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All Journal Jurnal Promosi Pendidikan Ekonomi Binus Business Review Fundamental Management Journal Accounting Analysis Journal JURNAL IQRA´ International Journal of Artificial Intelligence Research Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Jurnal Riset Akuntansi dan Keuangan Dinasti International Journal of Management Science Dinasti International Journal of Digital Business Management Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ekonomi dan Bisnis Digital (MINISTAL) East Asian Journal of Multidisciplinary Research (EAJMR) Indonesian Journal of Business Analytics (IJBA) Formosa Journal of Applied Sciences (FJAS) Formosa Journal of Sustainable Research (FJSR) Jurnal Pengabdian Mandiri CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis SENTRI: Jurnal Riset Ilmiah Business and Entrepreneurial Review Media Riset Akuntansi Auditing & Informasi Profit: Jurnal Manajemen, Bisnis dan Akuntansi Journal of Management and Social Sciences Journal of Creative Student Research Jurnal Mutiara Ilmu Akuntansi Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Audit dan Perpajakan Madani: Multidisciplinary Scientific Journal Manajemen Kreatif Jurnal Jurnal Riset Manajemen dan Ekonomi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Jurnal Kajian dan Penelitian Umum Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset Riset Ilmu Manajemen Bisnis dan Akuntansi Socius: Social Sciences Research Journal Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Bisnis dan Ekonomi Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Sains Student Research Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Media Akademik (JMA) Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Ekonomi dan Pembangunan Indonesia Jurnal Akademi Akuntansi Indonesia Padang Indonesian Journal of Economics and Strategic Management Ekonomi Keuangan Syariah dan Akuntansi Pajak Jurnal Ekonomi, Akuntansi dan Perpajakan Akuntansi Pajak dan Kebijakan Ekonomi Digital KALBISIANA Jurnal Sains, Bisnis dan Teknologi International Journal of Economics, Management and Accounting JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Jurnal Greenation Ilmu Akuntansi Greenation International Journal of Economics and Accounting IPSSJ Business and Applied Management Journal Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia(JEAMI) Indonesian Journal of Accounting and Governance Sinergi : Jurnal Ilmiah Multidisiplin Jurnal Akuntansi dan Sistem Informasi MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Jurnal Riset dan Inovasi Manajemen Harmoni Economics: International Journal of Economics and Accounting
Nera Marinda Machdar
Universitas Bhayangkara Jakarta Raya, Jakarta, Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Transportation Other

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Kontribusi Biaya Lingkungan, Green Accounting, CSR, dan Ukuran Perusahaan dalam Meningkatkan Profitabilitas Perusahaan Kartika Wulandhari; Nera Marinda Machdar
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 3 (2025): Juli: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v3i1.3552

Abstract

This study aims to analyze the relationship between environmental costs, green accounting, and corporate social responsibility (CSR) on corporate profitability, with company size as a moderating factor. The findings reveal that environmental costs can have both positive and negative impacts on profitability, depending on how these costs are managed. Green accounting has been shown to enhance operational efficiency and transparency, positively affecting profitability. Additionally, CSR offers long-term benefits for corporate image and customer loyalty, though its effects may not always be immediately apparent. Company size moderates these relationships, with larger companies having greater advantages in managing environmental and social aspects compared to smaller companies. This study highlights the importance of strategic management of environmental costs, implementation of green accounting, and execution of CSR to support corporate sustainability and profitability.
Faktor Pengungkapan ESG, Tata Kelola, Efisiensi Operasional, dan Penggunaan AI dalam Kinerja Perusahaan Teknologi Ramdhani Ahmad Fariz Putra Setiawan; Nera Marinda Machdar
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 3 (2025): Juli: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v3i1.3553

