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All Journal Jurnal Riset Akuntansi Terpadu Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Manajemen STIE Muhammadiyah Palopo Owner : Riset dan Jurnal Akuntansi Berdikari: Jurnal Pengabdian Masyarakat Indonesia JURNAL RISET AKUNTANSI TIRTAYASA International Journal of Economy, Education and Entrepreneurship (IJE3) Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) International Journal of Engagement and Empowerment (IJE2) Jurnal Ekonomi Indonesian Collaboration Journal of Community Services (ICJCS) International Journal of Multidisciplinary Research and Literature (IJOMRAL) Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Jurnal Pengabdian Masyarakat Formosa (JPMF) Mandalika Journal of Business and Management Studies Bhinneka Multidisiplin Journal Akuntansi Pajak dan Kebijakan Ekonomi Digital Kajian Ekonomi dan Akuntansi Terapan International Journal of Economics, Commerce, and Management
Komarudin, Mochamad Fahru
Program Studi Akuntansi, Fakultas Ekonomi Dan Bisnis Universitas Bina Bangsa
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Analysis of Company Competitive Advantage through the Application of Environmental Management Accounting Komarudin, Mochamad Fahru
Mandalika Journal of Business and Management Studies Vol 3 No 2 (2025): Mandalika Journal of Business and Management Studies
Publisher : Mandalika Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/mjbms.v3i2.280

Abstract

The increasing pressure for businesses to balance profitability with environmental sustainability has placed Environmental Management Accounting (EMA) at the forefront of strategic management tools. EMA is crucial for organizations looking to integrate environmental costs into their financial decision-making, helping them manage resource use, reduce waste, and improve overall efficiency (Vasile & Man, 2012). The purpose of this study is to explore how the application of EMA can enhance a company's competitive advantage, specifically through improved operational performance, regulatory compliance, and reputation building. This research uses a qualitative approach with a literature review to synthesize findings from various studies published in the past five years on EMA and its role in sustainable business practices. The results indicate that companies that implement EMA practices gain competitive advantages by reducing environmental costs, optimizing resource management, and aligning with sustainability objectives. These practices not only help organizations comply with environmental regulations but also enhance their reputation among environmentally conscious consumers and investors. Despite these benefits, challenges such as high initial costs, data collection complexities, and organizational resistance are common hurdles in the implementation of EMA. Overall, this study highlights the importance of EMA as a strategic tool for achieving long-term competitiveness and sustainability.
Pengaruh Pengetahuan Pajak dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Pegawai Dinas Koperasi dan UKM Banten Siti Nazihah Mahfudah; Ina Khodijah; Mochamad Fahru Komarudin
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 2 No. 3 (2025): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v2i3.1435

Abstract

Taxpayer compliance is a crucial factor in optimizing state revenue, particularly in supporting national development financing. However, in practice, various obstacles are still encountered that hinder the achievement of optimal compliance levels. Some of these include employees' low understanding of tax provisions and the less than optimal effectiveness of tax sanction implementation. This study aims to analyze the relationship between tax knowledge (X1) and tax sanctions (X2) on taxpayer compliance (Y) among employees of the Banten Province Cooperatives and SMEs Office. This study uses a quantitative method with an associative approach. The sampling technique uses saturated sampling, so that the entire population of 45 people is used as the research sample. Data analysis was performed using the Partial Least Square (SEM-PLS) based Structural Equation Modeling method using SmartPLS software version 4.0. The results show that the tax knowledge variable (X1) has a t-statistic value of 1.190 <1.96 and a significance value (p-value) of 0.234 >0.05. Thus, tax knowledge does not have a significant effect on taxpayer compliance. Furthermore, the tax sanction variable (X2) obtained a t-statistic value of 1.436 < 1.96 and a p-value of 0.151 > 0.05, which means that tax sanctions also do not have a significant effect on taxpayer compliance. Overall, this study concludes that neither tax knowledge nor tax sanctions partially have a significant effect on the level of taxpayer compliance among the employees who were respondents in the study. This finding indicates that other factors, such as personal awareness, perceptions of tax fairness, and intrinsic motivation, may have a more dominant role in shaping taxpayer compliance. Therefore, a more comprehensive policy strategy is needed to increase compliance, not only through increasing knowledge or enforcing sanctions, but also through ongoing coaching, socialization, and persuasive approaches.
Pengaruh Good Corporate Governance (GCG) dan Profitabilitas Terhadap Nilai Perusahaan pada Perusahaan Sektor Infrastruktur Nurlita Hairunnisa; Ina Khodijah; Mochamad Fahru Komarudin
Kajian Ekonomi dan Akuntansi Terapan Vol. 2 No. 3 (2025): September : Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v2i3.1489

