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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha EQUILIBRIUM Ikonomika : Jurnal Ekonomi dan Bisnis Islam Journal of Accounting Science Al-Muzara'ah TECHNOBIZ : International Journal of Business Disclosure: Journal of Accounting and Finance COMMENT: Journal of Community Empowerment Journals of Economics and Business
Ameraldo, Fedi
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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CSR Disclosure of Shari’ah Compliant Companies in Indonesia: The Extent and Quality Examination Ameraldo, Fedi; Rizki, Marsi Fella; Rabaya, Abdullah Jihad
EQUILIBRIUM Vol 10, No 1 (2022): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v10i1.14239

Abstract

In Indonesia, the number of Shari’ah Compliant Companies (ShCCs) has risen since the release of a fatwa that encourages the growth of the Islamic Capital Market (ICM) in the country. ShCCs are expected to be transparent in disclosing information in their annual reports. Besides non-financial information, the ShCCs also need to provide more information on compliance with Islamic teaching in their reports. This action is to fulfill their responsibility and accountability to society. This study aims to assess the extent and the quality of the Corporate Social Responsibility (CSR) disclosure in the annual reports of ShCCs of Indonesia. The data were collected from the 2014 annual report of 100 ShCCs in Indonesia. To measure the extent and quality of CSR disclosure, a checklist comprising 33 items was constructed. This study used descriptive statistics and reliability tests as the primary statistical tests. The results showed that the extent and quality of CSR disclosure among ShCCs in Indonesia are low. It suggests that ShCCs maintain the narrative disclosure stage rather than promote verifiable CSR information. Hence, companies must intensify the quality of CSR disclosure by providing CSR information in both quantitative and qualitative forms.
Factor Influencing Sustainability Reporting Assurance: A Study of Indonesian Public Listed Companies Utami, Riescha; Ameraldo, Fedi; Fella Rizki, Marsi; Jihad Rabaya, Abdullah
Journal of Accounting Science Vol. 8 No. 2 (2024): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v8i2.1785

Abstract

General Background: In the era of globalization, companies are evaluated not only on their financial performance but also on their social and environmental impact. Specific Background: Sustainability reporting serves as a critical medium for communicating a company's efforts to achieve its sustainability objectives, mitigating its negative impacts on society and the environment, and fostering trust. The Global Reporting Initiative (GRI) is widely regarded as the standard for these reports, enhancing their credibility. Knowledge Gap: While previous studies have largely focused on major multinational companies, there is limited research on the assurance of sustainability reports within the context of developing economies, particularly Indonesia. Aims: This study aims to examine the effects of the sustainability committee, industry type, and awards on sustainability reporting assurance among companies listed on the Indonesia Stock Exchange in 2022. Results: Logistic regression analysis reveals that both sustainability committees and awards positively influence sustainability reporting assurance, whereas industry type shows no significant impact. Novelty: This research fills a gap by analyzing sustainability assurance practices within Indonesia, providing insights into the factors influencing assurance in emerging markets. Implications: The findings suggest that sustainability committees and awards can enhance reporting assurance, thereby boosting stakeholder confidence in corporate sustainability practices. This underscores the importance of establishing effective sustainability governance structures and recognizing exemplary efforts to drive transparency and accountability in sustainability reporting.
Pengaruh Thin Capitalization Dan Profitabilitas Terhadap Agresivitas Pajak Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2022 Prada, Chanda; Rizki, Marsi Fella; Ameraldo, Fedi
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 15 No. 02 (2024): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v15i02.76986

