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All Journal Jurnal Telaah dan Riset Akuntansi Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Journal of Economic, Bussines and Accounting (COSTING) Ekonis : Jurnal Ekonomi dan Bisnis Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Science and Society (IJSOC) Studi Akuntansi, Keuangan, dan Manajemen PROGRESIF Jurnal Pengabdian West Science Amkop Management Accounting Review (AMAR) Greenation International Journal of Economics and Accounting
Basyiruddin Nur
Institut Bisnis Dan Komunikasi Swadaya
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Materials Science & Nanotechnology Public Health Social Sciences Other

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NILAI PERUSAHAAN ATAS DAMPAK KEBIJAKAN PENGAMBILAN KEPUTUSAN INVESTASI, PEMBIAYAAN, DEVIDEN, DAN UKURAN PERUSAHAAN PADA INDUSTRI MANUFAKTUR TAHUN 2018–2022 Wibowo, Budi Satiyo; Nur, Basyiruddin
Ekonis: Jurnal Ekonomi dan Bisnis Vol 26, No 1 (2024): JURNAL EKONOMI DAN BISNIS (EKONIS)
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/ekonis.v26i1.5012

Abstract

Abstract: The aim of this research is to determine the impact of policies taken by investors based on financial reports published by companies operating in the manufacturing industry, and to find out how much impact the decisions taken have on company value. This research took 52 sample data. The analysis method uses sample data through ratios such as Price Earning Ratio, Debt Equity Ratio, Dividend Payout Ratio, and Company Size, so that the impact that will influence the value of the company can be seen, whether positive or negative.The results of this research, there are several conclusions shown in this research, namely; The impact of investment decision making policies does not have a positive influence on company value. The impact of financing decision-making policies has a positive influence on company value. The impact of company size on decision-making policies on dividends does not have a positive influence on company value. The impact of company size does not have a positive influence on company value.Keywords: Investment, financing, and dividend policies, company size, company value.
Optimizing mompreneurs’ role in promoting family economic independence through bakery businesses Basyiruddin Nur; Yeni Elfiza Abbas; Indra Pradana Singawinata; Gustofan Mahmud; Nur Asmila; Rina Pratiwi
Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Vol. 11 No. 1 (2026): February 2026
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/abdimas.v11i1.16021

Abstract

This community service program was implemented to encourage homemakers in the Mandosi Permai Housing Complex, Bekasi, to open sustainable home-based bakery businesses. Using participatory design, 22 participants attended a one-day seminar, workshop, and evaluation meeting. The seminar focused on developing a business model that aligns with women's dual roles of domestic and entrepreneurial activities (mompreneurs), while the workshop provided interactive sessions on bread-making practices and cost monitoring. Results indicated that participants improved their ability to identify business model components, gained interest and practical skills in bread-making, and built confidence in managing a micro-enterprise. The program's participatory design helped convey ownership of the entrepreneurial presentation and maintain a core value proposition consistent with consumer demands for freshness, taste, and value. The program and its research agenda illustrate how academic-community partnerships can connect theory and practice in ways that advance women's economic empowerment and family well-being. Implications and future directions for the expansion and sustainability of such programs are discussed.
Peningkatan Kemandirian Ekonomi Keluarga Berbasis Keterampilan Kreatif: Studi Kasus Pelatihan Gelang Lilit Basyiruddin Nur; Yeni Elfiza Abbas; Indra Pradana Singawinata; Henny Risnawati; Mukhid Mukhid; Rina Pratiwi
Jurnal Pengabdian West Science Vol 5 No 05 (2026): Jurnal Pengabdian West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jpmws.v5i05.3427

