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<![CDATA[Memaknai Penerapan Sistem Pengendalian Manajemen Pada Perusahaan Keluarga Etnis Tionghoa Di Minangkabau ]]>
<![CDATA[Tabah Rizki]]>;
<![CDATA[Sany Dwita]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 1 No 1 (2019): Seri A ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v1i1.55
<![CDATA[This study aims to interpret in depth the cultural values of Confucianism reflected in the management control system of Chinese ethnic families in Minangkabau. This study uses qualitative interpretive. The process of this research is interactive and meaning that is not measured by statistical data and aims to explore various information more in depth and makes it possible to get things implied by data collection carried out in triangulation. Data analysis is inductive and the results of qualitative research emphasize the meaning of generalization. This interpretive research method seeks to formulate a question and then analyze it based on the question of participants' perceptions studied. This research was conducted in one of the food trading businesses in the city of Padang, namely UD. KBF. The results of the study can be concluded by interpreting Confucian cultural values in the implementation of the management system of Chinese ethnic family companies. This study found that Confucian values were reflected in the implementation of the company's management control system UD. KBF. The values applied by the company's leadership are]]>
<![CDATA[Environmental Responsibility, Green Innovation, Firm Value: Asean-5 ]]>
<![CDATA[Tabah Rizki]]>;
<![CDATA[Dwi Hartanti]]>
<![CDATA[ Journal of International Conference Proceedings Vol 4, No 3 (2021): 2021 WIMAYA International Conference of Economics and Business ]]>
Publisher : <![CDATA[AIBPM Publisher ]]>
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DOI: 10.32535/jicp.v4i3.1349
<![CDATA[The purpose of this study was to examine the effect of Environmental Responsibility (ER) and Green Innovation on firm value. Based on stakeholder theory and Resource-Based View (RBV) this study views that Environmental Responsibility (ER) and Green Innovation (GI) are expected to positively affect firm value because they help companies achieve competitive advantage and contribute to sustainable development activities. This study uses a PooledLeast Square (PLS) regression test based on panel data collected from 399 annual reports, sustainability reports from Public Energy and Mining companies listed in ASEAN-5 between 2017 and 2019. The results of the study found that energy and mining companies were proven to increase firm value through the practice of environmental responsibility and green innovation. This research has implications for the community as consumers, it can be taken into consideration to be able to choose which company is responsible for the environment Managers, and other decision makers may need to have a better understanding of the company's behavior in adopting Environmental Responsibility activities and environmentally friendly practices to make the right decisions. Then the government as a regulator can carry out further supervision of companies, especially companies Energy and Mining are in utilizing resources efficiently.]]>
<![CDATA[Carbon disclosure and SDGs performance: adoption of green innovation in Indonesia ]]>
<![CDATA[Tabah Rizki]]>;
<![CDATA[Andrianto Widjaja]]>;
<![CDATA[Dewi Shanty]]>
<![CDATA[ Jurnal Akuntansi Aktual VOLUME 10, NOMOR 2, JULI 2023 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.17977/um004v10i22024p152
<![CDATA[AbstractThis research aims to investigate the effect of Carbon Disclosure (CD) on SDGs Performance and explore the moderating role of Green innovation. The research data was taken from 220 public Mining and Energy companies in Indonesia during the 2017-2021 period. Data processing was carried out using the pooled least squares (PLS) model approach. The results of the study show that Carbon Disclosure (CD) and Green Innovation (GI) can significantly improve SDGs performance. The result of Green Innovation has been shown to significantly strengthen the positive effect of Carbon Disclosure (CD) on SDGs Performance.The implications of this research contribute to the literature related to signaling theory and RBV that the role of CD practices and GI play an important role in sustainability performance (SDGs). Then, companies must actively participate and continue to develop environmental care practices, incorporating issues into the formulation of company strategy through improving environmental performance such as implementing CD practices.Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh Carbon Disclosure (CD) terhadap Kinerja SDGs dan mengeksplorasi peran moderasi dari green innovation. Data penelitian diambil dari 220 perusahaan publik Energi dan Pertambangan di Indonesia selama periode 2017-2021. Data penelitian ini diolah dengan menggunakan pendekatan model Pooled Least Square (PLS). Hasil penelitian menunjukkan bahwa Carbon Disclosure (CD) dan Green Innovation (GI) dapat meningkatkan kinerja SDGs secara signifikan. Kehadiran Green Innovation terbukti secara signifikan memperkuat pengaruh positif Carbon Disclosure (CD) terhadap Kinerja SDGs. Implikasi penelitian ini berkontribusi pada literatur terkait signaling theory dan RBV bahwa peran praktik CD dan GI memegang peranan penting dalam meningkatkan kinerja keberlanjutan (SDGs). Kemudian, perusahaan harus berpartisipasi aktif dan terus mengembangkan praktik peduli lingkungan, memasukkan isu-isu ke dalam perumusan strategi perusahaan melalui peningkatan kinerja lingkungan seperti penerapan praktik CD.]]>
