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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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Tax Avoidance pada Perusahaan Pertambangan: Literatur Review Capital Intensity, Struktur Modal, dan Intellectual Capital dengan Moderasi Firm Size Lhivia Nur’aini Putri; Nera Marinda Machdar
Sinergi : Jurnal Ilmiah Multidisiplin Vol. 1 No. 2 (2025): Sinergi: Jurnal Ilmiah Multidisiplin
Publisher : PT. AHLAL PUBLISHER NUSANTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to systematically review previous research examining the effects of capital intensity, capital structure, and intellectual capital on tax avoidance, with firm size serving as a moderating variable in mining companies. The method employed is a literature review of various prior studies. The findings indicate that capital intensity and capital structure tend to increase tax avoidance through the utilization of depreciation and tax shields. Meanwhile, the effect of intellectual capital varies depending on managerial context and corporate governance. Firm size is found to strengthen the relationships among the variables, as larger firms possess more adequate resource capacity to engage in tax planning. This review highlights the important role of internal factors and firm size in determining the level of tax avoidance Keywords: capital intensity, capital structure, intellectual capital, tax avoidance, firm size.   Abstrak Penelitian ini bertujuan untuk mengkaji secara sistematis hasil penelitian terdahulu mengenai pengaruh capital intensity, struktur modal, dan intellectual capital terhadap tax avoidance dengan firm size sebagai variabel moderasi pada perusahaan pertambangan. Metode yang digunakan adalah literature review terhadap berbagai penelitian terdahulu. Hasil kajian menunjukkan bahwa capital intensity dan struktur modal cenderung meningkatkan tax avoidance melalui pemanfaatan depresiasi dan tax shield. Sementara itu, pengaruh intellectual capital bersifat bervariasi, bergantung pada konteks manajerial dan tata kelola perusahaan. Firm size terbukti memperkuat hubungan antarvariabel karena perusahaan berskala besar memiliki kapasitas sumber daya yang lebih memadai untuk melakukan perencanaan pajak. Kajian ini menegaskan pentingnya peran faktor internal dan ukuran perusahaan dalam menentukan tingkat tax avoidance. Kata kunci: capital intensity, struktur modal, intellectual capital, tax avoidance, firm size
Nilai Perusahaan pada Sektor Energi: Literature Review ESG Disclosure, Corporate Governance, dan Ukuran Perusahaan dengan Moderasi Kepemilikan Institusional Annisa Ramadhani Azizah; 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 aims to systematically review previous research examining the influence of Environmental, Social, and Governance (ESG) disclosure, corporate governance, and firm size on firm value, with institutional ownership serving as a moderating variable in the energy sector. The energy sector faces increasing pressure to implement sustainable and transparent business practices due to its significant environmental and social impacts. This study employs a literature review method by analyzing relevant national and international journals and academic references. The findings indicate that ESG disclosure and good corporate governance generally have a positive effect on firm value by enhancing transparency, investor confidence, and corporate legitimacy. Firm size also plays an important role, as larger firms tend to have greater resources to implement sustainability practices effectively. Furthermore, institutional ownership strengthens the relationship between ESG disclosure, corporate governance, and firm value through more effective monitoring mechanisms. This literature review contributes to the development of sustainability and corporate governance studies and provides insights for future research.   Keywords: firm value, ESG disclosure, corporate governance, firm size, institutional ownership   Abstrak: Penelitian ini bertujuan untuk mengkaji secara sistematis hasil-hasil penelitian terdahulu mengenai pengaruh Environmental, Social, and Governance (ESG) disclosure, corporate governance, dan ukuran perusahaan terhadap nilai perusahaan dengan kepemilikan institusional sebagai variabel moderasi pada sektor energi. Sektor energi menghadapi tekanan yang semakin besar untuk menerapkan praktik bisnis yang berkelanjutan dan transparan akibat dampak lingkungan dan sosial yang ditimbulkan dari aktivitas operasionalnya. Metode yang digunakan dalam penelitian ini adalah literature review terhadap jurnal nasional dan internasional serta sumber referensi akademik yang relevan. Hasil kajian menunjukkan bahwa ESG disclosure dan penerapan corporate governance yang baik cenderung berpengaruh positif terhadap nilai perusahaan karena mampu meningkatkan transparansi, kepercayaan investor, dan legitimasi perusahaan. Ukuran perusahaan juga berperan penting karena perusahaan berskala besar memiliki sumber daya yang lebih memadai dalam menerapkan praktik keberlanjutan. Selain itu, kepemilikan institusional terbukti memperkuat hubungan antara ESG disclosure, corporate governance, dan nilai perusahaan melalui mekanisme pengawasan yang lebih efektif. Kajian ini diharapkan dapat menjadi referensi akademik serta dasar bagi penelitian selanjutnya.   Kata kunci: nilai perusahaan, ESG disclosure, corporate governance, ukuran perusahaan, kepemilikan institusional
ANALISIS GREEN ACCOUNTING, TINGKAT UTANG, DAN SUSTAINABLE GROWTH TERHADAP KUALITAS LABA DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MODERASI Zahwa Bilqis Zarakhan Ifo; Nera Marinda Machdar
Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2026): Februari : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/6hg8zk49

