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All Journal JDM (Jurnal Dinamika Manajemen) Dharmakarya : Jurnal Aplikasi Ipteks Untuk Masyarakat Global Review of Islamic Economics and Business Jurnal Akuntansi dan Pajak JOURNAL OF APPLIED ACCOUNTING AND TAXATION Nagari Law Review Jurnal ULTIMA Accounting International Journal of Supply Chain Management JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Surya Abdimas Journal of Accounting Auditing and Business Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ekonomi dan Bisnis Terapan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Islamiconomic: Jurnal Ekonomi Islam Jurnal Akuntansi dan Keuangan Indonesia Eduvest - Journal of Universal Studies Journal of Economics and Management Scienties Jurnal Akuntansi
Memed Sueb
Universitas Padjadjaran, Bandung, Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Neuroscience Public Health Social Sciences Transportation Other

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TRANSAKSI AFILIASI DAN CAPITAL INTENSITY MEMPENGARUHI EMITEN DALAM MENGHINDARI PAJAK: Analisis Pada Perusahaan Manufaktur Pada Burasa Efek Indonesia sueb, memed
Ultimaccounting Jurnal Ilmu Akuntansi Vol 12 No 1 (2020): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v12i1.1651

Abstract

Abstract- Target of tax for several last year show increase positive as need of fund on State Budget. But on the other hand of emiten which listing in stock exchange Indonesia always comply to efisiensy of tax as tax planning. That is way by this research expected to find solution about what was variable effect to emiten comply tax efisiensy. Target of population were emiten which stock exchange for 3 year periode 2015 until 2017. Purposive sampling was choose to find out research data. The research selected 54 emiten as sample for representative of emitens. Tax avoidance was measured by proxy effective tax rates; affiliated transaction was measured by liabilities transaction affiliated. Hyphotesis was examined by multiple regression dan decision that: 1) Transaction affiliated affect emiten Industry manufacturing sector listed in Indonesia Stock Exchange during period in 2015-2017 for comply tax avoidance. Emitens have indication often make transaction with group (affiliated) for tax avoidance; 2) Capital intensity not affect emiten manufacturing sector listed in Indonesia Stock Exchange during period in 2015-2017 for comply tax avoidance. Emitens listed in Bursa Efek Indonesia higest invested on fixed asset not objective for tax avoidance but to support operating activity inclined rise. Keywords: Affiliated Transaction, Capital Intensity, Tax Avoidance,
Relasi Sistem Manajemen Lingkungan ISO 14001 dan Kinerja Keuangan Sueb, Memed; Nety Indramayu Keraf, Maria
JDM (Jurnal Dinamika Manajemen) Vol 3, No 1 (2012): March 2012
Publisher : Department of Management, Faculty of Economics and Business, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v3i1.2461

Abstract

Penelitian ini bertujuan untuk memeriksa dan menganalisis efek dari implementasi sistem manajemen lingkungan (EMS) ISO 14001 terhadap kinerja keuangan perusahaan-perusahaan yang terdaftar di bursa efek indonesia hingga 2008. Elemen sistem manajemen lingkungan yang satu dengan lainnya mempunyai hubungan dan saling mempengaruhi. Elemen yang mempunyai hubungan paling kuat adalah penerapan dan operasi, dan pengkajian manajemen, sedangkan elemen yang mempunyai hubungan paling lemah adalah kebijakan lingkungan dan tindakan pemeriksaan dan perbaikan. Implementasi sistem manajemen lingkungan berpengaruh positip terhadap pencapaian kinerja keuangan pada perusahaan yang sudah memperoleh sertifikat ISO 14001 dan terdaftar di Bursa Efek Indonesia. Penerapan dan operasi merupakan salah satu elemen SML ISO 14001 yang sangat berpengaruh dalam pencapaian kinerja keuangan.  Penelitian ini dilakukan terhadap perusahaan yang listing di Bursa Efek Indonesia yang sudah mendapatkan sertifikasi ISO 14001. Lebih lanjut dapat dilakukan penilaian terhadap perusahaan yang belum menerima ISO 14001.  This study aims to examine and to analyze the effect of Environmental Management System (EMS) ISO 14001 implementation toward the financial performance of companies which is listed on the Indonesia Stock Exchange until 2008. The Elements of environmental management system which has a relationship with each other and influence each other. The implementation and operation has the strongest relationship toward management assessment,while environmental policy and measures inspection has the weakest relationship toward repair. EMS ISO 14001 implementation has positive effects on financial performance that have registered at the Indonesia Stock Exchange. Implementation and operation is one of the elements of EMS ISO 14001 which are very influential in the achievement of financial performance. The research was conducted on the company’s listing who have received ISO 14001 certification on the Indonesia Stock Exchange. Therefore, it needs to be examined against companies which have not received ISO 14001
WORKSHOP ON VILLAGE FINANCIAL MANAGEMENT AND MSME DEVELOPMENT IN CINTARATU VILLAGE Sugiharti, Dewi Kania; Sueb, Memed; Irawadi, Cahya; Yuliafitri, Indri; Ramdhani, Rully Herdita
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 7 No. 1 (2023): MARET
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v7i1.1566