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh thin capitalization yang diproksikan dengan Debt to Equity Ratio (DER) dan profitabilitas yang diproksikan dengan Return on Assets (ROA) terhadap agresivitas pajak pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2019-2022. Jenis penelitian ini adalah penelitian kuantitatif dengan menggunakan data sekunder berupa laporan keuangan tahunan perusahaan. Populasi dalam penelitian ini sebanyak 47 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2019-2022. Teknik pengambilan sampel menggunakan metode purposive sampling dan diperoleh sampel sebanyak 19 perusahaan dengan 76 data observasi yang terdiri dari 19 sampel perusahaan perbankan yang dikalikan dengan 4 tahun penelitian. Metode analisis data dalam penelitian ini adalah analisis regresi data panel dengan alat bantu Software Eviews versi 10. Berdasarkan hasil penelitian menunjukkan bahwa secara parsial thin capitalization berpengaruh negatif terhadap agresivitas pajak. Profitabilitas secara parsial berpengaruh negatif terhadap agresivitas pajak. Hasil penelitian juga menunjukkan bahwa secara simultan thin capitalization dan profitabilitas berpengaruh terhadap agresivitas pajak pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2019-2022
ANALISIS PENERAPAN GREEN ACCOUNTING PADA BADAN USAHA MILIK DESA (STUDI KASUS PADA BUMDES FAJAR BARU, KECAMATAN JATI AGUNG, KABUPATEN LAMPUNG SELATAN) Wati, Elda Dias; Sari, Tri Darma Rosmala; Ameraldo, Fedi
Journals of Economics and Business Vol 4, No 1 (2024): Volume 4, No 1, 2024
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/jeb.v4i1.155

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis bagaimana penerapan Green Accounting yang dilakukan oleh BUMDes dalam kaitannya dengan identifikasi, pencatatan, pengukuran, pencatatan, penyajian dan pengungkapan biaya lingkungan dalam laporan keuangan. Penelitian ini dilakukan di BUMDes Fajar Baru, Kecamatan Jati Agung, Kabupaten Lampung Selatan. Metode penelitian ini menggunakan pendekatan deskriptif. Jenis penelitian ini adalah penelitian kualitatif yang menggunakan sumber data primer dan sekunder. Data primer dari wawancara dan data sekunder dari metode dokumentasi. Teknik analisis data yang digunakan adalah dengan mengklasifikasikan biaya lingkungan, kemudian menganalisisnya, membandingkannya dengan PSAK yang sesuai, melakukan wawancara dan menyimpulkannya. Hasil kajian menunjukkan bahwa di BUMDes Fajar Baru tidak ada perlakuan khusus terhadap biaya lingkungan, biaya lingkungan tersebut tidak dikelompokkan menurut kategorinya pada alokasi tahap ke-5. BUMDes Fajar Baru oleh entitas TPST hanya menerapkan akuntansi lingkungan secara normatif, sehingga dapat dikatakan bahwa BUMDes Fajar Baru belum menerapkan akuntansi lingkungan secara sempurna.Kata Kunci: Green Accounting, Biaya lingkungan, BUMDes
The Impact of Product Quality, Price, and Brand Image on the Purchase Decision of Acer Laptop Students in Bandar Lampung Elvida, Nani; Ameraldo, Fedi; Ahluwalia, Larasati
Journals of Economics and Business Vol 3, No 2 (2023): Volume 3, No 2, 2023
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/jeb.v3i2.365

Abstract

This research aims to determine the influence of product quality, price and brand image on the decision to purchase Acer laptops among students in Bandar Lampung, both sequentially and simultaneously. The sampling method uses Purposive Sampling, the number of samples uses the Slovin Formula calculation with the formula ? = ? 1+?? 2 which produces 389 or rounded up to 390 respondents. Instrument testing uses Validity and Reliability Tests, data analysis methods use multiple linear regression analysis and coefficient of determination. The results of research on product quality, price and brand image partially have a positive and significant effect on purchasing decisions for Acer laptops in Bandar Lampung. The research results show that product quality, price and brand image simultaneously have a significant influence on the decision to purchase an Acer laptop in Bandar Lampung, while the coefficient of determination (R2) is 0.678. These results show that the Purchasing Decision variable can be influenced by Purchasing Decision (X1), Price (X2) and Brand Image (X3). Meanwhile, the remaining 32.2 contains other variables that are not in this study.
INDEPENDENT COMMISSIONERS, INSTITUTIONAL OWNERSHIP, FISCAL LOSS COMPENSATION, AND TAX AVOIDANCE: FINANCE AND BANKING SUBSECTOR COMPANIES Rizki, Marsi Fella; Pasaribu, Maria Margaretty Br; Ameraldo, Fedi
TECHNOBIZ : International Journal of Business VOL 7, NO 2 (2024) : OKTOBER
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/tb.v7i2.5150

