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All Journal Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) Jurnal Pendidikan Akuntansi (JPAK) Jurnal Riset Akuntansi dan Bisnis IMAGE JURNAL ILMU MANAJEMEN DAN BISNIS Journal of Business Management Education (JBME) Jurnal Mirai Management Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi MANAJERIAL Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) JURNAL TEKNIK INFORMATIKA DAN SISTEM INFORMASI YUME : Journal of Management Jurnal Pendidikan Akuntansi dan Keuangan (JRAMB) Jurnal Riset Akuntansi Mercu Buana Jurnal Review Pendidikan dan Pengajaran (JRPP) Organum: Jurnal Saintifik Manajemen dan Akuntansi KREATIF : Jurnal Ilmiah Prodi Manajemen Universitas Pamulang JURNAL AKUNTANSI JIKA (Jurnal Informatika) Nusantara Science and Technology Proceedings Oikos - Nomos : Jurnal Kajian Ekonomi dan Bisnis Jurnal Bisnis Mahasiswa Journal of Financial and Tax MES Management Journal JURNAL AKUNTANSI DAN BISNIS Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Audit dan Perpajakan Jurnal Sosial-Politika Innovative: Journal Of Social Science Research Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Manajemen dan Ekonomi Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Journal of Management and Innovation Entrepreneurship (JMIE) JEBD MARAS : Jurnal Penelitian Multidisplin Jurnal Ekonomi dan Pembangunan Indonesia Jurnal Riset Ilmiah Jurnal Akuntansi, Perpajakan dan Auditing Journal of Islamic Contemporary Accounting and Business Jurnal Manajemen dan Pemasaran Journal of Social Science and Humanities Amnesty: Jurnal Riset Perpajakan Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)
Ida Farida Adi Prawira
Universitas Pendidikan Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Physics Public Health Social Sciences Other

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Strategi Mengatasi Data Breaches di Era Industri 4.0: Kasus Data Breaches Bank Rakyat Indonesia Annisa Ayu Handayani; Balqis Naura Izzati; Diana Nur'azzah; Khoirunnisa Khoirunnisa; Ida Farida Adi Prawira
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 3 No. 2 (2025): April : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v3i2.3170

Abstract

To analyze the strategies implemented by Bank Rakyat Indonesia (BRI) in addressing data breaches in the Industry 4.0 era by identifying contributing factors such as user awareness, security system weaknesses, and the effectiveness of mitigation policies. This study uses a qualitative approach with descriptive methods through document analysis with purposive sampling techniques of official BRI reports and relevant scholarly literature. The research findings indicate that the main causes of data breaches are low digital security awareness, weaknesses in authentication systems, and the rise of phishing attacks. BRI has responded by implementing several key strategies, including digital literacy education, the use of layered security technologies such as multi-factor authentication and AI-based transaction monitoring, as well as early detection and incident response systems. These measures have successfully prevented hundreds of thousands of unauthorized access attempts throughout 2023. The implications of this study emphasize that increasing public awareness of digital security and continuously improving technological infrastructure are crucial steps in minimizing data breach risks and enhancing public trust in digital banking services.
Peran Transparansi dan Akurasi terhadap Pengungkapan Skandal Korupsi PT ANTAM Tbk Lutvie Novita Zalwa; Milasiti Nursadiyah; Zahwa Nur Hasya; Ida Farida Adi Prawira
JURNAL RISET MANAJEMEN DAN EKONOMI (JRIME) Vol. 3 No. 2 (2025): April : JURNAL RISET MANAJEMEN DAN EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrime.v3i2.3171

