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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.
Pelatihan Troubleshooting Laptop Alumni SMK Se-Lombok Timur Akbar, Taufik; Dewi, Intan Komala; Alimudin, Alimudin; Ahmadi, Ihwan
ABSYARA: Jurnal Pengabdian Pada Masayarakat Vol 3 No 1 (2022): ABSYARA: Jurnal Pengabdian Pada Masyarakat
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/ab.v3i1.5724

Abstract

With the rapid development of technology, especially the development of computers, both hardware and software, users must add more knowledge to running computers. Not only operating it but also installing and troubleshooting so that later it will be more accessible when faced with obstacles. SMK alumni mainly contribute to unemployment due to very few industry-standard job opportunities. Additional skills/competencies are needed to equip the alumni, one of which is by providing Troubleshooting knowledge. Troubleshooting is solving problems with damage to Computer/Laptop hardware. This training purpose is to increase the competence of alumni to be independent or prepare for the world of work. The training method applied in this training is the lecture and practice method. The activity took place with 30 registrants and was selected based on terms and conditions; the results were that only 5 participants from SMK 3 Selong and SMK 1 Pringgabaya passed. This activity was initially carried out in June at the Lombok Center IT. The result of this training activity is that participants can assemble and install laptops and install open laptop mainboard components. Participants can measure the signal on the laptop to know the damage
Respon Pasar Terhadap Transisi Kepemimpinan Nasional Tahun 2024: Event Study Saham Idx Cyclical Economy 30 Badawi, Muhammad abu Al Khoir Zaki; Akbar, Taufik
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 14 No. 1 (2026):
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jwm.v14i1.408

Abstract

Penelitian ini bertujuan untuk menganalisis reaksi pasar modal terhadap transisi kepemimpinan nasional melalui pelantikan Presiden Republik Indonesia pada 20 Oktober 2024. Menggunakan pendekatan event study, studi ini mengamati perbedaan abnormal return, trading volume activity, dan volatilitas saham dalam indeks IDX Cyclical Economy 30 selama lima hari sebelum dan lima hari sesudah pelantikan. Data dianalisis dengan metode parametrik dan non-parametrik sesuai distribusi normalitas masing-masing variabel. Hasil penelitian menunjukkan bahwa tidak terdapat perbedaan signifikan secara agregat pada ketiga indikator tersebut, meskipun ditemukan respon signifikan secara individual pada trading volume dan abnormal return pada hari tertentu. Temuan ini menunjukkan bahwa pasar telah mengantisipasi perubahan politik sebelum hari pelantikan, mencerminkan efisiensi informasi dalam dinamika pasar domestik. Penelitian ini berkontribusi dalam pemahaman pasar terhadap peristiwa politik dan implikasinya bagi strategi investasi.
Corporate Tax Policy: A Comparative Analysis of Corporate Audit Quality Paulus, Hendro; Tarmidi, Deden; Melzatia, Shinta; Akbar, Taufik
Indonesian Journal of Auditing and Accounting Vol 3 No 1 (2026): Januari 2026
Publisher : IAPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71188/ijaa.v3i1.152

Abstract

This study aims to analyze the effect of transfer pricing, firm size, and earnings management on tax avoidance, and how audit quality classifies the relationship. The study was conducted on 380 company data by comparing between companies audited by Big Four and non-Big Four Public Accounting Firms (KAP). The regression analysis results show that overall (Model 1), transfer pricing has a significant positive effect on tax avoidance, while firm size has a significant negative effect, and earnings management has no significant effect. In companies audited by Big Four KAP (Model 2), transfer pricing and earnings management show significant influence on tax avoidance, with positive and negative directions respectively. Firm size also shows a significant negative effect in this model. In contrast, for non-Big Four firms (Model 3), only transfer pricing and earnings management have a significant effect on tax avoidance, while firm size has no effect. These results indicate that audit quality plays a role in classifying the effect of firm size and earnings management on tax avoidance. These findings make an important contribution to understanding the dynamics of corporate tax policy and its implications for tax governance and regulation.
Optimalisasi Pelayanan Administrasi Surat Keterangan melalui Penataan Arsip dan Penguatan SOP di Kelurahan Surodinawan Nasir, Jamal Abdul; Akbar, Taufik; Imron, Moh; Ulfa, Nofi Hidayati; Abo, Nekad Samudra
Kontribusi: Jurnal Penelitian dan Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2023): Mei 2023
Publisher : Cipta Media Harmoni

