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All Journal Marine Fisheries: Jurnal Teknologi dan Manajemen Perikanan Laut JURNAL AKUNTANSI DAN AUDITING JURNAL BISNIS STRATEGI Diponegoro Journal of Accounting The Journal of Experimental Life Sciences (JELS) Jurnal Keuangan dan Perbankan Jurnal Filsafat Trikonomika: Jurnal Ekonomi Research Journal of Life Science Journal of Environmental Engineering and Sustainable Technology JFMR (Journal of Fisheries and Marine Research) Jurnal Bioedukatika EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Proaksi Jurnal Agroplasma Matan: Journal of Islam and Muslim Society Jurnal Riset Akuntansi Kontemporer The Indonesian Journal of Accounting Research LEGAL BRIEF Yumary: Jurnal Pengabdian kepada Masyarakat Jurnal Kewarganegaraan Journal of Economics Research and Social Sciences Widya Pranata Hukum : Jurnal Kajian dan Penelitian Hukum International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) Innovative: Journal Of Social Science Research Jurnal Suara Politik

Fuad Fuad

Accounting Department, Faculty Of Economics And Business, Diponegoro University

Author-ID : 267955

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Neuroscience Public Health Social Sciences Other

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THE EFFECTS OF AUDIT FEES, AUDIT QUALITY AND OWNERSHIP STRUCTURES ON TAX AGGRESSIVENESS: EVIDENCE FROM MANUFACTURING COMPANIES IN INDONESIA Paramita, I Dewa Ayu Diah Pradnya; Fuad, Fuad
JURNAL BISNIS STRATEGI Vol 32, No 1 (2023): July
Publisher : Magister Manajemen, Fakultas Ekonomika dan Bisnis Undip

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jbs.32.1.1-14

This study investigates the effect of audit fees, auditors’ quality, and ownership structure on tax aggressiveness in Indonesian manufacturing companies. The sample of this study is based on 132 firm-year observations of IDX-listed companies in Indonesia during the 2018–2021 periods. Our study relies on the panel regression models to test the hypotheses. The results show that audit fees, audit quality with auditor industry specialization proxies, and foreign ownership significantly affect corporate tax aggressiveness. We also find significant differences in tax aggressiveness in the period before and during the Covid-19 pandemic. Our study provides a significant contribution to the accounting literature on how corporate tax aggressiveness is determined by audit characteristics and ownership structure.

Persepsi Nelayan Mengenai Penangkapan Ikan dengan Dampak Rendah dan Hemat Bahan Bakar di PPN Brondong Lamongan Jawa Timur: Fisherman's Perception Regarding Life (Low Impact and Fuel Efficient) Fishing in Brondong Fishing Port Lamongan East Java Lelono, Tri Djoko; Fuad, Fuad; Gatut Bintoro; Destiana Hermanita; Mihrobi Khalwatu Rihmi; Anung Widodo; Mahiswara, Mahiswara
JFMR (Journal of Fisheries and Marine Research) Vol. 8 No. 1 (2024): JFMR on March
Publisher : Faculty of Fisheries and Marine Science, Brawijaya University, Malang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jfmr.2024.008.01.3

