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All Journal Jurnal Bisnis dan Manajemen Journal of Business & Banking Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Jurnal Pendidikan Akuntansi dan Keuangan Jurnal Doktor Manajemen (JDM) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences JCA (Jurnal Cendekia Akuntansi) Social Science Studies Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Journal of Islamic Economics and Business International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) IIJSE Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Asian Journal of Environmental Research Journal of Scientific Insights International Journal of Economics, Accounting, and Management Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Berbakti
Ifan Wicaksana Siregar
Universitas Jenderal Achmad Yani
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Other

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THE EFFECT OF COMPANY SIZE AND POLITICAL CONNECTIONS ON TAX AVOIDANCE Novi Hadzida; Ifan Wicaksana Siregar
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i5.267

Abstract

The objective of this study is to examine The Effect of Company Size and Political Connections on Tax Avoidance Practices amongst Agricultural companies listed on the Indonesia Stock Exchange between the years 2018 to 2022. The size of a company is gauged by the natural logarithm of its total assets, while political connections are quantified through the use of a dummy variable, with a value of one denoting connected companies and a value of zero denoting unconnected ones. Finally, the extent of tax avoidance is measured through Book-to-Tax Differences (BTD). This study’s population was comprised of agricultural companies that were listed on IDX between the years 2018 to 2022. The sample consisted of 8 companies and a total of 40 data points were collected through a purposive sampling method. The type of research is quantitative, using multiple linear regression and IBM SPSS software version 25 for data analysis. The research findings suggest that Company Size significantly negatively effect on Tax Avoidance, whereas Political Connections was found to have no effect on Tax Avoidance. However, when considered simultaneously, Company Size and Political Connections have a significantly effect on Tax Avoidance in agricultural companies listed on the IDX between the years of 2018 to 2022.
The Moderating Role of Profitability on the Impact of CSR on Firm Valuation Muhammad Rizki Jayasasmita; Ifan Wicaksana Siregar
Asian Journal of Environmental Research Vol. 2 No. 3 (2025): September-December
Publisher : CV. Science Tech Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69930/ajer.v2i3.533

Abstract

This study looks at how profitability functions as a moderator in the relationship between firm value and Corporate Social Responsibility (CSR) in mining businesses listed on the Indonesia Stock Exchange (IDX) between 2020 and 2024. Based on the theories of Stakeholder, Signaling, and Slack Resources, the study used a quantitative causal–associative approach using panel data from eight mining companies that regularly released sustainability and annual reports that adhered to Global Reporting Initiative (GRI) guidelines. Profitability is determined by Return on Assets (ROA), CSR by the CSR Disclosure Index, and firm value by Tobin's Q. To analyze the data, moderated regression analysis (MRA) was used. The findings show that firm value is not significantly impacted by CSR, and that the link between CSR and firm value is not moderated by profitability, which neither directly affects nor directly influences firm value. These results imply that profitability and corporate social responsibility (CSR) policies alone are not enough to determine firm value in the context of Indonesian mining businesses. Theoretically, the study challenges the assumption that CSR and profitability are always value-enhancing, while practically it implies that managers and regulators must reconfigure CSR into integrated business strategies that generate measurable social and economic impact.
PENYUSUNAN LAPORAN KEUANGAN MENGGUNAKAN APLIKASI AKUNTANSI PADA UMKM DAPI SANO Putra, Vicky Dzaky Cahaya; Hartikayanti , Heni Nurani; Rahmah , Nunung Aini; Windiarti , Sofia; Siregar , Ifan Wicaksana
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 4 (2025): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

