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All Journal Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) International Journal of Artificial Intelligence Research Jurnal EMT KITA SENTRALISASI JIKA: Jurnal Ilmu Keuangan dan Perbankan Iqtishoduna: Jurnal Ekonomi Islam International Journal of Economics Development Research (IJEDR) INVEST : Jurnal Inovasi Bisnis dan Akuntansi Journal La Sociale Kontigensi: Jurnal Ilmiah Manajemen Jurnal Ekonomi International Journal of Science and Society (IJSOC) Jurnal Pengabdian Teratai Annals of Human Resource Management Research Jurnal Manajemen Bisnis dan Organisasi Asian Journal of Management Analytics Return : Study of Management, Economic and Bussines Moneter : Jurnal Keuangan dan Perbankan Jurnal Digital Bisnis, Modal Manusia, Marketing, Entrepreneurship, Finance, & Strategi Bisnis Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Hadi Purnomo
Universitas Mitra Bangsa, Jakarta, Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Social Sciences Other

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The Influence of Good Corporate Governance, Tax Planning, and Financial Distress on Earnings Management with Internal Control as Intervening Variable Alfiana Alfiana; Fitriana Rakhma Dhanias; Loso Judijanto; Hadi Purnomo; Dipa Teruna Awaludin
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 7 No. 1 (2026): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v7i1.2107

Abstract

This study examines the influence of good corporate governance, tax planning, and financial pressure on earnings management in State-Owned Enterprises (SOEs) in Indonesia, with internal control as an intervening variable. This study is motivated by the limited research integrating the role of internal Control in the relationship between governance mechanisms and earnings management, particularly in the context of SOEs. The study sample consisted of 20 SOEs listed on the Indonesia Stock Exchange during the 2018–2023 period, yielding 120 company-year observations selected via purposive sampling. Data analysis was performed using a random-effects model (REM) in EViews 12. The results show that corporate governance and financial pressure do not significantly influence earnings management, although both are negative. Tax planning has a significant negative effect on earnings management. Internal control is proven to have a significant negative effect, but is unable to mediate the relationship between the independent variables and earnings management. These findings emphasize the importance of strengthening internal control to suppress earnings management practices and provide an empirical contribution regarding the limited role of governance mechanisms in the context of SOEs.
The Effect of Environmental Disclosure and Green Innovation on Firm Value: The Role of GCG Nicko Albart; Hadi Purnomo
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 7 No. 1 (2026): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v7i1.2108

Abstract

This study examines the effect of environmental disclosure and green innovation on firm value, with Good Corporate Governance (GCG) serving as a moderating variable. Previous studies have reported inconsistent findings regarding the relationship between sustainability practices and firm value, indicating the need for further investigation, particularly in emerging market contexts. This study employs a quantitative approach using panel data obtained from property and real estate companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The data were analyzed using panel data regression and Moderated Regression Analysis (MRA). The findings reveal that environmental disclosure negatively affects firm value, indicating that sustainability disclosure in emerging markets is not always perceived positively by investors. Green innovation does not significantly influence firm value, suggesting that environmentally oriented innovation activities have not yet been fully appreciated by the market. In contrast, Good Corporate Governance has a positive effect on firm value and strengthens the relationship between green innovation and firm value. However, GCG does not strengthen the relationship between environmental disclosure and firm value. The findings imply that strong governance mechanisms enhance the effectiveness and credibility of sustainability-oriented innovation strategies, thereby increasing investor confidence and market valuation. This study also indicates that environmental disclosure alone may not improve firm value unless supported by credible implementation and transparent governance practices. Therefore, companies are encouraged to integrate sustainability initiatives into long-term business strategies rather than relying solely on symbolic disclosures. Theoretically, this study contributes to legitimacy theory, signaling theory, stakeholder theory, and corporate governance theory by demonstrating that investor responses toward sustainability practices are influenced by governance quality and market perceptions in emerging economies. These findings contribute to the literature on sustainability, innovation, and corporate governance in developing-country contexts.
Revisiting Tax Avoidance in Global Islamic Commercial Banks: The Critical Role of Profitability, Capital Structure, and Firm Size within a Sharia-Based Governance Framework Hadi Purnomo; Nicko Albart; Kurniati Karim; Listiana Sri Mulatsih; Alfiana
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 14 No. 2 (2025): October
Publisher : Department of Sharia Economics Faculty of Islamic Economics and Business, Universitas Islam Syarifuddin Lumajang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v14i2.2981

