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All Journal Journal of Economic, Bussines and Accounting (COSTING) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Genesis Indonesia INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER) International Journal of Social and Education (INJOSEDU) NETIZEN (JOURNAL OF SOCIETY AND BUSSINESS)
Mahardika Catur Putriwana Malik
Universitas Khairun
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

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Efektivtas Akuntansi Hijau Dan Kompetensi Petani Dalam Pengelolaan Keuangan Usaha Tani Andika Pramukti; Andi Amran Asriadi; Sitti Mukarramah; Andi Arifwangsa Adiningrat; Mahardika Catur Putriwana Malik
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10235

Abstract

Petani di Indonesia, khususnya di daerah pedesaan, sering menghadapi berbagai permasalahan ekonomi dan keuangan yang menghambat pengelolaan usaha tani yang berkelanjutan dan efisien. Penelitian ini bertujuan untuk mengetahui efektivitas akuntansi hijau dan kompetensi petani terhadap pengelolaan usaha tani. Lokasi penelitian ini di Kabupaten Maros dan di Kabupaten Takalar Provinsi Sulawesi Selatan. Teknik pengumpulan data dengan observasi, wawancara kepada informan. Metode penelitian yang digunakan yaitu analisis berupa kualitatif dengan Langkah-langkah mulai reduksi data, penyajian data sampai penarikan kesimpulan. Hasil penelitian ini menunjukan bahwa akuntansi hijau yang diterapkan cukup efektif namun belum optimal yang dilakukan oleh petani dalam mengelola keuangan usaha tani, sedangkan kompetensi petani kurang efektif dalam mengelola keuangan usaha tani.
Audit Keuangan, Kualitas Audit, dan Pengendalian Preventif: Strategi Manajemen Keuangan sebagai Pilar Ketahanan Finansial Usaha Mikro di Era Ketidakpastian Ekonomi Mahardika Catur Putriwana Malik; Andi Rustam; Andi Arifwangsa Adiningrat; Sitti Mukarramah; Irmawati A Husen
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 4 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i4.8124

Abstract

Penelitian ini bertujuan untuk 1), untuk mengetahui dan menganalisis audit keuangan berpengaruh signifikan terhadap ketahanan finansial, 2). untuk mengetahui dan menganalisis seberapa besar pengaruh kualitas audit terhadap ketahanan finansial usaha mikro, 3). untuk mengetahui dan menganalisis pengendalian preventif memiliki pengaruh langsung terhadap ketahanan finansial usaha mikro, 4). untuk mengetahui dan menganalisis persepsi pelaku usaha mikro terhadap peran audit keuangan dalam menjaga ketahanan finansial usaha, 5). untuk mengetahui dan menganalisis sinergi antara audit keuangan, kualitas audit, dan pengendalian preventif membentuk strategi manajemen keuangan yang efektif dalam konteks usaha mikro. Metode penelitian ini dengan menggunakan mix method (kualitatif & kualitatif). Data kuantitatif yang diperoleh melalui kuesioner akan dianalisis menggunakan teknik statistik deskriptif dan inferensial. Sedangkan analisis datakualitatif dengan reduksi, penyajian dan penarik Kesimpulan. Hasil penelitian menunjukkan bahwa 1). Audit keuangan berpengaruh negatif dan signifikan terhadap ketahanan usaha mikro, 2). Kualitas audit berpengaruh positif terhadap ketahanan financial usaha mikro, 3). Pengendalian preventif berpengaruh negative dan signifikan terhadap ketahanan financial, 4). Persepsi pelaku industri terhadap audit sangat dipengaruhi oleh tingkat pemahaman, kesiapan administrasi, dan manfaat nyata yang dirasakan dari proses audit tersebut, 5). , Sinergi positif antara audit keuangan, kualitas audit, dan pengendalian preventif berperan signifikan dalam membentuk strategi manajemen keuangan yang efektif pada usaha mikro
Assessing the Financial Soundness of Indonesia's Largest Islamic Bank: An RGEC Framework Analysis Ismul Aksan; Kasim Sinen; Mahardika Catur Putriwana Malik
Jurnal Genesis Indonesia Vol. 5 No. 01 (2026): Jurnal Genesis Indonesia
Publisher : The Indonesian Institute of Science and Technology Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56741/IISTR.jgi.001953