Keunggulan dari kegiatan ini adalah melalui pendekatan yang akan dilakukan kepada masyarakat dikemas dalam bentuk kegiatan workshop dalam artian kegiatan pelatihan yang berfokus pada pendampingan secara langsung bentuk pemahaman dan pengertian serta pemahaman yang tepat terhadap permasalahan yang dihadapi oleh UMKM Dapi Sano dalam menyusun laporan keuangan dengan menggunakan aplikasi agar dapat meningkatkan pengelolaan UMKM menjadi lebih baik dan mampu bersaing skala nasional maupun internasional.
Literasi Keuangan Young Adult di Era Ekonomi Digital Lestari, Dwi indah; Siregar, Ifan Wicaksana; Yulianti, Eka
Jurnal Doktor Manajemen (JDM) Vol 6, No 2 (2023): SEPTEMBER 2023
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jdm.v6i2.22478

Abstract

Penelitian ini bertujuan untuk menganalisis kondisi literasi keuangan pada young adult yang berumur 18-22 tahun dari berbagai macam latar belakang pendidikan. Metode analisis deskriptif digunakan untuk mengamati literasi keuangan dalam kelompok ini. Partisipan penelitian berjumlah 331 orang. Seluruh responden menjawab 17 pertanyaan yang terbagi ke dalam 3 dimensi, yaitu dimensi keterampilan finansial dengan 5 pertanyaan, sikap finansial yang berjumlah 7 pertanyaan, dan pengetahuan finansial dengan jumlah pertanyaan sebanyak 5 item. Hasil analisis deskriptif menunjukan bahwa young adult telah memiliki sikap finansial dan keterampilan finasial yang baik akan tetapi mereka memiliki pengetahuan keuangan yang terbatas sehingga menjadikan literasi keuangan mereka kurang baik. Hasil penelitian ini akan berguna bagi Universitas dan Pemerintah untuk mengevaluasi kurikulum yang diberikan baik di Program studi Akuntansi, Manajemen dan Keuangan maupun Program Studi non keuangan. Dengan memahami temuan ini, langkah-langkah perbaikan dapat diambil untuk meningkatkan literasi keuangan young adult. Tujuannya adalah untuk mempersiapkan young adult menghadapi tantangan-tantangan keuangan yang mungkin muncul di masa depan, sehingga mendorong terciptanya generasi yang lebih siap secara finansial. 
Komparasi Kinerja Keuangan Menggunakan Metode Camel pada Bank Konvensional dan Bank Digital Tahun 2021-2024 Selama Masa Pandemi dan Transisi Pandemi Covid-19 Fidela Rizki Ananda; Ifan Wicaksana Siregar
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (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.v7i10.9708

Abstract

This study aims to compare the financial performance of conventional and digital banks in Indonesia during the 2021–2024 period, covering the Covid-19 pandemic and the post-pandemic transition. The analysis method used is CAMEL (Capital, Asset Quality, Management, Earnings, and Liquidity) with indicators including Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Net Profit Margin (NPM), Return on Assets (ROA), Operating Expenses to Operating Income (BOPO), and Financing to Deposit Ratio (FDR). This research employs a quantitative approach with a descriptive comparative method involving six sample banks, consisting of three conventional banks and three digital banks listed on the Indonesia Stock Exchange. The data used are annual financial reports published during the research period. The findings indicate significant differences in several financial ratios, particularly CAR and NPL, between conventional and digital banks. In general, digital banks have higher capital ratios and lower NPLs, while conventional banks show more stable performance in profitability and operational efficiency ratios. These results can serve as a reference for banks and stakeholders in formulating post-pandemic business strategies.
Corporate Social Responsibility as a Moderating of Good Corporate Governance and Financial Performance on Islamic Social Reporting Rahmah, Nunung Aini; Zaputra, Ali Rahman Reza; Siregar, Ifan Wicaksana
Journal of Islamic Economics and Business Vol. 5 No. 2 (2025): Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jieb.v5i2.46525

