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All Journal IJEBD (International Journal Of Entrepreneurship And Business Development) JASF (Journal of Accounting and Strategic Finance) Economic Reviews Journal Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha
Latif, Imam Nazarudin
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Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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The Role of Corporate Social Responsibility Decoupling on Corporate Tax Avoidance Latif, Imam Nazarudin; Efrina, Liona; Mauliyah, Nur Ika
JASF: Journal of Accounting and Strategic Finance Vol. 6 No. 1 (2023): JASF (Journal of Accounting and Strategic Finance) - June 2023
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v6i1.388

Abstract

Tax avoidance is an issue that continues to generate debate and controversy for its ethics in the business world. Corporate Social Responsibility (CSR) has emerged as a significant factor in bridging the gap between government needs for tax revenues and corporate goals for economic growth. However, based on neo-institutional theory, companies may only show CSR symbolically without taking appropriate concrete actions, creating a gap between communication and actions related to CSR. This action, called CSR decoupling, can create the risk of greenwashing, namely the practice of deceiving the public about a company's environmental or social performance. Therefore, this study aims to investigate the relationship between CSR decoupling and tax avoidance. This exploratory and quantitative research used companies in the food and beverage industry for 2019-2021. Using the purposive sampling method, out of 23 from 72 companies selected, and 69 data were processed with SPSS. The results show that CSR decoupling positively influences tax avoidance, even after the robustness test. This result implies that companies that carry out CSR decoupling tend not to comply with tax regulations formally, although not substantially. The result also depends on the size of the audit committee, the size of the company, and the return on assets. These findings might be useful for policymakers, shareholders, management and board members, audit committees, and investors.
Sustainable Capital Budgeting: Assessing Long-Term Effects Beyond Profitability Nurfitriani, Nurfitriani; Latif, Imam Nazarudin
JASF: Journal of Accounting and Strategic Finance Vol. 8 No. 1 (2025): JASF (Journal of Accounting and Strategic Finance) - June 2025
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v8i1.581

Abstract

Purpose: This research seeks to create and implement a multidimensional scoring mechanism for assessing sustainability initiatives across several sectors. The research aims to transcend conventional financial measurements by incorporating economic, environmental, social, and governance (EESG) factors, thereby providing a more comprehensive framework for project evaluation. Method: This study employs a literature-based conceptual framework and a composite indicator methodology to create weighted score matrices for three separate case studies: a carbon retrofit program, a regional water infrastructure enhancement, and a circular packaging business. Each case is assessed using twelve indicators and displayed on radar charts to show performance profiles and strategic trade-offs. Findings: The results indicate that each project excels in different areas, highlighting the need for evaluations to consider the situation. The carbon retrofit argument is strong in terms of the environment and governance, while the water infrastructure project is balanced and has a big social impact. The circular packaging project earns high marks for environmental innovation and community engagement, despite not generating as much revenue. Radar charts are a good way to show these profiles, which helps with clear decision-making and comparing different sectors. Novelty/Value: This study advances theory by transforming EESG dimensions into a versatile, reproducible framework. In practice, it provides individuals involved in sustainability planning, investing, and policymaking with a tool to aid their decision-making. The model can be applied across various industries and locations, making it a versatile tool for open evaluation that focuses on driving positive change in line with global sustainability goals.
Study on the Effect of Performance Mediation on the Relationship between Work Discipline, Motivation and Compensation on Teacher Quality in Junior High School (SMP) in Kongbeng District Majuliyati, Majuliyati; Rachman, Marjoni; Latif, Imam Nazarudin
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 8 No 6 (2025): November 2025
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v8i6.3456

Abstract

Purpose: The purpose of this study is to analyze the influence of work discipline, work motivation, and compensation on teacher performance, as well as their influence on the quality of teacher performance both directly and through the mediation variables of teacher performance in junior high schools (SMP) in Kongbeng District Design/methodology/approach: This study uses a quantitative approach with a survey method. The sample consisted of 76 junior high school teachers in Kongbeng District who were selected using the purposive sampling technique. Data was collected through a questionnaire that had been validated and analyzed using Structural Equation Modeling (SEM) with the help of SmartPLS software to test the influence of work discipline, motivation, and compensation on teacher quality through performance as a mediating variable. Findings: The results of the study show that work discipline, motivation, and compensation have a positive and significant effect on teacher performance. Teacher performance also has a positive effect on teacher quality, and significantly mediates the relationship between work discipline, motivation, and compensation and teacher quality. Research limitations/implications: the use of cross-sectional designs that only describe momentary conditions, the use of self-report questionnaires that have the potential to cause perception bias, and the use of external factors such as leadership, facilities, and organizational culture that may also affect teacher performance and quality. Practical implications: These findings confirm that improving teacher quality can be achieved not only through direct factors such as motivation and compensation, but also through improved teacher performance. The practical implication is the importance of the role of school management in strengthening work discipline, providing appropriate motivation, and proper compensation to support the overall improvement of teacher performance and quality. Paper type: Research paper
DEVELOPMENT OF THE EARLY WARNING SYSTEM MODEL ON THE PERFORMANCE OF BANK PERKREDITAN RAKYAT (BPR) Ruliana, Titin; Latif, Imam Nazarudin; Permana, Meiki; Dewi, Jihan Irana
Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Vol 4 No 1 (2025): International Seminar Proceedings and Call for Paper STIE Widya Wiwaha
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/semnas.v4i1.1313