Abstract

The corruption case at PT ANTAM Tbk reflects weaknesses in transparency and accuracy within corporate management and the supervisory system in Indonesia. This study aims to analyze the role of transparency and accuracy in uncovering the corruption scandal at PT ANTAM Tbk, the corruption schemes involved, and their impact on public and investor trust. The research employs a qualitative approach using a case study analysis based on secondary data from financial reports, news articles, and legal documents. The findings reveal that financial report manipulation and ineffective supervision contributed to corrupt practices. Moreover, governance transparency failures have eroded stakeholder trust, negatively affecting business stability and investments. Therefore, reforms in corporate transparency and accuracy systems are crucial steps to prevent similar cases in the future.   Keywords: Accuracy, Corruption, Transparency. The corruption case at PT ANTAM Tbk reflects weaknesses in transparency and accuracy within corporate management and the supervisory system in Indonesia. This study aims to analyze the role of transparency and accuracy in uncovering the corruption scandal at PT ANTAM Tbk, the corruption schemes involved, and their impact on public and investor trust. The research employs a qualitative approach using a case study analysis based on secondary data from financial reports, news articles, and legal documents. The findings reveal that financial report manipulation and ineffective supervision contributed to corrupt practices. Moreover, governance transparency failures have eroded stakeholder trust, negatively affecting business stability and investments. Therefore, reforms in corporate transparency and accuracy systems are crucial steps to prevent similar cases in the future. 
Mengidentifikasi Tantangan yang Dihadapi Perusahaan dalam Pengimplementasian Aspek Sosial pada Prinsip ESG (Environtmental, Social, and Governance) Aghnia Rahma Fauziah; Diva Yulianita; Pradita Salsabila Nurhasanah; Ida Farida Adi Prawira
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 3 No. 3 (2025): Agustus : Jurnal Ekonomi dan Pembangunan Indonesia
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jepi.v3i3.1631

Abstract

As global attention to sustainability increases, the implementation of Environmental, Social, and Governance (ESG) principles has become increasingly important in the business world. However, the social aspect of ESG is often overlooked compared to environmental and governance aspects. This study aims to identify and analyze the challenges faced by companies in implementing the social aspect of ESG through a literature review of various academic sources. The findings indicate that companies encounter challenges such as limited understanding, resource constraints, organizational cultural barriers, regulatory uncertainty, and stakeholder pressure. This research provides insights into the obstacles and potential strategies that companies can adopt to address them. However, the study is limited by its reliance on literature alone, highlighting the need for future research using primary quantitative or qualitative data to strengthen these findings.
Peran Conflict of Interest: Analisis Korupsi 271T oleh Harvey Moeis Natatsa Salsabila; Khalisya Putri Koeswanti; Rafsya Aulia Putri; Yoana Khairunissa Santi; Ida Farida Adi Prawira
Lokawati : Jurnal Penelitian Manajemen dan Inovasi Riset Vol. 3 No. 3 (2025): Mei : Jurnal Penelitian Manajemen dan Inovasi Riset
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/lokawati.v3i3.1784

Abstract

Conflicts of interest in corruption cases often involve abuse of power for personal gain. This article discusses the corruption case committed by Harvey Moeis with an emphasis on how conflicts of interest play a role in the occurrence of corruption. The purpose of this study is to analyze the link between conflicts of interest and corruption cases involving Harvey Moeis, its impact on law, ethics, and reputation, as well as find solutions to prevent similar cases. The methods used were purposive sampling in the selection of data sources as well as literature study to analyze related perspectives. The results of the analysis reveal that the corruption case involving Harvey Moeis demonstrates how financial conflicts of interest can culminate in abuses of power that harm the state and tarnish the law, ethics, and reputation. Strengthening regulation, transparency, law enforcement, and public participation as well as strengthening anticorruption institutions is therefore needed to prevent corrupt practices.
Sector-Specific Practices of Account Receivables in the Shanghai Stock Market Fayzieva, Munisa; Sofia, Alfira; Prawira, Ida Farida Adi; Ugli, Yusupov Komaliddin Bakhtiyor
Journal of Islamic Contemporary Accounting and Business Vol. 3 No. 2 (2025): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v3i1.507

Abstract

This study investigates the relationship between Price Close and Accounts Receivable (A/R) across five economic sectors: Technology, Consumer Cyclicals, Healthcare, Basic Materials, and Energy. A 2023 dataset of sector-specific financial metrics was analyzed using regression techniques to assess the impact of stock price movements on receivables management, with sector-specific coefficients calculated to explore distinct credit practices across industries. The results show a moderate positive correlation (r = 0.522) between Price Close and A/R, indicating that higher stock prices generally correspond with larger receivable balances. Regression analysis reveals that the Energy sector exhibits the most substantial coefficient ($290.42 million), reflecting sensitivity to market valuation. In comparison, the Technology sector shows a $117.0 million coefficient, tied to growth-oriented credit policies. The aggregate model explains 27.27% of the variance in A/R, emphasizing the sector-specific nature of this financial relationship. The findings enrich our understanding of how stock market performance influences corporate credit strategies and provide actionable insights for stakeholders in managing credit risks and aligning financial strategies with market conditions. This research uniquely emphasizes sector-specific variations in the linkage between stock prices and receivables management, offering a nuanced perspective on financial behavior and underlining the importance of contextualizing financial metrics within industry-specific frameworks. Future studies should expand the dataset and incorporate additional variables to comprehensively capture external influences.
Analisis Perbandingan Biaya Supply Chain Logistik Jepang dan Indonesia: Tinjauan Terhadap Aspek Etika, Transparansi, dan Keberlanjutan Hasana, Nabila; Rahma Malika Ayu, Alya; Hajj Arham, Muhammad; Aprilian Pratama Kusuma, Revanza; Farida Adi Prawira, Ida
Journal Social Politica Vol 6 No 1 (2025)
Publisher : Jurnal Sosial-Politika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54144/jsp.v6i1.105

