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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Pendidikan Teknologi dan Kejuruan Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) Jurnal Art Nouveau Corak : Jurnal Seni Kriya Journal of Economics, Business, & Accountancy Ventura Jurnal Rekayasa dan Manajemen Sistem Industri Jurnal Akuntansi Multiparadigma Jurnal Ruas (Review of Urbanism and Architectural Studies) JOURNAL ONLINE OF PHYSICS KEUNIS JADECS (Journal of Art, Design, Art Education and Culture Studies) Jurnal Ilmiah KOMPUTASI Jurnal Mirai Management Khasanah Ilmu - Jurnal Pariwisata Dan Budaya Jurnal Pemberdayaan Masyarakat Madani (JPMM) Jurnal Akuntansi dan Ekonomika IT JOURNAL RESEARCH AND DEVELOPMENT Jurnal SOLMA Jurnal Manajemen Kesehatan Yayasan RS.Dr. Soetomo Distribusi Ekspresi Seni : Jurnal Ilmu Pengetahuan dan Karya Seni Jurnal Abadimas Adi Buana Wahana : Tridarma Perguruan Tinggi Martabe : Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi JURNAL MANAJEMEN (EDISI ELEKTRONIK) JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS MUHARRIK: JURNAL DAKWAH DAN SOSIAL YUME : Journal of Management axial : jurnal rekayasa dan manajemen konstruksi Jurnal Informatika Ekonomi Bisnis Klasikal: Journal of Education, Language Teaching and Science Jurnal Akuakultura Universitas Teuku Umar JMK Jurnal Manajemen dan Kewirausahaan Infotek : Jurnal Informatika dan Teknologi Akrab Juara : Jurnal Ilmu-ilmu Sosial ABSYARA: Jurnal Pengabdian Pada Masyarakat Jurnal Manajemen dan Inovasi (MANOVA) Jurnal Administrasi Bisnis FISIPOL UNMUL Jurnal Ilmiah Wahana Pendidikan Tafkir: Interdisciplinary Journal of Islamic Education Sylva: Jurnal Ilmu-ilmu Kehutanan Akuntansi Bisnis & Manajemen (ABM) Educoretax Jurnal Abdi Masyarakat Indonesia MOVE: Journal of Community Service and Engagement Alif Lam: Journal of Islamic Studies and Humanities Journal of Islamic Economics and Social Science (JIESS) Cermin Dunia Kedokteran ZAD Al-Mufassirin Relief: Journal of Craft Abdimas Indonesian Journal Populer: Jurnal Penelitian Mahasiswa Mamangan Social Science Journal DEVOTE: Jurnal Pengabdian Masyarakat Global Review of Accounting and Taxation Amkop Management Accounting Review (AMAR) Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Research Horizon Jurnal Informatika Ekonomi Bisnis Jurnal Administrasi Profesional Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi VCode Manis : Jurnal Manajemen dan Bisnis International Journal of Management Analytics (IJMA) SPACEPRO Multifinance Neraca Manajemen, Akuntansi, dan Ekonomi Baileo: Jurnal Sosial Humaniora AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Commodities, Journal of Economic and Business Jurnal PRINTER : Jurnal Pengembangan Rekayasa Informatika dan Komputer An-Nisbah: Jurnal Ekonomi Syariah Business, Management & Accounting Journal Journal of Sustainable Economic and Business Jurnal Tradisi Lisan Nusantara Jurnal Teknologi Informasi untuk Masyarakat (Jurnal Teknokrat) Ekonomipedia: Jurnal Ekonomi Manajemen dan Bisnis Mafatih: Jurnal Ilmu Al-Qur'an dan Tafsir Jurnal Sosial Politik Humaniora
Taufik Akbar
Universitas Brawijaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Pre- And Post-Pandemic Determinants of Financial Distress in Property and Real Estate: The Moderating Role of Profitability Juwita, Rakhmini; Solihat, Iis; Widiastuti, Yeni; Mukhtar, Mukhtar; Akbar, Taufik
Jurnal Mamangan Vol 14, No 2 (2025): Special Issue
Publisher : LPPM Universitas PGRI Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22202/mamangan.v14i2.10218

