainable development both in Indonesia and other countries. Policy recommendations include combining green tax strategies with consumer subsidies, along with efforts to enhance public awareness regarding the importance of environmental protection and sustainability
Akuntansi Manajemen Lingkungan Di Indonesia Fuadah, Luk Luk; Daud, Rochmawati; Burhanuddin, Burhanuddin
FORBISWIRA FORUM BISNIS DAN KEWIRAUSAHAAN Vol 9 No 2 (2020): Forum Bisnis dan Kewirausahaan
Publisher : LPPM Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/forbiswira.v9i2.3745

Abstract

Tujuan dari penelitian adalah untuk menginvestigasikan pengaruh akuntansi manajemen lingkungan dan kualitas keputusan terhadap kinerja lingkungan pada perusahaan di Indonesia. Penelitian ini dilakukan dengan cara survei. Responden penelitian ini sebanyak 56 responden dari perusahaan yang memperoleh ISO 14001 di Bursa Efek Indonesia. Hasil penelitian menunjukkan bahwa akuntansi manajemen lingkungan terhadap kinerja lingkungan berpengaruh positif dan signifikan. Kualitas keputusan juga berpengaruh positif dan signifikan terhadap kinerja lingkungan. Kelemahan penelitian adalah model penelitian hanya mengacu pada teori berbasis pada sumber daya alam (Natural Resources Based View Theory). Penelitian selanjutnya dapat menambahkan variabel lainnya berkaitan dengan variabel lain yang belum diteliti serta melakukan penelitian secara kualitatif.
Co-Authors Abd. Rasyid Syamsuri Andriana, Isni Anna Yulianita Arisman, Anton Aryanto Aryanto ASPAHANI ., ASPAHANI Barezki, M Bagus Burhanuddin Burhanuddin Damayani, Fitri Dewi, Kencana Dirta Pratama Atiyatna Fadhlurrahman, Rafli Failasufa, Mila Febriani, Fenti Gunawan, M.A. Andrew Harefa, Tulus Jamilah, Wardatul Ka Utama, Hendri Kartasari, Shelly Febriani Lestari, Desak Nyoman Lia Liliana Liliana Martiza, Berlika Sharla Muhammad Abdillah Mukhtaruddin Mukhtaruddin Muktarudin, Muktarudin Novelia, Riska Novelia, Rizka Prasetyawati, Tyas Pratiwi, Novia Indri Purnama, Zuardiansyah Adi Putri, Ayu Fitria Putri, Mareta Rahmawati, Rahmawati Ramadanty, Jesica Rika Henda Safitri, Rika Henda Rochmawati Daud, Rochmawati Saggaf, Abdullah Santoso, Rizki Agung Sharla Martiza, Berlika Sihombing, Belandina Anita Sere Susetyo, Didik Tertiarto Wahyudi Umi Kalsum Yulia Saftiana Yuniarti, Emylia Yunisvita, Yunisvita Yusnaini Yusnidar Yusnidar