Abstract

Logistics costs in Indonesia remain relatively high compared to Japan, despite both being archipelagic countries. The key differentiating factor lies in supply chain efficiency and procurement systems. Japan has optimized its supply chain through the adoption of technologies such as the Internet of Things (IoT), big data analytics, and artificial intelligence (AI), which enhance transparency and operational efficiency. Additionally, Japan’s e-procurement system and Just-in-Time (JIT) approach minimize procurement time and costs. The procurement process in Japan is also supported by strict supplier evaluations, supply chain diversification, and the implementation of sustainable practices such as green procurement and the circular economy. In contrast, Indonesia still faces challenges such as complex bureaucracy, limited infrastructure, and a lack of digital integration in supply chain management. By comparing logistics and procurement strategies between Indonesia and Japan, this study identifies strategic steps that can be implemented to improve supply chain efficiency in Indonesia, reduce logistics costs, and strengthen national economic competitiveness.
HUBUNGAN ANTARA MENYEIMBANGKAN LABA DAN TUJUAN BAGI PARA PEMANGKU KEPENTINGAN DAN PEMEGANG SAHAM DALAM MEWUJUDKAN KEBERLANJUTAN PERUSAHAAN UNILEVER Nurhidayah, Fadila; Setyaningtyas, Faridah Nur; Syakira, Nafila Ajra; Prawira, Ida Farida Adi
Jurnal Review Pendidikan dan Pengajaran Vol. 8 No. 2 (2025): Volume 8 No. 2 Tahun 2025
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v8i2.45085

Abstract

Dalam era bisnis modern, perusahaan dituntut menyeimbangkan laba (profit) dan tujuan sosial atau lingkungan (purpose). Unilever melalui Sustainable Living Plan (USLP), berhasil mengintegrasikan kedua konsep ini. USLP memiliki tiga tujuan yaitu meningkatkan kesehatan dan kesejahteraan lebih dari 1 miliar orang, mengurangi dampak lingkungan separuh dari operasinya, dan meningkatkan mata pencaharian jutaan orang dalam rantai pasokan. Unilever mengembangkan produk ramah lingkungan seperti Lifebuoy dan Love Beauty and Planet, mengurangi emisi karbon sebesar 70%, serta memberdayakan lebih dari 1 juta petani dan 100.000 perempuan melalui program Shakti. Artikel ini disusun menggunakan studi literatur dengan menganalisis 42 jurnal ilmiah, artikel, dan sumber relevan lainnya. Teknik analisis yang digunakan adalah analisis isi (content analysis). Keberhasilan Unilever tercermin dari pertumbuhan merek berkelanjutan yang 69% lebih cepat, peningkatan reputasi, dan daya tarik bagi konsumen serta investor yang peduli terhadap keberlanjutan.
Analisis Perpajakan atas Berbagai Sumber Penghasilan Berdasarkan Literatur Riview Tahun 2015-2025 Sopriyanti, Mita; Prawira, Ida Farida Adi
Jurnal Mirai Management Vol 10, No 2 (2025)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v10i2.9525