Abstract

The research aims to examine the influence of sales growth, leverage, and intellectual capital on financial distress with profitability as a moderating factor before and after the onset of the COVID-19 pandemic. The study focuses on 48 property and real estate sub-sector companies listed on the Indonesian Stock Exchange from 2018 to 2022. Using purposive sampling, 14 eligible companies were chosen for analysis. The data underwent analysis utilizing multiple linear regression, moderated regression analysis, and paired sample t-test methods. Findings indicate that sales growth does not impact financial distress; leverage has a significantly negative effect, while intellectual capital has a notably positive effect. Profitability moderates the influence of sales growth but not leverage or intellectual capital on financial distress. Additionally, it was noted that following the COVID-19 pandemic period, there were decreases in sales growth, intellectual capital, and profitability along with an increase in leverage by 8.75%. The study investigates how sales growth, leverage, and intellectual capital affect financial distress in the property and real estate sector. It goes beyond traditional financial metrics to explore the role of intellectual capital components like human capital, structural capital, and relational capital in mitigating financial distress. The study also examines the effects of the COVID-19 pandemic on the sectors, providing insights into how it has adapted to its challenges.
From Financial Distress to Fraud: A Socio-Economic Analysis of Corporate Accountability Moderated by Audit Quality in Indonesia’s Mining Sector Lusiana, Shelly; Akbar, Taufik
Baileo: Jurnal Sosial Humaniora Vol 3 No 2 (2026): January 2026 (On Process)
Publisher : Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/baileofisipvol3iss2pp506-523

Abstract

This study examines the influence of financial distress and independent commissioners on financial statement fraud, with audit quality serving as a moderating variable, in mining companies listed on the Indonesia Stock Exchange between 2020 and 2024. Grounded in a socio-economic perspective, the research conceptualizes financial reporting fraud as a structural response to economic pressure and governance limitations rather than merely individual managerial misconduct. Using a quantitative causal research design, the study analyzes secondary data from 52 mining firms selected through purposive sampling. Financial distress is measured using the G-Score, financial statement fraud is proxied by the F-Score, and audit quality is classified based on Big Four and non–Big Four auditors. Data are analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4. The findings indicate that financial distress has a significant positive effect on financial statement fraud, while the proportion of independent commissioners does not exhibit a significant influence. Furthermore, audit quality does not moderate the relationship between financial distress and fraud, nor between independent commissioners and fraud. These results suggest that financial pressure remains the dominant driver of fraudulent reporting in Indonesia’s mining sector, whereas formal governance and external assurance mechanisms have yet to function effectively. This study contributes to the literature by integrating socio-economic and governance perspectives to explain financial statement fraud as a relational and structural phenomenon within emerging market contexts.
Financial Digitalization Knowledge for Investment and MSMEs Funding Access Utami, Wiwik; Akbar, Taufik; bin Rahmad, Khozaeni; Pitchay, Anwar Allah; Agustin, Andhika Permana; Alvanny, Laura Vidya
MOVE: Journal of Community Service and Engagement Vol. 5 No. 3 (2026): January 2026
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v5i3.537

Abstract

The urgency of this community service program lies in the fact that Micro, Small, and Medium Enterprises (MSMEs) is the backbone of the Indonesian economy—contributing over 60% to national GDP. As financial technology (fintech) continues to evolve, the gap between opportunity and MSMEs’ readiness is widening. Without timely intervention, many MSMEs risk being excluded from the benefits of Indonesia’s growing digital economy, limiting their growth and long-term resilience. This   community service was designed to raise awareness of financial digitalization among MSMEs and Indonesian migrant workers in Penang, Malaysia. The objective is to enhance understanding of digital bookkeeping, electronic payments (QRIS, e-wallets), fintech-based financing (P2P lending, crowdfunding), and basic investment access. By increasing awareness, the program aims to strengthen MSMEs' financial transparency, digital readiness, and long-term business prospects. The sessions were designed to be interactive and accessible for participants with limited prior exposure to fintech tools. Results of the program engaged 35 MSME participants. Evaluation results showed that 91% improved their awareness of digital  knowledge, 86% gained understanding of QRIS and e-wallets, and 74% expressed interest in fintech funding options.  Contribution of the program       enhances MSMEs’ preparedness for digital financial inclusion, supports national goals of economic digitalization, and aligns with higher education’s mandate to deliver measurable social impact through community service.
EXPLORING STAKEHOLDER VOICES: ISAK 35 IMPLEMENTATION ON FINANCIAL STATEMENTS IN ISLAMIC BOARDING SCHOOLS OF LEBAK REGENCY Akbar, Taufik; Anasta, Lawe; Nugraha, Gugun
Multifinance Vol. 3 No. 2 (2025): Multifinance
Publisher : PT. Altin Riset Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61397/mfc.v3i2.491