Abstract

The concept of company value is critical for investors as it reflects the potential growth, profitability, and long-term sustainability of a business. Company value is a critical factor that guides investment decisions, as it embodies both tangible and intangible factors that contribute to the firm’s success. The factors that influence company value include Good Corporate Governance (GCG), which refers to the practices that ensure a company’s management is held accountable, transparent, and efficient. It also includes profitability metrics, such as Return on Assets (ROA) and Return on Equity (ROE), which indicate how well a company is performing in generating profits from its assets and equity. This study aimed to analyze how GCG and profitability influence company value, specifically in the infrastructure sector of Indonesia, listed on the Indonesia Stock Exchange (IDX). By using multiple linear regression analysis with data collected from 8 companies between 2020 and 2024, the research uncovered some insightful findings. It was found that the presence of Independent Commissioners, as part of GCG, had a positive and significant effect on company value. This highlights the importance of having independent oversight to ensure that the company operates in the best interests of its shareholders. In contrast, Institutional Ownership had no significant impact on company value, which might suggest that larger institutional investors do not always influence the company’s strategic direction in a way that directly affects value. Additionally, profitability, as measured by ROA and ROE, had significant effects on company value. ROA negatively influenced company value, which may indicate that companies with higher assets do not always perform better in terms of profitability, possibly due to inefficiencies. However, ROE had a positive influence on company value, suggesting that companies that efficiently use equity to generate profits are viewed more favorably by investors.  
PENGARUH PERENCANAAN PAJAK DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN SUB SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2024 Azzahra, Maya; Khodijah, Ina; Komarudin, Mochamad Fahru
Bhinneka Multidisiplin Journal Vol. 2 No. 4 (2025): Bhinneka Multidisiplin Journal
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/bmj.v2i4.73

Abstract

The purpose of this study is to determine whether there is an influence of the role of taxes and profitability on the value of banking sector companies listed on the Indonesian Stock Exchange in 2020-2024. The research method used is associative quantitative. The study population includes all banking subsector companies listed on the IDX. The research sample was selected using a purposive sampling technique with certain criteria, resulting in a number of companies that are consistent in publishing annual financial reports throughout the observation period. Data were analyzed using multiple regression tests. The results of the hypothesis testing show that: (1) Tax planning has a positive effect on company value, as evidenced by the t-value of 15.818 which is greater than the t-table of 2.145, and a significance value of 0.000 <0.05. (2) Profitability also has a negative effect on company value, as indicated by the t-value of -4.156 which is smaller than the t-table of -2.145, with a significance value of 0.000 <0.05. (3) Simultaneously, tax planning and profitability together have a significant influence on company value, as evidenced by the calculated F value of 288.786, which is much greater than the F table of 3.739.
PENGARUH PENERAPAN E-SAMSAT DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DENGAN KUALITAS PELAYANAN SEBAGAI VARIABEL MODERASI (STUDI PADA UPTD SAMSAT CIRUAS PERIODE 2020-2024) Pramesti, Nur Fitri; 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.v2i5.82

Abstract

One type of local tax that contributes significantly to local revenue is motor vehicle tax. This tax plays an important role as a source of revenue that supports the financing of various regional development programs and activities. In reality, most citizens still do not optimally fulfill their tax obligations, even though this is an inherent responsibility as citizens. This situation arises due to the low level of public compliance in fulfilling their tax payment obligations for the motor vehicles they own. The objective of this study is to analyze the impact of the implementation of e-samsat and tax penalties on the compliance rate of motor vehicle taxpayers, with service quality as a moderating variable at the UPTD Samsat Ciruas. This study was conducted using a quantitative approach. The study focused on taxpayers registered with the Ciruas Samsat UPTD, totaling 270,899. The Slovin formula was used to determine the sample size, resulting in 100 respondents. Respondents were selected using purposive sampling. Data analysis was conducted using the Structural Equation Modeling (SEM) approach, processed using SmartPLS 4.1.1.2. The implementation of e-samsat has an impact on the compliance of motor vehicle taxpayers. Tax penalties and service quality do not influence the compliance of motor vehicle taxpayers. Service quality cannot moderate the influence of the implementation of e-samsat and tax penalties on taxpayer compliance.
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.
IMPLEMENTASI SISTEM AKUNTANSI MANAJEMEN LINGKUNGAN UNTUK KEBERLANJUTAN BISNIS PADA PERUSAHAAN MANUFAKTUR DI KABUPATEN SERANG Komarudin, Mochamad Fahru
Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Vol. 5 No. 1 (2024): Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Publisher : Program Studi Akuntansi Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55122/jabisi.v5i1.1259