Abstract

Proper management of village finances is very important for the sustainability of a village and the welfare of its people. The community can participate fairly in seeking welfare by forming MSMEs to help the village economy. Knowledge about the business being managed is one of the important factors for the sustainability of the business to survive and develop it. In running MSMEs, the people of Cintaratu Village, Parigi District, and Pangandaran Regency still need to improve MSME management strategies. This is intended so that MSMEs run by the people of Cintaratu Village can further develop and can become one of the leading MSMEs in the region. Therefore, this Integrative KKN-PPM activity is expected to increase the knowledge of the Cintaratu Village community about how to develop MSMEs and the right strategy for developing them. This event was held in the form of a talk show by including a presentation containing strategies for running MSMEs, and there were also examples of content creation on TikTok. In addition, an explanation of tips on creating such content was given so that the people of Cintaratu Village could create similar content by utilizing their creativity. Through this event, the people of Cintaratu Village got a solution so they could get funding assistance, as well as knowledge on how to do digital marketing with the Tiktok platform.
The Effect of Corporate Intangible Assets and Audit Quality on Transfer Pricing Practices in Multinational Companies in the Consumer Non-Cyclicals Sector Listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 Period Imaduddin, Muhammad Fakhri; Sueb, Memed; Tanzil, Nanny Dewi
Eduvest - Journal of Universal Studies Vol. 5 No. 12 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i12.51907

Abstract

The study was conducted with the aim of determining the impact of intangible assets and audit quality on transfer pricing practices in Multinational Companies listed on the IDX for the 2020-2024 Period of the Consumer Non-Cyclicals Sector. The research method used was multiple regression analysis. The results of the study showed that there was a partial positive influence by the intangible asset variable on transfer pricing but there was no partial effect by the audit quality variable on transfer pricing. The results of the study also show that there is a simultaneous influence of the intangible asset variable and audit quality on transfer pricing.
GREENHOUSE GAS EMISSIONS DISCLOSURE ON FIRM VALUE AND FINANCIAL PERFORMANCE IN EU-ETS MEMBER COUNTRIES Pramesti, Retta Farah; Sueb, Memed
Jurnal Akuntansi dan Keuangan Indonesia
Publisher : UI Scholars Hub

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

Abstract

Background: Climate change and regulatory frameworks such as the European Union Emission Trading System (EU ETS) have increased pressure on firms to manage and disclose greenhouse gas (GHG) emissions. However, the financial and market consequences of GHG emissions and disclosure remain debated. Method: This study employs a quantitative causal-comparative design using secondary data from the Refinitiv database for 2015–2024. The sample consists of 2,315 European firms participating in the EU ETS. Regression analysis is conducted to examine the effects of GHG emissions and their disclosure on firm value, return on assets (ROA), and return on equity (ROE), with firm size and capital structure as control variables. Signaling theory underpins the analysis. Findings: GHG emissions and their disclosure significantly affect firm value and show a weak but positive effect on ROA, while they do not significantly influence ROE. The findings indicate that sustainability-related factors are more strongly reflected in market valuation and short-term asset efficiency than in equity-based profitability. Conclusion: Effective GHG management and transparent disclosure enhance market value and operational performance but do not directly improve shareholder returns. Novelty/Originality of this article: This study provides recent evidence from EU ETS firms, focusing specifically on GHG emissions and disclosure within a regulated European context.
Co-Authors Affardi, Chirmala Wisnu Permata Anggraeni Dwijayanti Arie Pratama Azhar Susanto Cahya Irawadi Cahya Irawady Dede Abdul Hasyir Dewi Kania Sugiharti Euis Nurhayati Harry Suharman Imaduddin, Muhammad Fakhri Indri Yuliafitri Indri  Yuliaftri Irawadi, Cahya Ivan Yudianto Januar, Indra K Khairanis Yulita Maria Nety Indramayu Keraf Maya Sari, Nur Zeina Meliani Mukti Nanny Dewi Tanzil Nunuy Nur Afiah Pera - Yulianingsih Pramesti, Retta Farah Prasojo Prasojo Ramdhani, Rully Herdita Rizki Alaika Rully Herdita Ramadhani Sizka Rismaningsih Lestary Soenaria, Syaiful Rahman Sony Devano Sri Mulyani Tanzil , Nanny DewiTanzil Tettet Fitrijanti Tjia Siauw Jan Tri Handayani Widodo, Cinthiya Auliya Husna Winwin Yadiati