Pengelolaan perikanan merupakan komponen penting dari pengelolaan sumber daya perairan (stok spesies, dan lingkungannya). Sumber daya perikanan memiliki definisi yang komprehensif dan, secara umum, merujuk pada semua hewan yang sebagian besar menghuni habitat perairan dan ditangkap oleh manusia. Berkurangnya stok disebabkan tingginya produktifitas penangkapan, yang dipenggaruhi penggunaan armada alat tangkap. Armada alat tangkap harus dapat memperhitungkan setidaknya tiga dampak utama, yaitu: (1) dampak lingkungan, (2) dampak terhadap kelimpahan sumber daya dan (3) dampak pada target stok sumberdaya ikan. Penelitian ini dilakukan bulan Maret – Juni 2023 di Pelabuhan Brondrong. Metode yang digunakan pada penelitian ini adalah metode deskriptif dengan cara wawancara, observasi, dokumentasi Tujuan Penelitian ini mengetahu informasi nelayan sebagai pengguna langsung terhadap keberadaan sumberadaya ikan tentang Penangkapan ikan dengan dampak rendah dan hemat bahan bakar (LIFE (Low impact and Fuel Efficient) FISHING. Berdasarkan hasil penelitian Low Impact (Dampak Rendah), alat tangkap yang memiliki kontribusi paling besar terhadap lingkungan perairan yaitu cantrang dengan nilai 34%, alat tangkap payang sebesar 41%, pancing ulur 65%, dan rawai sebesar 64%. Jadi, alat tangkap yang memiliki kontribusi paling rendah adalah rawai dan pancing ulur, kemudian payang dan cantrang. Berdasarkan fuel efficient (efisiensi bahan bakar), alat tangkap yang memiliki tingkat efesiensi bahan bakar paling baik yaitu alat tangkap rawai dan pancing ulur dengan nilai 67%, kemudian payang dengan nilai 59%, dan cantrang dengan nilai 42%. Hal tersebut dikarenakan pengaruh ukuran kapal, jarak trip, dan lama trip kapal rawai dan pancing ulur dan rawai lebih sedikit dari alat tangkap payang dan cantrang . Hasil penelitian ini merekomidasi penggunaan alat tangkap rawai dan pancing dikarenakan ramah lingkungan dan efeisiensi bahan bahar.Fisheries management is essential to aquatic resource management (species stocks and their environment). Fisheries resources have a comprehensive definition and generally refer to all animals that predominantly inhabit aquatic habitats and are caught by humans. Stock depletion is caused by high fishing productivity, which is influenced by the use of fishing gear fleets. Fishing gear fleets must be able to take into account at least three main impacts, namely: (1) environmental impacts, (2) impacts on resource abundance, and (3) impacts on target stocks of fish resources. This research was conducted from March to June 2023 at Brondrong Harbor. The research methodology employed in this study is descriptive, utilizing interviews, observations, and documentation. The purpose of this study is to determine the information of fishermen as direct users of the existence of fish resources about Fishing with low impact and fuel-efficient LIFE (Low impact and Fuel Efficient) FISHING. Based on the Low Impact study results, the fishing gear with the most significant contribution to the aquatic environment is cantrang with a value of 34%, payang gear with 41%, handline with 65%, and longline with 64%. So, the fishing gear with the lowest contribution is longline and handline, then payang and cantrang. Based on fuel efficiency, the fishing gear with the best fuel efficiency is longline and hand line fishing gear with a value of 67%, then payang with a value of 59%, and cantrang with a value of 42%. This refers to the influence of vessel size, trip distance, and trip length of longline and handline and longline vessels which are less than payang and cantrang fishing gear. The study suggests using longline and fishing gear due to their environmental friendliness and material efficiency.

INCOME ANALYSIS OF DODOL AGROINDUSTRY BUSINESS (CASE STUDY: PASAR BENGKEL VILLAGE, PERBAUNGAN DISTRICT, SERDANG BEDAGAI REGENCY, NORTH SUMATRA PROVINCE) Fuad, Fuad
International Conference on Health Science, Green Economics, Educational Review and Technology Vol. 1 (2019): International Conference on Health Science, Green Economics, Educational Review and T
Publisher : Universitas Efarina

In accordance with this definition, it is permissible to add other ingredients in the manufacture of fruit dodol, such as glutinous rice flour, tapioca flour and coloring agents, as well as preservatives. The ingredients added must comply with not more than the specified rules. The dodol industry in Perbaungan District, especially in Pasar Bengkel village, is the most dominant agro-industry. The dodol agro-industry is not a new business for the local community. This activity has been going on for decades and is well known to many people, both at the local level and in North Sumatra Province and even dodol Pasar Bengkel has found a place as a souvenir which is in great demand by domestic tourists visiting Serdang Bedagei.

