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All Journal JURNAL ECONOMIA Jurnal Bisnis dan Ekonomi Jurnal Siasat Bisnis Jurnal Manajemen Bisnis Kinerja JBTI : Jurnal Bisnis : Teori dan Implementasi Jurnal Ilmiah Manajemen dan Bisnis (JIMB) MIX : Jurnal Ilmiah Manajemen Jurnal Ilmiah Manajemen "E M O R" JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Jurnal Inovasi Bisnis (Inovbiz) JRMSI - Jurnal Riset Manajemen Sains Indonesia Jurnal Riset Ekonomi dan Bisnis CAPITAL: JURNAL EKONOMI DAN MANAJEMEN Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Jurnal Ilmu Manajemen (JIMMU) Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Kajian Bisnis STIE Widya Wiwaha Procuratio : Jurnal Ilmiah Manajemen Sebelas Maret Business Review International Journal of Financial, Accounting, and Management International Journal of Economics, Business and Accounting Research (IJEBAR) Dinasti International Journal of Digital Business Management TheJournalish: Social and Government Economics and Digital Business Review Solusi: Jurnal Kajian Ekonomi dan Bisnis Studi Ilmu Manajemen dan Organisasi Jurnal Media Informatika Jurnal Arastirma juremi: jurnal riset ekonomi Jurnal Ekonomi Telaah Bisnis ProBisnis : Jurnal Manajemen Jurnal Minfo Polgan (JMP) JCOMENT (Journal of Community Empowerment) International Journal of Islamic Business and Management Review Reviu Akuntansi, Manajemen, dan Bisnis Journal of Innovation Research and Knowledge International Journal of Entrepreneurship and Business Management Asean International Journal of Business Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia International Journal of Business and Applied Economics (IJBAE) Indonesian Journal of Contemporary Multidisciplinary Research Benefit : Journal of Bussiness, Economics, and Finance International Journal of Asian Business and Management (IJABM) VISA: Journal of Vision and Ideas Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Innovative and Creativity International Journal of Management and Digital Business Jurnal Akuntansi Dan Manajemen Journal of Ekonomics, Finance, and Management Studies KINERJA : Jurnal Ekonomi dan Bisnis Jurnal Cendekia Ilmiah Balance: Jurnal Akuntansi, Auditing, dan Keuangan Arthatama: Journal of Business Management and Accounting IDEI: JURNAL EKONOMI & BISNIS
Miswanto Miswanto
STIE YKPN YOGYAKARTA
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Tax Risk, Tax Avoidance, and Corporate Risk: The Moderating Role of Board Gender in Indonesian Firms Khaeril Azmi; Baldirc Siregar; Frasto Biyanto; Miswanto Miswanto
Arthatama: Journal of Business Management and Accounting Vol. 9 No. 2 (2025)
Publisher : LifeSciFi

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Abstract

Tax risk and tax avoidance have attracted increasing academic attention due to their implications for corporate risk and governance. This study aims to examine the effect of tax risk and tax avoidance on corporate risk, with gender composition on the board of directors as a moderating variable. Focusing on industrial goods companies listed on the Indonesia Stock Exchange during the 2021–2023 period, this study analyzes 45 observations from 16 companies using panel data regression. Corporate risk is measured by stock return volatility, tax risk is proxied by tax liability uncertainty, and tax avoidance is calculated as the ratio of pre-tax profit to total assets. Gender is measured by the proportion of female directors. The results show that tax risk has a significant negative effect on corporate risk, indicating more prudent management under fiscal uncertainty. Conversely, tax avoidance has a significant positive effect, increasing cash flow volatility and reputation exposure. However, gender does not significantly moderate the relationship between tax avoidance and corporate risk, likely due to low female representation. These findings underscore the importance of fiscally conservative strategies and increasing gender diversity in corporate governance.
Reconceptualizing Smart Tourism Governance Beyond the City: A Bibliometric Analysis of Rural and Ecological Perspectives Andi Yulianto; Roby Setiadi; Miswanto Miswanto; Muhammad Iqbal Al-Banna Ismail
Reviu Akuntansi, Manajemen, dan Bisnis Vol 5 No 2 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v5i2.6419

Abstract

Purpose: This study maps the knowledge structure and thematic evolution of smart and rural tourism research, focusing on governance’s role in sustainability-oriented rural contexts. This addresses the conceptual imbalance in the literature, which remains largely urban-centric and technology-driven. Research Methodology: A bibliometric analysis was conducted on 114 articles indexed in the Scopus database using VOSviewer, including keyword co-occurrence, thematic clustering, and overlay visualization to identify major themes and research trends. Results: The findings indicate a rapid growth in smart tourism research; however, the literature is still dominated by technology-oriented and smart city perspectives. Seven thematic clusters were identified, revealing a fragmented knowledge structure in which rural, ecological, and community-based tourism remain peripheral to the core. Although governance and sustainability have gained increasing attention, their integration with core smart tourism concepts remains limited. Conclusions: This study proposes a rural-ecological governance perspective that positions governance as a mediating mechanism linking digital transformation, community participation, and ecological sustainability in rural tourism. Limitations: The analysis was limited to Scopus-indexed publications and did not incorporate empirical field-based evidence. Contributions: This study clarifies the intellectual structure of smart tourism research and offers a conceptual direction for future research and policy development in sustainable smart tourism.
PARASOCIAL RELATIONSHIP, AUDIENCE COMMENTS, INFLUENCER CREDIBILITY, BRAND TRUST, DAN PURCHASE INTENTION Vinsensia Tri Arisa; Haryono Subiyakto; Miswanto
Jurnal Akuntansi Dan Manajemen Vol 37 No 1 (2026): JAM Vol 37 No 1 April 2026
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v37i1.171