Abstract

Technology companies face the dynamic challenge of improving financial performance while meeting sustainability expectations. This research aims to analyze the contribution of ESG (Environmental, social, and governance) disclosure, corporate governance, operational efficiency, and the use of AI to the financial performance of technology companies. The research method uses a quantitative approach with multiple linear regression analysis, using secondary data from annual reports of technology companies listed on the IDX during 2018–2023. The research results show that ESG disclosure positively influences a company's reputation and access to capital. Good governance increases transparency and accountability, while operational efficiency and the application of AI have proven significant in optimizing productivity and innovation. In conclusion, these four factors support each other in creating added value and competitiveness for technology companies in the global market. These findings imply the importance of an integrated strategy in managing sustainability, operational and technological aspects to achieve sustainable financial performance.
Elemen Nilai Perusahaan dari Kepemilikan Manajerial, Investment Opportunity Set, dan Financial Distress Defina Jihan Felisha; Nera Marinda Machdar
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 3 (2025): Juli: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v3i1.3554

Abstract

This research analyzes the factors that influence managerial ownership, investment opportunity set (IOS), and financial distress on company value. Company value is a performance indicator that reflects public trust and the company has high growth potential in the future. This research utilizes secondary data which is analyzed quantitatively obtained from journals, articles and other related sources. The results of the study show that managerial ownership, IOS, and financial difficulties have various relationships on firm value. Managerial ownership can have positive, negative, or no influence depending on the managerial context. IOS has the potential to increase company value through the right investment opportunities, but can also have a negative impact if investments are made without good planning. Financial distress, on the other hand, can reduce company value if poor financial conditions are not handled with the right strategy. This research reveals in depth the importance of managing these factors to increase company value, while also showing the need for further research to identify relevant moderating factors.
Dynamics Of Working Capital, Profitability, and Capital Structure: Implications For Corporate Sustainability in The Context Of Effective Tax Rates Elia Rossa; Nera Marinda Machdar; Adler Haymans Manurung
International Journal of Economics, Management and Accounting Vol. 2 No. 1 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i1.437

Abstract

This study aims to analyze the dynamics of working capital, profitability, and capital structure, and their implications for corporate sustainability in the context of effective tax rates. Corporate sustainability has become increasingly important in an era of global competition and stringent regulations. A review of the literature indicates that well-managed working capital can enhance profitability and provide financial flexibility, while an optimal capital structure contributes to the financial stability of the firm. Furthermore, effective tax rates play a crucial role in determining a company's profitability and investment decisions. This research identifies a gap in the existing literature, as few studies integrate these three factors within the framework of sustainability. By employing a comprehensive analytical approach, this study seeks to provide deeper insights into how the dynamics of working capital, profitability, and capital structure interact to support corporate sustainability. The findings are expected to make a significant contribution to financial management practices and sustainable corporate policies.
Analisis Rasio Lancar, Rasio Hutang terhadap Ekuitas, Emisi Karbon Dioksida pada Penerbitan Green Bond Soehaditama, Josua Panatap; Manurung, Adler Haymans; Machdar, Nera Marinda; Hidayat, Wastam Wahyu
Jurnal Akademi Akuntansi Indonesia Padang Vol. 4 No. 2 (2024): Oktober
Publisher : LPPM Akademi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/kpyyg763

Abstract

Artikel mengenai Penerbitan Green Bond ini merupakan artikel tinjauan literatur ilmiah dalam lingkup ilmu manajemen. Tujuan dari penulisan ini adalah untuk membangun hipotesis pengaruh antar variabel yang nantinya dapat digunakan untuk penelitian lebih lanjut dalam lingkup manajemen. Metode penelitian yang digunakan adalah deskriptif kualitatif. Data diperoleh dari penelitian terdahulu yang relevan dengan penelitian ini dan bersumber dari media online akademik seperti Publish or Perish, Google Scholar, buku-buku referensi digital dan jurnal Sinta. Hasil dari artikel ini adalah: adanya hubungan antara variabel independen dengan variabel dependen, dibuktikan dengan tinjauan pustaka terdahulu yang membahas tentang pengaruh Current Ratio, Debt to Equity Ratio, Emisi Karbondioksida terhadap Penerbitan Green Bond.
An Exposition of Transfer Pricing, Fixed Asset Intensity and Capital Intensity on Tax Avoidance Avriliani Dwi Septiana; Nera Marinda Machdar
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 2 No. 1 (2025): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v2i1.713

