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All Journal AKRUAL: Jurnal Akuntansi JPP IPTEK (Jurnal Pengabdian dan Penerapan IPTEK) International Journal of Community Service Margin Eco : Jurnal Ekonomi dan Perkembangan Bisnis Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Bussman Journal : Indonesian Journal of Business and Management International Journal of Islamic Business and Management Review Jurnal Ilmiah Akuntansi
Khoirul Abidin
Universitas Wijaya Kusuma Surabaya
Religion Arts Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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ANALISIS PENGARUH KINERJA KEUANGAN, UKURAN PERUSAHAAN DAN STRUKTUR KEPEMILIKAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PADA PERUSAHAAN PERTAMBANGAN Rahmad Hidayat; Khoirul Abidin
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 1 No. 3 (2021): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (476.422 KB) | DOI: 10.53363/yud.v1i3.17

Abstract

The research aims to analyze the influence of financial performance, company size and managerial ownership structure on the timeliness of financial statement submission. The population of this study of mining companies listed on the Indonesia Stock Exchange in 2015-2019. This type of research is done with quantitative methods. The data collection method used in the study used a puposive sampling method with a sample of 10 companies over a 5-year observation period in a row, resulting in 50 samples. The analysis technique used for this test is logistic regression with the help of SPSS 25 software. Profitability, the size of the company affects the accuracy of the delivery of the company's financial statements while leverage, liquidity, ownership structure have no effect
PENGARUH KOMPETENSI, DAN KOMITMEN ORGANISASI TERHADAP KINERJA MANAJERIAL PADA PT. SUKSES BAHARI LOGISTIC SURABAYA Desi Rahmawati; Khoirul Abidin
Bussman Journal : Indonesian Journal of Business and Management Vol. 2 No. 2 (2022): Bussman Journal | Mei - Agustus 2022
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v2i2.51

Abstract

This studys aims to examine and analyzes the effect of competence and organizational commitmen at PT. Success of Maritime Logistics Surabaya. The sampling techniques used in this research is saturated sampling (Census), with a total sampel of 35 respondent. The analiysis technique used in this research is multiple linears regressions analysis technique. The result of the analysis show that competence and organizational commitment simultaneously have a significant effect on managerial performance at PT. Success Bahari Logistics Surabaya, Competence (X1) partially has a significan effect on managerial performances at PT. Success of Maritime Logistics Surabaya. Organizational Commitment (X2) partially has a significant effects on managerial performances at PT. Success of Maritime Logistics Surabaya
Pendampingan Penyusunan Rencana Kerja Pembangunan Desa (RKPDesa) di Desa Setro, Kecamatan Menganti, Kabupaten Gresik Erna Hendrawati; Mira Pramudianti; Khoirul Abidin
JPP IPTEK (Jurnal Pengabdian dan Penerapan IPTEK) Vol 5, No 2 (2021)
Publisher : LPPM ITATS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31284/j.jpp-iptek.2021.v5i2.1885

Abstract

Tahapan awal pengelolaan keuangan desa adalah tahap perencanaan, penganggaran, penatausahaan, pelaporan, pertanggungjawaban. Perencanaan pembangunan untuk satu tahun ke depan disusun dalam dokumen Rencana Kerja Pembangunan Desa (RKPDesa). Setiap desa wajib menyusun RKPDesa sebagai bentuk perencanaan pembangunan yang akan dilakukan dan sebagai dasar penyusunan Anggaran Pendapatan dan Belanja Desa (APBDesa). Begitu pentingnya dokumen RKPDesa dan aktivitas itu dilakukan setiap tahun, maka perlu pemahaman dan pengetahuan bagaimana tahapan penyusunan RKPDesa sesuai aturan pemerintah bagi pihak-pihak yang terlibat. Artikel ini memaparkan kegiatan pengabdian masyarakat yang dilakukan dengan memberikan penyuluhan dan pendampingan penyusunan RKPDesa kepada perangkat desa, Badan Perwakilan Desa (BPD), tokoh masyarakat di Desa Setro, Kecamatan Menganti.
Greenwashing, ESG Fraud, and the Forensic Gap: A Bibliometric Mapping Dien Ajeng Fauziah; Syafii Syafii; Khoirul Abidin; Bambang Agoes Hermanto
MARGIN ECO Vol. 10 No. 1 (2026): Margin Eco: Jurnal Ekonomi dan Perkembangan Bisnis
Publisher : LPPM Universitas KH A. Wahab Hasbullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/margineco.v10i1.7319

Abstract

The proliferation of ESG disclosures has been accompanied by rising concerns over greenwashing and sustainability-related fraud, yet the intellectual convergence of greenwashing, ESG fraud, and forensic accounting remains systematically unmapped. This study aims to map the intellectual structure, thematic evolution, and research frontiers at the intersection of sustainability misconduct and forensic accountability. Employing a Bibliometric, 1,285 Scopus-indexed journal articles published between 2007 and 2026 were analyzed using Biblioshiny. Techniques included performance analysis, keyword co-occurrence mapping, thematic mapping, and thematic evolution analysis. The co-occurrence network reveals four keyword clusters greenwashing and corporate legitimacy, corporate greenwashing in the green economy, ESG greenwashing and financing constraints, and governance and performance with the field demonstrating a 35.22% annual growth rate and projected peak output by 2032. Critically, forensic accounting remains conspicuously absent as a distinct thematic cluster, with the literature treating greenwashing primarily as a communication failure rather than a domain requiring investigative methodology. These findings empirically validate calls for integrative theoretical frameworks and define a future research agenda organized around five interconnected gaps: forensic integration, causal mechanisms, generalizability, forward-looking assurance, and detection methodology. The study provides the first data-grounded mapping of this interdisciplinary convergence, charting a pathway from the conceptual recognition of greenwashing toward actionable forensic investigation.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN DEWAN KOMISARIS INDEPENDEN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DALAM BURSA EFEK INDONESIA Khoirul Abidin; Daniel Ryan Satya Pratama
Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2026): Mei : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/zf7v1675