Abstract

This study analyzes parasocial relationships, influencer credibility, audience comment moderation, and their effects on brand trust and purchase intention on TikTok. Based on data from 174 active TikTok respondents, the results show that parasocial relationships influence influencer credibility, which in turn strengthens brand trust and purchase intention. However, audience comment moderation weakens this effect. These findings underscore the importance of influencer credibility in building brand trust and influencing purchase intention, especially on a social media platform with a high level of interaction like TikTok.
Pengaruh Makroekonomi dan Spillover Effect Harga Batubara Terhadap Harga Saham Perusahaan Batubara Mahendra, Rizky Cahya; Biyanto, Frasto; Miswanto, Miswanto; Siregar, Baldric
Journal of Innovative and Creativity Vol. 6 No. 2 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

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Abstract

The purpose of this study is to examine whether macroeconomic factors (inflation and SBIS) and coal prices affect the stock prices of coal production companies. The research adopts a quantitative approach using secondary data from the period 2017–2021, with a total of 244 observations. The data were analyzed using panel data analysis techniques. The population consists of 24 coal production company stocks, from which 4 samples were selected through purposive sampling. Statistical calculations were conducted using EViews software. The findings indicate that increases in stock prices of coal production companies are more effectively influenced by inflation and coal prices, both of which shape investors’ perceptions of the companies’ prospects. Inflation plays an important role as an external factor that can suppress stock prices through reduced purchasing power and increased economic uncertainty. In contrast, coal prices serve as a key indicator reflecting the companies’ performance and revenue potential. On the other hand, SBIS has not shown a significant effect on stock prices and therefore is not a primary factor in investment decision-making within this sector. Consequently, investors are advised to pay closer attention to inflation dynamics and coal price movements as a basis for investment considerations. Meanwhile, companies need to improve their operational performance and take advantage of favorable commodity price conditions to sustainably enhance firm value.
Pengaruh Cash Flow dan Debt terhadap Organizational Agility Ana Marcal; Baldric Siregar; Frasto Biyanto; Miswanto Muslim; Hernandi J
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 7 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i7.8756

Abstract

This study's goal is to investigate how cash flow, debt, and profitability affect Indonesian public firms' adaptability. The percentage of R&D, training, and education expenses compared to revenue is another way to define agility. According to the Dynamic Capabilities Theory, an organization must be able to react effectively and swiftly to changes in its surroundings. According to the study's findings, which were based on secondary data gathered from 21 companies' annual reports between 2021 and 2023 and analyzed using multiple linear regressions, cash flow significantly and favorably influences agility, while leverage significantly and unfavorably affects agility. Unexpectedly, profitability even has a negative big impact on agility, in contrast to expectations. These findings also support that internal financial stability, such as cash flow management and debt structure, will be of a critical importance for mobilizing organizational agility. This research suggests the significance of balance between financial performance and long-term investment in human resources development and innovation in order to form an adaptive and competitive organization.
PENGARUH TINGKAT KEMANDIRIAN, EFEKTIVITAS KEUANGAN DAN NILAI PERUSAHAAN TERHADAP KINERJA KEUANGAN Pratiwi, Chris Indah; Siregar, Baldric; Biyanto, Frasto; Miswanto, Miswanto
IDEI: Jurnal Ekonomi & Bisnis Vol 6 No 1 (2025): JUNE 2025
Publisher : Insan Doktor Ekonomi Indonesia (IDEI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38076/ideijeb.v6i1.325

