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All Journal Inkubis: Jurnal Ekonomi dan Bisnis The Es Accounting and Finance Jurnal Ekonomi dan Kewirausahaan West Science Balance : Jurnal Akuntansi dan Bisnis
Toto Sugihyanto
Universitas Muhammadiyah Bandung
Economics, Econometrics & Finance

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Ukuran Perusahaan Memoderasi Pengaruh Perencanaan Pajak, Tunneling Incentive, dan Aset Tidak Berwujud terhadap Transfer Pricing Eko Sudarmanto; Reni Anggraeni; Toto Sugihyanto; Fahry Reza; Laras Amarita
Balance : Jurnal Akuntansi dan Bisnis Vol. 10 No. 1 (2025): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v10i1.393

Abstract

This study aims to determine the influence of Tax Planning, Tunneling Incentive, and Intangible Assets on Transfer Pricing Behavior with Firm Size as a Moderating Variable. The study adopts a quantitative approach with a sample of 7 companies in the automotive subsector of manufacturing companies listed on the Indonesia Stock Exchange during the 2019-2023 period. The sampling technique used is purposive sampling, utilizing Eviews 12 software. The method of analysis employed is panel data regression analysis. The partial results of the study show that the tax planning variable affects transfer pricing, the tunneling incentive variable does not affect transfer pricing, the intangible asset variable does not affect transfer pricing, firm size is able to moderate (strengthen) the effect of tax planning on transfer pricing, firm size is not able to moderate (strengthen) the effect of tunneling incentive on transfer pricing, and firm size is not able to moderate (strengthen) the effect of intangible assets on transfer pricing.
Lanskap Penelitian Kinerja Keuangan dalam Literatur Akuntansi dan Manajemen Keuangan (2000 - 2026) Loso Judijanto; Kimsen Kimsen; Ria Puspitasari; Nashirotun Nisa Nurharjanti; Toto Sugihyanto; Eko Sudarmanto
Jurnal Ekonomi dan Kewirausahaan West Science Vol 4 No 02 (2026): Jurnal Ekonomi dan Kewirausahaan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jekws.v4i02.3372

Abstract

Penelitian ini bertujuan untuk menganalisis lanskap penelitian kinerja keuangan dalam literatur Akuntansi Keuangan dan Manajemen Keuangan selama periode 2000–2026 menggunakan pendekatan bibliometrik. Data diperoleh dari database Scopus dan dianalisis dengan bantuan VOSviewer untuk mengidentifikasi pola kolaborasi penulis, pengaruh literatur melalui analisis sitasi, serta perkembangan tema penelitian melalui analisis keyword co-occurrence. Hasil penelitian menunjukkan bahwa kinerja keuangan merupakan pusat utama dalam jaringan penelitian dengan keterkaitan yang kuat terhadap topik akuntansi, manajemen, dan ekonomi. Selain itu, terjadi pergeseran signifikan dari pendekatan tradisional berbasis pelaporan keuangan menuju pendekatan yang lebih integratif dengan memasukkan aspek manajerial, tata kelola, dan keberlanjutan. Analisis overlay mengindikasikan bahwa topik seperti sustainability, risk management, dan decision making menjadi tren penelitian terbaru, sementara analisis density menunjukkan bahwa financial performance, accounting, dan economics merupakan area dengan intensitas penelitian tertinggi. Studi ini memberikan kontribusi dalam memahami struktur intelektual dan arah perkembangan penelitian kinerja keuangan secara global serta membuka peluang bagi penelitian lanjutan yang lebih kontekstual dan multidimensional.
Does Sharia Audit Quality Strengthen Maqasid-Based Performance in Indonesian Islamic Banks? Mutia Pamikatsih; M Adhitya Wardhana; Nashirotun Nisa Nurharjanti; Toto Sugihyanto; Fadilla Muhammad Mahdi; Eko Sudarmanto
The Es Accounting And Finance Vol. 4 No. 03 (2026): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v4i03.1157

Abstract

This study investigates the influence of Sharia audit quality on Maqasid-based performance in Indonesian Sharia banks from the perspective of customers. The study adopts a quantitative explanatory research design using primary data collected from 100 customers of Indonesian Sharia banks through a structured questionnaire based on a five-point Likert scale. Purposive sampling was employed to select respondents who had sufficient experience using Islamic banking services. Data were analyzed using SPSS version 25, including descriptive statistics, validity and reliability tests, classical assumption tests, simple linear regression analysis, coefficient of determination (R²), and hypothesis testing using the t-test. The findings indicate that all measurement items are valid and reliable, with Cronbach's Alpha values of 0.889 for Sharia audit quality and 0.901 for Maqasid-based performance. The regression analysis reveals that Sharia audit quality has a positive and statistically significant effect on Maqasid-based performance (β = 0.713; t = 10.488; p < 0.001). Furthermore, the coefficient of determination (R² = 0.528) indicates that Sharia audit quality explains 52.8% of the variation in Maqasid-based performance. These findings suggest that competent, independent, and effective Sharia auditing enhances transparency, accountability, ethical governance, and compliance with Islamic principles, thereby strengthening the achievement of Maqasid al-Shariah within Indonesian Islamic banking institutions. This study contributes to the Islamic banking literature by providing empirical evidence that strengthening Sharia audit practices is essential for improving governance quality and reinforcing customer confidence in achieving Maqasid-oriented organizational performance.
The Implementation of PSAK 106 on Profit-Sharing Recognition in Musyarakah Financing: A Case Study at Bank BJB Syariah Toto Sugihyanto; Eko Sudarmanto; Ilza Febrina; Mohamad Ridwan; Isa Amsyari; Guruh Marhaenis Handoko Putro
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 8 No. 3 (2026): INKUBIS Jurnal Ekonomi Dan Bisnis
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/inkubis.v8i3.295

Abstract

Background: Musyarakah financing has experienced significant growth in Indonesian Islamic banking; however, the implementation of PSAK 106 in profit-sharing recognition remains inconsistent. Fixed profit-sharing practices that do not reflect actual business income may reduce transparency and sharia compliance. Objective: This study examines the implementation of PSAK 106 in recognizing profit-sharing for Musyarakah financing at Bank BJB Syariah. Methods: A qualitative case study and phenomenological approach were employed. Data were collected through in-depth interviews with three financing analysts and two Musyarakah customers, supported by financial document analysis from 2016–2020. Data were analyzed by comparing PSAK 106 requirements with actual banking practices, with validation conducted through member checking and source triangulation. Results: The findings reveal that Musyarakah profit-sharing recognition at Bank BJB Syariah has not been fully aligned with PSAK 106. The bank applies fixed monthly profit-sharing payments, whereas PSAK 106 requires recognition based on actual realized business income. The main discrepancy occurs in operating income recognition, where fixed percentages replace income-based calculations. Conclusion: Improving compliance with PSAK 106 is necessary to strengthen transparency, fairness, and accountability in Musyarakah financing practices within Islamic banking.
Co-Authors Eko Sudarmanto Fadilla Muhammad Mahdi Febrina, Ilza Guruh Marhaenis Handoko Putro Isa Amsyari Kimsen Kimsen Laras Amarita Loso Judijanto M Adhitya Wardhana Mohamad Ridwan Mutia Pamikatsih Nashirotun Nisa Nurharjanti Reni Anggraeni Reza, Fahry Ria Puspitasari