Article Per Year (5 Year)
p-Index From 2021 - 2026
3.706
P-Index
This Author published in this journals
All Journal IKRA-ITH EKONOMIKA Jurnal Equity DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Journal of Contemporary Accounting JIIP (Jurnal Ilmiah Ilmu Pendidikan) International Journal of Environmental, Sustainability, and Social Science International Journal of Business, Technology, and Organizational Behavior (IJBTOB) Jurnal Pengabdian kepada Masyarakat Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah) Educoretax Jurnal Abdimas Ekonomi dan Bisnis Journal of Law, Administration, and Social Science ABDINE Jurnal Pengabdian Masyarakat Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) IPTEK: Jurnal Hasil Pengabdian kepada Masyarakat PEDAMAS (Pengabdian Kepada Masyarakat) Accounting Student Research Journal Jurnal Penelitian Pendidikan Indonesia Indonesian Journal of Auditing and Accounting Equity
Miftah, Munasiron
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

Published : 27 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 27 Documents
Search

 1   2   3 
Penyusunan local file transfer pricing documentation: Studi kasus di PT ABC Alami, Safira Maulidia Alami; Miftah, Munasiron
Journal of Law, Administration, and Social Science Vol 5 No 6 (2025)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jolas.v5i6.1994

Abstract

Dalam era globalisasi, transaksi afiliasi antar perusahaan multinasional menjadi semakin kompleks, sehingga menuntut transparansi dalam penetapan harga transfer (transfer pricing). Penelitian ini membahas proses penyusunan Local File dalam Transfer Pricing Documentation (TP Doc) yang dilakukan oleh PT ABC, sebuah perusahaan yang bergerak dalam produksi batu baterai dan baterai untuk kendaraan listrik. Studi ini bertujuan untuk menganalisis langkah-langkah penyusunan dokumen lokal sesuai regulasi yang berlaku di Indonesia serta memastikan kepatuhan terhadap prinsip arm’s length. Metode yang digunakan meliputi analisis fungsional, aset, dan risiko (FAR Analysis), pemilihan metode harga transfer, serta analisis ekonomi berdasarkan metode Transactional Net Margin Method (TNMM). Hasil penelitian menunjukkan bahwa PT ABC mengalami kerugian operasional karena masih dalam tahap awal pengembangan dan penetrasi pasar. Meskipun demikian, analisis transfer pricing yang dilakukan telah menunjukkan bahwa transaksi afiliasi yang dilakukan oleh PT ABC telah sesuai dengan prinsip kewajaran dan kelaziman usaha.
Corporate ESG Performance and Carbon Regulation in Achieving Sustainable Low Carbon Development Oktavia, Khalisah; Soeratin, Harry Z.; Miftah, Munasiron
International Journal of Environmental, Sustainability, and Social Science Vol. 7 No. 2 (2026): International Journal of Environmental, Sustainability, and Social Science (Mar
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v7i2.1088

Abstract

This paper aims to look at how corporate ESG performance and carbon regulation in achieving sustainable low-carbon development. Sustainable development is development that meets the needs of the current generation without compromising the ability of future generations to meet their own needs. To support sustainable development, companies can improve their Environmental, Social, and Governance (ESG) performance at the corporate level. In this context, Environmental, Social, and Governance (ESG) has attracted great interest among policymakers, companies, and researchers, given that ESG investments are highly relevant to achieving emissions targets. However, little attention has been paid to country-specific carbon policies and how they relate to ESG performance and corporate carbon reduction. This paper looks at the relationship between ESG performance and carbon regulation in China and Indonesia. The research method used is a literature study relevant to the theme of corporate ESG performance and carbon regulation in achieving sustainable low-carbon development.
Strategy Management for Sustainability: ESG Implementation in Modern Business Diandria, Davinnizam R.; Soeratin, Harry Z.; Miftah, Munasiron
International Journal of Environmental, Sustainability, and Social Science Vol. 7 No. 2 (2026): International Journal of Environmental, Sustainability, and Social Science (Mar
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v7i2.1089

Abstract

This research aims to understand how ESG (Environmental, Social, and Governance) implementation strategies can be optimized to improve the company's financial performance and long-term value. In addition, this research identifies the main obstacles that companies face in adopting and integrating ESG principles into their business strategies, especially in the current context of globalization and market complexity. This research also analyzes the influence of ESG implementation on a company's reputation and image in the eyes of stakeholders, including investors, consumers and the wider community. The research results show that effective ESG implementation can reduce operational risks, increase efficiency, and attract sustainable investment, ultimately strengthening a company's competitiveness. However, challenges such as measurement difficulties, implementation costs, and pressure from stakeholders remain obstacles that need to be overcome. Overall, successful ESG integration can create long-term, sustainable value for a company and all its stakeholders.
Determinants of Financial Performance on Firm Value in Index Lq 45 Companies Paulus, Desmon Immanuel; Miftah, Munasiron
International Journal of Business, Technology and Organizational Behavior (IJBTOB) Vol. 2 No. 1 (2022): International Journal of Business, Technology, and Organizational Behavior (IJB
Publisher : Garuda Prestasi Nusantara Consulting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52218/ijbtob.v2i1.178

