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All Journal Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) AKRUAL: Jurnal Akuntansi Jurnal ASET (Akuntansi Riset) Indonesian Journal of Accounting and Governance Jurnal Proaksi Amalee: Indonesian Journal of Community Research & Engagement Jurnal Akuntansi Journal of Social Research Jurnal Locus Penelitian dan Pengabdian Edunity: Kajian Ilmu Sosial dan Pendidikan Jurnal Magister Akuntansi Trisakti International Journal of Contemporary Accounting Journal Research of Social Science, Economics, and Management Indonesia Auditing Research Journal International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Business and Investment Review DEDIKASI : Jurnal Pengabdian Kepada Masyarakat Research Horizon Smart Dedication: Jurnal Pengabdian Masyarakat Indonesian Journal of Auditing and Accounting Equity Indonesian Journal of Accounting and Governance
Lin Oktris
Universitas Mercu Buana
Religion Aerospace Engineering Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

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Pemberdayaan Berbasis Komunitas bagi Pekerja Migran Indonesia di Penang Hariani, Swarmilah; Setiyawati, Hari; Herliansyah, Yudhi; Oktris, Lin; Bin Rahmad, Khozaeni
Smart Dedication: Jurnal Pengabdian Masyarakat Vol. 3 No. 1 (2026): Smart Dedication: Jurnal Pengabdian Masyarakat
Publisher : SMART SCIENTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70427/smartdedication.v3i1.251

Abstract

Pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kesejahteraan pekerja migran Indonesia di Penang, Malaysia, yang menghadapi berbagai tantangan, seperti keterbatasan akses terhadap informasi, pendidikan, dan peluang pengembangan diri. Program pemberdayaan dirancang menggunakan pendekatan partisipatif berbasis komunitas melalui kemitraan dengan organisasi lokal Pertubuhan Masyarakat Indonesia (PERMAI). Metode pelaksanaan meliputi pelatihan terstruktur, diskusi kelompok terfokus, tutorial praktis, serta pendampingan dan konseling personal yang difokuskan pada peningkatan kesadaran hak-hak ketenagakerjaan, literasi keuangan, perlindungan hukum, dan pengembangan kapasitas personal. Kegiatan diikuti oleh pekerja migran Indonesia yang bekerja di sektor formal dan informal, dengan evaluasi dilakukan menggunakan pendekatan kualitatif dan kuantitatif melalui pre-test dan post-test, observasi partisipatif, serta umpan balik peserta. Hasil program menunjukkan peningkatan pengetahuan peserta terkait hak-hak migran dan prosedur perlindungan hukum, peningkatan kepercayaan diri dalam pengambilan keputusan di tempat kerja, serta penguatan literasi keuangan dan perencanaan masa depan. Secara kualitatif, program juga berhasil membangun solidaritas dan jejaring sosial antarpekerja migran sebagai modal sosial komunitas. Temuan ini menegaskan bahwa pemberdayaan berbasis pengetahuan dan pendampingan komunitas efektif dalam mendukung kesejahteraan pekerja migran Indonesia serta berkontribusi terhadap pencapaian Tujuan Pembangunan Berkelanjutan (SDGs), khususnya tujuan terkait pekerjaan layak, pengurangan ketimpangan, dan penguatan institusi sosial.
Artificial Intelligence and Sustainability Reporting: Performance Outcomes in ESG Investing Lin Oktris; Siti Fathimah Azzahra; Nengzih Nengzih; Nurhafifah Amalina; Maisarah Mohamed Saat
EQUITY Vol 28 No 2 (2025): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v28i2.13063

Abstract

The convergence of artificial intelligence and sustainable finance represents a fundamental transformation in investment decision-making, yet empirical evidence concerning effectiveness remains fragmented across diverse research domains. This study synthesises evidence from 43 peer-reviewed investigations spanning 2020 to 2024, examining artificial intelligence applications in environmental, social, and governance investing through systematic meta-analysis following PRISMA 2020 guidelines. Random-effects models demonstrate that artificial intelligence technologies significantly enhance risk-adjusted financial returns (standardised mean difference = 0.58; 95% confidence interval: 0.44-0.72; p<0.001), translating to approximately 5.2 per cent annual performance improvement, and environmental, social, and governance prediction accuracy (standardised mean difference = 0.53; 95% confidence interval: 0.38-0.68; p<0.001), representing 15 per cent error reduction compared with traditional methodologies. Ensemble machine learning demonstrates robust performance (standardised mean difference = 0.64; I²=45 per cent), whilst deep learning exhibits highest effects with substantial variability (standardised mean difference = 0.71; I²=68 per cent). Implementation success depends critically on data quality infrastructure (identified in 88 per cent of studies) and phased deployment strategies (effective in 64 per cent of cases). Moderate evidence certainty supports that artificial intelligence represents genuine capability advancement, though unexplained heterogeneity (I²=58-62 per cent) limits precise outcome prediction in specific contexts. Findings provide evidence-based guidance for investment managers adopting artificial intelligence technologies, policymakers developing regulatory frameworks, and researchers identifying future research priorities. Keywords: artificial intelligence; sustainable finance; ESG investing; meta-analysis; machine learning; investment decision-making; financial technology
Agency Theory Perspective on Managers’ Dual Role and Tax Avoidance Determinants Paulus, Hendro; Tarmidi, Deden; Oktris, Lin; Daito, Apollo
Jurnal ASET (Akuntansi Riset) Vol 17, No 2 (2025): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2025
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v17i2.91392