Abstract

This study aims to explore the implementation of Interpretation of Financial Accounting Standards (ISAK) 35 in Islamic boarding schools (pesantren), focusing on Pondok Pesantren Daarus Sunnah Rangkasbitung, Lebak Regency, Banten Province. Although ISAK 35 is designed to enhance transparency and accountability in non-profit financial reporting, its implementation in pesantren still faces various obstacles. This study employs a qualitative approach using case study methods through in-depth interviews with six key stakeholders: pesantren administrators, supervisors, principals, finance staff, members of the Indonesian Ulema Council (MUI), and Muslim scholars. The findings reveal three main factors hindering ISAK 35 implementation: (1) inadequate accounting competence, (2) low understanding of financial reporting preparation, and (3) insufficient socialization and information. Stakeholders recognize the importance of accountability but emphasize alignment with pesantren values. Practical solutions proposed include: continuous training and mentoring, structured SOP development, accounting technology utilization, and effective socialization and advocacy. This study contributes to developing an adaptive and responsive ISAK 35 implementation model that respects the unique ecosystem of pesantren.
Leverage, ESG, and Earnings Management: Their Interaction on Tax Avoidance in Indonesia’s Coal Sector Ramadani, Sufi Nadya Firlian; Akbar, Taufik
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3284

Abstract

This research project examines how earnings management and ESG scores affect tax avoidance tactics used by coal mining firms listed on the Indonesia Stock Exchange between 2020 and 2023. This research utilizes a quantitative methodology, specifically panel data regression and Moderated Regression Analysis (MRA), to examine the moderating effect of leverage on these relationships. Secondary data were sourced from corporate financial statements, sustainability reports, and other ESG databases. The results demonstrate a strong positive link between ESG scores and tax avoidance. Accordingly, businesses with higher ESG scores are more likely to engage in tax avoidance, perhaps using their favorable environmental reputation as an excuse for aggressive tax planning. On the other hand, tax avoidance in the industry is not much impacted by earnings management. Moreover, leverage was determined not to influence the association between ESG scores or earnings management and tax avoidance. These data imply that tax avoidance in coal mining is driven more by corporate strategies balancing reputation and financial performance than by earnings manipulation or debt structure. The study contributes to understanding corporate tax behavior in resource-intensive industries and provides insights on the complexities of ESG and tax compliance for policymakers and stakeholders.
Good Influence Corporate Governance , Return on Assets and Earnings Per Share in Increasing the Value of State-Owned Enterprises in Indonesia Pramestika, Wanda; Akbar, Taufik
Amkop Management Accounting Review (AMAR) Vol. 6 No. 1 (2026): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i1.3497

