Article Per Year (5 Year)
p-Index From 2020 - 2025
1.94
P-Index
This Author published in this journals
All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Pendidikan Akuntansi dan Keuangan International Journal of Education, Social Studies, And Management (IJESSM) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik International Journal of Entrepreneurship, Business, and Creative Economy IIJSE InJEBA : International Journal of Economics, Business and Accounting JER
Syaipudin, Usep
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

Published : 10 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 10 Documents
Search

 1 
Analysis of the Effect of Business Diversification and Derivative Disclosures on Tax Avoidance in Manufacturing Companies Listed on IDX Utama, Denny; Lindrianasari, Lindrianasari; Syaipudin, Usep
JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 8, No 2 (2020): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v8i2.25983

Abstract

One of the obstacles to accelerating national development is the existence of tax evasion activities or what is commonly referred to as tax avoidance. It is estimated that there are 110 trillion rupees each year, the figure for tax evasion. Most are business entities, around 80%, the rest are individual taxpayers. This study aims to examine the effect of diversification of activities and disclosure of derivative transactions on tax evasion activities. The research was conducted on manufacturing companies listed on the Indonesia Stock Exchange from 2014 to 2018, with a sample of 92 companies. The data analysis method for this study used multiple linear regression. The results prove that corporate diversification as measured by the hirschman-herfindhl index has no effect on tax avoidance activity. Meanwhile, the derivative transaction disclosure variable as measured by the disclosure score has an effect on tax avoidance activities.
THE IMPACT OF POLITICAL TIES, FAMILY OWNERSHIP AND BOARD POSITIONS ON GOOD GOVERNANCE: A LITERATURE REVIEW Widyaningrum, Agustina Wahyu; Dewi, Fajar Gustiawaty; Syaipudin, Usep
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 2 (2024): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i2.951

Abstract

This article explores the evolution of corporate governance in Indonesia through literature review approach. The article accentuates the pivotal role of political connections in surmounting external challenges, while vigilantly recognizing potential risks, such as manipulated financial reporting aligned with the interests of controlling shareholders. Within the realm of family-owned enterprises, where familial influence often permeates key leadership roles, the centralized nature of family ownership introduces complexities in decision-making, necessitating a careful examination of policy quality to attain organizational objectives. In its conclusion, the study also underscores the perpetual necessity for transparent practices, stringent regulatory enforcement, and ethical governance. The intricate interplay between ownership structures, political affiliations, and corporate performance emerges as a crucial focal point for fostering enduring prosperity and resilience within the landscape of Indonesian businesses.
Factors Influencing the Implementation of Accounting Digitalization in MSMEs: a Literature Review Novelidhawaty, Yossie; Dewi, Fajar Gustiawaty; Syaipudin, Usep
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 3 No. 3 (2023): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v3i3.186

Abstract

This study aims to explore the implementation of e-accounting practices in Indonesia's Micro, Small, and Medium Enterprises (UMKM). With UMKM playing a pivotal role in the nation's economy, contributing significantly to employment and GDP, the research emphasizes the hurdles hindering the full adoption of digital accounting tools, such as limited financial support, innovation, and digital literacy, particularly in rural areas. Leveraging a literature review from SINTA and SCOPUS databases over the last decade, the study explores factors influencing e-accounting practices in UMKM. Key findings highlight the critical role of technical skills in advancing digital accounting practices, underscoring the need for proficiency in software understanding, data security, and analytical capabilities. Additionally, the study addresses barriers to digital technology adoption in accounting, including resistance to change and organizational culture, while emphasizing the transformative benefits of digitalization. Practically, the research aims to contribute by shedding light on factors influencing e-accounting in UMKM and advocating for infrastructure support and enhanced digital skills. Overcoming these challenges is deemed crucial for unlocking the full potential of accounting digitalization in UMKM and facilitating their improved financial practices and access to funding.
Understanding the Factors Shaping Public Accountant’s Interest between the Accounting Students Wulan, Diajeng Fitri; Oktavia, Reni; Syaipudin, Usep
International Journal of Entrepreneurship, Business and Creative Economy Vol. 4 No. 1 (2024): January
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/ijebce.v4i1.2078