Abstract

Kegiatan Pengabdian Masyarakat ini dilaksanakan untuk meningkatkan kemandirian ekonomi keluarga melalui pelatihan pembuatan gelang lilit dan manik-manik bagi guru dan wali murid TK Islam Al-Ikhsan Bekasi. Pelatihan ini dilatarbelakangi oleh rendahnya keterampilan ekonomi kreatif di kalangan peserta serta tingginya ketergantungan keluarga pada satu sumber pendapatan, sehingga diperlukan program pemberdayaan berbasis keterampilan yang mudah diterapkan dan berpotensi menghasilkan nilai ekonomi. Kegiatan Pengabdian Masyarakat dirancang dengan memberikan materi mengenai pemilihan bahan, teknik pembuatan gelang lilit, prinsip estetika, serta pemahaman kewirausahaan yang mencakup perhitungan Harga Pokok Produksi (HPP), penentuan harga jual, strategi pemasaran digital dan lokal, serta pengelolaan keuangan usaha kecil. Metode pelaksanaan meliputi penyampaian materi, demonstrasi, praktik langsung, diskusi, dan evaluasi hasil karya. Hasil pelaksanaan menunjukkan peningkatan signifikan dalam kemampuan teknis peserta, kreativitas, serta pemahaman terhadap aspek bisnis produk kerajinan. Peserta mampu menghasilkan produk gelang lilit yang layak jual dan memahami strategi pemasaran sederhana yang dapat diterapkan di lingkungan sekolah maupun media digital. Selain mendorong munculnya peluang usaha mikro, kegiatan ini juga memperkuat kolaborasi antara sekolah, dosen, dan masyarakat. Program ini berpotensi dikembangkan menjadi model pemberdayaan ekonomi keluarga yang berkelanjutan di lembaga pendidikan lainnya.
Tata Kelola Perusahaan dan Pelaporan Kecurangan di Indonesia dan Malaysia Basyiruddin Nur; Ichlasul Amin Nasution
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 4 (2026): April
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i4.6323

Abstract

Deze studie analyseert de effectiviteit van corporate governance bij het tegengaan van frauduleuze financiële verslaggeving (FFR) in Indonesië en Maleisië. Met behulp van een kwantitatieve benadering onderzoekt het onderzoek beursgenoteerde bedrijven uit de periode 2014-2023 die gevallen of aanwijzingen voor financiële problemen hebben ondervonden. Een bivariate probitregressie wordt toegepast op paneldata om de impact van governance-mechanismen op FFR, faillissementspotentieel en winstmanipulatie te evalueren, waarbij rekening wordt gehouden met jaar- en sectoreffecten. De resultaten tonen duidelijke contrasten tussen de twee landen. In Indonesië werd bij 49% van de bedrijven potentiële fraude vastgesteld, bij 88,67% faillissement en bij 55% winstmanipulatie. In Maleisië was het fraudepotentieel aanzienlijk hoger (82%), met vergelijkbare faillissementscijfers (88,67%) en een aanzienlijk hogere winstmanipulatie (88,15%). Deze verschillen suggereren dat Indonesische governance-mechanismen relatief effectiever zijn, terwijl het formeel sterke governancekader van Maleisië in de praktijk slechts beperkt wordt toegepast bij bedrijven in financiële moeilijkheden. De studie benadrukt dat contextuele factoren zoals de strengheid van de regelgeving en de concentratie van eigendom een ??grotere invloed hebben dan formele naleving, en onderstreept het belang van het internaliseren van integriteit in plaats van het toevoegen van structurele bestuurslagen.
Tax Technology Adoption and Corporate Tax Compliance in the Coretax Era: The Moderating Role of External Consultants Jonris Hotman Tua; Basyiruddin Nur; Karsam Karsam; Atik Budi Paryanti; Solihin Solihin; Indra Pradana Singawinata
Greenation International Journal of Economics and Accounting Vol. 4 No. 3 (2026): Greenation International Journal of Economics and Accounting (July - August 202
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i3.1115

