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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 Jurnal Riset dan Inovasi Manajemen 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 Ilmiah Akuntansi Jurnal Greenation Ilmu Akuntansi IPSSJ Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia(JEAMI) Indonesian Journal of Accounting and Governance Sinergi : Jurnal Ilmiah Multidisiplin MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
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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Pengaruh Pengungkapan ESG, Biaya Lingkungan, dan Green Accounting Terhadap Kinerja Keuangan Febrianti, Salwa Nayla; Machdar, Nera Marinda
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 4 (2025): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN 
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i4.7685

Abstract

This study aims to examine the impact of ESG disclosure, environmental costs, and green accounting on corporate financial performance. This research is motivated by the increasing demands for sustainability in business, yet companies' consistency in implementing ESG principles remains relatively low, particularly in the manufacturing sector, which has a significant environmental impact. The results show that ESG disclosure is associated with the possibility of increased profitability through increased legitimacy and stakeholder trust. Environmental costs have two perspectives: some studies find a negative impact on financial performance due to increased cost burdens, while others view them as a long-term investment that can improve efficiency. Green accounting is associated with increased resource utilization effectiveness and enhanced corporate competitiveness. Based on the literature review, all three sustainability variables have a significant relationship with financial performance, although empirical research results show discrepancies. This study provides an overview of the importance of implementing sustainability practices in improving the financial performance of manufacturing companies in Indonesia.
Analysis of Enterprise Risk Management Implementation in Managing Risk in the Financial Industry Desi, Dona Elvia; Machdar, Nera Marinda; Manurung, Adler Haymans
Dinasti International Journal of Digital Business Management Vol. 6 No. 6 (2025): Dinasti International Journal of Digital Business Management (October - Novembe
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijdbm.v6i6.5868

Abstract

The financial industry faces increasingly complex challenges in managing various types of risks that threaten the stability and sustainability of its operations. The global financial crisis of 2008 provided valuable lessons on the importance of an integrated and comprehensive risk management system. This event prompted regulators and practitioners to adopt a more holistic approach to identifying, measuring, and controlling risk.
Determinan Tax Avoidance dari Perspektif Thin Capitalization, Transfer Pricing, dan Capital Intensity Lestari, Sri Indah; Machdar, Nera Marinda
Madani: Jurnal Ilmiah Multidisiplin Vol 2, No 12 (2025): Januari
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14546153

Abstract

This study focuses on analyzing the influence of thin capitalization, transfer pricing, and capital intensity on tax avoidance practices. The three variables are placed as independent variables, while tax avoidance is positioned as the dependent variable. The study was conducted using a descriptive method through a literature review by selecting journals and articles that are relevant to the research topic. The results of the study revealed that the three factors have contributed to influencing tax avoidance efforts.
Determinasi Non Debt Tax Shield, Beban Pajak, dan Penghindaran Pajak terhadap Struktur Modal Safitri, Afifah; Machdar, Nera Marinda
Madani: Jurnal Ilmiah Multidisiplin Vol 2, No 12 (2025): Januari
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

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Abstract

According to Weston and Brigham (1997), Capital Structure is the way an organization finances its assets. Which can be seen on the balance sheet, which consists of shareholders' equity, short-term debt, and short-term. Therefore, capital structure is only part of the financial structure (Yusuf, 2016). The purpose of this study is to see how Non Debt Tax Shield (NDTS), tax burden, and tax avoidance affect the company's capital structure. This study uses a descriptive method for literature studies. The data used comes from 44 journals accessed through Google Scholar. The results of the study indicate that tax burden, tax avoidance, and NDTS significantly affect capital structure
Implikasi Exchange Rate, Tunneling Incentive, dan Mekanisme Bonus Terhadap Keputusan Transfer Pricing Syaharani, Hanung Deswinta; Machdar, Nera Marinda
Madani: Jurnal Ilmiah Multidisiplin Vol 2, No 12 (2025): Januari
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

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Abstract

Today's global economic growth is driven by globalization, which facilitates cross-border transactions, investment, and international trade. However, globalization also allows companies to reduce their tax burden through transfer pricing practices. This study aims to examine in depth the factors that influence the magnitude of transfer pricing. Transfer pricing often occurs in companies with high profit goals and tax avoidance. Concentrated ownership structures allow management to divert wealth for personal interests or majority shareholders. The method used is a descriptive approach using literature studies which are taken from journals and articles relevant to the research topic.
Dampak Kepatuhan, Pemeriksaan, dan Penagihan Pajak Terhadap Penerimaan Pajak Penghasilan Badan Adini, Shalihah Dwi; Machdar, Nera Marinda
Madani: Jurnal Ilmiah Multidisiplin Vol 2, No 12 (2025): Januari
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14533180