Abstract

Islamic Social Reporting (ISR) plays an important role in promoting transparency and accountability in Islamic banking in line with Islamic principles. However, variations in ISR disclosure among Islamic banks in Indonesia indicate the need to identify key factors influencing its quality. This study examines the effects of Good Corporate Governance (GCG) and financial performance on ISR disclosure, with Corporate Social Responsibility (CSR) positioned as a strategic and moderating variable. Using a quantitative approach, this study applies Partial Least Squares–Structural Equation Modeling (PLS-SEM) to panel data from 13 Islamic commercial banks in Indonesia over the period 2020–2023, resulting in 52 observations. ISR and CSR are measured using disclosure indices based on content analysis of annual and sustainability reports, while financial performance is proxied by Non Performing Financing (NPF). The results show that CSR has a strong and significant positive effect on ISR disclosure, indicating that CSR is the primary driver of sharia-based social transparency. In contrast, GCG and financial performance do not have a significant direct effect on CSR. Moreover, CSR does not moderate the relationship between GCG and ISR, suggesting that CSR functions as an independent determinant rather than a reinforcing mechanism of governance. These findings imply that ISR quality in Indonesian Islamic banks is driven more by ethical commitment and sharia obligations embedded in CSR practices than by formal governance structures or financial conditions. This study contributes to the literature by highlighting the central role of CSR in shaping ISR disclosure and provides practical implications for strengthening CSR integration in Islamic banking.
Consumer Behavior in the Era of Digital Transformation: A Global Research Perspective Vicky Dzaky Cahaya Putra; Ifan Wicaksana Siregar
International Journal of Economics Accounting and Management Vol. 2 No. 5 (2026): IJEAM - January 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i5.1786

Abstract

The objective of this study is to examine consumer behavior in the context of the digital era using a bibliometric methodology. The advent of the digital age has brought about a profound transformation in the manner in which customers engage with products, companies, and information. Within this particular context, the utilization of bibliometric research has emerged as a pertinent approach for discerning patterns, areas of research emphasis, influential contributors, and advancements pertaining to consumer behavior within the digital realm. This research methodology involves the acquisition of data from scholarly articles that are indexed in the Scopus database. The data is subsequently subjected to examination by bibliometric methods, including citation analysis, keyword analysis, and data visualization employing VOS Viewer. The anticipated outcomes of this investigation are poised to unveil evolutionary patterns in consumer behavior research within the context of the digital era, ascertain the most often discussed topics, and identify the principal contributors within this domain. The results obtained from this research can offer significant contributions to scholars, professionals in the business sector, and legislators in understanding the most recent advancements in consumer behavior inside the digital realm. The anticipated outcomes of this study are likely to contribute to an enhanced comprehension of the transformation in consumer contact within the digital era. Furthermore, these findings are predicted to have significant strategic consequences for businesses and marketing practices in this dynamic and evolving landscape
PENGARUH SUSTAINABLE DEVELOPMENT GOALS (SDGS) TUJUAN 7, 12, DAN 15 TERHADAP KINERJA KEUANGAN DENGAN BIAYA LINGKUNGAN SEBAGAI VARIABEL MODERASI(STUDI KASUS PADA PERUSAHAAN TAMBANG YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023) Usman, Haffidz; Siregar, Ifan Wicaksana
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/vnk1gx93

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh sustainable development goals (SDGs) Tujuan 7, 12, dan 15 terhadap kinerja keuangan dengan biaya lingkungan sebagai variabel moderasi studi kasus pada perusahaan tambang yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2023. Data penelitian ini menggunakan data sekunder dari Bursa Efek Indonesia (BEI) dan laporan tahunan perusahaan terkait. Teknik pengambilan sampel pada penelitian ini menggunakan teknik purposive sampling, sehingga diperoleh 9 Perusahaan tambang yang menjadi sampel penelitian. Penelitian ini menggunakan statistik deskriptif, uji asumsi klasik, dan teknik analisis regresi moderasi. Hasil penelitian menunjukan bahwa SDGs Tujuan 7, 12, dan 15 tidak berpengaruh signifikan terhadap kinerja keuangan dan Biaya lingkungan tidak mampu memperkuat hubungan SDGs Tujuan 7, 12, dan 15 dengan kinerja keuangan perusahaan.
Peningkatan Kesadaran Lingkungan Melalui Edukasi Bank Sampah di Kelurahan Cibeber Kota Cimahi Ifan Wicaksana Siregar; R. Budi Hendaris; Ali Rahman Reza Zaputra; Rendi Kusuma Natita; Rakhmat Siraz; Dwi Indah Lestari; Muhammad Anggionaldi; Sofia Windiarti
BERBAKTI: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 03 (2026): ISSUE FEBRUARI
Publisher : PT. Mifandi Mandiri Digital