Abstract

Tax avoidance remains a persistent concern in the global banking industry, including Islamic commercial banks, where financial decision-making is expected to align with Shariah-based governance principles. This study revisits the determinants of tax avoidance in Islamic commercial banks by critically examining the roles of profitability, capital structure, and firm size within a Shariah-compliant institutional context. Employing a quantitative research design, this study analyzes panel data from nine Islamic commercial banks that consistently published quarterly financial reports from 2018 to 2022. The empirical analysis is conducted using panel regression techniques in EViews 10, supported by classical assumption tests, model feasibility tests, and coefficient-of-determination analysis. The findings reveal that profitability and capital structure significantly Influence tax avoidance behavior in Islamic commercial banks, while firm size does not exhibit a statistically significant effect. These results suggest that internal financial performance and leverage decisions play a more decisive role than organizational scale in shaping tax-related behavior, even within Shariah-oriented institutions. The novelty of this study lies in its integration of conventional financial determinants with a Shariah-based governance perspective, offering critical insights into how Islamic banks navigate the tension between profit optimization and ethical tax compliance. The findings contribute to the global Islamic economics literature by providing policy-relevant implications for strengthening governance mechanisms and enhancing fiscal responsibility in Islamic financial institutions.
Kepuasan Publik dalam Pelayanan Perizinan Pemerintah Daerah: Peran Kinerja Pelayanan, Sistem Pengendalian Intern, Sarana Prasarana, dan Manajemen Risiko Keuangan Susanti Noorhayati; Hadi Purnomo; Jamal Hanaffy
Jurnal Digital Bisnis, Modal Manusia, Marketing, Entrepreneurship, Finance, & Strategi Bisnis (DImmensi) Vol 6 No 2 (2026): JURNAL DIMMENSI
Publisher : Prodi S1 Administrasi Bisnis Universitas Sangga Buana YPKP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/dimmensi.v6i2.5616

Abstract

This study aims to analyze the influence of service performance, internal control systems, and facilities and infrastructure on public satisfaction through financial risk management at the Investment and One-Stop Integrated Services Office (DPMPTSP) of Bogor Regency. This study employed a quantitative approach using a survey method involving 388 users of DPMPTSP Bogor Regency services. Data were analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS) with the assistance of SmartPLS 4 software. The results indicate that service performance and facilities and infrastructure have a positive and significant effect on public satisfaction, while the internal control system has a positive but insignificant effect on public satisfaction. Furthermore, facilities and infrastructure have a positive and significant effect on financial risk management, whereas service performance and the internal control system have positive but insignificant effects on financial risk management. Financial risk management was found to have a positive and significant effect on public satisfaction. These findings suggest that improving public satisfaction at DPMPTSP Bogor Regency is influenced by service quality, the availability of adequate facilities and infrastructure, and effective financial risk management practices. The results of this study are expected to provide valuable input for government institutions in enhancing the quality of public services through strengthened organizational governance and financial risk management.
Kinerja Keuangan PTN BH: Pengaruh Perencanaan Anggaran, Efisiensi Penggunaan Dana, Akuntabilitas Keuangan, dan Manajemen Risiko Keuangan Delimasari Delimasari; Hadi Purnomo; Jamal Hanaffy
Jurnal Digital Bisnis, Modal Manusia, Marketing, Entrepreneurship, Finance, & Strategi Bisnis (DImmensi) Vol 6 No 2 (2026): JURNAL DIMMENSI
Publisher : Prodi S1 Administrasi Bisnis Universitas Sangga Buana YPKP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/dimmensi.v6i2.5618