Abstract

This study examines the moderating role of managerial ownership in the relationship between key financial variables and tax avoidance among manufacturing firms listed on the Indonesia Stock Exchange during 2019–2023. Using panel data regression analysis with EViews 13 on a sample of 76 firms (380 firm-year observations), diagnostic and specification tests were conducted to ensure the robustness of the model. The results show that earnings management and fiscal loss compensation significantly influence tax avoidance only in firms without managerial ownership, indicating agency driven opportunistic behavior, while transfer pricing significantly affects tax avoidance in firms with managerial ownership, suggesting strategic tax efficiency. In contrast, sales growth has no significant effect on tax avoidance in either ownership structure, whereas firm size consistently affects tax avoidance regardless of ownership. These findings support agency theory by demonstrating that ownership alignment moderates managerial behavior in corporate tax decision-making. Practically, the results provide insights for policymakers and regulators to design more effective tax compliance frameworks based on ownership structure. This study contributes novel empirical evidence on the moderating role of managerial ownership in shaping corporate tax avoidance behavior in emerging markets.
Determinants of Financial Statement Quality and the Effect on Performance Accountability Gatot Triatmaja; Lin Oktris
Research Horizon Vol. 6 No. 4 (2026): Research Horizon - Agustus 2026
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.6.4.2026.1614

Abstract

The phenomenon of low financial statement quality in a number of local government agencies, including Regional Work Units under the Health Office of DKI Jakarta Province, underlies the importance of this study. This study aims to analyze the effect of internal control, governmental accounting standards, human resource competence, and the utilization of information technology on financial statement quality, as well as the impact of financial statement quality on performance accountability. A quantitative survey of 99 purposively selected expenditure treasurers, revenue treasurers, and accounting staff from 44 Community Health Centers in DKI Jakarta was analyzed using SEM-PLS with SmartPLS 4. The results show that internal control, governmental accounting standards, and human resource competence each have a positive and significant effect on financial statement quality, while the utilization of information technology has no significant effect. Furthermore, financial statement quality has a positive and significant effect on performance accountability. These findings imply the importance of continuously strengthening internal control, complying with governmental accounting standards, and developing human resource competence, as well as the need for derivative regulations that encourage the integration of information technology in the preparation of government financial statements.  
Co-Authors Adhy Purnama, Adhy Afzal Izzaz Zahari Agustin Fadjarenie Ahadiyat, Kiki Kusumayadi Amalina, Nurhafifah Apollo Apollo Apollo Daito Azhar, Zubir Bin Rahmad, Khozaeni Deden Afriyanto Perdana Deden Tarmidi Dimas Rahmat Hidayat Driastuti, Melani Dwi Setiawan Faith Njaramba Gatot Triatmaja Hari Setiyawati Hendro Paulus Hidayat, Dimas Rahmat Hirdinis M. I Gede Githa Adhi Pramana Ilham Amanah Rangga Kancana Indri Muktiasih Irwan Irwan Kiki Kusumayadi Ahadiyat Lawe Anasta Linda Ayu Wulandari Lucky Nugroho Maisarah Mohamed Saat Mappayunki, Ratna Mardiana Lestari Margareta Beata Weti Liwu Metta Ciptaningtyas Muhammad, Zikri Muhhamad Azhari Brian Aristya Muktiasih, Indri Nengzih Nengzih Nera Marinda Machdar Nur Wachidah Yulianti, Nur Wachidah Paulus, Hendro Perdana, Deden Afriyanto Rafli Adhira Saputra RINI RINI Rini Rini Ronny Andesto Sekar Mayangsari Sekar Mayangsari Shinta Melzatia Siti Fathimah Azzahra Soeharjoto, Soeharjoto Suharmadi Sulastri Sulastri Swarmilah Hariani Taufik Akbar Tri Yuniwati, Niken UTAMA, FAHREZA Widya Simamora Wiwik Utami Yananto Mihadi Putra yuana Yudhi Herliansyah Yusoff, Yusliza Mohd Zubir Azhar Zubir Azhar Zuha Rosufila Zuha Rosufila Bt Abu Hasan