Abstract

The accounting profession faces a challenge known as the CPA shortage, marked by a decline in employed accountants. This study, guided by Ajzen’s Theory of Planned Behavior (TPB), investigates factors influencing individuals’ intentions to become Certified Public Accountants (CPAs). As industry leaders seek to attract the next generation, our research explores the interplay between personal perceptions and external influences, emphasizing attitudes, subjective norms, and perceived behavioral control. This study involves undergraduate accounting students from 16 state universities in Sumatra, employing a Likert scale questionnaire and descriptive and correlation analyses. The results show positive attitudes toward the accounting profession, with variations in salary expectations. Subjective norms, including family, professors, and peers, significantly influence interest in becoming a public accountant. Perceived behavioral control factors, such as professional experience and job security, receive positive evaluation. Therefore, this study provides insights for institutions and policymakers, laying the groundwork for targeted initiatives to ensure a thriving future for the accounting profession despite technological advancements and evolving perceptions.
Analisis faktor-faktor yang mempengaruhi minat generasi Z untuk berinvestasi di pasar modal Lara, Gita; Syaipudin, Usep; Widiyanti, Ade
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (630.767 KB) | DOI: 10.32670/fairvalue.v5i1.1892

Abstract

Researchers want to achieve the goal of knowing the factors that influence the interest of Generation Z to invest in the Indonesian capital market. What the researcher will examine is the impact of investment knowledge, returns, and risk preferences on investment interest in the Indonesian capital market. In addition, this research also examines the impact of indicators of investment knowledge including capital market seminars, capital market communities, capital market schools, and capital market courses on investment interest in the Indonesian capital market. The researcher used the Partial Least Square (PLS) SEM analysis technique with SmartPLS version 3.2.9 software. This type of research data uses primary data by distributing questionnaires. Meanwhile, the sampling technique used purposive sampling with a total of 190 respondents. The findings from the research state that investment knowledge and return have an impact on investment interest, risk preferences have no impact on investment interest. Another result of this study, testing the type of investment knowledge states that capital market schools have the greatest impacton investment interest.
Predicting Stock Prices: The Role of Profitability, Operating Performance, Capital Expenditure and Growth Opportunity Before and After Spin-Offs Apriana, Yulia; Evana, Einde; Syaipudin, Usep
InJEBA : International Journal of Economics, Business and Accounting Vol. 2 No. 2 (2024): InJEBA (June)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.12759513

Abstract

In the last few decades there has been an increase in the number of merger and acquisition (M&A) deals. However, there is a relatively new trend to divest a company's operating activities. This research focuses on spin-off as a divestment method which is defined as the separation of a subsidiary or division from the parent company by creating a new, independent company. The aim of this research is to assess the parent company's share price response to the spin-off announcement and measure the long-term performance of the parent company that is carrying out the spin-off. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the period 2010 - 2023. The sampling technique used was purposive sampling and a sample of 32 companies was obtained with 192 observation consisting of 3 (three) years before the spin-off and 3 (three) years after the spin-off. The analysis method used is multiple linear regression using SPSS Ver 22. The research results show that profitability and growth opportunity influence share prices before the spin-off event, whereas after the spin-off event only the growth opportunity variable influences share prices. The operating performance and capital expenditure variables have no effect on share prices either before the spin-off event or after the spin-off event. The abnormal return value is smaller in the event after the spin-off.
ISLAMICITY PERFORMANCE INDEX IN SHARIA COMMERCIAL BANKS IN INDONESIA & MALAYSIA Saputri, Maya Aulia; Lindrianasari; Syaipudin, Usep
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 19 No. 2 (2024): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v19i2.20319

Abstract

This study aims to provide empirical evidence on whether the Islamicity Performance Index affects company performance, as proxied by Return on Assets. The novelty of this research lies in proposing Third-Party Funds as an intervening variable between the influence of the Islamicity Performance Index and company performance. The sample for this study includes 8 Islamic commercial banks in Indonesia and 10 Islamic commercial banks in Malaysia, selected using purposive sampling and secondary data collection methods. The analytical  methods used in this study are hypothesis testing and path analysis.The study provides evidence that the Islamicity Performance Index has a positive and significant impact on Return on Assets, indicating that the Islamicity Performance Index is a relevant indicator that can affect the profitability of Islamic commercial banks in Indonesia and Malaysia. Path analysis testing concludes that third-party funds are not significant as an intervening variable between the Islamicity Performance Index and profitability in Islamic commercial banks in Indonesia and Malaysia. Another finding from the study is that firm size has a positive and significant effect on third-party funds, meaning that a larger firm size is associated with improved performance in collecting third-party funds.
Full Costing Analysis of Power Generation Supply Costs: Differences Across Power Plant Types in 2023 Heryawan, Heryawan; Prasetyo, Tri Joko; Syaipudin, Usep
Jurnal Economic Resource Vol. 7 No. 2 (2024): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v7i2.1221