Abstract

Earnings quality is an important indicator for assessing corporate performance and sustainability. This literature review aims to analyze the influence of green accounting, leverage, and sustainable growth on earnings quality, with earnings management as a moderating variable. The method used is a systematic review of selected national and international journal articles from the 2019–2025 period. The results of the literature synthesis indicate that green accounting and sustainable growth positively affect earnings quality through increased transparency and financial stability. Conversely, high leverage negatively impacts earnings quality as it encourages earnings management practices. Furthermore, earnings management plays a role in weakening the positive influence of green accounting and sustainable growth, while strengthening the negative impact of leverage. This study concludes that commitment to sustainability, a healthy funding structure, and control of earnings management are key factors in improving a company's earnings quality.
RAHASIA AKUNTANSI MANAJEMEN DALAM MENDUKUNG TACTICAL DECISION MAKING YANG ADAPTIF: SEBUAH KAJIAN TEORITIS Ansori, Wakhid; Machdar, Nera Marinda
Promosi: Jurnal Program Studi Pendidikan Ekonomi Vol 14, No 1 (2026): Promosi
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jp.v14i1.11412

Abstract

Dalam menghadapi lingkungan bisnis yang kompetitif, pengambilan keputusan yang adaptif dan pemahaman konsep biaya relevan dalam pengambilan keputusan taktis sangatlah krusial. Meski demikian, banyak perusahaan masih menghadapi tantangan dalam memahami dan menggunakan konsep biaya relevan secara mendalam. Studi sebelumnya menunjukkan bahwa dengan mempertimbangkan biaya relevan, perusahaan dapat lebih mudah mengenali produk atau jasa yang menguntungkan. Tujuan penelitian adalah untuk memperdalam pemahaman tentang peran akuntansi manajeman dalam mendukung pengambilan keputusan taktis khususnya penerapan konsep biaya relevan dalam berbagai konteks. Penelitian ini diharapkan dapat memberikan panduan bagi perusahaan dalam pengambilan keputusan taktis, meningkatkan efisiensi operasional, serta meningkatkan profitabilitas. Pendekatan penelitian yang digunakan adalah melalui metode kualitatif berupa literature review. Hasil dari penelitian ini menunjukkan penggunaan biaya relevan dalam akuntansi manajemen memiliki peran penting dalam pengambilan keputusan taktis. Pengambilan keputusan taktis merupakan proses menentukan pilihan alternatif yang tersedia berupa decision to make or buy a product or service, to accept or reject a special order, or to keep or drop a product or service dan sell or process further a product. Fungsi biaya relevan mencakup pemberian informasi, analisis keuntungan dan kerugian, evaluasi alternatif, serta pemilihan opsi yang paling menguntungkan.
The Influence of Employee Engagement, Employee Communication, Transformational Leadership, and NLP Learning on Sustainable Human Resource Management with Mediation of Employee Performance Lisna Nurpida; Nera Marinda Machdar; Hadita; Zahara Tussoleha Rony
Jurnal Iqra' : Kajian Ilmu Pendidikan Vol. 11 No. 1 (2026): Jurnal Iqra' : Kajian Ilmu Pendidikan
Publisher : Institut Agama Islam Ma'arif NU (IAIMNU) Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25217/ji.v11i1.6598