<![CDATA[Pengaruh Efisiensi Investasi dan Risiko Keuangan terhadap Nilai Perusahaan : Peran dari Ceo Power di Indonesia ]]>
<![CDATA[Rizki, Tabah]]>;
<![CDATA[Kurniawan, Sindhunata]]>
<![CDATA[ Economic and Education Journal (Ecoducation) Vol 6 No 2 (2024): Economic and Education Journal (Ecoducation) ]]>
Publisher : <![CDATA[Program Studi Pendidikan Ekonomi, Universitas Insan Budi Utomo ]]>
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DOI: 10.33503/ecoducation.v6i2.4683
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh efisiensi investasi, risiko keuangan terhadap nilai perusahaan yang dimoderasi peran CEO power. Sampel dalam penelitian ini berjumlah 1990 perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2019-2023 dengan total observasi sebanyak 398 perusahaan. Penelitian ini menggunakan analisis regresi data panel. Hasil Penelitian menunjukkan bahwa efisiensi investasi berpengaruh positif dan signifikan terhadap nilai perusahaan. kemudian, risiko investasi berpengaruh negatif dan signifikan terhadap nilai perusahaan. Hasil penelitian juga menemukan CEO power yang kuat melengkapi hubungan ini dan meningkatkan nilai perusahaan dari efisiensi investasi dan risiko keuangan. Temuan ini berimplikasi bahwa CEO Power memiliki koherensi yang lebih kuat dengan perusahaan, dan oleh karena itu, mereka cenderung meningkatkan aktivitas efisiensi investasi dan mengelola risiko keuangan untuk meningkatkan nilai perusahaan.]]>
<![CDATA[Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Dan Pertumbuhan Aset Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2016 – 2023) ]]>
<![CDATA[Dharmawan, Jovita]]>;
<![CDATA[Rizki, Tabah]]>
<![CDATA[ Accounting Global Journal Vol 8, No 2 (2024): Accounting Global Journal ]]>
Publisher : <![CDATA[Badan Penerbit Universitas Muria Kudus ]]>
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DOI: 10.24176/agj.v8i2.13680
<![CDATA[Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai seberapa besar pengaruh profitabilitas, leverage, ukuran perusahaan, dan pertumbuhan aset terhadap tax avoidance pada perusahaan manufaktur yang terdaftar di BEI periode 2016 – 2023. Metode penelitian menggunakan data sekunder berupa laporan keuangan perusahaan yang diperoleh di www.idx.co.id. Metode pengambilan sampel menggunakan metode purposive sampling, dan diperoleh sampel sebanyak 8 perusahaan dengan total 64 sampel. Pengolahan data menggunakan regresi linear berganda dengan menggunakan aplikasi SPSS versi 25. Hasil penelitian ini menunjukkan bahwa secara parsial variabel profitabilitas, ukuran perusahaan, dan pertumbuhan aset berpengaruh negatif terhadap tax avoidance, sedangkan variabel leverage berpengaruh positif terhadap tax avoidance. Sementara secara simultan variabel profitabilitas, leverage, ukuran perusahaan, dan pertumbuhan aset berpengaruh terhadap tax avoidance. Peningkatan laba, ukuran dan aset perusahaan diharapkan membuat manajemen perusahaan dapat bertindak lebih sadar dalam memaksimalkan laba dengan tindakan yang benar tanpa melanggar peraturan perpajakan.]]>
<![CDATA[Green Corporate Social Responsibility and Sustainable Development Goals Disclosure: The Role of Female Board of Directors ]]>
<![CDATA[Rizki, Tabah]]>;
<![CDATA[Widjaja, Andrianto]]>
<![CDATA[ MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 13, No 2 (2023): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Semarang ]]>
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DOI: 10.26714/mki.13.2.2023.164-172
<![CDATA[This study aims to analyze the impact of green corporate social responsibility (CSR) on SDGs Disclosure, using female boards of directors as a moderating variable. The study population is manufacturing companies listed on the Indonesian Stock Exchange from 2018 to 2021. This type of research is quantitative. The sampling technique in this study was a targeted sampling method that yielded 68 company observations. The data used is secondary data in the form of corporate reports and sustainability reports. The analytical method in this study is multiple linear regression. The results of this study show that while green CSR positively impacts SDG disclosure, female boards of directors can strengthen the influence of green CSR on SDG disclosure. Overall, the findings of this study provide incentives for companies to strengthen green CSR as part of their competitive advantage strategy to achieve the 2030 SDGs targets.]]>
<![CDATA[Pengaruh Profitabilitas, Struktur Modal Dan Kepemilikan Manajerial Terhadap Nilai Perusahaan ]]>
<![CDATA[Pramesti, Farida Arrum]]>;
<![CDATA[Rizki, Tabah]]>
<![CDATA[ JCA (Jurnal Cendekia Akuntansi) Vol 5 No 2 (2024): Desember ]]>
Publisher : <![CDATA[Fakultas Ekonomi Prodi Akuntansi ]]>
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DOI: 10.32503/akuntansi.v5i2.6190
<![CDATA[The aim of this research is to analyze the influence of variables that influence company value in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange. The variables used are profitability, capital structure, and managerial ownership. This research uses a purposive sampling method in selecting the research sample. Hypothesis testing was carried out using multiple linear regression analysis which was processed using statistical testing tools in the form of IBM SPSS Version 29. The results of testing on three variables can be concluded that profitability and managerial ownership have an effect on company value, while capital structure has no effect on the company.]]>
<![CDATA[The Moderating Role of Environmental Investment on The Relationship of Environmental Responsibility and Firm Value ]]>
<![CDATA[Rizki, Tabah]]>
