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All Journal IJBE (Integrated Journal of Business and Economics) Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS JURNAL PENDIDIKAN TAMBUSAI Account : Jurnal Akuntansi, Keuangan dan Perbankan Jurnal Ekuivalensi Forum Bisnis dan Kewirausahaan Jurnal Pengabdian Masyarakat (ABDIRA) Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Journal of Accounting and Digital Finance Publikasi Riset Mahasiswa Akuntansi Publikasi Hasil Pengabdian Kepada Masyarakat. Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Artificial Intelligence and Digital Business MDP Student Conference
Arisman, Anton
Universitas Multi Data Palembang
Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Nursing Social Sciences Other

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Environmental, Social and Governance (ESG) Fuadah, Luk Luk; Mukhtarudin, Mukhtarudin; Andriana, Isni; Arisman, Anton
Integrated Journal of Business and Economics (IJBE) Vol 7, No 2 (2023): Integrated Journal of Business and Economics
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijbe.v7i2.706

Abstract

This paper presents a Literature review of environmental, social, and governance by browsing several articles that researching the Environmental, Social and Governance (ESG).  This paper reviews 25 papers published between 2021 and 2022.  The stakeholder theory is widely used in research from previous studies on ESG. The 25 papers were published at the Q1 level from Scimagojr.  Most studies conducted their studies by using quantitative methods that mostly used primary data, especially from the Stock Exchange. However, some studies used the qualitative methods. The dominant discussion in these articles is ESG disclosure and also ESG performance. Therefore, future research suggests focusing on topics regarding ESG disclosure or ESG Performance. The next suggestion related to the methods used for future research is a qualitative method, for example, by conducting case studies and direct interviews with sources. The final suggestion for future research that is beneficial to all stakeholders
PROFITABILITAS, CAPITAL INTENSITY DAN TAX GOVERNANCE DISCLOSURE SEBAGAI DETERMINAN FAKTOR MANAJEMEN PAJAK Amelia, Frisca; Arisman, Anton
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 10 No 1 (2026): ON GOING
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v10i1.6791

Abstract

Tujuan dari penelitian ini adalah untuk menguji bagaimana metode manajemen pajak dalam bisnis manufaktur industri yang terdaftar di Bursa Efek Indonesia pada tahun 2024 dipengaruhi oleh profitabilitas, intensitas modal, dan transparansi tata kelola pajak. Pendekatan kuantitatif kausal adalah metodologi yang digunakan, dan laporan tahunan dan keberlanjutan adalah sumber data sekunder. Pengambilan sampel secara purposif digunakan untuk memilih 34 perusahaan manufaktur industri sebagai sampel, dan perangkat lunak IBM SPSS Statistics digunakan untuk analisis data regresi linier berganda. Profitabilitas secara signifikan meningkatkan manajemen pajak, menurut temuan penelitian, sementara intensitas modal dan transparansi tata kelola pajak tidak memiliki efek yang terlihat. Dengan koefisien determinasi (R2) sebesar 0,263 dan tingkat signifikansi 0,026, ketiga faktor independen secara bersama-sama memiliki dampak substansial terhadap manajemen pajak. Hal ini menunjukkan bahwa ketika membuat keputusan tentang manajemen pajak, profitabilitas merupakan pertimbangan utama.
Pengaruh Biaya Lingkungan Terhadap Kinerja Keuangan Perusahaan ( Studi Empiris Pada Perusahaan Basic Material Yang Terdaftar Di Bursa Efek Indonesia Tahun 2022-2024 ) Margareta, Hera; Arisman, Anton
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.6757