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53624/kontribusi.v3i2.872

Abstract

Pelayanan administrasi surat keterangan di tingkat kelurahan sering menghadapi kendala pada pengarsipan dan konsistensi implementasi Standar Operasional Prosedur (SOP), sehingga berpotensi menurunkan efisiensi dan akuntabilitas pelayanan. PKM ini bertujuan mengoptimalkan pelayanan administrasi melalui penataan arsip dan penguatan SOP di Kelurahan Surodinawan. Pendekatan partisipatif dilakukan melalui observasi, pendampingan teknis, klasifikasi arsip berdasarkan jenis dan periode, penyusunan format register terstandar, serta evaluasi sebelum–sesudah intervensi. Waktu temu kembali dokumen menurun dari ±8,5 menit menjadi ±2,5 menit (efisiensi ±70%). Sistem arsip menjadi lebih terstruktur, register lebih sistematis dan tertelusur, serta SOP diterapkan lebih konsisten. Integrasi penataan arsip dan penguatan SOP efektif meningkatkan efisiensi, keterlacakan administrasi, dan akuntabilitas pelayanan kelurahan.
Penguatan Pemasaran Online untuk Meningkatkan Daya Saing UMKM Bakso Suswati, Endang; Ariyani, Fitria; Akbar, Taufik
Kontribusi: Jurnal Penelitian dan Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2023): November 2023
Publisher : Cipta Media Harmoni

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53624/kontribusi.v4i1.874

Abstract

Transformasi digital pada sektor UMKM kuliner menuntut penguatan strategi pemasaran berbasis digital agar usaha mampu bertahan dan bersaing di tengah kompetisi yang semakin dinamis. Bakso Damas sebagai usaha kuliner yang telah mapan memiliki potensi produk dan loyalitas pelanggan yang kuat, namun pemanfaatan media sosial, marketplace, serta pengelolaan branding belum terintegrasi secara strategis. Kegiatan Pengabdian kepada Masyarakat ini bertujuan memperkuat daya saing usaha melalui pendampingan manajemen usaha, optimalisasi bauran pemasaran, serta penguatan strategi digital marketing secara terstruktur dan berkelanjutan. Pelaksanaan menggunakan pendekatan partisipatif melalui tahapan observasi kondisi usaha, identifikasi kebutuhan, perencanaan strategi, pendampingan teknis manajemen dan branding, implementasi penguatan pemasaran digital, serta evaluasi berbasis refleksi dan pengukuran sebelum–sesudah kegiatan. Intervensi menunjukkan peningkatan pemahaman dan konsistensi pencatatan keuangan, pemisahan keuangan usaha dan pribadi, pembaruan kemasan yang lebih profesional, serta pengelolaan media sosial yang lebih terencana. Mitra mulai menerapkan promosi digital secara rutin dan mengalami perluasan jangkauan pasar yang berdampak pada peningkatan performa penjualan. Pendampingan terintegrasi yang memadukan penguatan manajemen, branding, dan digital marketing efektif meningkatkan kapasitas usaha dan memperkuat daya saing UMKM kuliner secara berkelanjutan.
Post-Conflict Political Dynamics In Poso: Examining Neopatrimonial Practices 2005-2024 Ubaid, Ahmad Hasan; Rahmatiana, Mahira Sandria; Gultom, Gertha Maria; Akbar, Taufik
Jurnal Mamangan Vol 12, No 2 (2023): Special Issue
Publisher : LPPM Universitas PGRI Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22202/mamangan.v13i2.10265

Abstract

This study investigates how post-conflict governance in Poso has been shaped by neopatrimonial practices and how hybrid political orders endure despite the formalization of peace agreements. The research aims to explain the persistence of elite domination in the region by examining the ways in which local actors consolidate their power through control of resources, patronage networks, clientelism, and the mobilization of religious sentiment. To achieve this, the study employs a qualitative explanatory approach, relying on in-depth interviews with key informants, analysis of official documents, electoral results, and secondary materials such as books, journals, and online publications. The findings reveal that while the Malino Declaration of 2001 was successful in reducing the intensity of violent conflict between Christian and Muslim communities, it fell short of producing a more inclusive and democratic political order. Instead, the political arena in Poso remains dominated by a small circle of elites who sustain the status quo and use both formal and informal mechanisms to secure their authority. These dynamics demonstrate that neopatrimonialism continues to influence the post-conflict political landscape, giving rise to a hybrid political order in which democratic institutions formally exist but function in parallel with clientelistic practices and elite-driven governance. The study concludes that without addressing the entrenched neopatrimonial system, post-conflict democratization in Poso will remain limited, and power will continue to circulate within narrow elite networks rather than being shared more broadly across society.
Maqashid sharia and corporate sustainability under financial vulnerability Wulandari, Linda Ayu; Paulus, Hendro; Melzatia, Shinta; Oktris, Lin; Akbar, Taufik
Indonesia Auditing Research Journal Vol. 15 No. 1 (2026): March: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/arj.v15i1.640

Abstract

This study examines the effect of CSR, Islamic CSR, and environmental quality on corporate performance, measured by profitability and growth, with financial vulnerability as a moderating variable. This research will conduct with Moderated Regression Analysis of panel data from 108 observations basic material entities achieving PROPER on 2021-2024 by Ministry of Environment and Forestry of Indonesia Republic, which Islamic CSR is measured using a GRI-Maqasid Index, CSR using the GRI Standards 2021, and financial vulnerability with DER, use EViews 13. The results show that CSR and Islamic CSR positively affect profitability but do not significantly firm growth. In contrast, environmental quality negatively affects short-term profitability yet supports growth. Financial vulnerability moderates these relationships by weakening the profitability effects of CSR and ICSR, while also reducing the positive influence of environmental quality on corporate growth. The findings highlight aligning ethical, social, and environmental strategies grounded in Maqasid Sharia with financial conditions to sustain long term corporate performance. This study compares Islamic CSR and CSR in a single framework, using profitability and growth as well as financial vulnerability, revealing the role of ethical orientation and financial constraints on long term corporate performance.
Analisis Faktor Yang Mempengaruhi Penggunaan QRIS Dalam Transaksi Keuangan Aparatur Sipil Negara (ASN) Muslihatul Habbah, Siti Mauludah; Maheri Laksono, Sonny Subroto; Akbar, Taufik
Otonomi Vol 26 No 1 (2026): Otonomi
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/otonomi.v26i1.8861