<![CDATA[ Wahana Riset Akuntansi Vol 13, No 1 (2025) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/wra.v13i1.130981
<![CDATA[Abstract Purpose – This study aims to investigate the effect of environmental responsibility (ER) on firm value and explore the moderating role of environmental investment (EI) on the relationship between them.Design/methodology/approach – This research uses quantitative method. The research data were taken from 399 observations of public energy and mining companies in ASEAN-5 during the period 2017-2019. Data processing was carried out using a panel data approach and multiple regression.Findings – The results of the study indicate that environmental responsibility can significantly increase firm value. Then, environmental investment has a significant positive effect on firm value. However, environmental investment has not proven to be able to provide a moderating effect on the relationship between environmental responsibility and firm valueOriginality/value – This paper presents an original and timely contribution to the ongoing discussion about the role of environmental responsibility (ER) and environmental investment (EI) in enhancing firm value, particularly within the context of ASEAN-5 countries—Malaysia, Indonesia, the Philippines, Singapore, and Thailand. While existing studies on ER and its effect on firm value have largely focused on developed countries, the exploration of this relationship within the ASEAN-5 context is novel. The ASEAN-5 region is a critical area for examining these dynamics because of its unique economic and environmental challenges, and this research aims to provide empirical evidence on how ER and EI practices impact firm value in these countries.Research limitations/implications – This research still used secondary data, the number of observations were still limited. This research has policy implications for governments in each country, namely that they must strengthen the enforcement of regulations regarding companies' obligations to carry out environmental expenditures and that companies must actively participate and continue to develop green practices.]]>
<![CDATA[DETERMINAN WASTE MANAGEMENT DISCLOSURE PADA PERUSAHAAN INDONESIA ]]>
<![CDATA[Rizki, Tabah]]>;
<![CDATA[Taufiq, Eindye]]>
<![CDATA[ Worksheet : Jurnal Akuntansi Vol 4, No 2 (2025) ]]>
Publisher : <![CDATA[UNIVERSITAS DHARMAWANGSA ]]>
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DOI: 10.46576/wjs.v4i2.6345
<![CDATA[This study aims to examine the effect of company size, profitability (ROA), proportion of female board of directors, and leverage on waste management disclosure in non-financial companies listed in Indonesia. Waste management disclosure is important to assess the extent to which companies are committed to sustainability and environmental social responsibility. This study uses secondary data from annual reports and sustainability reports of companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2023. The sample used amounted to 136 companies selected by purposive sampling method. The analytical tool used in this research is multiple linear regression which is processed using STATA statistical software. The regression analysis results show that ROA and female board of directors have a positive and significant effect on waste management disclosure. Companies with higher profitability, more female directors, and those operating in industries with greater environmental impact tend to provide better disclosures related to waste management. On the other hand, size and leverage do not have a significant influence on disclosure. These findings provide important implications for companies to pay more attention to factors that can encourage transparency in waste management disclosure, as well as for regulators to consider policies that can increase sustainability disclosure, especially in sectors that are more exposed to environmental impacts.]]>
<![CDATA[TANTANGAN OVERSUPPLY : ANALISIS KINERJA KEUANGAN, STRATEGI MANAJERIAL, DAN DAMPAK KEBIJAKAN PERUSAHAAN SEMEN BERBASIS DI SUMATERA SELATAN TAHUN 2023-2024 ]]>
<![CDATA[Bahar, Amirul]]>;
<![CDATA[Rizki, Tabah]]>;
<![CDATA[Renta, Muhammad Prans Panca]]>
<![CDATA[ Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 3 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025) ]]>
Publisher : <![CDATA[Lembaga Intelektual Muda (LIM) Maluku ]]>
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DOI: 10.54373/ifijeb.v5i3.4024
<![CDATA[The increasingly intense competition in the national cement industry, coupled with the challenges of oversupply in Indonesia’s cement sector, fuel price volatility, and global economic uncertainty, has placed PT Semen Baturaja Tbk—one of the state-owned cement producers operating in South Sumatra—in a critical position. The year 2024 marks a crucial period for the company as it faces industrial pressure due to national cement oversupply, rising production costs, and tight market competition. This study employs a descriptive quantitative approach by analyzing the company’s published annual financial statements for 2023 and 2024. The analysis results show that despite the oversupply in the national cement market, PT Semen Baturaja managed to increase its net profit while maintaining a healthy liquidity level. Cost-efficiency strategies and market penetration in the Sumatra region remain the primary focus of management. Overall, PT Semen Baturaja demonstrates moderate financial resilience amid external pressures. Adaptive managerial strategies and internally driven efficiency policies are key to sustaining business continuity. However, strategic innovation and market diversification are needed to enhance future competitiveness and financial performance.]]>