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Abstract

Permasalahan sampah perkotaan di Kota Cimahi masih menjadi tantangan serius akibat tingginya volume sampah rumah tangga dan rendahnya tingkat pemilahan dari sumber. Kelurahan Cibeber merupakan salah satu wilayah yang belum memiliki sistem pengelolaan sampah berbasis komunitas yang berjalan optimal. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kesadaran lingkungan, pengetahuan, dan partisipasi masyarakat melalui edukasi serta penerapan bank sampah digital. Metode pelaksanaan menggunakan pendekatan partisipatif, edukatif, dan kolaboratif yang meliputi observasi lapangan, penyuluhan prinsip 3R (Reduce, Reuse, Recycle), pelatihan teknis bank sampah, penguatan kelembagaan, serta pengenalan sistem digital. Evaluasi dilakukan melalui pre-test dan post-test, observasi, serta wawancara. Hasil kegiatan menunjukkan peningkatan pemahaman peserta sebesar 42%, perubahan perilaku pemilahan sampah di tingkat rumah tangga, serta adopsi awal sistem pencatatan digital oleh masyarakat. Program ini membuktikan bahwa edukasi berbasis komunitas yang didukung digitalisasi mampu memperkuat kesadaran lingkungan, meningkatkan partisipasi warga, dan berpotensi mengurangi beban sampah ke TPA. Kegiatan ini diharapkan menjadi model pengelolaan sampah berbasis komunitas digital yang berkelanjutan dan dapat direplikasi di wilayah lain.
The Influence of Digital and Environmental Literacy on Greenwashing Skepticism and ESG Report Credibility Among Generation Z University Students in Greater Bandung Khairunnisa, Adinda Fiona; Siregar, Ifan Wicaksana
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9081

Abstract

This study aims to examines how digital literacy and environmental literacy influence greenwashing skepticism and perceptions of the credibility of ESG reports among Generation Z in the Greater Bandung area. This study applies a quantitative design using survey data from 267 respondents, which is examined through a Structural Equation Model-Partial Least Squares (SEM-PLS) approach. The results show that digital literacy and environmental literacy significantly increase skepticism towards greenwashing, but have a negative impact on the perceived credibility of ESG reports. In addition, skepticism towards greenwashing has a negative impact on report credibility and serves as a mediator in the relationship between the two variables of competence and report credibility. This model meets all criteria related to reliability, validity, and appropriateness. These findings highlights the importance of media literacy and environmental literacy competencies in building critical understanding of sustainability.
Co-Authors Adella Syabrinawati Putri Ali Rahman Reza Zaputra Devie Amelia Dwi Indah Lestari Eka Yulianti Eka Yulianti Esi Fitriani Komara Fidela Rizki Ananda Harsono, Khaerunisa Hartikayanti , Heni Nurani Helga Firlangga Indriyani, Maylani Putri Kamelia Wardatul Azdra Khairunnisa, Adinda Fiona Lestari, Dwi Indah Muhammad Anggionaldi Muhammad Rizki Jayasasmita Novi Hadzida Novi Susyani R.Budi Hendaris Rahmah , Nunung Aini Rahmah, Nunung Aini Rakhmat Siraz Rendi Kusuma Natita Sofia Windiarti Suci Pratiwi, Indah Susyani, Novi Usman, Haffidz Vicky Dzaky Cahaya Vicky Dzaky Cahaya Putra Windiarti , Sofia Yuniarto, Aflah Ananda Zaputra, Ali Rahman Reza