PENGARUH STRUKTUR KEPEMILIKAN, ATRIBUT DEWAN, DAN RISIKO KEBANGKRUTAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN: PERAN MODERASI KONVERGENSI IFRS Ariani, Desi; Fuad, Fuad
Diponegoro Journal of Accounting Volume 13, Nomor 1, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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

This study aims to examine the impact of ownership structure, board attributes, and bankcruptcy risk indicators on the timeliness of financial reporting with IFRS comvergence as a moderating variable. The independent variables used in this study are the foreign ownership, institutional ownership, board size, independent board membership, gender diversity, and bankcruptcy risk indicators. While the dependent variable used in this studyis the timeliness of financial reporting an IFRS convergence as the moderating variable in this study.The population in this study consist of mining companies that are listed on the Indonesia Stock Exchange (IDX) for the period 2018-2021. Purposive sampling is used to as the sampling method. This study uses panel data regression to examine ownership structure which consists foreign ownership and institutional ownership, board attributes which consists board size and independent board membership, gender diversity and bankcruptcy risk indicators on the timeliness of financial reporting and testing the moderating variable using the Moderated Regression Analysis.The results show that foreign ownership, board size, and bankcruptcy risk indicators have a significant effect on the timeliness of financial reporting, while institutional ownership, independent board membership, and gender diversity have no significant effect on the timeliness of financial reporting. IFRS convergence does not moderate the relationship that exist between foreign ownership, institutional ownership, board size, independent board membership, gender diversity, and bankcruptcy risk indicators with the timeliness of financial reporting.

PENGARUH PERUSAHAAN KELUARGA DAN PERAN KOMISARIS INDEPENDEN TERHADAP MANAJEMEN LABA (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2022) Novita, Trias Inggar; Fuad, Fuad
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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This research aims to examine the influence of family companies and independent boards of commissioners on earnings management. The independent variables used in this research are family companies and independent boards of commissioners. Control variables use company size, leverage, and company operating cash flow. Meanwhile the dependent variable is earnings management.The sample for this research is manufacturing companies in the consumer goods industrial sector listed on the Indonesia Stock Exchange during the 2021-2022 period. The research sampling method uses purposive sampling technique. The analysis technique used is multiple regression analysis technique.The results of this research show that only one hypothesis is supported, namely that an independent board of commissioners has a negative effect on earnings management, while the other hypotheses are not supported. Family companies have no influence on earnings management and independent boards of commissioners have no influence on family companies and earnings management.

PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE DAN MANAJEMEN LABA TERHADAP PENGHINDARAN PAJAK (Studi pada Perusahaan Non-keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022) Budiharto, Valentinus Arjuna; Fuad, Fuad
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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

Companies are required to pay taxes and be responsible to society by disclosing CSR. Agency theory states that companies view corporate expenses as agency costs that must be minimized. Companies use CSR costs as an earnings management strategy. CSR costs are considered a deductible expense to obtain low taxes. This strategy is called earnings management, as a first step to tax avoidance. This study aims to explain and analyze the effect of CSR disclosure and earnings management on tax avoidance.This research method is a quantitative method with a population of non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2019 - 2022. Sampling using purposive sampling technique with 84 sample results from 21 companies in 4 years. Tax avoidance is measured using Effective Tax Rates (ETR) by assessing the tax burden on profit before tax. CSR disclosure is measured by the Global Report Initiative (GRI-G4) based on the identification of items in the sustainability report with the content analysis method. Earnings management is measured using Discretionary Accruals (DA) or Jones Model. The analysis conducted is multiple liner analysis with the Generalized Least Square (GLS) method with E-views version 10 as an analytical tool.The results of this study explain that CSR disclosure has a negative effect on tax avoidance practices. Extensive CSR disclosure means that the company avoids tax avoidance practices. In the second test, earnings management has a positive effect on tax avoidance practices because the main motivation for earnings management is tax avoidance. In the third test, CSR has a negative effect on earnings management because with the company's responsibility to society and the surrounding area in accordance with stakeholder theory, companies tend not to carry out earnings management.

PENGARUH CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) (Studi Empiris pada Perusahaan Non Keuangan yang terdaftar di Bursa Efek Indonesia Tahun 2015 - 2021 Sirait, Kevin Nicholas; Fuad, Fuad
Diponegoro Journal of Accounting Volume 13, Nomor 1, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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

This study aims to test and find empirical evidence of the effect of corporate governance on ESG disclosure. The corporate governance attributes include institutional ownership, board size, gender diversity, proportion of independent commissioners, and size of the committee audit. The control variables in this study include firm size, leverage, and profitability. The Bloomberg database's ESG rating serves as a measure of the dependent variable, ESG disclosures. The population of this study uses non-financial companies listed on the IDX from 2015 to 2021. Total sample use amounted to 545, which was determined through purposive sampling with various criteria. The analysis method used is panel data regression, considering the number of companies and years of observation used in this study. The results of this study show that the proportion of independent commissioners has a positive effect on ESG, and institutional ownership has a negative effect on ESG. Meanwhile, other attributes have no relationship to ESG disclosure.

