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All Journal Infestasi Indonesian Journal of Sustainability Accounting and Management SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Jurnal Abdimas Mahakam AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Jurnal Abdimas Mandiri Jurnal Ilmiah Edunomika (JIE) Jurnal Informatika Ekonomi Bisnis Jurnal Riset Akuntansi Kontemporer Sricommerce: Journal of Sriwijaya Community Services Aptekmas : Jurnal Pengabdian Kepada Masyarakat Journal of Social Science Journal of Accounting Research, Organization and Economics (JAROE) Cerdika: Jurnal Ilmiah Indonesia Indonesian Journal of Sustainability Accounting and Management IIJSE Jurnal Semesta Ilmu Manajemen dan Ekonomi
Mukhtaruddin Mukhtaruddin
Universitas Sriwijaya, Faculty Of Economics, Palembang, Indonesia
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Effects of Stakeholder Engagement and Corporate Governance on Integrated Reporting Disclosure Isnurhadi Isnurhadi; Kurnia Widya Oktarini; Inten Meutia; Mukhtaruddin Mukhtaruddin
Indonesian Journal of Sustainability Accounting and Management Vol. 4 No. 2 (2020): December 2020
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v4i2.129

Abstract

Integrated reporting (IR), one of the latest developments in organizational reporting practices, collates important financial and non-financial information in an integrated and concise manner. This study aims to investigate the effects of stakeholder engagement and corporate governance on IR disclosure. In this study, stakeholder engagement was proxied by ownership concentration, the effective tax rate, leverage, and employee compensation, while corporate governance was proxied by the independent board of directors, frequency of audit committee meetings, and gender diversity. Using purposive sampling methods, the sample was selected from a population of companies listed on the LQ45 Index of the Indonesian Stock Exchange. A total of 22 companies that were consistently listed on the LQ45 index during the period 2013–2016 were selected. Panel data regression was employed to analyze the collected data. The results show that only employee compensation had a significant positive effect on IR disclosure while the other variables did not have any significant effect. The results of this study could be used to select the variables that companies must consider when preparing for their IR disclosure to stakeholder. 
Pengaruh Environment, Social, and Governance, dan Financial Distress terhadap Tax Aggressiveness di Indonesia: CEO Gender sebagai Variabel Moderasi Yassinta Agustini; Azwardi; Mukhtaruddin
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 3 (September 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i3.670

Abstract

This study aimed to identify the effect of environment, social, and governance, and financial distress on tax aggressiveness in Indonesia, with ceo's gender as a moderating variable. Agency theory, legitimacy theory, and upper echelon theory are used as the main frameworks. Data was collected from the annual reports of 31 consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange during 2012-2021. Panel data regression with a random effect model approach is used to test and analyze hypotheses. The results show that ESG has a negative and significant effect on tax aggressiveness. Financial distress has a positive and significant effect on tax aggressiveness. CEO gender as a pure moderator strengthens the relationship between ESG and tax aggressiveness. However, CEO gender does not moderate the relationship between financial distress and tax aggressiveness.
MARKET PERFORMANCE: THE EFFECT OF INTELLECTUAL CAPITAL AND INTELLECTUAL CAPITAL DISCLOSURE Mukhtaruddin Mukhtaruddin; Yulia Saftiana; Ely Riani; Emi Yulia Siska; Fadhil Yamaly
JRAK Vol 15 No 2 (2023): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v15i2.9593

