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All Journal Journal of Economic, Bussines and Accounting (COSTING) International Journal on Social Science, Economics and Art International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Akuntansi dan Keuangan International Journal of Applied Business and International Management PESHUM Harmoni Economics: International Journal of Economics and Accounting Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Fahmi Natigor Nasution
Faculty Of Economic And Business Universitas Sumatera Utara
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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THE FACTORS AFFECTING TRANSFER PRICING DURING COVID-19 WITH PROFITABILITY AS A MODERATING VARIABLE Jasmine; Fahmi Natigor Nasution; Isfenti Sadalia
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 2 (2026): April
Publisher : CV. Radja Publika

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Abstract

The purpose of this study is to examine and analyze whether tax rates, exchange rates, bonus mechanisms, and leverage affect transfer pricing, with profitability as a moderating variable, in healthcare subsector companies listed on the Indonesia Stock Exchange during COVID-19 period and the post-COVID-19 period. The research data were collected through documentation techniques by accessing secondary data from the official website of the Indonesia Stock Exchange. The sampling method used was purposive sampling. Hypothesis testing was conducted using moderated regression analysis. The results show that during the COVID-19 period, tax rates, bonus mechanisms, and leverage have an effect of transfer pricing. In addition, profitability is able to moderate the effect of tax rates on transfer pricing but does not moderate the other variables. In the post-COVID-19 period, tax rates and leverage affect transfer pricing, whereas exchange rates and bonus mechanisms do not have a significant effect. Furthermore, profitability is not able to moderate the effect of any variables on transfer pricing in the post-COVID-19 period.
ANALYSIS OF ERP SAP S/4HANA IMPLEMENTATION DESIGN TO IMPROVE PROCESS EFFICIENCY AND FINANCIAL REPORTING ACCURACY AT PT IAS Zaini Widya Ramadhani; Fahmi Natigor Nasution; Meilita Tryana Sembiring
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 4 (2026): August
Publisher : CV. Radja Publika

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PT IAS operates five business entities with four unintegrated ERP systems running in parallel — SAP ECC, SAP Business One, Acumatica, and Gamatechno. This condition has resulted in systemic inefficiencies, including a prolonged monthly financial close cycle, delayed group financial consolidation, manual intercompany reconciliation consuming 3–5 days per period, a data error rate of 2–5%, and 8–12 audit findings per year, with incomplete compliance with PSAK 110. This study aims to: (1) analyze the current state of PT IAS Group's financial reporting systems; (2) design an ERP SAP S/4HANA implementation to enhance process efficiency and reporting accuracy; (3) identify supporting factors and implementation challenges; and (4) develop an appropriate phased implementation roadmap. This study employs a qualitative descriptive approach using a case study method, with data collected through in-depth interviews, document analysis, and Root Cause Analysis (RCA) based on the Fishbone Diagram across five dimensions: People, Process, Technology, Data, and Governance. The findings indicate that SAP S/4HANA — encompassing the FI/CO, Group Reporting, MM, and SD modules, along with SAP BTP — is the optimal solution to address all identified gaps in the current state. The proposed implementation design is projected to reduce the monthly financial close to ≤3 working days (an 80% improvement), accelerate group consolidation to ≤2 days, improve reporting accuracy to ≥99.5%, and reduce audit findings to ≤2 per year. A three-year phased roadmap (2026–2028) is structured as follows: Phase 1: Finance Core (2026); Phase 2a: Source-to-Pay (2027); Phase 2b: Lead-to-Cash (2027); and Phase 2c: Technical & Governance (2027). The primary success factor is top management commitment and the IGH ecosystem, while critical risks — including poor master data quality and user resistance — are mitigated through a four-pillar change management strategy: People, Process, Technology, and Governance.
THE INFLUENCE OF INDEPENDENT BOARD OF COMMISSIONERS AND ENVIRONMENTAL DISCLOSURE ON FIRM VALUE WITH FINANCIAL PERFORMANCE AS A MODERATING VARIABLE IN CONSUMER GOODS SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2021-2024. Moza Safira; Fahmi Natigor Nasution; Ibnu Austrindanney Sina Azhar
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 6 (2025): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i6.4858

Abstract

This study aims to analyze the influence of independent board of commissioners and environmental disclosure on firm value with financial performance as a moderating variable in consumer goods sector companies listed on the Indonesia Stock Exchange in 2021-2024. This study employs a quantitative approach. The research population consists of consumer goods sector companies listed on the Indonesia Stock Exchange in 2021-2024, with a sample of 22 companies selected using purposive sampling technique, resulting in 88 observations during the research period. The type of data used is secondary data, and the data analysis techniques employed are panel data regression and Moderated Regression Analysis (MRA). The research findings indicate that an independent board of commissioners has a positive and significant effect on firm value, environmental disclosure has a negative and significant effect on firm value, and financial performance significantly moderates and strengthens the influence of an independent board of commissioners on firm value.
THE EFFECT OF GREEN ACCOUNTING, ENVIRONMENTAL PERFORMANCE AND ENVIRONMENTAL COSTS ON FINANCIAL PERFORMANCE WITH CSR DISCLOSURE AS MODERATION Thioly T. Sitanggang; Fahmi Natigor Nasution; Amlys Syahputra Silalahi
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 1 (2026): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19357281

Abstract

This study aims to analyze the influence of green accounting , environmental performance, and environmental costs on financial performance with Corporate Social Responsibility (CSR) disclosure as a moderating variable in consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The study uses a quantitative approach with a causal research type. The data used are secondary data obtained from annual reports and company sustainability reports. The study population includes 40 companies, with a sample of 26 companies determined through a purposive sampling technique, resulting in 104 panel data observations. Data analysis was performed using panel data regression with the help of EViews software, through the stages of descriptive statistics, classical assumption tests, regression model selection, and hypothesis testing. Based on the results of the study, green accounting and environmental performance have a positive but insignificant effect on financial performance, while environmental costs have a positive and significant effect. In the moderating role, CSR disclosure is unable to strengthen the effect of green accounting , but it is able to strengthen the effect of environmental performance, and weaken the effect of environmental costs on financial performance. These findings indicate that the role of CSR is contextual in moderating the relationship between variables.
Co-Authors Amlys Syahputra Silalahi Elwis Sitorus Erlina Erlina Firman Syarif Frisky Anistya Ibnu Austrindanney Sina Azhar Isfenti Sadalia Iskandar Muda Jasmine Keulana Erwin Meifanny Azri Shafira Meilita Tryana Sembiring, Meilita Tryana Moza Safira Nahzwha Andariesta Nelly Reinalda Sidabutar Nisrul Irawati Sabariah Sabariah Sambas Ade Kesuma Shara Ketty Moretta Situmorang Susan Cornelya Hermina Syahyunan Syahyunan Thalita Syafira Thioly T. Sitanggang Wilda Anabia Prasasti Willman S Zaini Widya Ramadhani