Abstract

Taxes are the main source of income, they play a very crucial role in the life of the nation and state in the process of state infrastructure. Thus, the target of tax revenue should be achieved. Thus, it is important to conduct research to find components that can involve tax revenue. The purpose of this analysis is to see how the three components of taxpayer compliance, tax audits, and tax collection affect corporate income tax revenue. This study found that taxpayer compliance, tax audits, and tax collection have a meaningful and beneficial effect on corporate income tax revenue.
Determinan Agresivitas Pajak: Leverage, Capital Intensity, Profitabilitas Andriyani, Meli; Machdar, Nera Marinda
Madani: Jurnal Ilmiah Multidisiplin Vol 2, No 12 (2025): Januari
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14540643

Abstract

Tax aggressiveness is a proactive action taken by many large companies to avoid tax obligations and maximize profits. Companies organize their financial activities to minimize tax costs or carry out aggressive tax planning within the limits of applicable laws to minimize tax obligations. In making scientific articles, previous research is needed. This article presents a review of what factors have an influence on Tax Aggressiveness, namely Leverage, Capital Intensity, and Profitability. This article aims to formulate a hypothesis about the relationship between variables that can be used in subsequent research. The findings from this literature review are: 1) Leverage has an impact on Tax Aggressiveness; 2) Capital Intensity has an impact on Tax Aggressiveness; and 3) Profitability has an impact on Tax Aggressiveness.
KEGIATAN PENDAMPINGAN USAHA MIKRO KECIL MENENGAH Edward Efendi Silalahi; Nera Marinda Machdar
JURNAL PENGABDIAN MANDIRI Vol. 4 No. 12 (2025): Desember 2025
Publisher : Bajang Institute

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Abstract

Salah satu pilar perekonomian nasional adalah usaha mikro kecil dan menengah. Seiring berjalannya waktu perkembangan di dunia perkenomian semakin pesat, khususnya dari segi UMKM. Banyak usaha atau UMKM yang bermunculan pada dewasa ini pada berbagai sektor dan jenis usaha. Selain itu, UMKM saat ini juga mengembangkan usahanya secara massif bahkan menciptakan inovasi baru untuk mengikuti perkembangan era digital perekonomian dunia. Pendampingan ini bertujuan untuk mengetahui besarnya biaya, penerimaan, pendapatan bersih, profitabilitas, risiko usaha dan kelayakan usaha dengan jenis produk berbahan dasar talas. Metode yang digunakan dalam pengabdian kepada masyarakat ini yang menjalankan UMKM, adalah metode pelatihan dan pembelajaran. Hasil pengabdian ini melatih para pelaku usaha UMKM dalam memasarkan produknya dengan mengunakan teknologi yaitu melalui penjualan secara online dengan facebook, tik-tok dan lain-lain. Inovasi baru ini berupa pemasaran melalui media sosial, suatu perkembangan yang mampu mengikuti perkembangan penjualan melalui pltform teknologi dan mengikuti era digital, dimanaterdapat inovasi-inovasi baru yang sangat baik dan mampu bersaing dalam dunia industri makanan dan minuman
Intellectual Capital, Proporsi Komisaris Independen, dan Kepemilikan Institusional terhadap Opini Audit Aisyah Dwi Satrio Putri; Nera Marinda Machdar
Sinergi : Jurnal Ilmiah Multidisiplin Vol. 1 No. 2 (2025): Sinergi: Jurnal Ilmiah Multidisiplin
Publisher : PT. AHLAL PUBLISHER NUSANTARA