Abstract

The implementation of the Coretax system in Indonesia introduces structural demands for Foreign Direct Investment (PMA) companies, requiring alignment between internal financial systems and tax administration requirements. Synthesizing the Technology Acceptance Model (TAM), Contingency Theory, and Stakeholder Theory, this study examines the effects of Artificial Intelligence (AI) and cloud accounting adoption on corporate tax compliance and the moderating role of external tax consultants. The study contributes to the literature by demonstrating how external professional expertise helps align internal digital infrastructure with dynamic tax administration requirements and complex cross-border regulations. Using an explanatory quantitative approach, primary data were collected through structured questionnaires from 150 fiscal functional leaders of PMA companies in the Bekasi industrial cluster. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The findings show that AI adoption (β = 0.312, p = 0.001) and cloud accounting adoption (β = 0.285, p = 0.003) significantly enhance corporate tax compliance. Furthermore, external tax consultants significantly strengthen the positive effects of AI adoption (β = 0.241, p = 0.011) and cloud accounting adoption (β = 0.198, p = 0.032) on corporate tax compliance. These findings provide strategic insights into corporate fiscal governance in the Coretax era.
Demarcating Administrative Disputes and Transfer Pricing Fraud: A Corporate Mens Rea Reconstruction Model Dani Roberto Simanjuntak; Basyiruddin Nur; Ahalik Ahalik; Karsam Karsam; Atik Budi Paryanti; Solihin Solihin
Greenation International Journal of Economics and Accounting Vol. 4 No. 3 (2026): Greenation International Journal of Economics and Accounting (July - August 202
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i3.1116

Abstract

This study addresses the legal uncertainty in distinguishing bona fide administrative disputes under the Arm’s Length Principle (ALP) from criminal tax fraud in transfer pricing practices in Indonesia. Utilizing a juridical-normative approach combined with comparative legal analysis, this paper evaluates four landmark judicial precedents (PT Astra International Tbk, PT Asian Agri Group, PT Adaro Indonesia, and PT Kaltim Prima Coal) against PMK 172/2023, OECD DEMPE standards, and international corporate criminal liability doctrines. The findings indicate that the boundary between administrative adjustments and criminal prosecution relies on substantiating economic substance and corporate intent (mens rea), rather than nominal tax correction thresholds. This paper contributes three conceptual frameworks: (1) the Four-Layer Transfer Pricing Fraud Test, (2) the Corporate Mens Rea Reconstruction Model, and (3) the Forensic Early Warning Framework. Grounded in utilitarian theory and the ultimum remedium principle, the study advocates for prioritizing restorative administrative sanctions to maximize state revenue recovery while safeguarding the national investment climate.
The Effect of Professional Skepticism, Independence and Auditor Ethics on Fraud Prevention by Moderating Audit Quality (Study at Public Accountant Firm Jojo Sunarjo and Partners) Hary Aprianto; Basyiruddin Nur; Karsam Karsam
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 2 (2026): Dinasti International Journal of Economics, Finance & Accounting (May-June 2026
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i2.6866

Abstract

The purpose of this research is to determine the influence of Professional Skepticism, Independence, and Auditor Ethics on Fraud Prevention moderated by Audit Quality. The research method used is a quantitative research approach. The data for this research was obtained from the distribution of questionnaires to all JS & R Public Accountant Offices, totaling 100 Auditor respondents. The analysis technique used was PLS SEM version 4. Based on the research results, it is stated that Professional Skepticism has a positive and significant effect on Fraud Prevention with a path coefficient value of 0.307 and a p-value of 0.018. Independence has a positive and significant effect on Fraud Prevention with a path coefficient value of 0.238 and a p-value of 0.013. Auditor Ethics has a significant positive effect on Fraud Prevention with a path coefficient value of 0.256 and a p-value of 0.002. Audit Quality moderates the effect of Professional Skepticism on Fraud Prevention with a path coefficient value of 0.286 and a p-value of 0.004. Audit Quality moderates the effect of Independence on Fraud Prevention with a path coefficient value of -0.304 and a p-value of 0.025. Audit Quality does not moderate the effect of Auditor Ethics on Fraud Prevention with a path coefficient value of 0.028 and a p-value of 0.374.
Fraud Diamond Theory Detection on M-Score with Profitability as a Moderating Variable: A Case Study on Sharia Banking Companies Budiandru; Basyiruddin Nur
International Journal of Science and Society Vol 6 No 1 (2024): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v6i1.1012

