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All Journal Jurnal Akuntansi dan Pajak Jurnal Ekonomi Integra Jurnal Ilmiah Ekonomi Global Masa Kini Golden Ratio of Auditing Research Journal of Artificial Intelligence and Digital Business Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Media Akuntansi Perpajakan
Muhammad Ichsan Diarsyad
Universitas Palangka Raya
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Social Sciences

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PENGARUH SLACK RESOURCES DAN FEMINISME DEWAN TERHADAP KUALITAS PENGUNGKAPAN CSR PERUSAHAAN Muhammad Ichsan Diarsyad
Jurnal Ekonomi Integra Vol 13, No 1 (2023): Jurnal Ekonomi Integra
Publisher : STIE 'INDONESIA' Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51195/iga.v13i1.263

Abstract

Penelitian ini bertujuan untuk memberikan penjelasan secara empiris tentang pengaruh slack resources dan feminisme dewan terhadap kualitas pengungkapan CSR perusahaan. Dalam penelitian ini slack resources diukur berdasarkan; cash flow dibagi dengan sales. Feminisme dewan diukur menggunakan proksi diversifikasi gender dalam dewan direksi, dewan komisaris, dan komisaris independen. Penelitian ini menggunakan data sekunder berupa laporan keberlanjutan (sustainability report) serta data keuangan maupun non-keuangan dengan metode purposive sampling, sehingga dari 655 perusahaan diperoleh sampel sebanyak 34 yang memenuhi kriteria. Teknik analisis data pada penelitian ini adalah statistik deskriptif, uji asumsi klasik dan analisis linier berganda. Hasil penelitian ini menunjukkan bahwa slack resources tidak berpengaruh terhadap kualitas pengungkapan CSR perusahaan. Sedangkan feminisme dewan berpengaruh terhadap kualitas pengungkapan CSR perusahaan. Selanjutnya, disarankan bagi peneliti untuk memperpanjang periode dan memperluas sampel, rendahnya nilai Adjusted R2 yaitu 14,1% pada penelitian diharapkan dapat menguji dengan berfokus terhadap satu sektor perusahaan, tidak mempertimbangkan laporan keberlanjutan sebagai kriteria sampel.
PENGARUH KEJELASAN ANGGARAN, PENERAPAN STANDAR AKUNTANSI PEMERINTAH DAN PENGAWASAN FUNGSIONAL TERHADAP AKUNTABILITAS KINERJA PEMERINTAH (Studi Kasus Pada SKPD di Kabupaten Barito Utara) Steffani Imelda Lailarawati Lahur; Lamria Simamora; Muhammad Ichsan Diarsyad
JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan bisnis, Akuntansi Vol. 2 No. 2 (2022): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Palangka Raya (UPR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (194.276 KB) | DOI: 10.52300/jemba.v2i2.7128

Abstract

This study aims to analyze the effect of budget clarity, application of government accounting standards, and functional oversight of government performance accountability in North Barito Regency. The method used in this study is a statistical analysis method whose calculations are carried out using SPSS. This research was conducted on SKPD in North Barito Regency, totaling 84 respondents. The statistical tests used were descriptive statistical analysis, Multiple Linear Regression Analysis, simultaneous test (statistical F test), partial test (statistical t test), and determination test (R2). The results of this study based on a partial test (statistical t test) showed that budget clarity and functional supervision had a significant effect on government performance accountability, while the application of government accounting standards had no significant effect on government performance accountability. Based on the simultaneous test shows that the variables of Budgetary Clarity, SAP Implementation and Functional supervision together have a significant effect on the accountability of government performance at SKPD in North Barito Regency.
PENGARUH CORPORATE GOVERNANCE TERHADAP GREEN BANKING DISCLOSURE (STUDI PADA PERUSAHAAN PERBANKAN DI INDONESIA YANG TERDAFTAR DI BEI PERIODE 2018 – 2020) San Petro; Rini Octavia; Muhammad Ichsan Diarsyad
Jurnal Ilmiah Ekonomi Global Masa Kini Vol. 14 No. 1 (2023)
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v14i1.2814