Abstract

Financial performance serves as a primary indicator to evaluate financial management effectiveness in State Universities with Legal Entity Status (PTN BH). This study analyzes the impact of budget planning, fund utilization efficiency, and financial accountability on the financial performance of PTN BH, mediated by financial risk management. Utilizing a quantitative survey approach at Universitas Negeri Jakarta (UNJ), data from financial management personnel were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The findings reveal that budget planning directly and positively impacts PTN BH financial performance. Furthermore, budget planning, fund utilization efficiency, and financial accountability positively influence financial risk management. Conversely, fund utilization efficiency and financial accountability do not show significant direct effects on financial performance. However, financial risk management demonstrates a strong positive influence on financial performance. These results indicate that effective financial risk management acts as a crucial mediating mechanism that strengthens the path from budget planning, efficient fund usage, and accountability toward optimized financial performance. Ultimately, this research contributes to public sector financial management theory and offers practical guidance for PTN BH administrators aiming to enhance institutional governance and achieve sustainable financial performance.
Analysis of The Influence of Digital Banking, Bopo and NPF on Profitability Levels of Sharia Commercial Bank Listiana Sri Mulatsih; Hadi Purnomo; Mahelan Prabantarikso; Sylvia Kartika Dhamayanti; Sunarmi Sunarmi
SENTRALISASI Vol. 13 No. 1 (2024): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v13i1.3101

Abstract

This study aims to analyze and examine the factors influencing of digital banking, operating costs to operating income (BOPO) and Non Performance Financing (NPF) on Return on Asset (ROA) in the Islamic Commercial Banks in period 2018-2022. The method of research is using the quantitative and regression analysis. The sample is Islamic Commercial Banks are consistenly publish financial report period 2018-2022 listed on the Indonesia Stock Exchange with a total sample of 3 companies. The sampling technique used a purposive sampling. The data analysed with IBM SPSS version 22 and was carried out by several tests such as validity test, realibility test, classic assumption test, linear regression analysis and coefficient of determination test. The results of this study indicate that the digital banking, BOPO and NPF simultaneously and significantly influence on ROA. The results of the partial test demonstrates that the digital banking and NPF has significant effect on ROA. While BOPO has a negative effect on ROA in the Islamic Commercial Banks in period 2018-2022. This research contributes to Islamic banking in order to make effective financing with results sharing and operational cost efficiency in operating income so that performance can be improve financial performance.
Co-Authors Albart, Nicko Alfiana Alfiana Arief Karimauv Asep Irvan Nurohim Aulia Nurlaili Kusuma Wardani Delimasari Delimasari Devi, Nurwulan Kusuma Dipa Teruna Awaloedin Djunaedi Djunaedi Fitriana Rakhma Dhanias Hadi Purnomo Hary Lesmana Herdjuno Wahyu Moertyanto I Ketut Suyasa Indri Astuti Jamal Hanaffy Jati, prihatina Kurniati Karim Lasma Lenida Rosinta Sianipar Listiana Sri Mulatsih Listiana Sri Mulatsih Listiorini, Dewi Loso Judijanto Loso Judijanto Mahelan Prabantarikso Mahelan Prabantarikso Maryati, Mari Mazzlida Mat Deli Meiki Permana Millah, Fahmi Syaeful Nafis, Runanda Fachri Nicko Albart Nurcahyani, Indah Sri Prabantarikso , Mahelan Putra, I Kadek Alit Suwardana Rio Ramadhani Ronny Allan Nababan Siti Bunga Utami Sri Hermuningsih Subiha Subiha Sukiman Sukiman Sunarmi Sunday Ade Sitorus Susanti Noorhayati Sylvia Kartika Dhamayanti Titin Ruliana Ujang Suherman Zaharuddin Zaharuddin, Zaharuddin Zulkifli Rangkuti Zulkifli Rangkuti