Abstract

This study aims to prove the effect of independent commissioners, institutional ownership, and fiscal loss compensation on tax avoidance in financial and banking subsector companies listed on the Indonesia Stock Exchange in 2019-2023. The research sample totalled 50 companies selected through purposive sampling technique. Based on the results of the research, independent commissioners, institutional ownership, and fiscal loss compensation each have no effect on tax avoidance. Keywords: Independent commissioners, institutional ownership, fiscal loss compensation, tax avoidance
PELATIHAN PAJAK UMKM DAN E-PAJAK, SERTA STARTEGI INVESTASI BAGI GEN Z DI SMK TRISAKTI JAYA KOTA BANDAR LAMPUNG Rizki, Marsi Fella; Ameraldo, Fedi; Sari, Tri Darma Rosmala; Ardiansyah, Diki; Ambarwati, Putri; Ramadhani, Diah
COMMENT: Journal of Community Empowerment Vol 4, No 2 (2024): December
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/comment.v4i2.565

Abstract

Community service activities carried out on tax training for Micro, Small and Medium Enterprises (MSMEs) as well as the introduction of e-taxes and investment strategies for Generation Z at SMK Trisakti Jaya, Bandar Lampung City. In the context of the development of the digital economy, understanding taxes and investment is very important to prepare the younger generation for future challenges. This training aims to provide basic knowledge about tax obligations, the benefits of e-tax, and ways to invest smartly. The community service activities carried out were successful, as evidenced by the participants' enthusiasm for the training. Participants showed activeness in asking questions about the material presented
STRATEGI PENINGKATAN LAYANAN DAN EFISIENSI OPERASIONAL DENGAN SOSIALISASI PENGGUNAAN SIAPIK PADA APOTEK YOUSAN Pratiwi, Raras Ajeng; Enjelika, Enjelika; Elizza, Nadilla; Putri, Nanda Aulia; Dewi, Putu Vina Listi; Wijaya, Rizaldi; Rizki, Marsi Fella; Ameraldo, Fedi
COMMENT: Journal of Community Empowerment Vol 4, No 1 (2024): June
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/comment.v4i1.537

Abstract

AbstractEffective financial management is a vital component in ensuring the operational sustainability of businesses, particularly in the pharmaceutical sector such as pharmacies. This article examines a strategic approach to improving the efficiency and accuracy of financial records at Yousan Pharmacy by providing training on the use of the SIAPIK (Practical and Informative Health Accounting Information System) application. The research employs a qualitative descriptive approach through direct observation and in-depth interviews with pharmacy staff. The training program is designed to equip staff with the necessary knowledge and skills to manage financial data digitally, thereby reducing the risks of manual errors and enhancing the speed of financial reporting. The analysis reveals that implementing the SIAPIK application not only boosts operational efficiency but also fosters greater transparency in financial management. This article advocates for the full adoption of the SIAPIK application to support operational sustainability and facilitate data-driven decision-making processes.  Keywords: financial management, pharmacy, SIAPIK application, training, digitalizationAbstrakManajemen keuangan yang baik menjadi salah satu elemen kunci dalam menjaga keberlangsungan operasional usaha, terutama di sektor farmasi seperti apotek. Artikel ini mengulas pendekatan strategis untuk meningkatkan efisiensi dan akurasi pencatatan keuangan di Apotek Yousan melalui pelatihan penggunaan aplikasi SIAPIK (Sistem Informasi Akuntansi Praktis dan Informatif Kesehatan). Pengabdian dilakukan dengan pendekatan deskriptif kualitatif melalui observasi langsung dan wawancara mendalam dengan staf apotek. Pelatihan ini dirancang untuk membekali staf dengan pemahaman dan keterampilan yang diperlukan dalam mengelola data keuangan secara digital, sehingga mampu meminimalkan risiko kesalahan pencatatan manual dan meningkatkan kecepatan dalam penyusunan laporan keuangan. Hasil analisis menunjukkan bahwa implementasi aplikasi SIAPIK tidak hanya meningkatkan efisiensi kerja, tetapi juga memberikan transparansi yang lebih tinggi dalam pengelolaan keuangan. Artikel ini merekomendasikan adopsi aplikasi SIAPIK secara menyeluruh guna mendukung keberlanjutan operasional dan pengambilan keputusan berbasis data yang lebih akurat. Kata kunci: manajemen keuangan, apotek, aplikasi SIAPIK, pelatihan, digitalisasi
Sharia Supervisory Board Characteristics and Anti-Corruption Disclosure: Study of Islamic Banks in Indonesia and Malaysia Ameraldo, Fedi; Yuliani, Asri; Rizki, Marsi Fella; Rabaya, Abdullah Jihad
AL-MUZARA'AH Vol. 13 No. 1 (2025): AL-MUZARA'AH (June 2025)
Publisher : Department of Islamic Economics, IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jam.13.1.11-26