Nilai-Nilai Pendidikan Islam Dalam Tradisi Kenduri Di Dusun Sumber Desa Lumajang Kabupaten Wonosobo Fuadi, Salis Irvan; Fuad, Fuad; Zuhdi, Ahmad
Matan : Journal of Islam and Muslim Society Vol 4 No 2 (2): Matan: Journal of Islam and Muslim Society Vol 4 (No 2) 2022
Publisher : Institute of Research and Public Service Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.matan.2.4.2.6341

The values of Islamic education are something that becomes a belief and encourages people to always do good in life, both in family life, society, and relationships with God. While the Kenduri tradition is a tradition that is still carried out and maintained by the people of the Sumber hamlet. The objectives of this study are: 1) to find out about the procession of the Kenduri Tradition implementation; 2) to know the values of Islamic education in the Kenduri tradition; 3) to find out the meaning of the Kenduri tradition for the people of Sumber Hamlet. In this study, using a qualitative approach with the type of field research field research that is descriptive because the author will describe and describe in full and in depth social reality based on existing facts, so that the characteristics, characters, characteristics and models of the phenomenon are described. The data were obtained from the informants using interview, observation and documentation techniques, then analyzed the data obtained, then data reduction, data presentation, and conclusions were drawn from the research. From the research carried out, the research results obtained consisted of: the procession of implementing the Kenduri tradition, which begins with a pilgrimage to the grave, then welcomes from the sohibul hajat, tahlilan together, recites a prayer together, and closes by eating a meal together, after that gets a blessing. in the form of food to take home. The values of Islamic education contained in the Kenduri Tradition include: the value of faith education, the value of moral education, the value of worship education, and the value of social education. The Kenduri tradition has a great meaning for the people of Sumber hamlet, as an embodiment of gratitude to God for the blessings and gifts that have been given, and is a form of servitude to God and creates a closeness of togetherness between the people, and has benefits, especially strengthening ties of friendship.

Preferensi dan Kepuasan Petani Terhadap Penggunaan Benih Padi Unggul Jenis Ciherang di Desa Aras Kabu Kecamatan Beringin Kabupaten Deliserdang Adriansyah, Adriansyah; Fuad, Fuad; Hakim, Mukti; Sulistia, Sulistia
JURNAL AGROPLASMA Vol 10, No 1 (2023): JURNAL AGROPLASMA VOLUME 10 NO 1 TAHUN 2023
Publisher : UNIVERSITAS LABUHANBATU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/agroplasma.v10i1.4171

In Indonesia, rice is the main food crop besides corn, sago and tubers. The choice of rice as the main source of carbohydrates is because rice has superior plant characteristics when compared to other carbohydrate sources. In cultivating seed crops to be one of the main factors that determine success. Much of the increase in rice production has been supported by quality (certified) seed farmers. Rice production in North Sumatra in 2021 amounted to 2,126,765 tons of dry milled grain (GKG) experienced an increase in production of 330,665 tons compared to 2020, in 2004 rice production in North Sumatra only reached 1,796,100 tons. The increase in production was due to an increase in the harvested area of 424,650 hectares in 2021, when compared to the harvested area in 2020, namely the harvested area of only 366,590 hectares. think about the expected performance (results), if the performance is below expectations, the customer is not satisfied. If the performance meets expectations, the customer is satisfied. If the performance exceeds expectations, the customer is very satisfied or happy. This research was conducted in the village of Aras, District of Deli Serdang, using the non-probability sampling method. The results showed that farmers' preferences and satisfaction with the attributes of planting rice using Ciherang seeds were sufficient to satisfy farmers.Â Keywords: Rice, Chiherang, Satisfaction, farmers