Abstract

In Indonesia, efforts to maximize tax revenue face obstacles, especially related to the difference in interests between the government and the business world. This difference triggers tax avoidance by taxpayers. The researcher made this scientific article, aiming to examine and analyze the influence of transfer pricing, fixed asset intensity and capital intensity on tax avoidance. This study uses a qualitative descriptive method to study a phenomenon by describing the data obtained from literature studies. Literature studies with 39 journals in the 2019-2024 time frame to ensure relevant and up-to-date information and phenomena related to research topics. The results of this study show that the variables of transfer pricing, fixed asset intensity, and capital intensity have an effect on tax avoidance.
Nilai Perusahaan dari Sudut Corporate Social Responsibility (CSR) dan Struktur Kepemilikan Dengan Dukungan Profitabilitas Valencia Angelica; Nera Marinda Machdar
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 12 (2024): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i12.3502

Abstract

Businesses are evaluated based on various criteria, including managerial ownership, institutional ownership and social responsibility. One of the fundamental goals of a business is to increase its value. An investor's assessment of a company's success is known as its value, which many attribute to its current stock price. The purpose of this study is to ascertain and examine how corporate social responsibility, managerial ownership, and institutional ownership affect firm value. This study will look at profitability being a moderating factor that can enhance the relationship between these variables and firm value. This research method utilizes quantitative data and causal associative research. All banking companies available on the IDX between 2019-2023 as the subject of this study. With predetermined requirements, using purposive sampling techniques. Multiple regression analysis and moderation regression analysis are the approaches used to conduct the analysis. The study results show that corporate social responsibility and ownership structure have a positive effect on firm value and profitability strengthens the effect of corporate social responsibility and ownership structure on firm value. According to this study, organizations should prioritize institutional ownership, management ownership, and corporate social responsibility as these are able to influence stock prices and increase firm value.
Peran Laporan Keberlanjutan, Green Accounting, Kepemilikan Manajerial pada Nilai Perusahaan Ayu Luthfiyah Ramadhanti; Nera Marinda Machdar
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 1 (2025): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i1.3532

Abstract

Firm value is investors' perception of the company's success rate, which is often associated with profitability. Firm value is influenced by many things such as sustainability reports, green accounting, and managerial ownership. The purpose of this study was to determine and analyze the effect of sustainability reports, green accounting, and managerial ownership on firm value and, to determine and analyze profitability as a moderating variable able to strengthen the relationship between sustainability reports, green accounting, and managerial ownership on firm value. This type of research uses causal research with quantitative data. The population used in this study were all mining companies listed on the Indonesia Stock Exchange during the 2019-2024 period. The samples used in this study were 63 mining companies. The sampling method uses purposive sampling with predetermined criteria. Using annual reports with a time span of 2019-2024. The analysis method used is multiple linear regression analysis. Future research can include other sectors besides mining in its data, so that research is expected to provide generalizable results for all companies in Indonesia.
Penghindaran Pajak Dari Sudut Pandang Aset Yang Dimiliki Perusahaan Lasmarina Suci Oktavia; Nera Marinda Machdar
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 1 (2025): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i1.3555