Abstract

Intellectual Capital is a concept which gives new knowledge-based resources and optimally describes the intangible assets utilized. It enables a company to run its strategies effectively and efficiently without revealing its intangible assets such as knowledge, relationships and image in the financial report. These attributes create differences and describe the company’s future opportunities. The research therefore illustrated how Intellectual Capital (IC) and Intellectual Capital Disclosure (ICD) influenced the Market Performance (MP) by using the purposive sampling method. The data used is secondary which was obtained from 102 service companies listed in the Indonesian Stock Exchange (IDX) and analyzed using the multiple linear regression. The result of this research showed that both IC and ICD influenced the MP. This research indicated that the signal presented by the company through ICD minimized asymmetrical information. This proved that maximum management of the IC gave some added values capable of increasing competitive advantages.
PENGARUH ENVIRONMENT SOCIAL GOVERNANCE, KUALITAS AUDIT, RISIKO BISNIS TERHADAP NILAI PERUSAHAAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MODERASI (STUDI PADA PERUSAHAAN INDEKS ESG LEADERS YANG TERDAFTAR DI BURSA EFEK INDONESIA) Putri Balqis Sarah Dwipa; Mukhtaruddin Mukhtaruddin; Ika Sasti Ferina
JURNAL ILMIAH EDUNOMIKA Vol 8, No 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14249

Abstract

The study aims to examine and analyze the effect of environmental social governance (ESG), audit quality, and business risk on firm value, with earnings management as a moderating variable. The population of this research is companies listed on the Indonesia Stock Exchange and indexed ESG Leaders for the period 2018–2022. Based on the sampling method with purposive samplings in the study period of five years, 20 companies or 100 observation data were obtained. Data collection uses documentation techniques collected from sustainability reports and annual reports. The analysis technique is moderated regression analysis (MRA). The results of this study indicate that ESG disclosure and audit quality have a positive and significant impact on firm value, but business risk has no significant effect on firm value. Earnings management is able to moderate the ESG and audit quality of firm value, but earnings management has not been proven to moderate business risk; rather, it was an independent predictor of moderation that influenced firm value.
The Influence Of Intellectual Capital On Financial Performance In The Banking Sector Listed On The Indonesia Stock Exchange Ahmad Sahara; Marlina Widiyanti; Mu'izzuddin Mu'izzuddin; Mukhtaruddin Mukhtaruddin
Journal Of Social Science (JoSS) Vol 3 No 10 (2024): JOSS: Jurnal Of Social Science
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/joss.v3i10.376

Abstract

This study aims to analyze the influence of intellectual capital on financial performance in the banking sector listed on the Indonesia Stock Exchange (IDX), with Return on Assets (ROA) as the leading indicator. Intellectual capital is measured using Value Added Intellectual Coefficient (VAIC), which consists of three components: Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA). The quantitative method is used with secondary data from the annual financial statements of banking companies for the period 2018–2022. The sample consisted of 15 banks selected through the purposive sampling technique. The results of the regression analysis show that VACA, VAHU, and STVA have a significant and positive influence on ROA, which shows that investment in intellectual capital plays a vital role in improving bank profitability. These findings have implications that banks can prioritize human and structural capital development to enhance financial performance. The recommendations of this study include further exploration of the long-term impact of intellectual capital on various economic conditions.
Akurasi Klasifikasi Biaya terhadap Peningkatan Efisiensi Operasi, Efektivitas Keputusan Manajemen dan Kinerja Tania Haura Azahra; Nayla Zahiya Syifa; Nabiilah Putri; Mukhtaruddin
Jurnal Semesta Ilmu Manajemen dan Ekonomi Vol. 1 No. 4 (2025): Edisi Juni
Publisher : PT PUSTAKA CENDEKIA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71417/j-sime.v1i4.388

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh akurasi klasifikasi biaya terhadap peningkatan efisiensi operasi, efektivitas pengambilan keputusan manajemen, dan kinerja organisasi secara keseluruhan. Akurasi dalam mengklasifikasikan biaya merupakan faktor krusial dalam sistem akuntansi manajemen karena berdampak langsung pada informasi yang dihasilkan untuk pengambilan keputusan. Dengan metode studi literatur dan pendekatan deskriptif, penelitian ini menunjukkan bahwa akurasi klasifikasi biaya dapat mengurangi pemborosan, meningkatkan alokasi sumber daya, serta membantu manajemen dalam merumuskan strategi yang tepat. Hasil analisis mengindikasikan bahwa peningkatan efisiensi operasional dan efektivitas keputusan akan berdampak signifikan terhadap kinerja organisasi.
Studi Literatur Sistematis: Analisis CVP dan Profit Planning untuk Performa dan Efisiensi Marvin Franko; Muhammad Farhan; Mukhtaruddin
Jurnal Semesta Ilmu Manajemen dan Ekonomi Vol. 1 No. 4 (2025): Edisi Juni
Publisher : PT PUSTAKA CENDEKIA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71417/j-sime.v1i4.415