Abstract

This research aims to analyze the influence of Corporate Governance on Green Banking Disclosure in bankingcompanies listed on the Indonesia Stock Exchange during the period of 2018 - 2020. Corporate governance plays acrucial role in ensuring transparency and accountability within companies, as well as supporting their efforts inimplementing sustainable and responsible business practices towards the environment. In this study, CorporateGovernance is measured through three variables: Board of Commissioners, Independent Commissioners, andInstitutional Ownership. The Board of Commissioners is considered as one of the institutions responsible for decisionmakingwithin the company. The number of board members is an important indicator in this research, as a larger boardsize allows for diverse perspectives and expertise to be applied in the decision-making process. Additionally,Independent Commissioners are also a significant factor in maintaining the independence and integrity of thecompany's oversight. In this study, the proportion of Independent Commissioners compared to the total number ofcommissioners is used as a measure of their presence and independence. Institutional Ownership is another variable ofinterest in this research. Institutional ownership reflects the participation and involvement of financial institutions andinstitutional investors in the ownership of company shares. The percentage of institutional ownership in relation to thetotal outstanding shares is measured to gain insights into the extent of financial institutions' role in decision-makingand oversight within the company. Green Banking Disclosure is the main focus of this study. Green Bankingencompasses banking practices that prioritize environmental sustainability. Green Banking Disclosure is measuredusing the Green Banking Disclosure Index (GBDI), which covers various aspects such as environmental riskmanagement, sustainable financing, and other environmental initiatives. To test the relationship between thesevariables, the researcher employs multiple linear regression analysis. The data used in this study consists of 96observations, involving 32 banking companies each year. The data is analyzed using the Statistical Package for SocialSciences (SPSS) software to generate generalizable findings.The results of this study indicate that the Board ofCommissioners has a significant positive influence on Green Banking Disclosure in banking companies listed on theIndonesia Stock Exchange during the period of 2018 - 2020. This suggests that a stronger composition and role of theBoard of Commissioners in decision-making lead to higher levels of disclosure of environmentally friendly businesspractices. However, the study did not find a significant relationship between Independent Commissioners and GreenBanking Disclosure, and it found that Institutional Ownership has a significant negative influence on Green BankingDisclosure. These findings provide a deeper understanding of the importance of the role and composition of CorporateGovernance in promoting the disclosure of sustainable business practices in banking companies in Indonesia.Keywords: Board of Commissioners; Independent Commissioners; Institutional Ownership; Green Banking Disclosure
DETERMINAN AGRESIVITAS PAJAK : PENGARUH CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN DI INDONESIA Christina Fransiska; Muhammad Ichsan Diarsyad
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.11370

Abstract

This research aims to examine the financial factors that influence Tax Aggressiveness with Corporate Social Responsibility Disclosure as a Moderating Variable in Manufacturing Companies listed on the Indonesia Stock Exchange in the 2018-2022 period. The research method used in this research is quantitative and uses secondary data collection techniques in the form of financial reports and Corporate Social Responsibility Disclosure reports. The sample in this study was selected using a purposive sampling method and there were 12 companies that met the sample criteria. The results of the research show that Capital Intensity has a significant effect on Tax Aggressiveness, while Company Size and Leverage have no effect on Tax Aggressiveness. The results of the moderation analysis show that Corporate Social Responsibility is able to strengthen Capital Intensity and Leverage on Tax Aggressiveness, while the influence of Company Size on Tax Aggressiveness cannot be moderated by Corporate Social Responsibility. This research contributes to companies in Indonesia as a consideration for management in carrying out Corporate Social Responsibility and its relationship with the influence of financial factors on corporate tax aggressiveness.
Analisis Faktor Penyebab Keterlambatan SPJ dalam Pengelolaan Keuangan Kegiatan pada Badan Kesatuan Bangsa dan Politik Provinsi Kalimantan Tengah Zaskia Zahira Sofa; Fajar Sriningsih; Muhammad Ichsan Diarsyad; Dzahin Syauqi Muhammad
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.8986