Abstract

Artikel ini mengkaji berbagai perlakuan pajak terhadap sumber penghasilan yang bervariasi berdasarkan tinjauan literatur antara tahun 2015 hingga 2025. Berbagai aspek perpajakan, termasuk pemahaman perpajakan, keadilan, diskriminasi, tarif pajak, sistem perpajakan, serta sanksi pajak, memiliki dampak signifikan terhadap persepsi dan perilaku wajib pajak dalam penghindaran pajak. Penelitian ini juga membahas efek dari tarif pajak marginal dan respons penghasilan dalam jangka panjang, serta implikasi dari kebijakan perpajakan terhadap kesejahteraan dan ketimpangan penghasilan. Penelitian ini menyoroti pentingnya kebijakan pajak yang optimal, termasuk perpajakan bagi individu, atlet profesional, dan pengusaha, serta bagaimana desain pajak dapat memengaruhi pasar tenaga kerja dan produktivitas. Selain itu, artikel ini menelaah respons terhadap penghindaran pajak berdasarkan distribusi penghasilan serta dampak dari kebijakan pajak terhadap pengalihan keuntungan perusahaan secara internasional. Hasil analisis menggunakan pendekatan literatur riview menunjukan bahwa dari 44 artikel yang dianalisis terdapat 32 artikel terindeks scopus yang pembahasanya relevan dengan teman penelitian ini, adapun tahun 2024 menjadi puncak banyaknya peneliti yang mempublikasikan penelitian terkait perpajakan sumber penghasilan. Dengan menggunakan berbagai metodologi yang diterapkan dalam literatur, artikel ini bertujuan untuk memberikan wawasan yang lebih mendalam mengenai dampak kebijakan perpajakan terhadap berbagai kelompok sumber penghasilan, dan kontribusinya terhadap perekonomian serta sistem perpajakan yang berkelanjutan.
Literatur Internasional Advance Pricing Agreement dan Implikasi bagi Regulasi Indonesia Sulastri, Sulastri; Prawira, Faisal Rahmat, Ida Farida Adi
YUME : Journal of Management Vol 8, No 3 (2025)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v8i3.9863

Abstract

Globalisasi ekonomi mendorong peningkatan transaksi lintas negara oleh perusahaan multinasional, khususnya dengan entitas afiliasi, yang menghadirkan tantangan dalam penetapan harga transfer. Praktik ini berisiko dimanfaatkan untuk pengalihan laba ke yurisdiksi pajak rendah, sehingga menggerus basis pajak negara asal. Advance Pricing Agreement (APA) merupakan instrumen yang dirancang untuk mengatasi permasalahan tersebut. Studi ini menggunakan pendekatan kualitatif melalui tinjauan literatur internasional guna menganalisis kerangka kebijakan APA dan implikasinya terhadap pengembangan regulasi di Indonesia. Hasil kajian menunjukkan bahwa APA secara umum efektif dalam mengurangi sengketa transfer pricing dan meningkatkan kepastian hukum, serta mendukung penerapan prinsip arm’s length dalam konteks reformasi perpajakan global pasca-BEPS. Namun, efektivitas implementasi APA bergantung pada kapasitas kelembagaan, kualitas data keuangan, dan komitmen politik nasional. Bagi Indonesia, perumusan kebijakan APA perlu mempertimbangkan manfaat potensial dan tantangan struktural secara holistik. Dengan pendekatan kontekstual dan adaptif, APA berpotensi menjadi bagian integral dari strategi reformasi perpajakan menuju sistem yang lebih transparan, adil, dan kompetitif secara global.Kata Kunci: Advance Pricing Agreement (APA), Transfer Pricing, Reformasi Pajak, Indonesia
PENGARUH ENVIRONMENTAL, SOCIAL AND GOVERNANCE PERFORMANCE TERHADAP EFISIENSI OPERASIONAL PERBANKAN YANG DIMODERASI OLEH ADOPSI INOVASI E-BANKING Putri, Amalia; Apandi, Nelly Nur; Prawira, Ida Farida Adi
SINERGI : Jurnal Riset Ilmiah Vol. 2 No. 9 (2025): SINERGI : Jurnal Riset Ilmiah, September 2025
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v2i9.1775