Abstract

Tax avoidance is a company strategy to minimize the tax burden. Management of inventory intensity, liquidity and intangible assets can be an important factor in determining company policies regarding tax avoidance. This research aims to determine and analyze the influence of inventory intensity, liquidity and intangible assets on tax avoidance, and knowing and analyzing transfer prices as a moderating variable can strengthen the relationship between inventory intensity, liquidity and intangible assets on tax avoidance. This research applies a causal research method using a quantitative approach through the literature review method. The population used in this research is energy sector companies listed on the Indonesia Stock Exchange during the 2019-2024 period. Sampling in this research used purposive sampling with predetermined criteria. The type of data in this research is secondary data in the form of annual reports. This research uses multiple linear regression analysis methods and moderated regression analysis. The research results show that inventory intensity has a negative effect on tax avoidance, liquidity has a positive effect on tax avoidance, intangible assets have a positive effect on tax avoidance, and transfer prices can strengthen the relationship between inventory intensity, liquidity and intangible assets on tax avoidance. Future research is expected to include other variables to expand the research analysis
Keputusan Investasi dalam Perspektif Keuangan: Hubungan Literasi, Risiko, dan Locus of Control pada Mahasiswa Fatima Zahara; Nera Marinda Machdar
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 1 (2025): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i1.3563

