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All Journal JURNAL RISET AKUNTANSI TIRTAYASA Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) Indonesian Collaboration Journal of Community Services (ICJCS) International Journal of Multidisciplinary Research and Literature (IJOMRAL) Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Mandalika Journal of Business and Management Studies Bhinneka Multidisiplin Journal
Komarudin, Mochamad Fahru
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

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PENGARUH PERENCANAAN PAJAK, INTENSITAS MODAL DAN LEVERAGE TERHADAP KINERJA KEUANGAN PERUSAHAAN Nur’anah, Nur’anah; Khodijah, Ina; Komarudin, Mochamad Fahru
Bhinneka Multidisiplin Journal Vol. 2 No. 5 (2025): Bhinneka Multidisiplin Journal
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/bmj.v2i5.83

Abstract

The healthcare sector is one of Indonesia's strategic sectors, playing a crucial role in national development, with rapid growth especially during and after the COVID-19 pandemic. However, the financial performance of companies in the Healthcare Equipment & Providers sub-sector has fluctuated due to both external and internal challenges, such as capital management and leverage. This study aims to analyze the effect of tax planning, capital intensity, and leverage on the financial performance of companies in this sub-sector listed on the Indonesia Stock Exchange for the period 2020-2024. The research adopts a quantitative method using secondary data from the financial statements of 7 companies over five years, analyzed with multiple linear regression. The results show that tax planning has a significant positive effect on financial performance, capital intensity has no significant effect, and leverage has a significant negative effect on financial performance. The study concludes that effective tax planning strategies and optimal leverage management are essential for improving company financial performance, while capital intensity needs to be managed efficiently but does not directly affect financial performance.
IMPLEMENTASI AKUNTABILITAS DAN ETIKA PROFESI DALAM PENGELOLAAN SUMBER DAYA MANUSIA PADA ORGANISASI PUBLIK Putra, Arta Rusidarma; Romli, Ombi; Komarudin, Mochamad Fahru; Suflani, Suflani; Afriani, Raden Irna
Bhinneka Multidisiplin Journal Vol. 2 No. 6 (2025): Bhinneka Multidisiplin Journal
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/bmj.v2i6.86

Abstract

This study aims to analyze the implementation of accountability and professional ethics in human resource management within public organizations in Serang City. The research employs a descriptive qualitative approach using observation, in-depth interviews, and documentation techniques involving civil servants and structural officials. The results indicate that accountability in output and process has improved through digital reporting and merit-based systems, yet public participation in supervision remains limited. In terms of professional ethics, employees show strong moral commitment, though professionalism and digital competence need enhancement. The study concludes that successful implementation of accountability and professional ethics relies heavily on leadership, organizational culture, and civil servants’ commitment to upholding good governance principles.
PENERAPAN AKUNTANSI MANAJEMEN DALAM MENUNJANG INOVASI DAN KEUNGGULAN KOMPETITIF PADA PERUSAHAAN JASA DI INDONESIA Pebrianti, Pebrianti; Komarudin, Mochamad Fahru
Bhinneka Multidisiplin Journal Vol. 2 No. 6 (2025): Bhinneka Multidisiplin Journal
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/bmj.v2i6.87

Abstract

This study aims to analyze the implementation of management accounting in supporting innovation and competitive advantage in service companies in Indonesia. The research employs a qualitative approach with a case study strategy, involving finance managers, innovation managers, and operational managers as key informants. Data were collected through in-depth interviews, participatory observation, and company documentation. Thematic analysis was conducted to identify the relationship between management accounting, innovation, and competitive advantage achievement. The results indicate that companies implementing digital-based management accounting can provide accurate and timely information, support strategic decision-making, and enhance innovation effectiveness. Integration of management accounting with innovation strategies enables companies to respond quickly to market changes, improve operational efficiency, and strengthen customer satisfaction. These findings confirm that management accounting serves as a strategic instrument to drive sustainable innovation and achieve competitive advantage in the service sector.
Co-Authors Ahmad Mukhlis, Ahmad Amri, Saipul Andini, Andini anti, Pebri Ardi Hidayat Arta Rusidarma Putra Azzahra, Maya BAHITS, ABDUL Darmawan, Muhamad Rival Nur Dini Martinda Lestari Idayu, Riyanthi Khaeruman Khodijah, Ina LENI TRIANA, LENI Lesmana, Ihwan Satria Mohamad Husni, Mohamad Munawar Muchlish Nur’anah, Nur’anah Pebrianti Pebrianti, Pebrianti Pramesti, Nur Fitri Pramudi Harsono Purwatisari, Ani Raden Irna Afriani Rezky, Reditya Putra Octevio Romli, Ombi Salapudin, Salapudin Suflani Suganda, Ahmad Sukmawan, Irwan Tabroni Tubagus Ismail Umayah, Umi Kulsum