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All Journal Jurnal Reviu Akuntansi dan Keuangan The Indonesian Accounting Review TEMA (Jurnal Tera Ilmu Akuntansi) The International Journal of Accounting and Business Society MIX : Jurnal Ilmiah Manajemen Jurnal Bisnis, Manajemen, dan Informatika Journal of Livestock Science and Production Jurnal AKSI (Akuntansi dan Sistem Informasi) Assets: Jurnal Akuntansi dan Pendidikan INVENTORY: JURNAL AKUNTANSI International Journal of Social Science and Business JIA (Jurnal Ilmiah Akuntansi) Jurnal Akuntansi dan Keuangan Quantitative Economics and Management Studies Jurnal Akuntansi dan Keuangan Journal of Accounting Research, Organization and Economics (JAROE) Eduvest - Journal of Universal Studies Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Asian Journal of Management, Entrepreneurship and Social Science
Syaiful Iqbal
Universitas Brawijaya
Aerospace Engineering Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Mathematics Neuroscience Social Sciences Veterinary Other

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Government Budgetary Slack (Case Study at The Directorate General of Highways Ministry of Public Works and Housing) Putra, Adestya Bismandoko Haryantono; Nurkholis, Nurkholis; Iqbal, Syaiful
Eduvest - Journal of Universal Studies Vol. 3 No. 9 (2023): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v3i9.910

Abstract

The purpose of this study is to get an in-depth picture of how the practice of revenue budget gaps in the public sector can occur and the factors that drive it. This research uses qualitative research methods with a case study approach. Data collection was conducted through interviews and supported by documentation and direct observation, the informants involved in this study were managers responsible for the revenue budgeting process at each level. The practice of budget gaps is more aimed at avoiding the risk of not achieving the target, this is also because there is no reward and punishment system for achieving revenue targets. The results showed that pseudo-budget participation and information asympization triggered budget gaps. Factors The lack of strict supervision in the budgeting process and access to stagnant information make the budget gap continue to occur. The risk of this gap practice is that the organization does not know the true optimal potential and the loss of potential income from asset utilization.
The Effects of Female Board of Director, Female Audit Committee, and CEO Power on Carbon Emission Disclosure Yesa, Kristianing; Iqbal, Syaiful
Jurnal Akuntansi dan Keuangan Vol. 14 No. 1 (2026): Jurnal Akuntansi dan Keuangan : Maret 2026
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v14i1.24687

Abstract

Carbon emission disclosure in Indonesia remains voluntary, leading to substantial variation in reporting practices across firms. This study examines the effects of female board members, the presence of female audit committee members, and CEO power on carbon emission disclosure among companies listed in the IDX LQ45 Low Carbon Leaders index during 2022–2023. Using purposive sampling and multiple linear regression, the study finds that female board representation has no significant effect on carbon emission disclosure, whereas female audit committees and CEO power positively affect it. Management ownership, as a control variable, shows a significant negative effect. This study offers novel evidence by differentiating the effectiveness of gender diversity across governance layers and jointly examining executive ownership power within a low-carbon index in an emerging market context. The results provide relevant implications for sustainability-oriented governance design and investment evaluation.
Guardians or Accomplices? Institutional Ownership and Corporate Tax Avoidance: A Meta-Analysis Ema Aulia Erwanti; Erwin Saraswati; Syaiful Iqbal
Jurnal Akuntansi dan Keuangan Vol. 28 No. 1 (2026): MAY 2026
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.28.1.74-88

Abstract

Tax avoidance remains widespread, and prior studies report inconsistent results regarding how institutional ownership relates to tax avoidance. To date, no study has employed a meta-analytic approach to examine the nexus between institutional ownership and tax avoidance. This study aims to investigate the effect of institutional ownership on tax avoidance, considering the moderating roles of measurement diversity in tax avoidance and state legal systems. A meta-analytic method was applied to 72 studies from 46 articles (totaling 917,813 observations). This study proves that institutional ownership can effectively limit tax avoidance behavior. However, the diversity of tax avoidance measures and the country's legal system greatly influence its effectiveness. In particular, countries with common law systems are better able to suppress tax avoidance behavior than countries with civil law systems.
The Effect Of Total Asset Turnover, Inventory Turnover And Receivable Turnover On The Stock Price Aswidisukma, Eling Shidqi; Iqbal, Syaiful
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 2 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.2.434