Abstract

Financial statements provide information about a company's financial health and performance. Fraud involves deceit created for personal or group gain and can occur within financial reports. The Fraud Diamond model serves as a tool for fraud detection, while the M-Score method detects the financial health of a company. This research explores how profitability influences the relationship between fraud diamond variables and M-Score, aiming to prove whether profitability has an impact on the relationship between at least one fraud diamond variable and M-Score. Moderation Regression Analysis, facilitated by Microsoft Excel and SPSS, is employed as the analytical tool. The study utilizes data samples from Bank Mega Syariah, Bank Syariah Bukopin, Bank Syariah Indonesia, Bank Victoria Syariah, Bank Aladin Syariah, and BPD Riau Kepri Syariah for the period 2020-2022. The findings indicate that profitability strengthens the relationship between independent variables and dependent variables. Moreover, the moderating variable interactions significantly moderate 3 out of 5 X variables against Y. This research aims to fill knowledge gaps, provide deeper understanding, and make a significant contribution to the development of financial management theory. It also offers practical guidance for business stakeholders facing complex and dynamic challenges.
Good Corporate Governance and Green Intellectual Capital on Tax Avoidance and Tax Audit Coverage Ratio as Moderators Gunawan Ruslim; Solihin Solihin; Karsam Karsam; Basyiruddin Nur
Amkop Management Accounting Review Vol. 5 No. 2 (2025): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.2861

Abstract

The purpose of this study is to analyze the extent to which GCG and GIC variables influence tax avoidance, with the tax audit coverage ratio serving as a moderating variable, in clients of Ruslim and Ruslim Public Accounting Firm. A survey method was employed to collect data from 181 respondents across 39 companies, utilizing a structured questionnaire. Data analysis was conducted using PLS SEM 3.2.8 statistical tools to assess the interaction between independent and dependent variables. The results of the study indicate that Good Corporate Governance has a significant influence on Tax Avoidance with a p-value of 0.000, and Green Intellectual Capital has a considerable influence on Tax Avoidance with a p-value of 0.000. The Tax Audit Coverage Ratio significantly influences Tax Avoidance, with a p-value of 0.000. The Tax Audit Coverage Ratio moderates the influence of Good Corporate Governance on Tax Avoidance, with a p-value of 0.004. The Tax Audit Coverage Ratio moderates the influence of Green Intellectual Capital on Tax Avoidance, with a p-value of 0.001. The implications of this study suggest that an increase in Good Corporate Governance, Green Intellectual Capital, and Tax Audit Coverage Ratio will lead to a decrease in Tax Avoidance. Tax avoidance is one of the strategies companies implement in their tax policies to minimize their tax obligations in a manner that is legally compliant with applicable tax regulations.  This study also shows that companies with good GCG will engage in tax avoidance when tax audits increase, while companies with good GIC will reduce tax avoidance practices when tax audits increase. These findings are beneficial for regulators, auditors, and companies in formulating more accountable and sustainable fiscal policies.
Co-Authors Ahalik Ahalik Andi Fuji Arsid Arsid Atik Budi Paryanti Bayu Pratama Budi Satiyo Wibowo Budiandru Budiandru Budiandru Dani Roberto Simanjuntak Erizal Azhar Etty Murwaningsari Fadilah, Ulil Febrina, Ilza Gunawan Ruslim Gustofan Mahmud Hary Aprianto Henny Risnawati Ichlasul Amin Nasution Indra Pradana Singawinata Indra Pradana Singawinata Indra Pradana Singawinata Jonris Hotman Tua Karsam Karsam Karsam Karsam Karsam Karsam Karsam Karsam Krisnando Krisnando Muhamad Idris Muhammad Nazid Nasution Muhammad Nur Yahya Mukhid Mukhid Nur Asmila Rahmat Yuliansyah Rina Pratiwi Rina Pratiwi Rutinaias Haholongan Solihin Solihin Solihin Solihin Sri Ana Sulistiono Sulistiono Syamsiar, Syamsiar Wibowo, Budi Satiyo Yeni Elfiza Abbas Yeni Elfiza Abbas Yeni Elfiza Abbas Zakkiandri Zakkiandri