Abstract

Penelitian ini bertujuan untuk menguji pengaruh biaya lingkungan terhadap kinerja keuangan perusahaan pada perusahaan sektor basic material yang terdaftar di Bursa Efek Indonesia tahun 2022–2024. Kinerja keuangan merupakan hasil analisis yang digunakan untuk menilai sejauh mana perusahaan telah melaksanakan pengelolaan keuangan secara efektif dan efisien serta mencerminkan kondisi kesehatan ekonomi perusahaan dalam periode tertentu. Kinerja keuangan umumnya diukur menggunakan rasio profitabilitas seperti Return on Assets (ROA), Return on Equity (ROE), dan rasio lainnya yang menunjukkan kemampuan perusahaan dalam menghasilkan laba.Biaya lingkungan merupakan pengorbanan ekonomi yang dikeluarkan perusahaan untuk kegiatan pengelolaan dan pelestarian lingkungan, seperti pengolahan limbah, pengendalian pencemaran, serta pengungkapan tanggung jawab sosial dan lingkungan dalam laporan tahunan maupun sustainability report. Bagi perusahaan sektor basic material yang memiliki dampak lingkungan cukup besar, pengelolaan biaya lingkungan menjadi aspek penting dalam menjaga keberlanjutan usaha dan meningkatkan reputasi perusahaan.Penelitian ini menggunakan pendekatan kuantitatif dengan metode purposive sampling dan dianalisis menggunakan uji regresi. Hasil analisis menunjukkan bahwa biaya lingkungan berpengaruh signifikan terhadap kinerja keuangan dengan nilai signifikansi kurang dari 0,05. Koefisien regresi yang positif menunjukkan hubungan searah, dimana semakin besar biaya lingkungan yang dikeluarkan, maka semakin baik kinerja keuangan perusahaan. Temuan ini menunjukkan bahwa pengelolaan biaya lingkungan yang efektif tidak hanya mendukung keberlanjutan usaha, tetapi juga berkontribusi terhadap peningkatan performa keuangan perusahaan.
Pengaruh Ukuran Perusahaan dan Profitabilitas terhadap Tax Planning Perusahaan Infrastruktur BEI Chairunnisa, Vivi; Arisman, Anton
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.6819

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan dan profitabilitas terhadap tax planning pada perusahaan sektor infrastruktur yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Penelitian ini dilatarbelakangi oleh pentingnya penerimaan pajak sebagai sumber utama pendapatan negara, sementara bagi perusahaan pajak dipandang sebagai beban yang dapat mengurangi laba bersih sehingga mendorong manajemen untuk melakukan perencanaan pajak secara efisien dan legal. Dinamika ekonomi selama periode pandemi dan pascapandemi turut memengaruhi kinerja keuangan perusahaan, sehingga kebijakan tax planning menjadi salah satu strategi penting dalam menjaga stabilitas dan keberlanjutan usaha. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis regresi linear berganda terhadap 95 data observasi yang diperoleh melalui teknik purposive sampling berdasarkan kriteria tertentu. Data yang digunakan merupakan data sekunder berupa laporan keuangan tahunan perusahaan yang dipublikasikan secara resmi. Hasil penelitian menunjukkan bahwa secara parsial ukuran perusahaan berpengaruh negatif dan signifikan terhadap tax planning, sedangkan profitabilitas berpengaruh positif dan signifikan terhadap tax planning. Secara simultan, kedua variabel independen tersebut berpengaruh signifikan terhadap tax planning. Nilai koefisien determinasi (Adjusted R Square) sebesar 0,118 menunjukkan bahwa model mampu menjelaskan variasi tax planning sebesar 11,8%, sementara sisanya dipengaruhi oleh faktor lain di luar model penelitian. Temuan ini menunjukkan bahwa kebijakan tax planning dipengaruhi oleh karakteristik perusahaan dan tingkat kinerja keuangan dalam kerangka kepatuhan terhadap regulasi perpajakan.
CSRS vs CPA: Dilema Mahasiswa Akuntansi Menentukan Pilihan Kariernya Panggabean, Fransbosly Parulian; Arisman, Anton
MDP Student Conference Vol 5 No 1 (2026): The 5th MDP Student Conference 2026
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v5i1.15046

Abstract

This study aims to examine the dilemma faced by accounting students in choosing between the Certified Sustainability Reporting Specialist (CSRS) and Certified Public Accountant (CPA) career paths, influenced by external and internal factors. The scope of this research includes job market considerations and work environment as external factors, as well as economic motivation and career motivation as internal factors. A quantitative approach with a correlational research design was employed. Data were collected through questionnaires from 103 accounting students in Palembang City and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that job market considerations have a significant effect on students’ interest in pursuing both CSRS and CPA certifications. Motivation significantly influences interest in obtaining the CSRS certification but does not have a significant effect on interest in the CPA certification. The findings conclude that accounting students’ career choice dilemma is formed through the interaction of external and internal factors, as explained by the Theory of Planned Behavior.
Pengaruh Good Corporate Governance dan Kualitas Laba terhadap Nilai Perusahaan Manufaktur Sector Basic Material yang terdaftar di BEI tahun 2022-2024 natasya, devi; Arisman, Anton
MDP Student Conference Vol 5 No 1 (2026): The 5th MDP Student Conference 2026
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v5i1.15290