Abstract

Penelitian ini bertujuan untuk mengeksplorasi implementasi sistem akuntansi manajemen lingkungan dan dampaknya terhadap keberlanjutan bisnis pada perusahaan manufaktur di Kabupaten Serang. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan studi kasus sebagai desain utama. Data dikumpulkan melalui wawancara mendalam, observasi langsung, dan analisis dokumen dari beberapa perusahaan manufaktur yang dipilih secara purposive. Data kualitatif akan dianalisis dengan menggunakan pendekatan analisis deskriptif. Proses ini akan menganalisis hasil wawancara, catatan observasi, dan analisis dokumen untuk mendeskripsikan dalam bentuk poin-poin yang disusun ke dalam tabel-tabel agar mudah dipahami. Hasil penelitian menunjukkan bahwa sebagian besar perusahaan manufaktur di Kabupaten Serang telah mengadopsi sistem akuntansi manajemen lingkungan sebagai bagian dari strategi keberlanjutan mereka. Faktor-faktor yang mempengaruhi implementasi sistem akuntansi manajemen lingkungan termasuk kesadaran akan isu lingkungan, tekanan dari pemangku kepentingan, dan kepatuhan terhadap regulasi lingkungan. Wawancara dengan manajer perusahaan mengungkapkan bahwa sistem akuntansi manajemen lingkungan membantu mereka dalam memantau dampak lingkungan dari operasi mereka, mengidentifikasi peluang untuk efisiensi dan penghematan sumber daya, serta memperbaiki citra perusahaan dalam hal tanggung jawab sosial dan lingkungan. Meskipun demikian, tantangan seperti keterbatasan sumber daya dan resistensi internal juga ditemui dalam proses implementasi.
PENDAMPINGAN MASYARAKAT DALAM PEMBIASAAN HIDUP BERSIH DAN PENGELOLAAN SAMPAH SEBAGAI UPAYA PENINGKATAN KUALITAS LINGKUNGAN DI KOTA SERANG BANTEN Mukhlis, Ahmad; Komarudin, Mochamad Fahru; Lesmana, Ihwan Satria; bahits, Abdul; Triana, Leni; Pebrianti, Pebrianti
Indonesian Collaboration Journal of Community Services (ICJCS) Vol. 5 No. 4 (2025): Indonesian Collaboration Journal of Community Services
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/icjcs.v5i4.229

Abstract

This community service program aims to improve environmental quality through community assistance in fostering clean living habits and household waste management in Serang City, Banten Province. The main issues faced by the community include low environmental awareness, inconsistent clean living behavior, and suboptimal household waste management practices. The program was conducted for one month in August 2025 using participatory and educational approaches. The methods applied included socialization, training, hands-on assistance, and participatory evaluation. The target participants were households, with the involvement of community leaders and environmental cadres. The results indicate a significant increase in community knowledge and awareness regarding environmental cleanliness and responsible waste management. Behavioral changes were observed, including regular waste segregation, improved neighborhood cleanliness, and increased community participation in collective cleaning activities. The program also contributed to reduced waste accumulation and improved environmental conditions in residential areas. Furthermore, it strengthened social cohesion and collective responsibility for environmental sustainability. This community service activity is expected to serve as a sustainable model that can be replicated in other urban areas with similar characteristics.
Co-Authors Aan Wahyu Purnomo Ahmad Mukhlis, Ahmad Amri, Saipul Andini, Andini anti, Pebri Ardi Hidayat Arta Rusidarma Putra Asarah Asarah Azzahra, Maya BAHITS, ABDUL Darmawan, Muhamad Rival Nur Dini Martinda Lestari Eli Apud Saepudin fatoni, malik Fauji, Ade Fitri Yuliani Ghifari, Ahmad Hafidz Hanafiah Ibrohim Idayu , Riyanthi Idayu, Riyanthi Ihwan Satria Lesmana Ina Khodijah Ina Khodijah Jayawarsa, A.A. Ketut Juhandi, Nendi Kemal Firdaus Khaeruman Khodijah, Ina Leni Triana Leni Triana LENI TRIANA, LENI Lesmana, Ihwan Satria Martinus Rambe Purba Mohamad Husni Mohamad Husni, Mohamad Munawar Muchlish Nopianti, Rina Nurlita Hairunnisa Nur’anah, Nur’anah Ombi Romli Panudju, Andreas Tri Pebrianti Pebrianti, Pebrianti Permatasari , Diah Pramesti, Nur Fitri Pramudi Harsono Purwatisari, Ani Raden Irna Afriani Rendi Halomoan Rezky, Reditya Putra Octevio Romli, Ombi Sabrawijaya Salapudin, Salapudin Siti Nazihah Mahfudah Suflani Suganda, Ahmad Sukmawan, Irwan Suwandi, Prastika Tjeng SYAMSUL HIDAYAT Tabroni Thessa Amalia Tubagus Ismail Umayah, Umi Kulsum Umi Faridah Yuliah Yuliah Yuliana, Resty Yus Resya Adesta