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Abstract

This study examines the influence of intellectual capital, the proportion of independent commissioners, and institutional ownership on audit opinions, with company size as a variable that moderates these relationships. This study was conducted through a literature review of various studies from 2019 to 2025 that discuss corporate governance, reporting quality, and the audit process. The findings show that intellectual capital can improve the quality of financial information, thereby increasing the chances of companies obtaining better audit opinions. The proportion of independent commissioners plays a role in strengthening the supervisory mechanism, which in turn increases the auditor's confidence in the reliability of financial statements. In addition, institutional ownership also helps to reduce opportunistic managerial actions, thereby having a positive impact on audit opinions. Company size was also found to influence the strength of the relationship between variables, as large companies generally have more adequate resources, control systems, and governance practices. Overall, this study confirms that internal company characteristics and company size play an important role in influencing external audit results. Keywords: Intellectual Capital, Independent Commissioners, Institutional Ownership, Audit Opinion, Firm  Size.   Abstrak Penelitian ini menelusuri pengaruh intellectual capital, proporsi komisaris independen, dan kepemilikan institusional terhadap opini audit, dengan ukuran perusahaan sebagai variabel yang memoderasi hubungan tersebut. Studi Temuan kajian menunjukkan bahwa intellectual capital dapat meningkatkan mutu informasi keuangan sehingga memperbesar peluang perusahaan memperoleh opini audit yang lebih baik. Proporsi komisaris independen berperan memperkuat mekanisme pengawasan, yang kemudian meningkatkan keyakinan auditor terhadap keandalan laporan keuangan. Selain itu, kepemilikan institusional turut membantu menekan tindakan manajerial yang bersifat oportunistik, sehingga berdampak positif pada opini audit. Ukuran perusahaan juga terbukti memengaruhi kekuatan hubungan antarvariabel, karena perusahaan besar umumnya memiliki sumber daya, sistem kontrol, dan praktik tata kelola yang lebih memadai. Secara keseluruhan, kajian ini menegaskan bahwa karakteristik internal perusahaan serta besarnya ukuran perusahaan berperan penting dalam memengaruhi hasil audit eksternal. Kata kunci: Intellectual Capital, Komisaris Independen, Kepemilikan Institusional, Opini Audit, Ukuran Perusahaan.
Pengungkapan Environtment, Social, and Governance, Capital Intensity, dan Kepemilikan Manajerial Terhadap Agresivitas Pajak Tri Wahyuningsih; Nera Marinda Machdar
Sinergi : Jurnal Ilmiah Multidisiplin Vol. 1 No. 2 (2025): Sinergi: Jurnal Ilmiah Multidisiplin
Publisher : PT. AHLAL PUBLISHER NUSANTARA

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Abstract

This article examines the influence of ESG disclosure, capital intensity, and managerial ownership on tax aggressiveness, considering tax governance as a moderating factor. The independent variables in this study include ESG, capital intensity, and managerial ownership, while tax aggressiveness is measured using the Effective Tax Rate (ETR). Tax governance is measured using the Tax Governance Index (TGI). This study uses a quantitative method with an associative approach and purposive sampling technique, resulting in 17 companies as samples. Data were analyzed using multiple linear regression and a moderation test with the help of Eviews software. This study is expected to contribute to the development of tax literature and provide a deeper understanding of the role of tax governance in strengthening or weakening the relationship between the studied variables and tax aggressiveness. Keywords: ESG, capital intensity, managerial ownership, tax aggressiveness, tax governance.   Abstrak Artikel ini membahas pengaruh pengungkapan ESG, capital intensity, dan kepemilikan manajerial terhadap agresivitas pajak, dengan mempertimbangkan tata Kelola pajak sebagai faktor moderasi. Variabel independen dalam penelitian ini mencakup ESG, intensitas modal, dan kepemilikan manajerial, sedangkan agresivitas pajak diukur menggunakan Effective Tax Rate (ETR). Tata kelola pajak diukur melalui Tax Governance Index (TGI). Penelitian ini menggunakan metode kuantitatif dengan pendekatan asosiatif serta teknik purposive sampling, dan menghasilkan 17 perusahaan sebagai sampel. Data dianalisis menggunakan regresi linier berganda serta uji moderasi dengan bantuan software Eviews. Penelitian ini diharapkan memberikan kontribusi bagi pengembangan literatur perpajakan serta memberikan pemahaman yang lebih mendalam terkait peran tata kelola pajak dalam memperkuat atau memperlemah hubungan antara variabel-variabel yang diteliti terhadap agresivitas pajak. Kata kunci: ESG, capital intensity, kepemilikan manajerial, agresivitas pajak, tata kelola pajak.
Co-Authors Ade Onny Siagian Adini, Shalihah Dwi 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 Aldino Rafael Yusup Alfiah Rizqi Sabrina Alisya Athalia Aliyani, Tunida Alvira Nirjayanti Alya Kusumaningtyas Alya Syafikah Rani Amelia Destiyana 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 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 Desi, Dona Elvia 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 Elsa Natali Endah Suci Damayanti Engela Ananta Erlin Aurelia Maritza Ervan Alifian Supriyatno 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 Helmalia Putri Herlina Yuliyanti Hernawan, Deby Indah Maharani Hilwatun Nazwah Husadah, Cahyadi Imas Mutikartini Putri 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 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 Muhamad Fa'iz Paryono 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 Putri, Revanya Adinda Rachmat Pramukty Radina Amalia Maharani Rahmah, Hesti Nur Rahmatika Fidela Hilary Ramdhani Ahmad Fariz Putra Setiawan 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 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 Syaharani, Hanung Deswinta 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 Widjanarko, Wirawan Widya Permata Sari Windiarti, Nabilah Putri Windy Febianti Yani, Sabilah Ayu Adinda Yanti, Anggi Rama Yarika Azhara Yosi Ika Putri Yunda Riana Yuyun Yuyun Zahara Tussoleha Rony Zahwa Bilqis Zarakhan Ifo