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All Journal Riset Akuntansi dan Keuangan Indonesia Journal of Economic, Bussines and Accounting (COSTING) SEIKO : Journal of Management & Business EQIEN - JURNAL EKONOMI DAN BISNIS Syntax Idea Community Engagement and Emergence Journal (CEEJ) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Ekonomi Abdi Psikonomi Procedia of Social Sciences and Humanities Prosiding University Research Colloquium Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) IIJSE Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam El-Mujtama: Jurnal Pengabdian Masyarakat Riset Akuntansi dan Keuangan Indonesia JER Journal of Ekonomics, Finance, and Management Studies Seminar Nasional Pariwisata dan Kewirausahaan (SNPK)
Muhammad Abdul Aris
Universitas Muhammadiyah Surakarta
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Determinan Financial Distress pada Masa Kompensasi Kerugian Fiskal Novita Wardani; Muhammad Abdul Aris
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.7442

Abstract

This research aims to analyze the Determinants of Financial Distress during the Fiscal Loss Compensation Period (Empirical Study of Manufacturing Companies Listed on the Indonesian Stock Exchange for the 2020-2023 Period). This research uses secondary data obtained from the company's annual financial reports. The sampling technique used in this research was purposive sampling. A total of 36 companies have met the criteria as observation units. The analytical methods used include descriptive statistics and multiple linear regression. The results of this research indicate that the variables Profitability, Liquidity and Operating Cash Flow have an influence on Financial Distress. Meanwhile, the Leverage variable has no influence on Financial Distress.
Pengaruh Tata Kelola Perusahaan, Kinerja Lingkungan, Kinerja Keuangan, dan Nilai Perusahaan Terhadap Green Accounting Safira Biru Hawa; Muhammad Abdul Aris
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i5.7916

Abstract

This study aims to examine the effect of corporate governance, environmental performance, financial performance, and firm value on the implementation of green accounting. A quantitative approach with a positivistic paradigm was applied, utilizing secondary data sourced from annual reports and CSR reports of companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. The sample was selected using purposive sampling based on specific criteria: companies must have received a PROPER rating, published annual and CSR reports, and provided complete financial data in Indonesian rupiah. Data were analyzed using multiple linear regression with SPSS software, including descriptive statistics, classical assumption tests, and coefficient of determination, simultaneous, and partial tests. The results reveal that among the seven variables tested, only independent commissioners and environmental performance significantly affect green accounting. Meanwhile, institutional ownership, managerial ownership, audit committee, financial performance, and firm value showed no significant impact. This study is limited by its short observation period and the scope of variables. Future research is encouraged to extend the observation period and incorporate other relevant factors, such as stakeholder pressure or government regulation.
Analisis Penerapan Pajak Karbon di Indonesia : Perbandingannya dengan Finlandia, Swedia dan China Divaka Sukma Krismika; Muhammad Abdul Aris
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i4.7723

Abstract

This study analyzes the implementation of carbon tax in Indonesia and compares it with similar policies in Finland, Sweden, and China. Each country faces distinct challenges that are adapted to their respective social, economic, and environmental contexts. Finland and Sweden have successfully implemented carbon taxes with high rates, using the revenue to fund environmental and social programs, supported by public backing and collaboration between the government and industrial sectors. China, still in the early stages of implementation, has developed an emissions trading system and made large investments in renewable energy. Indonesia, as a country just beginning with Law No. 7 of 2021, faces challenges in implementation mechanisms and lacks public awareness. The research employs a descriptive qualitative approach with literature study as the data collection technique. The study suggests that the Indonesian government should improve socialization and gradually set carbon tax rates while considering the transition to green technologies in the industrial sector.
Pengaruh Struktur Modal, Ukuran Perusahaan, Book Tax Differences dan Investment Opportunity Set Terhadap Kualitas Laba Pretty Prycellia Herlambang; Muhammad Abdul Aris
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 5 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah 
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i5.8043

Abstract

Earnings quality is an important measure in accounting and finance because it reflects the integrity of the company’s financial reports. This research aims to determine the influence of capital structure, company size, book tax differences and investment opportunity set on earnings quality in manufacturing companies listed on IDX in 2021-2023. The sampling method used in this research was a purposive sampling  method and 123 data were obtained as the final sample. The data analysis technique  is multiple linear regression analysis with SPSS version 25. The results of the research show that the variables company size and book tax differences have a significant effect on earnings quality. Meanwhile, capital structure and investment opportunity set do not have a significant on earnings quality.
Pengaruh Female Board Director, Intellectual Capital, dan CEO Duality Terhadap Kinerja Perusahaan Untuk Perusahaan Manufaktur Subsektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2023 Mutiara Dewi Zahradhina; Muhammad Abdul Aris
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 2 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/2ktv3j45