Abstract

Corruption continues to pose a substantial challenge for corporations globally, including financial institutions that comply with sharia principles. Islamic banks must prioritize transparency and accountability, as these elements are essential for maintaining ethical governance and revealing their anti-corruption efforts. Despite the growing focus on Anti-Corruption Disclosure (ACD), corruption cases within Islamic banks continue to occur, highlighting concerns regarding the efficacy of Islamic governance mechanisms. This research analyzes the influence of Sharia Supervisory Board (SSB) attributes—namely, number, cross-membership, expertise level, educational qualifications, reputation, and rotation—on ACD. This research employs a quantitative approach, utilizing panel data regression to analyze Islamic banks in Indonesia and Malaysia during the period 2020–2021. The sample, chosen via purposive sampling, includes 16 Islamic banks from a total population of 37, according to established criteria. According to the results, ACD is considerably affected by the number of SSB members, but it is not significantly affected by cross-membership, expertise, educational background, reputation, or rotation. The results provide light on how SSB traits affect ACD improvement and add to the broader conversation on Islamic governance and company transparency.
Analisis Pengaruh Ukuran Perusahaan dan Opini Audit Terhadap Audit Delay pada Perusahaan Sektor Properti dan Real Estate Yang Terdaftar di Bursa Efek Indonesia Ameraldo, Fedi; Khoirunnisa, Ledhy
Disclosure: Journal of Accounting and Finance Vol. 1 No. 2 (2021)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (448.472 KB) | DOI: 10.29240/disclosure.v1i2.2861

Abstract

This research aims to analyze and examine the effect of company size and audit opinion on audit delay in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) in the period 2017-2019. The population in this research is property and real estate sector listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The purposive sampling method was used as a sample selection technique in the research. The sample that has been obtained is 44 property and real estate sector companies that are listed on the IDX and have annual financial reports that have been audited during 2017 - 2019. The data in this research were analyzed using logistic regression tests with SPSS software. The results of the wald test (partial t) in this research indicate that partially the firm size variable has no effect on audit delay, while the audit opinion variable has a positive effect on audit delay. Based on the results of the coefficient of determination (Nagelkerke's R Square) in this research, 58% of the independent variables were able to explain the variability of the dependent variable in the research, while 42% was influenced by other variables not examined in this study.
Co-Authors Ahluwalia, Larasati Ambarwati, Putri Ardiansyah, Diki Dewi, Putu Vina Listi Elizza, Nadilla Elvida, Nani Enjelika, Enjelika Fella Rizki, Marsi Husaini Husaini Jihad Rabaya, Abdullah Khoirunnisa, Ledhy Pasaribu, Maria Margaretty Br Prada, Chanda Pratiwi, Raras Ajeng Putri, Nanda Aulia Rabaya, Abdullah Jihad Ramadhani, Diah Rizki, Marsi Fella Saiful Saiful Sari, Tri Darma Rosmala Utami, Riescha Wati, Elda Dias Wijaya, Rizaldi Yuliani, Asri