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh tingkat kemandirian, efektivitas, dan nilai perusahaan pada kinerja keuangan. Metode yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan data sampel yang terdiri dari 36 observasi. Hasil analisis menunjukkan bahwa semua variabel independen, yaitu tingkat kemandirian, efektivitas, dan nilai perusahaan, memiliki pengaruh signifikan pada kinerja keuangan. Tingkat kemandirian dan efektivitas menunjukkan hubungan negatif, sementara nilai perusahaan memiliki hubungan positif dengan kinerja keuangan. Berdasarkan hasil uji F dan uji t, model regresi yang dibangun mampu menjelaskan sekitar 48,6% variasi dalam kinerja keuangan (R² = 0,486), dengan nilai Adjusted R² sebesar 0,438. Meskipun model ini dapat menjelaskan sebagian besar variasi dalam kinerja keuangan, masih terdapat faktor lain yang perlu diperhatikan. Penelitian ini memberikan wawasan mengenai pentingnya pengelolaan tingkat kemandirian, efektivitas, dan nilai perusahaan dalam meningkatkan kinerja keuangan organisasi.This study analyzed the impact of independence level, effectiveness, and corporate value on financial performance. The research method used was multiple linear regression analysis with a sample of 36 observations. The results showed that all independent variables, namely independence level, effectiveness, and corporate value, significantly affected financial performance. Both independence level and effectiveness exhibited a negative relationship, while corporate value had a positive relationship with financial performance. Based on the F-test and t-test results, the regression model was able to explain approximately 48.6% of the variation in financial performance (R² = 0.486), with an Adjusted R² value of 0.438. Although this model could explain a significant portion of the variation in financial performance, other factors still needed to be considered. This study provided insights into the importance of managing independence level, effectiveness, and corporate value in improving organizational financial performance.
Co-Authors Aditia Yusuf Setiawan Aditya Candra Kusuma Al.Patriot Putera Mahendra Alda Yuliana Amalia, Yusrina Ana Marcal Anacleto Roberto Carolina Soares Andi Yulianto Anjar Surdiyani Annisa Anti Aulia Nuri Saragih Aprih Santoso Aslan, Vajrin Syawaluddin Baldirc Siregar Baldric Siregar Baldric Siregar Baldric Siregar Baldric Siregar Baldric Siregar Bambang Setia Wibowo Beby Ayu Wardhani BIYANTO, FRASTO Bria, Anggelina Yuniance Brito, Sr. Ervinia Martins Devi Tri Nugraheni Dewi Fitriyani Diczon Stevanus Oematan Dwi Murniyati Edigar Filipe Pereira Eggi Sandy Tesa Eka Puspita Sari Eka Puspita Sari Eko Prasetio, Eko Endarwati Endarwati Eni Istianti Ernawan Septia Putri Ussholehah Fadli, La Ode Fdiah Ulima Tiarsih, Waitun Nur Fernandes, Adelia Fithratun Nuha Tsabita Francisco Martins Da Silva Frasto Biyanto Frasto Biyanto Frasto Biyanto FRASTO BIYANTO Frasto Biyanto Gabriela Rosellini Wisnu Geraldin Gusmao, Maria Alda Saores Haryono Subiyakto Hernandi J Horacio, Amancio Irma Oktarina Safitri Isnanda Zainur Rohman, Isnanda Zainur Izza Salsabila Jatinugroho, Robertus Cahyo Jatmiko, Muji Setyo Juvin Setyarini Khaeril Azmi Lisa Astuti Lu’lu’ Nafiati Mahendra, Rizky Cahya Marufi, Muqorrobien Mbete, Roselina Lucia Ketty Meidi Syaflan, Meidi Meiliasari, Vika Mohamad Faiz Arrafi Mubarok, Rijal Rizki Muhammad Iqbal Al-Banna Ismail Muhammad Nabil Bouxit Muji Setyo Jatmiko Murniyati, Dwi Neno, Yohanes Robinsius Ni Kadek Dwi Ervina Nonis , Maria Febriani Nopi Handayani Nugraha, Mochamad Saddam Ilyas Nur Diana Nur Wulandari, Diah Novita Oktafiani, Vani Pane, Mimi Meriami Br Patmawati, Desi Perdana, Oksa Wisnu Pereira, Deolindo Henrique Pereira, Edigar Filipe Pereira, Filipe Mendes Pinto, Leonardo Pratama, Yondik Army Pratiwi, Chris Indah Putra, Gregorius Okta Putri Arneta Sidik Putri Dharmana, Vanessa Putri, Ajeng Kharisma Qorry Fatona, Arifa Rahmawaty, Anisa Rajabuan, Ance Costansa Ratnasari, Intan Riana Riana Rina Wulandari Rizka Ageng Pertiwi Roby Setiadi Rois Arifin Romadhona Ana Maghfiroh Rosalina Deviyanti Rr. Niken Purwasari Santosa, Harjuna Cipta Saores Gusmao, Maria Alda Sarmento, Tito Apolinario Sempati May Al-Farrasi Seno Bagus W, R. Stefanus Setyarini, Juvin Shandhi Alamsyah Shilfiyana, Dhindha Shofia Suparti Shofia Suparti Sirait, Dian Rumintang Irianti Soares, Anacleto Roberto Carolina Soares, Casimiro Soares, Luis Americo Sonia Putri, Syifa Syifa Sonia Putri Talentia Herri Christiana Terra, Inai Theresia Trisanti Tiara Nur Anisah Tiara Nur Anisah Titik Kusmantini Totok Wijayanto, Totok Ula Restu Rafifah V. da Silva, Rita de Fátima Vajrin Syawaluddin Aslan Veronica Sunarto Ximenes Vinsensia Tri Arisa Watang, Kirenius Conny Chapry Wibisana, Luqman Ikhsanudin Wijaya, Nikodemus Hans Setiadi Wulandari, Amalia Dewi Ximenes, Antonio Yanuar Rifqi Abdullah Yanuar Rifqi Abdullah Yessi Ria Angelia Yudhasepti, Wikarisa Zahra, Zulfa Putri Az-