Abstract

This study aims to analyze the effect of Good Corporate Governance (GCG), Return on Assets (ROA), and Earnings Per Share (EPS) on firm value in State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange. The study employs a quantitative approach using an associative method. The data used are secondary data obtained from the financial statements and annual reports of SOEs for the 2021–2023 period. The research sample was determined using a purposive sampling method, resulting in 20 SOEs as the sample. Data analysis was conducted using multiple linear regression with the assistance of statistical software. The results show that partially, GCG, ROA, and EPS do not have a significant effect on firm value. Simultaneously, these three independent variables also do not have a significant effect on firm value. The coefficient of determination (R²) of 0.054 indicates that GCG, ROA, and EPS explain only 5.4% of the variation in firm value, while the remaining variation is influenced by other factors outside the research model. These findings indicate that the firm value of SOEs is more strongly influenced by external factors such as macroeconomic conditions, government policies, and market sentiment than by the governance and financial performance indicators examined in this study.
Co-Authors 'Alimudin, 'Alimudin -, Bintari Puspitasari -, Rampeng A.A. Ketut Agung Cahyawan W Abdul Syukur Abdullah Khoir Riqqoh Abdullah, Buyung Lukman Abidin, Finekri Agoestina Mappadang Agung Wahyu Handaru, Indra Pahala, Agustin, Andhika Permana Ahmad Bahrudin Ahmad, Ramli Ahmadi, Ahwan Alfathani, Ahmad Soni Alfian, Faqih Alfikri Alimudin Alimudin, Alimudin Alvanny, Laura Vidya Anin Ditto Anwar Allah Pitchay, Anwar Allah Ardhana Iswari, Wulan Arliano Satya Ongko, Jason Arnila Sandi Ayuanti, Rafikhein Novia Azi, Reza Satrio Azlia, Wifqi Basori, B Bin Rahmad, Khozaeni Cahya, Auria Dianing Darus, Febriansyah Deden Tarmidi Dewi Patwari, Intan Komala Dewi, Anita Sumelvia Dewi, Yeni Kartika Dhika Yuan Yurisma Diana Ambarwati Dinata, Irfan perastya Dira Herawati Eka Supriatna Eko Tama Putra Saratian Elfrida Ratnawati Endah Kurniawati, Endah Ermis Ismail, Iklima Erwin Syahputra, Erwin Esti Utami Pratiwi Fahm, AbdulGafar Olawale Faqih Alfian Farhan Fatoni, Ahmad Fathurrahman, Imam Gede Indrawan Gede Suweken Geubirina, Thera Najwa Ajeng Java Hadi Pranoto Hadian Mandala Putra Hafid, Fauziah Sri Andria Hafifan Triadi Putra, Ahmad Harahap, Dewi Rahma Nurliana Haris, M.Sabirin Harni, Harni Hasan Hasan Herbert Situmorang Herbert Situmorang Hidayat, Affan Hidayat, Firman Rizki Huda, Mi’rojul Husnaini, Ica Fauziah Ida Wahidah Idris, Ahmad Ilmi, Syaiful Intan Komala Dewi Patwari J Endjun, Judi Jannah, Qory Fasdatul Jannah Januardi Januardi, Januardi Kadek Yota Ernanda Aryanto Khaidir Khaidir, Khaidir Komala Dewi P, Intan Komala Dewi Patwari, Intan kusuma dewi, ira Laila Isrona Lawe Anasta, Lawe Lestari, Veronika Nugraheni Sri Listyani, Indah Lusiana, Shelly Luthviana, Dewi Nurika Sari M Ikhsan Machfudzhoh, Asih Machsunah, Siti Untari Maheri L, Sonny Subroto Maheri, Sonny Subroto Maulidi, Dedi Menkher Manjas Mi’rojul Huda Miftahul Munir, Miftahul Mu'Tashim, Aan Mubarok, Ujang Syahrul Mukhtar Mukhtar Murdiyanto, Edi Muslim, Sabarudin Mustikasari, Galuh Ajeng N, Ilfa Septiani Nada, Raicha Nabila Nopratiwi, Yana Nugraha, Gugun Nur Azizah, Risma Nurdina, Hana Nuril Aulia Munawaroh Nuris Sanida Nurmawati Nurmawati Nursafitri, Dian Nuzuluddin, M. Nuzuluddin, Muhammad Oktavian, Iqbal Pambudi, Firman Tulus Parwanto, Wendi Perdana, Yoean Octarhaiezky Permada, Agil Reczy Tegar Permata Sari, Qurnia Indah Permatasari, Geby Novita Pramestika, Wanda Pranata, Aditya Prasasti, Karari Budi Prastawa, Wisnu Putra, Hepni Putri, Intan Komala Dewi R. Sapto Hendri Boedi Soesatyo Raden Mohamad Herdian Bhakti Rahmadinata, Melisa Fitri Rakhmini Juwita Ramadani, Sufi Nadya Firlian Ramadhani, Sylvi Chyntia Ramdan, Muh. Rais Reraldi, Mohammad Novito Rima Semiarty Santana, Sanny Saparuddin Mukhtar Sari, Alvita Sarwo Sucitra Amin Satriadi, Ari Septiani, Ilfa Sholihah, Hikmatun SIGIT, PUTRA ARI Silfia Solihat, Iis Soni Agus Irwandi Sosilawati, Endang Sri Luayyi Srikalimah, Srikalimah Sugiono, Sugiono Suhartini Suparno Supriyatna, Yoga Sutariyono, Sutariyono Syahrul R, Syahrul Syaiful Anwar Syifa Awalia,, A. Agung Feinnudin, Muhamad Erwin Kurniawan, Taqi, Muhammad Udi Yuliarto Ujang Syahrul Mubarrok Uli Pardede, Tiarma Ulul Azmi Victor Simanjuntak Wanra, Fadhlan Agusma Widdiyanti, Widdiyanti Wijaya, Diaz Ataya Larsen Wiwik Utami yanti, Novia fitri Yeni Widiastuti Yennita Yongky Rangga Yuda Nugraha Yudhi Herliansyah Yulianti, Ana Yulimarni Yulimarni Yuniar Lestari Yusran Ibrahim Zaerofi, Afif ZAKIYAH, Eneng Fitri Zulfia Rahmawati Zulirfan Zulirfan, Zulirfan