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor penyebab keterlambatan penyusunan Surat Pertanggungjawaban (SPJ) dalam pengelolaan keuangan kegiatan pada Badan Kesatuan Bangsa dan Politik Provinsi Kalimantan Tengah. Penelitian menggunakan pendekatan kualitatif dengan metode studi kasus untuk memperoleh pemahaman yang mendalam mengenai proses penyusunan SPJ serta kendala yang dihadapi dalam pelaksanaannya. Teknik pengumpulan data dilakukan melalui wawancara dan dokumentasi dengan melibatkan lima informan pada Sub Bagian Keuangan dan Aset yang terdiri atas satu Kepala Sub Bagian Keuangan dan Aset, tiga Penelaah Teknis Kebijakan, dan satu Penata Layanan Operasional. Hasil penelitian menunjukkan bahwa proses pengelolaan keuangan kegiatan pada instansi tersebut secara umum telah berjalan dengan baik dan terstruktur sesuai ketentuan yang berlaku serta didukung oleh penerapan Sistem Informasi Pemerintahan Daerah (SIPD). Penggunaan SIPD membantu proses penginputan data, pencatatan transaksi, dan penyusunan laporan keuangan menjadi lebih efektif dan terintegrasi. Namun demikian, keterlambatan penyusunan SPJ masih ditemukan pada beberapa kegiatan. Faktor utama penyebab keterlambatan meliputi tingginya aktivitas administrasi pegawai, keterlambatan penyerahan dokumen oleh Pejabat Pelaksana Teknis Kegiatan (PPTK), kurang lengkapnya dokumen administrasi, serta belum optimalnya koordinasi antar pihak terkait. Upaya yang dilakukan untuk mengatasi permasalahan tersebut antara lain melalui peningkatan koordinasi, pemeriksaan kelengkapan dokumen sebelum verifikasi, peningkatan kedisiplinan administrasi, dan optimalisasi pemanfaatan SIPD. Penelitian ini diharapkan dapat menjadi bahan evaluasi dalam meningkatkan efektivitas pengelolaan keuangan dan ketepatan waktu penyusunan SPJ pada instansi pemerintah.
Transformasi Peran Profesional Pajak di Era Digitalisasi Perpajakan: Systematic Literature Review Muhammad Rifansyah; Christina Fransiska; Muhammad Ichsan Diarsyad; Anggara Aulia Himokta
Media Akuntansi Perpajakan Vol 11, No 1 (2026): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v11i1.9530

Abstract

This study aims to analyze the transformation of tax professionals’ roles resulting from tax digitalization in Indonesia, particularly the implementation of the Core Tax Administration System. The method used was a Systematic Literature Review employing the SPIDER framework and the PRISMA protocol. A total of 28 articles were selected from 216 identified articles across three academic databases (Google Scholar, Scopus, and SINTA) for the period 2019–2026. The analysis was conducted through thematic synthesis. The findings indicate that digitalization is shifting the role of tax professionals from administrative implementers to data-driven strategic advisors across ten dimensions: primary functions, dominant activities, work patterns, data access, client relationships, relationships with tax authorities, sources of added value, clerical workload, professional risks, and service foundations. Furthermore, the new competencies required include digital hard skills, strategic soft skills, and professional ethics that cannot be replaced by automation. Additionally, the transformation produces a dual impact: increased efficiency and the threat of automation regarding basic compliance tasks. As a result, tax digitalization has transformed the role of tax professionals, not as an existential threat, but as an opportunity to adaptively reposition their roles through digital upskilling and service restructuring, while remaining relevant as a bridge between taxpayers and tax authorities in digitalization era.
Financial Distress: The Impact of the US-China Trade War on German Automotive Companies Nina Titirai Tambung; Fitria Husnatarina; Muhammad Ichsan Diarsyad; Theresia Mentari
Golden Ratio of Auditing Research Vol. 6 No. 2 (2026): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i2.2101