Abstract

This study aims to analyze the role of the Early Warning System (EWS) in predicting bankruptcy at Bank Perkreditan Rakyat (BPR). The EWS is viewed as an early detection mechanism capable of identifying financial and non-financial indicators that could potentially lead to bankruptcy risk. This study uses historical BPR data to develop an EWS-based prediction model. This study uses a quantitative approach and empirical methodology. The quantitative approach was chosen because it allows for objective measurement of financial variables and testing of relationships between variables using statistical techniques in SEMPLS. The population in this study is all BPR operating in the East Kalimantan region and officially registered with the Financial Services Authority (OJK), with an observation period starting from 2019 to 2025. The implications of this research emphasize the importance of implementing an EWS as an effective risk management tool for rural banks (BPRs) and providing input to regulators in strengthening the banking supervisory system. Thus, the EWS serves not only as an early warning system but also as a strategic instrument in maintaining the stability and sustainability of BPRs amidst local and national economic dynamics.
The Influence of Work Discipline and Work Conflict on Perfoemance throuch Work Morale as an Intervening Variable at Satpol PP East Kutai regency Majid, Abdul; Latif, Imam Nazarudin; Permana, Meiki
Economic Reviews Journal Vol. 4 No. 4 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i4.1008

Abstract

This study aims to analyze the determinants of Employee Performance at the Civil Service Police Unit (Satpol PP) of East Kutai Regency. This study is motivated by the challenges of fieldwork that require high discipline and mental resilience in facing potential conflicts, which impact organizational performance. The variables tested include Work Discipline (X1) and Work Conflict (X2) as independent variables, and Work Morale (Z) as an intervening variable. The research method uses an associative quantitative approach. The sample consisted of 105 respondents from a total population of 142 employees, determined using the Slovin formula with the Proportionate Stratified Random Sampling technique. Data analysis was carried out using SEM-PLS with the help of WarpPLS 8.0 software. The test results show that Work Discipline has a positive and significant influence on both Work Morale and Employee Performance, and is the most dominant variable. Interestingly, Work Conflict was found to have a positive and significant influence on Employee Performance, confirming the existence of productive functional conflict, although Work Conflict did not have a significant influence on Work Morale. Work Morale was shown to act as a partial mediator, especially in mediating the influence of Work Discipline on Performance. These findings suggest that organizations should focus on enforcing discipline and maintaining morale to maximize employee performance.
Factors Affecting the Financial Performance of the Samarinda City Regional Government Lestari, Suci; Latif, Imam Nazarudin; Yudhyani, Eka
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 9 No 1 (2026): Jan - Feb 2026
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v9i1.3487

Abstract

Purpose: This study aims to analyze the effect of the effectiveness ratio and efficiency ratio on the financial performance of the Samarinda City Regional Government, as well as to test whether the regional financial independence ratio plays a mediating variable in the relationship between the ratio of effectiveness and efficiency to financial performance. Design/Methodology/Approach: The research uses a quantitative approach with the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method using the SmartPLS application. The data used is secondary data in the form of a report on the realization of the Samarinda City Regional Budget for 2016-2024 obtained from the Regional Financial and Asset Management Agency (BPKAD) of Samarinda City. The variables analyzed included the effectiveness ratio, efficiency ratio, independence ratio, and regional financial performance. Findings: The results showed that: (1) the effectiveness ratio had a not significant effect on the independence ratio; (2) the efficiency ratio has a significant effect on the independence ratio; (3) the independence ratio has a significant effect on financial performance; (4) the effectiveness ratio has a significant effect on financial performance; (5) the efficiency ratio has a significant effect on financial performance; (6) the effectiveness ratio has a insignificant effect on financial performance through the independence ratio; and (7) the efficiency ratio has a significant effect on financial performance through the independence ratio. These findings confirm that fiscal efficiency and independence play an important role in strengthening regional financial performance. Research limitations/implications: This study is limited to one area, namely Samarinda City, so generalization of results to other regions needs to be done carefully. The observation period only covers 2016–2024 using APBD ratio data, so it has not accommodated non-financial factors as well as institutional and governance aspects that can also affect financial performance. In addition, the use of secondary data makes researchers dependent on the completeness and accuracy of local government financial statements. Practical implications: The results of the study provide implications for the Samarinda City Government and other local governments that improving spending efficiency and strengthening financial independence—for example through optimizing Regional Original Revenue (PAD) and reducing dependence on transfer funds—can drive better financial performance. Local governments need to design strategies to increase the effectiveness and efficiency of APBD management simultaneously, accompanied by policies to strengthen the independent income base, so that financial performance becomes more sustainable. Originality/value: This study provides novelty value by examining the mediating role of the independence ratio in the relationship between the ratio of effectiveness and efficiency to the financial performance of local governments in the context of Samarinda City with the latest data for the 2016–2024 period. The SEM-PLS approach used allows for simultaneous testing of direct and indirect relationships, thus providing a more comprehensive understanding of how effectiveness, efficiency, and fiscal independence interact in shaping the financial performance of local governments. Paper type: Research paper
Co-Authors Abdul Majid Dewi, Jihan Irana Eka Yudhyani, Eka Liona Efrina S Majuliyati, Majuliyati Mauliyah, Nur Ika Nurfitriani Nurfitriani, Nurfitriani Permana, Meiki Rachman, Marjoni Suci Lestari Titin Ruliana