Abstract

This study aims to examine the effect of profitability, firm size, and the independent board of commissioners on sustainability report disclosure in energy sector companies listed on the Indonesia Stock Exchange. Profitability is proxied by return on assets (ROA), firm size is measured using the natural logarithm of total assets, the independent board of commissioners is measured by the proportion of independent commissioners to the total number of commissioners, and sustainability report disclosure is measured using 117 disclosure items based on the Global Reporting Initiative (GRI) 2021 indicators. The population of this study consists of energy sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Purposive sampling was employed, resulting in a sample of 39 companies with a total of 117 firm-years. The research method used is structural equation modeling (SEM) based on the inner model, utilizing Smart Partial Least Squares (PLS) version 4. The results indicate that profitability and firm size have a significant effect on sustainability report disclosure, while the independent board of commissioners has no effect on sustainability report disclosure.
Training on Preparing Financial Reports Using Accurate Software for MSMEs Erna Hendrawati; Khoirul Abidin; Mira Pramudianti
International Journal Of Community Service Vol. 2 No. 4 (2022): November 2022 (Indonesia - Malaysia)
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v2i4.107

Abstract

The purpose of implementing this service is to provide literacy to MSMEs about financial reports, train and assist MSMEs in Sememi village, Benowo district in the use of Accurate softwarw for menyusun financial statements.The stages of service implementation consist of: planning, implementing and mentoring stages. This training and mentoring activity can be said to be successful because participants argue that this training and mentoring is very useful for providing understanding about reports. financial. This service can also be a provision for MSMEs to compile financial reports with Accurate software.
Fraud Prevention of Village Fund Management Erna Hendrawati; Mira Pramudianti; Khoirul Abidin
International Journal of Islamic Business and Management Review Vol. 2 No. 1 (2022)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (319.882 KB) | DOI: 10.54099/ijibmr.v2i1.136

Abstract

Fraud Prevention refers to any effort or action done to reduce opportunities for fraud, as well as to prevent and evaluate any conduct that poses a risk of fraud. The goal of this research is to see how village officials' competency, internal control systems, individual morality, and whistleblowing affect fraud prevention in village fund administration. This study focused on the village government in Menganti sub-district, Gresik regency, Surabaya, which received village funding. The village chief, secretary, and treasurer were the participants in this study. 66 respondents are selected for the sample using the saturation sampling technique. Spreading questionnaire was used to collect data, and the model used was SEM-PLS (Partial Least Square) using WarpPLS. The results of the study on village officials' competence, morality, and whistleblowing have an impact on fraud prevention, while the internal control system has no impact.
Financial Ratios and Tax Awareness of Indonesian Companies Syafii Syafii; Aliffianti Safiria Ayu Ditta; Dien Ajeng Fauziah; Khoirul Abidin
AKRUAL: JURNAL AKUNTANSI Vol 17 No 02 (2026): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

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

Abstract

Introduction/Main Objectives: This study examines the relationship between corporate financial ratios and tax awareness, emphasizing nationalism. Background Problems: The paper addresses the issue of corporate tax awareness and its impact on tax compliance. The central research question is: "How do corporate financial ratios influence tax awareness and compliance in Indonesian public companies?" Novelty: This study provides a unique, long-term analysis of the connection between financial performance and tax behavior, utilizing advanced econometric methods. It fills a gap in the literature where previous research has not comprehensively examined this relationship within the specific context of Indonesian firms. Research Methods: The Generalized Method of Moments (GMM) method is used to address endogeneity issues in the research model. The study analyzes Gross Profit Margin (GPM), Operating Profit Margin (OPM), Pretax Profit Margin (PPM), Corporate Tax to Turn Over Ratio (CTTOR), and Net Profit Margin (NPM) using panel data from 2004 to 2024. Finding/Results: Results indicate a significant positive relationship between higher financial ratios and corporate tax awareness, suggesting that good financial performance is associated with high tax awareness and compliance. Additionally, responses to tax incentives significantly impact the potential for tax non-compliance. Conclusion: The study concludes that transparent financial reporting and strong financial performance are essential for enhancing corporate tax awareness. Companies are advised to prepare transparent annual reports and comply with tax regulations to support national development and promote a fair and efficient tax system. The main takeaway is the importance of financial transparency in encouraging tax compliance.
Co-Authors Aliffianti Safiria Ayu Ditta Bambang Agoes Hermanto Daniel Ryan Satya Pratama Desi Rahmawati Dien Ajeng Fauziah Dien Ajeng Fauziah Erna Hendrawati Mira Pramudianti Rahmad Hidayat Syafii Syafii Syafii Syafii