Abstract

This study aims to analyze the factors that influence the intention of Civil Servants (ASN) in using QRIS, as well as the implications of the variables studied on the decision to use this system. The conclusion of the study provides a comprehensive overview of the relationship between individual factors, social factors, and supporting conditions with Intention to Use QRIS. The results show that Perceived Usefulness (X1) and Perceived Ease of Use (X2) have a positive effect on the intention of Civil Servants to use QRIS, indicating that the benefits and ease of use of the system increase user interest. Facilitating Condition (X4), Perceived Cost (X6), Promotional Activities (X7), and Attitude (X8) also have a significant effect, indicating that resource support, cost perception, promotional activities, and positive attitudes encourage system use. Conversely, Social Influence (X3) and Perceived Risk (X5) have no effect, indicating that social pressure or perceived risk are not determinants of intention to use QRIS. Simultaneously, these eight variables are proven to have a significant effect on Intention to Use QRIS. This finding confirms that civil servants' intentions are influenced by a combination of factors such as benefits, convenience, support, costs, promotions, and attitudes, which can be the basis for recommendations for QRIS implementation strategies in government environments.
Co-Authors 'Alimudin, 'Alimudin -, Bintari Puspitasari -, Rampeng A.A. Ketut Agung Cahyawan W Abdul Syukur Abdullah Khoir Riqqoh Abdullah, Buyung Lukman Abidin, Finekri Abo, Nekad Samudra Agoestina Mappadang Agung Wahyu Handaru, Indra Pahala, Agustin, Andhika Permana Ahmad Bahrudin Ahmad, Ramli Ahmadi, Ahwan Ahmadi, Ihwan Alfathani, Ahmad Soni Alfian, Faqih Alfikri Alimudin Alimudin, Alimudin Alvanny, Laura Vidya Alvita Sari Anin Ditto Anwar Allah Pitchay, Anwar Allah Ardhana Iswari, Wulan Ariyani, Fitria Arliano Satya Ongko, Jason Arnila Sandi Ayuanti, Rafikhein Novia Azi, Reza Satrio Azlia, Wifqi Badawi, Muhammad abu Al Khoir Zaki Basori, B Bin Rahmad, Khozaeni Darus, Febriansyah Deden Tarmidi Dewi Patwari, Intan Komala Dewi, Anita Sumelvia Dewi, Intan Komala Dewi, Yeni Kartika Dhika Yuan Yurisma Diana Ambarwati Dinata, Irfan perastya Dira Herawati Eka Supriatna Eko Tama Putra Saratian Elfrida Ratnawati Endah Kurniawati, Endah Endang Suswati 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 Gultom, Gertha Maria 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 Imron, Moh 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 Lestari, Veronika Nugraheni Sri Lin Oktris Listyani, Indah Luthviana, Dewi Nurika Sari M Ikhsan M. Jamal Abdul Nasir Machfudzhoh, Asih Machsunah, Siti Untari Maheri L, Sonny Subroto Maheri Laksono, Sonny Subroto Maheri, Sonny Subroto Maulidi, Dedi Menkher Manjas Mi’rojul Huda Miftahul Munir, Miftahul Mu'Tashim, Aan Mubarok, Ujang Syahrul Murdiyanto, Edi Muslihatul Habbah, Siti Mauludah 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 Paulus, Hendro 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 Rahmatiana, Mahira Sandria Ramadani, Sufi Nadya Firlian Ramadhani, Sylvi Chyntia Ramdan, Muh. Rais Reraldi, Mohammad Novito Rima Semiarty Sabarudin Muslim Santana, Sanny Saparuddin Mukhtar Sarwo Sucitra Amin Satriadi, Ari Septiani, Ilfa Shinta Melzatia Sholihah, Hikmatun SIGIT, PUTRA ARI Silfia Soni Agus Irwandi Sosilawati, Endang 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 Ubaid, Ahmad Hasan Udi Yuliarto Ujang Syahrul Mubarrok Ulfa, Nofi Hidayati Uli Pardede, Tiarma Ulul Azmi Victor Simanjuntak Wanra, Fadhlan Agusma Widdiyanti, Widdiyanti Wijaya, Diaz Ataya Larsen Wiwik Utami Wulandari, Linda Ayu yanti, Novia fitri Yennita Yongky Rangga Yuda Nugraha Yudhi Herliansyah Yulianti, Ana Yulimarni Yulimarni Yuniar Lestari Yusran Ibrahim Zaerofi, Afif Zulfia Rahmawati Zulirfan Zulirfan, Zulirfan