Abstract

One indicator of financial distress is a decline in corporate financial performance, which can threaten the continuity of business operations. This issue is particularly critical for the German automotive industry, especially under external pressures such as the trade war between the US and China, which has caused reduced export demand, disruptions in the supply chain, and increased production costs. These challenges necessitate that companies strengthen corporate governance and utilize their resources efficiently to preserve financial stability. By incorporating firm size as a moderating variable, this study investigates the effect of corporate governance which encompasses the Board of Commissioners, Board of Directors, and Audit Committee on financial distress among German automakers listed on the DAX Automobile Index during 2018-2023. A total of 10 automotive companies were chosen as the research sample through purposive sampling and analyzed using EViews 12. The findings reveal that the Board of Directors has a significant negative effect on financial distress, while the Audit Committee and Board of Commissioners show no significant impact. Firm Size moderates the effect of the Board of Directors on financial distress, but it does not moderate the influence of the Board of Commissioners or the Audit Committee. Overall, the results highlight that the role of the Board of Directors is a key factor in preventing financial distress, particularly for automotive companies operating amid the US-China trade war. The results of this study can also be considered by management and regulators in strengthening corporate governance mechanisms to maintain financial stability.
Analisis Pengaruh Intergovernmental Revenue, Pendapatan Pajak Daerah dan Opini Audit BPK Terhadap Kinerja Keuangan Daerah (Studi pada Pemerintah Kota/Kabupaten di Kalimantan Tengah) Argy Dimaz Dzaky Bryllian; Iwan Christian; Theresia Mentari; Muhammad Ichsan Diarsyad; Sifera Patricia Maithy
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.9545

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh intergovernmental revenue, pendapatan pajak daerah, dan opini audit Badan Pemeriksa Keuangan (BPK) terhadap kinerja keuangan pemerintah daerah kabupaten/kota di Provinsi Kalimantan Tengah. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif kausal. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan pemerintah daerah, Anggaran Pendapatan dan Belanja Daerah (APBD), serta Laporan Hasil Pemeriksaan BPK selama periode 2020–2024. Sampel penelitian terdiri atas 14 pemerintah daerah kabupaten/kota di Provinsi Kalimantan Tengah yang ditentukan menggunakan teknik sampling jenuh, sehingga diperoleh 70 observasi. Analisis data dilakukan menggunakan metode regresi data panel dengan bantuan perangkat lunak EViews. Hasil penelitian menunjukkan bahwa intergovernmental revenue berpengaruh negatif dan signifikan terhadap kinerja keuangan pemerintah daerah dengan nilai koefisien sebesar -0,094442 dan probabilitas 0,0215. Sementara itu, pendapatan pajak daerah tidak berpengaruh signifikan terhadap kinerja keuangan pemerintah daerah dengan nilai koefisien sebesar 0,009493 dan probabilitas 0,4826. Opini audit BPK juga tidak berpengaruh signifikan terhadap kinerja keuangan pemerintah daerah dengan nilai koefisien sebesar -0,055613 dan probabilitas 0,2206. Secara simultan, ketiga variabel independen tidak berpengaruh signifikan terhadap kinerja keuangan pemerintah daerah, yang ditunjukkan oleh nilai probabilitas F-statistic sebesar 0,119718. Nilai Adjusted R-squared sebesar 0,129171 menunjukkan bahwa kemampuan model dalam menjelaskan variasi kinerja keuangan daerah masih relatif rendah. Temuan penelitian ini mengindikasikan bahwa tingginya ketergantungan pemerintah daerah terhadap dana transfer dari pemerintah pusat masih menjadi faktor yang melemahkan kinerja keuangan daerah, sehingga diperlukan upaya peningkatan kemandirian fiskal melalui optimalisasi sumber-sumber pendapatan daerah.
Co-Authors Anggara Aulia Himokta Argy Dimaz Dzaky Bryllian Christina Fransiska Dzahin Syauqi Muhammad Fajar Sriningsih Fitria Husnatarina Iwan Christian Lamria Simamora Muhammad Rifansyah Nina Titirai Tambung Rini Octavia San Petro Sifera Patricia Maithy Steffani Imelda Lailarawati Lahur Theresia Mentari Zaskia Zahira Sofa