Abstract

Planning investment in personal financial management, especially among students, is very important. Investment serves as one way to learn to manage finances, both for current and future needs. However, the lack of understanding of investment decision making often makes students vulnerable to fraud, especially because they are tempted by tempting investment offers. This study aims to identify and analyze theories that discuss the influence of financial literacy, risk perception, and financial behavior on investment decisions, with locus of control as a moderating variable. This study refers to signal theory and prospect theory, and uses a literature review approach. In this study, related variables and previous research results are discussed theoretically. The research findings show differences in the influence of financial literacy, risk perception, and financial behavior on investment decisions. Moderation by locus of control is proven to have a significant role, although there is no clear agreement from the research findings. This study contributes by offering deeper insights to explain ongoing related phenomena.
Co-Authors Ade Onny Siagian Adler H. Manurung Adler H. Manurung Adler Haymans Manurung Adler Haymans Manurung Adler Haymans Manurung Adler Manurung Aisyah Dwi Satrio Putri Aisyah Sekar Ningrum Ajeng Putri Wahyuningtyas Aldila Sukaputri Irmadani Alfiah Rizqi Sabrina Alisya Athalia Aliyani, Tunida Alvira Nirjayanti Alya Kusumaningtyas Alya Syafikah Rani Amelia Destiyana Andhika Dwi Rusmana Anggraini, Anisya Mutiara Anggraini, Septiara Anissa Pujiwaty Annisa Azka Rahmawati Aulia Annisa Fatimatu Zahro Annisa Ramadhani Azizah Ansori, Wakhid Aprilia Zahra Adisti Ardillah, Kenny Arinda Dwi Cahyani Asril, Delila Atika Somantri Dewi Aulia Pramesti Aurorita, Belantika Sheren Avriliani Dwi Septiana Ayu Chintya Janitri Ayu Luthfiyah Ramadhanti Ayu Permata Sari Azhar Huwaiza Fathoni Bungaran Saing, Bungaran Cahaya Zulfah Cahyadi Husada Cahyadi Husadah Cahyadi Husadha Celia Darmasaputra Claudia Putri Setiadi Dade Nurdiniah Dara Dinanti Darma, Cantika Ramadina Putri Dea Maharani Dea Nur Azizah Defina Jihan Felisha Delila Asril Della Puspita Desy Pri Cahaya Sibarani Dhea Regita Cahyani Dina Erliana Diva Fareza Zelfani Dwi Intan Erdiyanti Dwitanto, Ardo Ryan Edward Efendi Silalahi Eka Putri Julianti Wibowo Elia Rossa Elia Rossa Elia Rossa Elsa Natali Endah Suci Damayanti Engela Ananta Erlin Aurelia Maritza Eva Yanis Lafione Fahrati, Mutia Fathiyah Alifah Fitriyani Fatima Zahara Febianti, Windy Febria Amanda Febrianti, Salwa Nayla Fitri Sabiyla Yassarah Fitrie Handayani Fransiska Ayu Septhiani Gisca Dwi Desriyunia Gloria Priscilla Simorangkir Hadita Hanung Deswinta Syaharani Helmalia Putri Herlina Yuliyanti Hernawan, Deby Indah Maharani Hilwatun Nazwah Husadah, Cahyadi Imas Mutikartini Putri Indah Rizki Maulia Inday Hardika Ira Alpina BR Surbakti Iska Ayu Sundari Istianingsih Istianingsih, Istianingsih Jagad, Chandi Satrio Raja Ing Jasmine Jasmine Jihan Rahmah Fadiyah Jihan Salsabilah Jonathan Jonathan Joseph M J Renwarin Josua Panatap Soehaditama Kamelia Putri Kartika Wulandhari Khalisa Fahira Khofidah Pujilestari Khofidah Pujilestari Kusmiyati Kusmiyati Lasmarina Suci Oktavia Leonardo Krishnanda Lestari, Sri Indah Lhivia Nur’aini Putri Lin Oktris Lisna Nurpida Lissa Rahmawati Lyra Aldina Mamta Sartika Manurung, Bennardo Margaretha Jessica Wijaya Marpaung, Erika Nopa Yanti Br Marsyalova Yasmin Marta Marta Marundha, Amor Mega Fatimah Rosana Meilani, Kurnia Meisya Liana Meli Andriyani Melinda Malau Mia Anggraini Mohamad Rio Aditya Lutfiansyah Muhamad Daffa Fairus Muhammad Esa Seprtian Muhammad Maulana Hafizh Muhammad Taufiq Arrahman Munir, Ningky Sasanti Nababan, Engelica Nabilah Putri Windiarti Nainggolan, Carlos Daniel Najwa Balqis Nanda Suci Handayani Umagap Nanditya Andini Natasya Arifa Salsabila Novi Pusfita Nugroho, Muhammad Reza Adi Nurdiniah, Dade Nurdiyanto Nurfitria, Ramadhani Nurhalisa, Icha Nurjanah, Adira Oktaviani Tita Pangaribuan, David Panjaitan, Nehemia Apriyani Pingki Lutfiana Bella Pratiwi, Oktaviani Putri Puthree Maria Situmorang Putri Afrilia Nurrochmah Putri, Helmalia Putri, Moudy Aldasari Rachmat Pramukty Radina Amalia Maharani Rahmah, Hesti Nur Rahmatika Fidela Hilary Ramdhani Ahmad Fariz Putra Setiawan Revanya Adinda Putri Reydatus Rafiawan Akbar Ririn Breliastiti Rizti Salsabila Rony, Zahara Tussoleha Rosa Amalia Putri RR. Ella Evrita Hestiandari Safitri, Afifah Salsabila Salsabila Santiyar, Dewi Sarah Ginting Septiara Anggraini Septiwidya, Wafiyyah Shabir, Haekal Maulana Shafa Audina Sukmaningrum Shalihah Dwi Adini Sherly Suci Rahmadhani Sholihah, Auliya Nida’Us Sianturi, Maria Magdalena Sianturi, Maria Marcelina Sifa, Wiwin Aini Silviyana Fitri Simanungkalit, Efraim Sindy Septiani Siregar, Sabrina Az-zahra Siska Aprilia Rahmawati Siti Ghozinatul Jannah Situmorang, Nova Lia SUGENG SUROSO, SUGENG Sugiharti Sugiharti Sugiyono Sulistyanto, Sofyan Aditya Sumarno Sumarno Sumaryono Sumaryono Suprobo, Srikaton Sevira Syawali, Alya Syifa, Najwa Aulia Sysilia Tri Hapsari Tegar Muzaki Ritonga Temy Setiawan Tiara Kusuma Wardani Triliyani, Dewi Triyana, Ira Valencia Angelica Vina Hariyati Vina Ramadhianti Vinsent Fernaldi Yulias Sayudha Viyanis, Denisa Salsabila Wastam Wahyu Hidayat Wastam Wahyu Hidayat Widjanarko, Wirawan Widya Permata Sari Windiarti, Nabilah Putri Windy Febianti Yani, Sabilah Ayu Adinda Yanti, Anggi Rama Yarika Azhara Yayan Hendayana Yosi Ika Putri Yunda Riana Yuyun Yuyun Zahara Tussoleha Rony