Abstract

This study aims to determine and explain the influence of environmental, social, and governance (ESG) perfomance and the adoption of e-banking innovations on banking operational efficiency, as well as how the interaction with the adoption of e-banking innovations moderates this relationship in banking companies listed on the Indonesia Stock Exchange for the period 2021-2024. The population in this study consists of banks listed on the Indonesia Stock Exchange, with a total population of 47 banks. The sampling method used in this study employs purposive sampling, resulting in 13 banks listed on the Indonesia Stock Exchange during the 2021-2024 period as the sample for the study. The research method used is a descriptive approach with a quantitative methodology. Multiple linear regression analysis and moderation regression analysis were used to test the effect of environmental, social, and governance (ESG) performance and e-banking innovation adoption on banking operational efficiency and its interaction with e-banking innovation adoption. The results of the study indicate that environmental, social, and governance (ESG) performance and the adoption of e-banking innovations influence banking operational efficiency. Furthermore, the interaction of e-banking adoption does not moderate the relationship between the influence of environmental, social, and governance (ESG) performance on banking operational efficiency
Co-Authors Abdurrauf Umar Abdurrauf, Umar Ade Irva Nursamsiah Adisty Gusfianura Afdhal, Mufridhal Jamaluddin Afrah Rafania, Talitha Afri, Annisa Aulia Aghnia Rahma Fauziah Agus Widarsono Ahmad Gunawan, Syahrul Akhmad Lutfi Al, Lena Amalia Putri, Amalia Amalia, Nadya Rizki Amir, Muhammad Raihan Anggasmara Putra, Angga Anggraeny, Nura Anis Paskalia Sariningsih Anisa Anisa Annisa Ayu Handayani Annisa Ayuningtyas Annisa Dwi Julianti Annisa Rifa'atul Mahmudah Annisa, Febri Aprilian Pratama Kusuma, Revanza Ayu Damayanti Aziza Regieta Adzani Baiturrahmi Nur Hizbandyah Balqis Naura Izzati Cahyaningtyas, Rahmayanti Camela, Mely Cantika, Resa Chiata Oktaverina Dara Putri, Kinanti Delina Herdian Septiani Desy Lutfiati Dewanto, Fiky Budi Dhever Hani, Rani Diana Nur'azzah Diva Yulianita Dzakiyyah, Bilqiis Hasna Elysia, Yasinta Gita Endarty, Kharisma Fadilla, Nadyanti Fanny Aulia Putri Faris Hafizh, Muhammad Farisha Eva Apriani Fauzia, Nasihah Fayzieva, Munisa Febri Annisa Febrian, Muhammad Habib Purnama Fiky Budi Dewanto Fitri Anggrayni Friti Anifa Fushila, Venna Hajj Arham, Muhammad Hasana, Nabila Herlina Herlina Iasha Nastitie Auliawati Rachma illa susilawati Irsyad Fauzan Prasetia Jessie Elita Tarihoran Junyes, Hendy Rizki Khalisya Putri Koeswanti Kharisma Endarty Khoirunnisa Khoirunnisa Khoirunnisa, Novita Kirana, Gaby Kudratov Azizbek Kustiawan, Memen Kustiawan, Memen Kusumojati, Putri Pramestiwi Labibah, Bintu Laras Silvia Liana Laela Khafidah Lilim Halimah Lingga, Angellee Gloria Lutfi Madani Lutfi Rifida Lutvie Novita Zalwa Maharani, Melani Defina Milasiti Nursadiyah Milasiti Nursadiyah Mitha Krismayanti Mochammad Reza Fadli Muarifah Ika Mardiani Muhamad Iqbal Naimul Firdaus Muhammad Fakhriansyah Kurniawan Muhammad Habib Purnama Febrian Muhammad Naufal Noorsyah Muhammad Raihan Amir Nailatul Fadhila Nasim, Arim Natatsa Salsabila Natawiria, Muhammad Dava Neng Inggrit Candi Kapuri Novelia Dwi Putri Novia Suherman Nugraha, Indri Nur Apandi, R Nelly Nur Kholishah, Auliya Nurhidayah, Fadila Nurrizkiana, Rika Nurrohmah Gika, Eline Nuha Pradita Salsabila Nurhasanah Purba, Olcha Amanatillah Putri Purnomo, Budi Supriatono Putri Dewita, Nur Azizyah Rafsya Aulia Putri Rahma Malika Ayu, Alya Rahmillah, Rahmi Maslahati Ramadhani, Aulya Marshanda Ramadhani, Raja Almas Rezza Regia Sugandi Rida Rosmawati Rika Nurrizkiana Rika Nurrizkiana Riska Aprilia, Riska Rista Sari Novareila Rosianti, Rosi Rozmita Dewi Yuniarti, Rozmita Dewi Ruth, Joy Noeliona Salsa Nurahma Salsabila, Nayla Yasmin Sari Damayanti, Sari Septira, Finky Setyaningtyas, Faridah Nur Shapna Rahma Dhani Shifa Miarti Aziza Siti Hasna Nur Azizah Siti Syarah Rahmawati Sopriyanti, Mita Sugandi, Rezza Regia Sulastri Sulastri Sulthan Yusuf Abdullah Suryadi, Ryan Syakira, Nafila Ajra Tiara Setra Linuhung Ugli, Gofirjonov Khabibullokh Nozim Ugli, Qudratov Inomjon Nemat Ugli, Yusupov Komaliddin Bakhtiyor Umarova Zulayho Verdi, Azzahra Yoana Khairunissa Santi Yulianti, Nanda Devi Zahwa Nur Hasya Zelina Amalia