Abstract

This study aims to measure the effect of Liquidity (CR), Profitability (ROA) and Solvency (DER) on Firm Value (PBV) on the LQ 45 company index for the 2018 - 2020 period. The data used in this study were obtained from company annual report data that have been audited and published. In this study the population is companies listed on the Indonesia Stock Exchange (IDX). The sample is the LQ 45 company index listed on the IDX for the 2018 - 2020 observation period with a purposive sampling sampling technique so that a sample of 22 companies is obtained. This study analyzes the data using the panel data regression analysis method using the e-views version 12 software.
A Review of Income Smoothing through Company Size, Profitability, and Managerial Ownership Miftah, Munasiron; Oktaviani, Fanny Dwi; Supriadi, Yudi Nur
International Journal of Business, Technology and Organizational Behavior (IJBTOB) Vol. 3 No. 3 (2023): International Journal of Business, Technology, and Organizational Behavior (IJB
Publisher : Garuda Prestasi Nusantara Consulting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52218/ijbtob.v3i3.278

Abstract

This study was conducted to test empirically the effect of firm size, profitability, and managerial ownership on income smoothing with firm age and leverage as control variables. Income smoothing is proxied using the Eckel index. This research is a quantitative research and the objects in this research are manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. Selection of sample criteria was carried out by purposive sampling technique with predetermined criteria and obtained data of 282 samples obtained from 94 companies. Testing the hypothesis in this study used multiple linear regression analysis with the help of STATA software version 16. The results of this study indicate that 1) company size has no effect on income smoothing; 2) profitability has no effect on income smoothing; and 3) managerial ownership has no effect on income smoothing. Keywords: income smoothing; Company Size; Profitability; Managerial ownership.
Factors Influencing the Company Value Wijaya, Febryanto Yudha; Miftah, Munasiron
International Journal of Business, Technology and Organizational Behavior (IJBTOB) Vol. 4 No. 1 (2024): International Journal of Business, Technology, and Organizational Behavior (IJB
Publisher : Garuda Prestasi Nusantara Consulting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52218/ijbtob.v4i1.305

Abstract

This research is quantitative research which aims to determine the effect of profitability, solvency, firm size, and independent commissioner on firm value. Companies included in the LQ 45 stock index that are listed on the Indonesia Stock Exchange for the 2018–2022 timeframe make up the study's population. The purposive sampling strategy was utilized to gather 125 samples for this study. In this analysis, multiple linear regression was utilized. The findings reveal that profitability has a notable and positive impact on firm value. Conversely, solvency doesn't exhibit a significant effect on firm value. Furthermore, firm size shows a significant negative correlation with firm value, while the presence of independent commissioners doesn't demonstrate a significant influence on firm value. Keywords : Profitability, Solvency, Firm Size, Independent Commissioner, Firm Value
Mengevaluasi Pengungkapan ESG Perusahaan: Tingginya Potensi Greenwashing dalam Sustainability Report Sekar Arum, Lingga; Z. Soeratin, Harry; Miftah, Munasiron
Jurnal Terapan Ilmu Manajemen dan Bisnis Vol 7 No 2 (2024): JTIMB | Desember 2024
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58303/zs2wp084

Abstract

This study aims to evaluate the potential for greenwashing in companies' sustainability reports by investigating the internal factors that influence the level of ESG integration in their financial reporting. The research employs a qualitative approach using the literature review method to explore and synthesize findings from various relevant literature sources. The literature search strategy involves combining keywords such as "greenwashing," "sustainability report," "ESG disclosure," and others across prominent academic databases and publications from related organizations. Inclusion criteria include literature discussing greenwashing in the context of sustainability reporting or ESG disclosure, published within the last 10 years. The data analysis utilizes content analysis to identify and categorize key findings related to greenwashing potential, driving factors, and implications for companies and stakeholders. The results highlight the urgency of ESG disclosure, indicators of greenwashing in sustainability reports, the impact of greenwashing on brand reputation, investment attractiveness, and real-world cases such as Coca-Cola's sustainability reporting practices. Additionally, the study examines the implementation of greenwashing in Indonesian companies' sustainability reports, particularly in extractive sectors. The findings provide insights into strategies for enhancing stakeholder trust in corporate environmental practices and building a sustainable future.
Co-Authors Ahmad Fariz Ahmad Taufiq Alami, Safira Maulidia Alami Amira, Maharani Prasti Angga Resti, Anggi Anggi Angga Resti Aziz, Alfida Bernadin Dwi M Budilaksono, Sularso Daffa, Muhammad Dahlia Pinem Diandria, Davinnizam R. Dianwicaksih Arieftiara Dwiyanto, Muhaswad Harry Z. Soeratin Heni Nastiti Husnah Nur Laela Ermaya JUBAEDAH JUBAEDAH, JUBAEDAH Krisnawati, Eka Manggabarani, Alfatih S. Manihuruk, Ricardo Samuel Mardani, Ichsan Marlina Marlina Masripah Matondang, Nurkhafifah MB Nani Ariani Nobelson, Nobelson Oktavia, Khalisah Oktaviani, Fanny Dwi Pangesti, Rahayu Pangestuti, Dewi Cahyani Paulus, Desmon Immanuel Pusporini, Pusporini Ranti Nugraheni Ratna Hindria Dyah Pita Sari Saebani, Akhmad Sekar Arum, Lingga Shinta Widyastuti, Shinta Sufyati HS Sumilir, Sumilir Tanjung, Marlina Tati Handayani, Tati Wijaya, Febryanto Yudha Wira Natali Angeline Lumban Gaol YUDI NUR SUPRIADI