Abstract

This study aims to examine the effects of employee engagement, employee communication, attitude, transformational leadership, and Neuro-Linguistic Programming (NLP) Learning on Sustainable Human Resource Management (Sustainable HRM), with employee performance serving as a mediating variable. This research employs a quantitative approach using a survey method. The research population consists of managerial-level employees (leaders to managers) from companies in West Java who participated in training programs conducted by Job Training Institute (LPK) “X”. A total of 360 respondents were selected using purposive sampling. Data were collected through structured questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that employee engagement, employee communication, transformational leadership, and NLP Learning have a positive and significant effect on employee performance, while attitude does not have a significant effect on employee performance. Furthermore, employee performance is found to have a positive and significant effect on Sustainable HRM. Mediation analysis reveals that employee performance partially mediates the relationship between employee engagement, transformational leadership, and NLP Learning and Sustainable HRM. However, employee performance does not significantly mediate the effects of employee communication and attitude on Sustainable HRM. These findings highlight that the achievement of Sustainable HRM is not solely determined by individual and organizational practices directly, but is strongly influenced by the organization’s ability to enhance employee performance as a key mediating mechanism. This study contributes theoretically by reinforcing the role of employee performance as a mediator in the Sustainable HRM framework and by introducing NLP Learning as a relevant human resource development approach in the Indonesian organizational context. Practically, the findings provide insights for organizations and job training institutions in designing performance-oriented and sustainability-driven human resource development strategies.
Reward Systems and Sustainable Human Resource Management: The Mediating Roles of Employee Commitment, Employee Culture, Situational Leadership, and Employee Performance Sugiyono; Nera Marinda Machdar; Zahara Tussoleha Rony
Jurnal Iqra' : Kajian Ilmu Pendidikan Vol. 11 No. 1 (2026): Jurnal Iqra' : Kajian Ilmu Pendidikan
Publisher : Institut Agama Islam Ma'arif NU (IAIMNU) Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25217/ji.v11i1.7434

Abstract

Sustainable Human Resource Management (Sustainable HRM) has become a critical strategic concern as organizations seek to balance performance demands with long-term sustainability. While reward systems are widely recognized as essential HR mechanisms, empirical evidence explaining how they contribute to Sustainable HRM remains limited and inconclusive. This study examines the role of reward systems in fostering Sustainable HRM through the mediating mechanisms of employee commitment, employee culture, situational leadership, and employee performance. Using a quantitative explanatory design, data were collected from 360 managerial-level employees across five companies in West Java, Indonesia. Structural Equation Modeling with Partial Least Squares (PLS-SEM) was employed to test the proposed relationships and mediation effects. The results reveal that reward systems significantly strengthen employee commitment, employee culture, and situational leadership, but do not directly influence employee performance or Sustainable HRM. Among the organizational factors examined, situational leadership emerged as the only significant predictor of employee performance. Furthermore, employee performance was found to have a strong and direct effect on Sustainable HRM, while other variables showed no direct impact. Mediation analysis confirms that employee performance partially mediates the relationship between situational leadership and Sustainable HRM. These findings suggest that reward systems function as foundational enablers rather than direct drivers of sustainability-oriented HR outcomes. Sustainable HRM is achieved primarily through leadership-driven performance mechanisms rather than through reward allocation alone. This study contributes to Sustainable HRM literature by clarifying the internal pathways through which HR practices translate into sustainable outcomes, particularly within emerging economy contexts.
Pengaruh Akuntansi Forensik, Audit Investigatif, Dan Independensi Auditor Terhadap Pengungkapan Fraud Khofidah Pujilestari; Nera Marinda Machdar
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 3 (2024): Juli : MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v2i3.849

Abstract

This article examines the influence of forensic accounting, investigative auditing, and auditor independence on fraud disclosure. The aim is to create a hypothesis regarding the influence of each variable that will be used in future research. The results of this literature review are: Forensic Accounting, Investigative Auditing, and Auditor Independence influence Fraud Disclosure.
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