Abstract

This study aimed to determine whether good corporate governance and quality of income variables influence the value of manufacturing companies in the basic materials sector. This study used secondary data obtained from the Indonesia Stock Exchange (IDX), and employed a quantitative approach. A sample of 62 items was used in the testing. The results showed that good corporate governance had no effect on company value, and quality of income has a positive effect on company value.
Analisis Pengaruh Struktur Modal, Dan Likuiditas Terhadap Profitabilitas Pada Perusahaan Subsektor Non-Cylical Stefanus, Dennis; Arisman, Anton
MDP Student Conference Vol 5 No 1 (2026): The 5th MDP Student Conference 2026
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v5i1.15316

Abstract

This study analyzes the effect of capital structure and liquidity on profitability in non-cyclical subsector companies listed on the Indonesia Stock Exchange during 2022–2024. The study uses a quantitative approach with secondary data obtained from annual financial reports. Capital structure is measured by Debt to Equity Ratio (DER), liquidity by Current Ratio (CR), and profitability by Return on Assets (ROA). Panel data regression is applied to test the hypotheses. The results show that capital structure has a negative and significant effect on profitability, while liquidity has a positive and significant effect on profitability. These findings indicate that optimal debt management and adequate liquidity levels are important factors in improving company performance. The study contributes to financial management literature and provides practical implications for managers and investors.
Peran Profitabilitas dalam Memediasi Pengaruh Ukuran Perusahaan terhadap Nilai Perusahaan Kesehatan RICARD, WILLIAM VALENTINO; Arisman, Anton
MDP Student Conference Vol 5 No 1 (2026): The 5th MDP Student Conference 2026
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v5i1.15383

Abstract

This study aims to examine the effect of firm size on firm value withprofitability as a mediating variable in healthcare sector companies listed onthe Indonesia Stock Exchange (IDX). The study employs secondary dataobtained from the annual financial statements of healthcare companies duringthe 2023–2024 period. Firm size is proxied by total assets, profitability ismeasured using Return on Assets (ROA), and firm value is measured using Priceto Book Value (PBV). Data analysis is conducted using multiple linearregression and mediation testing with a causal step approach, utilizing SPSSsoftware.The results indicate that firm size does not have a positive effect on profitability,leading to the rejection of the first hypothesis. However, firm size andprofitability are each proven to have a positive effect on firm value.Furthermore, profitability is found to partially mediate the relationship betweenfirm size and firm value, as the direct effect of firm size on firm value remainssignificant after the mediating variable is included in the model.
Analisis Investasi Sistem Informasi Akuntansi Terhadap Laporan Keuangan Peridoe 2022-2024 Pada PT ABC 2226210010, Erisal; Erisal, Erisal; Arisman, Anton
MDP Student Conference Vol 5 No 1 (2026): The 5th MDP Student Conference 2026
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v5i1.15465

Abstract

: This study aims to analyze the effect of Accounting Information System (AIS) investment on the profit and loss performance of PT ABC during the 2022–2024 period. This research employs a quantitative approach using secondary data derived from the company’s financial statements. The analytical method applied is multiple linear regression, supported by classical assumption tests including normality, multicollinearity, and heteroscedasticity tests. The results indicate that AIS investment has a significant effect on the company’s profit and loss performance both partially and simultaneously. The coefficient of determination shows that AIS investment contributes substantially to explaining variations in the company’s profit and loss. These findings suggest that well-managed AIS investment can enhance financial performance in the long term. The results of this study are intended to serve as an evaluation and decision-making reference for the management of PT ABC regarding AIS investment, as well as a reference for academics and future researchers in the development of studies in the field of information systems and financial performance.
Pengaruh Biaya Lingkungan terhadap Kinerja Keuangan Perusahaan dengan Pengungkapan Lingkungan Sebagai Variabel Intervening (Studi Empiris Pada Perusahaan Sektor Energi Yang Terdaftar di Bursa Efek Indonesia Tahun 2023-2024) Febina, Kaila; Arisman, Anton
PUBLIKASI RISETMAHASISWA AKUNTANSI Vol 7 No 1 (2026): Publikasi Riset Mahasiswa Akuntansi (PRIMA)
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/prima.v7i1.15495