Abstract

Penelitian ini bertujuan untuk menganalisis peran analisis CVP dan perencanaan laba dalam meningkatkan performa dan efisiensi. Analisis CVP dan perencanaan laba adalah alat manajerial yang membantu untuk memahami hubungan biaya, volume penjualan dan keuntungan untuk mendukung keputusan strategis. Studi ini mengumpulkan dan menganalisis berbagai studi sebelumnya, seperti sumber jurnal dan buku yang membahas penerapan CVP dan perencanaan laba dalam meningkatkan efisiensi operasional, pengelolaan biaya dan optimalisasi kinerja keuangan
Studi Literatur Sistematis: Analisis Implementasi Kalkulasi Biaya Variabel dalam Akuntansi Manajemen pada Perusahaan Multinasional Mukhtaruddin; Ahmad Arif Aufar; M Farid Ammar
Jurnal Semesta Ilmu Manajemen dan Ekonomi Vol. 1 No. 4 (2025): Edisi Juni
Publisher : PT PUSTAKA CENDEKIA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71417/j-sime.v1i4.428

Abstract

Penelitian ini bertujuan untuk menganalisis implementasi kalkulasi biaya variabel dalam akuntansi manajemen pada perusahaan multinasional melalui pendekatan studi literatur sistematis (SLR) yang mencakup identifikasi, evaluasi, dan sintesis dari artikel terindeks dari Google Scholar, Scopus, ScienceDirect, serta buku teks yang dipublikasikan antara tahun 2015 hingga 2023. Hasil penelitian menunjukkan bahwa penggunaan analisis margin kontribusi melalui kalkulasi biaya variabel dapat meningkatkan transparansi pengambilan keputusan taktis, seperti penetapan harga dan pengelolaan produksi. Namun, metode ini juga menghadapi berbagai tantangan, termasuk perbedaan regulasi akuntansi antarnegara (SAK dan IFRS), volatilitas harga bahan baku, serta tekanan untuk memenuhi aspek keberlanjutan. Berdasarkan penelitian di berbagai industri seperti manufaktur, farmasi, ritel, dan logistik, diketahui bahwa kalkulasi biaya variabel efektif untuk efisiensi jangka pendek, tetapi kurang fleksibel dalam mengelola biaya strategis jangka panjang seperti investasi teknologi dan kepatuhan lingkungan. Studi ini merekomendasikan pengembangan model hybrid yang menggabungkan kalkulasi biaya variabel dan biaya berbasis aktivitas, serta perlunya pelatihan akuntansi multijurisdiksi dan integrasi teknologi digital seperti ERP dan AI. Dengan demikian, penelitian ini memberikan kontribusi bagi pengembangan sistem biaya yang lebih adaptif dan berkelanjutan dalam menghadapi kompleksitas lingkungan bisnis global yang dinamis.
Activity Based Costing : Efisiensi Biaya Produksi Atau Pemborosan Biaya Perusahaan? Rafi Fadhlurrahman; Mukhtaruddin Mukhtaruddin
Cerdika: Jurnal Ilmiah Indonesia Vol. 5 No. 3 (2025): Cerdika: Jurnal Ilmiah Indonesia
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/cerdika.v5i3.2575