Abstract

Electricity production costs in power plants are closely linked to electricity tariffs (selling prices). To fund power generation, both direct and indirect costs, including basic and overhead costs, are calculated as components of the Power Generation Supply Cost (BPP). Changes in BPP components impact overall costs, affecting total BPP. This study aims to compare and analyze cost differences among PLN power plants and identify which types of power plants show significant cost variations. Conducted at PT PLN (Persero) in 2023, the research uses an exploratory descriptive method with quantitative data from financial reports and time-series data. The study examines four BPP subcategories across 38 power plants, grouped into six categories. Multivariate analysis is applied using SPSS. Results show that power plant groups significantly influence inefficiencies in BPP. Specifically, BPP A has inconsistent cost variations, with high deviations in fixed asset depreciation, leased asset depreciation, and loan expenses. Certain power plants show inefficiencies affecting BPP. PLTGU and PLTD contribute the highest costs in BPP A and BPP D, respectively. Overall, PLTU is the most efficient group, significantly impacting BPP elasticity.
The Influence of Earnings Quality, Banking Technology, Operational Efficiency, and Non-Performing Loans (NPL) on Firm Value Albi, Rachma Utari; Komalasari, Agrianti; Syaipudin, Usep
Jurnal Economic Resource Vol. 8 No. 1 (2025): March-August
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i1.1339

Abstract

This study examines the influence of earnings quality, banking technology, operational efficiency, and non-performing loans (NPLs) on firm value in the Indonesian banking sector. Employing a quantitative approach, the study analyzes secondary data from conventional banks listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023. Tobin’s Q is used to measure firm value, while independent variables include Net Profit Margin (NPM), mobile banking usage, BOPO (operating expenses to income ratio), and NPLs. The results reveal that earnings quality (NPM) and banking technology (mobile banking) have a significant positive effect on firm value, indicating that profitability and digital adoption enhance investor trust and market valuation. Conversely, operational inefficiency (BOPO) and high NPL levels negatively impact firm value, suggesting that cost control and credit risk management are critical to sustaining financial performance. Firm size also demonstrates a significant positive effect, underscoring its role in reinforcing stability and resilience in dynamic financial environments. This research contributes to the understanding of how financial and technological variables interact to shape firm value, particularly amid the digital transformation of the banking industry. The findings support both signaling and stakeholder theories, indicating that transparent, efficient, and tech-savvy operations serve as credible signals to investors and promote long-term value creation.
The Influence of Environmental, Social, Governance Disclosure and Profitability on Firm Value in the BEI Period 2017–2023 Jayanti, Febrina; Syaipudin, Usep; Susilowati, Retno Yuni Nur
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of disclosure of Environmental Social Governance and Profitability on the value of mining sector companies on the Indonesia Stock Exchange for the period 2017-2023. This type of research is quantitative based on secondary data. This research data uses mining sector companies listed on the IDX from 2017 to 2023 with a total sample of 12 companies. The sample was obtained using purposive sampling technique. Panel data regression analysis was performed using Eviews 12 in this study. This study found that Environmental disclosure and Social disclosure have no effect on firm value, while Governance disclosure and Profitability affect firm value, then Company Size has no effect on firm value as a control variable. Limitations in measuring the quality of ESG disclosures and focusing on one industry sector are important considerations for future research to expand data coverage and use a more comprehensive approach in evaluating the impact of ESG on firm value.
Co-Authors Albi, Rachma Utari Apriana, Yulia Dewi, Fajar Gustiawaty Einde Evana, Einde Heryawan, Heryawan Jayanti, Febrina Komalasari, Agrianti Lara, Gita Lindrianasari Mega Metalia, Mega Novelidhawaty, Yossie Oktavia, Reni Retno Yuni Nur Susilowati, Retno Yuni Nur Saputri, Maya Aulia SARING SUHENDRO Tri Joko Prasetyo Utama, Denny Widiyanti, Ade Widyaningrum, Agustina Wahyu Wulan, Diajeng Fitri