Abstract

Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh biaya lingkungan terhadap kinerja keuangan perusahaan dengan pengungkapan lingkungan sebagai variabel intervening pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2023–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan metode asosiatif kausalitas dan teknik purposive sampling sehingga diperoleh 63 perusahaan dengan total 126 data observasi. Analisis data dilakukan menggunakan statistik deskriptif, uji asumsi klasik, analisis regresi, dan uji mediasi dengan bantuan SPSS versi 26. Hasil penelitian menunjukkan bahwa biaya lingkungan berpengaruh signifikan terhadap kinerja keuangan perusahaan. Pengungkapan lingkungan juga berpengaruh terhadap kinerja keuangan, namun pengaruh yang diberikan relatif lemah. Selanjutnya, hasil uji mediasi menunjukkan bahwa pengungkapan lingkungan tidak mampu memediasi hubungan antara biaya lingkungan dan kinerja keuangan, sehingga pengaruh biaya lingkungan bersifat langsung. Temuan ini menunjukkan bahwa praktik pengungkapan lingkungan pada perusahaan sektor energi belum dimanfaatkan secara optimal untuk memperkuat dampak ekonomi dari biaya lingkungan yang telah dikeluarkan. Kata kunci: Biaya Lingkungan, Pengungkapan Lingkungan, Kinerja Keuangan, Akuntansi Lingkungan Abstract This study aims to analyze the influence of environmental costs on the company's financial performance by disclosing the environment as an intervening variable in energy sector companies listed on the Indonesia Stock Exchange for the 2023–2024 period. This study uses a quantitative approach with causal associative methods and purposive sampling techniques so that 63 companies were obtained with a total of 126 observation data. Data analysis was carried out using descriptive statistics, classical assumption tests, regression analysis, and mediation tests with the help of SPSS version 26. The results of the study show that environmental costs have a significant effect on the company's financial performance. Environmental disclosure also affects financial performance, but the influence exerted is relatively weak. Furthermore, the results of the mediation test showed that environmental disclosure was not able to mediate the relationship between environmental costs and financial performance, so the effect of environmental costs was direct. These findings show that environmental disclosure practices in energy sector companies have not been optimally utilized to amplify the economic impact of environmental costs that have been incurred. Keywords: Environmental Cost, Environmental Disclosure, Financial Performance, Environmental Accounting
Co-Authors 2226210010, Erisal Amelia, Frisca Andriana, Isni Ardian Wijaya Aryanto Aryanto ASPAHANI ., ASPAHANI Chairunnisa, Vivi Chandra, Christofourus Ricko Chandra, Valentinus Ricky Dahlia DEWI SARTIKA Diadara Gloria Erisal, Erisal Febina, Kaila Forencia, Enzelika Fransisca Fransisca Fuadah, Luk Luk Fuadah, Lukluk Harin Abi Darmawan Humaidi, Fachliya Salsabila Japar, Nicolas Putra Amin Kaligis, Yuliana Fena Kathryn Sugara Kesuma, Dorie P. Khairani, Siti Leman, Eduardo Juan Liliany Liliany Linda Linda Margareta, Hera Maulana, Fajar Megawati - Meisya, Meisya MUKHTARUDIN MUKHTARUDIN Muktarudin, Muktarudin natasya, devi Novelia, Rizka Nyimas Artina Panggabean, Fransbosly Parulian Rahma, Julita RICARD, WILLIAM VALENTINO Rika Henda Safitri, Rika Henda Sahira, Maulia Sari, Ridina Shinthia, Mega Silviandri Stefanus, Dennis Tertiarto Wahyudi Umi Kalsum Usniawati Usniawati Vivian Johan Yulizar Kasih