Abstract

Penelitian ini merupakan systematic literature review (SLR) yang bertujuan untuk mengevaluasi pengaruh metode Activity-Based Costing (ABC) terhadap efisiensi biaya produksi dalam konteks perusahaan. Dengan menganalisis 40 artikel yang terindeks di Scopus yang relevan dengan topik ini, penelitian ini mengungkapkan bahwa penerapan metode ABC dapat meningkatkan efisiensi biaya produksi. Namun, hasil tersebut tergantung pada beberapa faktor, termasuk cara implementasi dan dukungan infrastruktur yang ada. Ketika metode ABC diterapkan dengan benar dan disertai dengan infrastruktur yang memadai, perusahaan dapat mengoptimalkan proses produksinya dan mengurangi pemborosan biaya. Sebaliknya, penelitian ini juga menemukan bahwa bagi perusahaan berskala kecil yang tidak memiliki infrastruktur yang cukup, penerapan metode ABC dapat menjadi sumber pemborosan biaya. Hal ini disebabkan oleh tingginya biaya awal untuk implementasi dan kompleksitas yang melekat pada metode ini. Perusahaan-perusahaan kecil sering kali menghadapi tantangan dalam memahami dan menerapkan metode ABC secara efektif, yang dapat mengakibatkan kesulitan dalam analisis biaya dan pengambilan keputusan yang tepat. Oleh karena itu, penelitian ini menunjukkan pentingnya mempertimbangkan ukuran dan kapasitas perusahaan dalam memutuskan untuk menerapkan metode ABC. Temuan ini memberikan wawasan berharga bagi manajer dan pemangku kepentingan dalam menentukan strategi pengelolaan biaya yang lebih efisien dan efektif.
Environmental Responsibilities and Firms Financial Performance: A Systematic Review and Bibliometric Analysis Mohit Verma; Mukhtaruddin Mukhtaruddin
Indonesian Journal of Sustainability Accounting and Management Vol. 7 No. 1 (2023): June 2023
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v7i1.770

Abstract

The aim of this study is to present a systematic review and bibliometric analysis of 512 studies on environmental responsibilities and firm financial performance literature. The study aims to track the research trend and identify the reasons behind heterogeneity in the studied association. The Scopus database was comprehensively searched to collect bibliographic material, giving an overview of contributing and influential research areas, key authors, journals, and countries. Network visualization is used to identify clusters. Content analysis of the literature revealed the essential topics of the investigation. The systematic review revealed that geographical constraints, regulatory constraints, and lack of standardizability are significant reasons for heterogeneity. We identify three major researched areas: a) economic and financial impact, b) innovation, environment management system, and standards, and c) supply chain management development. Discussion on the significant clusters concludes that studies showing positive economic benefits dominate the literature. Overall, the results of different scientific production do not indicate consensus in one direction, but mixed results help to build a new perspective and expand the research horizon. Using a systematic process, this study recognizes the value-creation potential of proactive environmental management practices.
Co-Authors - Marthadinasyah Abu Kosim Agil Novriansa Ahmad Arif Aufar Ahmad Sahara Amalia Islami Anggia Marshanda Putri Asfeni Nurullah Azwardi Dewa Saputra Dewi Rina Komarawati Ely Riani Emi Yulia Siska Emylia Yuniartie Eric Purniawan Fuadah, Lukluk Hakiki, Arista Heni Kurnia Iisnawati, Iisnawati Ika Sasti Ferina Ika Sasti Ferina, Ika Sasti Inten Meutia Isnurhadi Isnurhadi Isnurhadi Isnurhadi Iwan Efriandy Kalsum, Umi Kencana Dewi Kurnia Widya Oktarini Luk Luk Fuadah M Farid Ammar M. Adam Marliana . Marliana Marliana, Marliana Marlina Widiyanti, Marlina Marvin Franko Maulana Yusuf Mohit Verma Mu'izzuddin Mu'izzuddin Muhammad Ario Permadi Muhammad Farhan Muhammad Iqbal Nabiilah Putri Nayla Zahiya Syifa Nopriyanto Nopriyanto Pandu Arya Dwikatama Parama Santati Putri Balqis Sarah Dwipa Rafi Fadhlurrahman Riesa Morita Yuliasari RIKA HENDA SAFITRI, RIKA Ririn Salfida Rizki Kusuma Damayanti Saputri, Nyimas Dewi Murnila Tania Haura Azahra Taufik . Taufik Taufik Tertiarto Wahyudi Ubaidillah ., Ubaidillah Yamaly, Fadhil Yassinta Agustini Yulia Saftiana Yuliani . Yunita, Dessy