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Female Board Director, Intellectual Capital, dan CEO Duality terhadap kinerja perusahaan pada perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2021–2023. Sampel penelitian terdiri dari 65 perusahaan dengan periode tiga tahun, sehingga diperoleh 195 data observasi. Data sekunder diperoleh melalui dokumentasi laporan keuangan dan laporan tahunan perusahaan. Variabel dependen adalah kinerja perusahaan yang diukur menggunakan Return on Assets (ROA), sedangkan variabel independen meliputi proporsi anggota dewan wanita, aset intelektual, dan CEO Duality. Analisis dilakukan menggunakan regresi linear berganda dengan uji statistik deskriptif, asumsi klasik, dan uji hipotesis. Hasil penelitian menunjukkan bahwa Female Board Director dan Intellectual Capital berpengaruh positif dan signifikan terhadap kinerja perusahaan, sedangkan CEO Duality tidak berpengaruh signifikan secara parsial. Secara simultan, ketiga variabel independen berpengaruh signifikan terhadap kinerja perusahaan, meskipun kontribusinya dalam menjelaskan variasi kinerja relatif terbatas.
Pengaruh Financial Target, Nature Of Industry, dan Change In Auditor Terhadap Financial Statement Fraud Dengan Modal Intelektual Sebagai Variabel Moderasi Pada Perusahaan Sektor Consumer Non-Cyclicals Yang Terdaftar Di Bursa Efek Indonesia Periode 2022-20 Hasna Aqila Yumna; Muhammad Abdul Aris
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 2 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i3.10409

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh financial target, nature of industry, dan change in auditor terhadap financial statement fraud dengan modal intelektual sebagai variabel moderasi pada perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia selama periode 2022-2024. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan regresi berganda, di mana data dikumpulkan melalui laporan keuangan tahunan dan analisis dilakukan menggunakan software SPSS 27. Teknik pengambilan sampel yang digunakan pada penelitian ini adalah purposive sampling. Sebanyak 62 perusahaan yang telah memenuhi kriteria sebagai unit observasi. Hasil penelitian menunjukkan bahwa financial target berpengaruh positif dan signifikan terhadap kecurangan laporan keuangan, sedangkan nature of industry dan change in auditor tidak berpengaruh signifikan. Modal intelektual terbukti mampu memoderasi hubungan antara financial target dan financial statement fraud namun, modal intelektual tidak mampu memoderasi pengaruh nature of industry dan change in auditor terhadap financial statement fraud. Penelitian ini memberikan kontribusi penting dalam memahami faktor-faktor yang mempengaruhi financial statement fraud serta pentingnya pengelolaan modal intelektual dalam mencegah praktik kecurangan di perusahaan.
Co-Authors Alvinia Nabila Amanda Intan Puspitasari Ananda Paravitasari Andy Dwi Bayu Bawono Annastasari, Meutia Salma Arlinda Wijayanti Astri Maryunianti, Lathifa Azzam Dzulhi Abdul Hakim Banu Witono Dewita Puspawati Dita Kusumaningtyas Divaka Sukma Krismika Eko Prasetyo Mukti Fairuzia Risma Amalia Fajar Apriyustiono Fauzan . Fauzi, Ilham Rizky Fetika Kurniawati Hasna Aqila Yumna Heppy Purbasari Ilham Nuryana Fatchan Ilham Nuryana Fatchan, Ilham Nuryana Indah Wulandari Isnayni Wulan Ningsih Kurnia Rina Ariani Kusuma Wijayanto Kusumadewi, Sinta Ayu Laila Oshiana Fitria A’zizah Lathifa Astri Maryunianti Lilis Puspasari Millati, Nabila Fida Mohammed Faishal Kusumoaji Mujiyati Mukti, Eko Prasetyo Mutiara Dewi Zahradhina Nabila, Alvinia Naela Cahaya Putri Nanik Septiana Naya Haliza Putri Novita Wardani Nursiam Ovi Itsnaini Ulynnuha Pretty Prycellia Herlambang Putri Anggiyani Putri, Agni Nurhaslita Raudhah Almas Barlinti Risa Putri Wahyu Wulansari Rozaq Wahyu Pambudi Cahya Safina Tiara Rachmasari Safira Biru Hawa Shafira Selena Orlin Shodik Nur Hidayat Suwandi, Disvita Gladis Syah, Abhirama Alam Syahrina Noormala Dewi, Syahrina Noormala Viona Permata Putri Wicaksana, Dimas Widyawati, Ninis Wijayanti, Arlinda Yoga Adi Pratama Yuanita Retno Utari Yumna, Hasna Aqila Zaen, Muhammad Afrizal Zahidah, Dipta Aqila Zahradhina, Mutiara Dewi Zulanar Hasna Zulfikar