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All Journal Jurnal Bisnis dan Manajemen Journal of Business & Banking Journal of Economic, Bussines and Accounting (COSTING) 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 International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Asian Journal of Environmental Research Journal of Scientific Insights Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Ifan Wicaksana Siregar
Universitas Jenderal Achmad Yani
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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): Available online
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.
Co-Authors Adella Syabrinawati Putri Devie Amelia Eka Yulianti Eka Yulianti Esi Fitriani Komara Fidela Rizki Ananda Harsono, Khaerunisa Hartikayanti , Heni Nurani Helga Firlangga Kamelia Wardatul Azdra Lestari, Dwi Indah Muhammad Rizki Jayasasmita Novi Hadzida Novi Susyani Rahmah , Nunung Aini Suci Pratiwi, Indah Susyani, Novi Vicky Dzaky Cahaya Vicky Dzaky Cahaya Putra Windiarti , Sofia Yuniarto, Aflah Ananda