Abstract

This study aims to assess the financial soundness of PT Bank Syariah Indonesia Tbk (BSI) during the pivotal consolidation period from 2020 to 2024. The research specifically evaluates how the mega merger affects the bank's risk capability, efficiency, and overall stability. The assessment utilizes the RGEC method in accordance with Financial Services Authority (FSA) regulations. This quantitative descriptive study analyzes secondary data from BSI’s annual reports over a five-year observation period (2020–2024). The results demonstrate that BSI consistently maintained a Very Healthy composite rating throughout the period. Specifically, the bank showed remarkable improvement in operational efficiency, with BOPO decreasing significantly from 84.61% (2020) to 69.93% (2024), and profitability rising with ROA reaching 2.49% in 2024. Risk management also strengthened, evidenced by a low Net NPF of 0.50% and a robust CAR above 21%. Furthermore, GCG implementation achieved a Very Good predicate in 2024. Practical Implications: The findings suggest that the merger successfully achieved operational synergy without compromising financial stability. The study recommends that management maintain the current efficiency level while exploring further financing expansion given the high liquidity and capital buffer.
INTERNATIONAL TAX HARMONIZATION: A STEP TOWARDS FISCAL JUSTICE Loso Judijanto; Melyana R Pugu; Mahardika Catur Putriwana Malik; Iyad Abdallah Al- Shreifeen
INTERNATIONAL JOURNAL OF SOCIETY REVIEWS Vol. 1 No. 11 (2024): INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER)
Publisher : Adisam Publisher

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Abstract

International tax harmonization is a global initiative aimed at addressing the challenges and inequities in the current transnational taxation system. With the growth of the global economy and the expansion of multinational corporations, the practice of tax evasion and profit displacement has become a significant problem that reduces national tax revenues and creates inequality among taxpayers. These initiatives include the proposal and implementation of international taxation standards aimed at bridging gaps in domestic and international tax rules used by multinationals to reduce their tax liabilities. Targets for international tax harmonization include the development of common basic rules for the application of corporate profit tax, improved transparency and exchange of information between tax jurisdictions, as well as the introduction of a global minimum corporate tax standard to address the practice of transferring profits to low-tax jurisdiction. While the concept faces challenges such as the need for international consensus and objections from countries that rely on tax revenues as strategic investment incentives, the move is expected to foster a fairer and more efficient tax policy as well as inclusive and sustainable economic growth.
DIGITALISATION OF MSMES AND ITS IMPLICATION ON TAX COMPLIANCE Loso Judijanto; Mahardika Catur Putriwana Malik
INJOSEDU: International Journal of Social and Education Vol. 2 No. 5 (2025): MAY
Publisher : Adisam Publisher

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Abstract

Digitalisation of MSMEs is an important part of economic transformation by providing various benefits, such as increased operational efficiency, easier market access, and business growth opportunities. In the process, digitalisation also has implications for the level of tax compliance of business actors. The use of digital technology, such as automated transaction recording and financial platform integration, provides more transparency into MSME business activities, making monitoring by tax authorities easier. This article discusses how the digitalisation of MSMEs can drive tax compliance through better access to the tax system, while emphasising the importance of tax education for MSME players to optimally fulfil their tax obligations. The main conclusion shows that the adoption of digital technology by MSMEs not only drives business growth, but also becomes a key driver in realising higher tax compliance.
INOVASI PEMBIAYAAN MIKRO BERBASIS PEER-TO-PEER LENDING UNTUK PEMBERDAYAAN EKONOMI DESA Mahardika Catur Putriwana Malik; Ajeung Syilva Syara Noor Silmi Sudrajat; Novita Triyatun; Al-Amin
NETIZEN: JOURNAL OF SOCIETY AND BUSSINESS Vol. 2 No. 5 (2025): MEI
Publisher : CV. ADIBA AISHA AMIRA

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Abstract

This research aims to discover how Peer-to-Peer Lending Based Microfinance Innovation for Village Economic Empowerment. This form of research is descriptive, analytical, and critical. Therefore, the author can comprehensively outline how Peer-to-Peer Lending Based Microfinance Innovation for Village Economic Empowerment. In this study, the author optimally uses two data sources related to this research. Primary data sources and secondary data sources. The main sources of this research are books and scientific journals on Financing Innovation. The result of this research is that P2P lending has been proven effective in empowering the village economy by providing easy, fast, and inclusive access to financing. Through fintech innovation, women's empowerment, and a sharia-based approach, P2P lending improves the performance of MSMEs and contributes to sustainable economic development in villages.
Co-Authors Adiningrat, Andi Arifwangsa Ajeung Syilva Syara Noor Silmi Sudrajat Al-Amin Andi Amran Asriadi Andi Rustam Andika Pramukti Irmawati A Husen Ismul Aksan Iyad Abdallah Al- Shreifeen Loso Judijanto Melyana R Pugu Novita Triyatun Sinen, Kasim Sitti Mukarramah