Abstract

Stock prices reflect the value of the company. If the company is performing well, investors will take this as a positive signal to buy shares. This is in line with signal theory, which understands how the market reacts to information provided by the company in its decision-making. This study aims to test and analyze the effect of activity ratios, namely total asset turnover, inventory turnover, and receivable turnover, on the share prices of companies in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) in 2013 - 2022. The population of this study is 34 companies, and the sample of this study is 18 companies selected by purposive sampling method. The data used are secondary in the form of company financial reports published on the IDX website or the official website of each company. This study uses multiple linear regression data analysis techniques in the IBM SPSS Statistics 25 application. The results show that total asset turnover affects stock price, inventory turnover affects stock price, and receivable turnover affects stock price. Abstract Harga saham mencerminkan nilai dari perusahaan. Apabila perusahaan memiliki kinerja yang baik, investor akan menerima hal tersebut sebagai sinyal positif untuk membeli saham. Hal ini sejalan dengan teori sinyal yang memahami bagaimana pasar akan bereaksi dalam pengambilan keputusan terhadap informasi yang disampaikan oleh perusahaan. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh dari rasio aktivitas, yaitu perputaran total aset, perputaran persediaan, dan perputaran piutang terhadap harga saham pada perusahaan sub sektor makanan dan minuman yang tercatat di Bursa Efek Indonesia (BEI) tahun 2013 – 2022. Populasi penelitian ini sebanyak 34 perusahaan dan sampel penelitian ini dipilih dengan metode purposive sampling sebanyak 18 perusahaan. Data yang digunakan adalah data sekunder berupa laporan keuangan perusahaan yang telah dipublikasikan pada situs BEI atau situs resmi masing-masing perusahaan. Penelitian ini menggunakan teknik analisis data regresi linear berganda pada aplikasi IBM SPSS Statistics 25. Hasil penelitian menunjukkan bahwa perputaran total aset berpengaruh terhadap harga saham, perputaran persediaan berpengaruh terhadap harga saham dan perputaran piutang berpengaruh terhadap harga saham.
Implementation Of Tax Planning As An Effort To Reduce Company Income Tax Liabilities (Case Study Of Pt X) Regina Nadya Wira Shaharani; Iqbal, Syaiful
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 4 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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

Abstract

This study aims to give some tax planning alternative schemes that could be implemented at PT X to save its corporate income taxes. This study uses a qualitative approach with PT X’s financial report for 2022 and 2023 as research objects. This study results on three tax plan alternative schemes that minimize corporate income taxes of PT X. The first scheme is done by changing PT X’s inventory valuation method, from FIFO to the average method. The second scheme is done by maximalizing software amortization costs which have never been calculated. The third scheme is done by allocating employee allowance cost to scholarship program on corporate social responsibility cost. The combined-strategy scheme is done by implementing three strategies in every scheme all at once. These schemes are compared to determine the best tax-saving recommendation using the tax retention rate calculation. As the calculation result the best scheme to implement by PT X is combined-strategy scheme with its tax retention rate of 89%.
Co-Authors Ainun Nisa Alfrida Fitriana Aswidisukma, Eling Shidqi Bambang Hariadi Budi Santoso Debby Prima Andriawan Deuis Fitriani Dhea Giska Sampe Toding Diana , Shelly Eko Ganis Sukoharsono Ema Aulia Erwanti Erianto Paembonan Erwin Saraswati Erwin Saraswati Fitri Andriani, Fitri gerrits, Tien Vanenssia Wehelmina Hendrastuti, Ranindya Intan Nurbaiti Fawziah Khusniyah Tri Ambarukmi Kurnia Islamia Maulana Tri Andhani Moh. Khoiru Rusydi Mohamad Khoiru Rusydi Monica Sonia Indri Pradipta Novayanti, Nina Nurkholis Nurkholis Nurul Fachriyah Putra, Adestya Bismandoko Haryantono Putri Wulanditya Ranindya Hendrastuti Regina Nadya Wira Shaharani Rifka Triyanto Rika Nur Widiastutik Rio Kayisa Roekhudin Roekhudin, Roekhudin Samhadi Setyaningsih, Rayi Solikhatin, Aulia Putri Trisno, Sutrisno Ujan Satrio Widiastutik, Rika Nur Wuryan Andayani Yesa, Kristianing Yosephine Laura Raynardia Esti Nugrahini Yulitasari, Isakiwit Zahra