The Effectiveness and Distribution of Fishing Light Attractors on the Stationary Lift Net fuad, Fuad; Primyastanto, Mimit; Pranowo, Doddy; Maulana, Eka; Sari, Wahida Kartika; Surpiyadi, Supriyadi
Research Journal of Life Science Vol 9, No 1 (2022)
Publisher : Direktorat Riset dan Pengabdian Masyarakat, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.rjls.2022.009.01.2

A stationary lift net requires an effective fishing light attractor. The intensity and distribution of light are important factors to increase the effectiveness of fishing light attractors. This study aimed to probe the distribution of light intensity and its effect on the effectiveness of fishing light attractors. This research employed a descriptive-comparative method by comparing the effectiveness of LED lights with kerosene lights. The results showed that the concentration of fish school in LED lights was at a depth of 4–10 m with a light intensity of 1x10-8– 10x10-8W/cm2, while the kerosene lights was deeper than LED lights at a depth of 8–12 meters with a light intensity of 1x10-8– 10x10-8W/cm2. The distribution of fish schools from LED lights tends to be concentrated and form larger schools than kerosene lights. The optimum light intensity of LED and kerosene lights was almost the same, in the range of 1x10-8– 10x10-8W/cm2, with concentrations of fish schools reaching 65% and 64%, respectively. The total catch of LED lights fish during eight fishing trips was 168.5 kg or an average of 21.06±2.32 kg/trip, while the total catch of kerosene lights was 139.6 or an average of 17.5±1.98 kg/trip.

Co-Authors Abdul Malik Aditya Damarjati Adriansyah Adriansyah Agus Satrya Wibowo Ahmad Zuhdi Alfa Angelina Donabella, Alfa Angelina Andhika Yudha Anggayasti, Wresti Listu Anis Chariri Anita Septiyani, Anita Anung Widodo Aulizza Abdul Fanni Bentar Wibisono Budiharto, Valentinus Arjuna Catra Lestari Rachmawati Dani Angga Nugroho Darmawan Okto Sutjipto Desi Ariani Destiana Hermanita Dewa Gede Raka Wiadnya Diajeng Tri Anggarawati Dian Sastriana Eko Sulkhani Yulianto Fatul Lathiifah, Ofii Fierda Shofa Fitri Handayani Gatut Bintoro Gea, Fandersius Ghiffari, Panji M Hakim, Muhammad Taufiqul Hakim, Mukti Handoko, Maria Evelyn Jenita Hariati, Anik Martinah Hidayah, Lisa Nur Ika Natasya Imamudin Yuliadi, Imamudin Irny Astuti Amalia Kelik Endro Suryono Koento Wibisono S., Koento Lathiefatunnisa Nur Islam Lida Febi Almira, Lida Lizar, Sofi Nuril Maharani, Solehah Ayu Mahiswara, Mahiswara Maulana, Eka Maya Indriastuti Maya Indriastuti Mihrobi Khalwatu Rihmi Mimit Primyastanto Mochammad Riyanto Muhammad Ibnu Hakim Mukti Bagus Susilo Munawar, Said Nadhilla Mazaya Nano Siswanto Novita, Trias Inggar Nuriyah, Nourmala Chandra Ontran Sumantri Riyanto P. Hardono Hadi, P. Hardono Paramita, I Dewa Ayu Diah Pradnya Pramudia, Zulkisam Pranowo, Doddy Prasetyo Aji, Bagus Prayogo, Tribudi Rachel Ayu Setyaningrum Rahmi Nurdiani Ramabaskara, Rio Rihmi, Mihrobi Khalwatu Risqiana, Mega Asri Rob Berkhof Rr Diana Atika Ghozali Sabat Adrian Kayoi Salamah, Lutfi Nimatus Salis Irvan Fuadi Samuel Braindies A. S Sari, Wahida Kartika Saskia Febby Maharantika Sirait, Kevin Nicholas SULISTIA, SULISTIA Sunardi Sunardi Supriyaningsih, Supriyaningsih Surpiyadi, Supriyadi Theresia Margaretha Oktavia Tri Djoko Lelono Tumulyadi, Agus Waliyuddin, Achmad Wazir Mawardi Widodo, Anung Wisnu Prima Sakti Yanuar Cristie Yuwono Yuwono

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