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All Journal ETIKONOMI JURNAL ECONOMIA Al-Ahkam Global Review of Islamic Economics and Business Jurnal Al-Qardh Jurnal Tekun HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam Ikonomika : Jurnal Ekonomi dan Bisnis Islam Jurnal Ilmiah Ekonomi Islam Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Manajemen & Keuangan Tazkia Islamic Finance and Business Review Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Moneter : Jurnal Akuntansi dan Keuangan Perisai : Islamic Banking and Finance Journal Akuntabel : Jurnal Ekonomi dan Keuangan Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Jurnal Inovasi Bisnis (Inovbiz) JMM (Jurnal Masyarakat Mandiri) Profita : Komunikasi Ilmiah dan Perpajakan International Journal of Social Science and Business Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Shirkah: Journal of Economics and Business Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Journal of Innovation in Business and Economics Iqtishoduna: Jurnal Ekonomi Islam International Journal of Economics, Business and Accounting Research (IJEBAR) Amalee: Indonesian Journal of Community Research & Engagement ASEAN Journal of Community Engagement EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit International Journal of Environmental, Sustainability, and Social Science ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Journal of Islamic Economics and Social Science (JIESS) Share: Jurnal Ekonomi dan Keuangan Islam Journal of Trends Economics and Accounting Research Jurnal Cakrawala Ilmiah Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Jurnal Lemhannas RI JURNAL ECONOMINA Journal Research of Social Science, Economics, and Management Trending: Jurnal Manajemen dan Ekonomi DEDIKASI : Jurnal Pengabdian Kepada Masyarakat Sammajiva: Jurnal Penelitian Bisnis dan Manajemen Research Horizon Jurnal Manajemen Pariwisata dan Perhotelan Moneter : Jurnal Ekonomi dan Keuangan Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi An-Nisbah: Jurnal Ekonomi Syariah Business, Management & Accounting Journal Iqtishadia: Jurnal Ekonomi dan Perbankan Syariah Economics & Islamic Finance Journal Social & Economic Bulletin Pelita : Jurnal Penelitian, Terapan dan Aplikatif Economic and Business Horizon Moderation: Journal of Islamic Studies Review JOURNAL SPORTINDO Indonesian Journal of Accounting and Governance Jurnal Ekonomi Kuantitatif Terapan Proceeding International Annual Conference Economics, Management, Business, and Accounting
Lucky Nugroho
Universitas Mercu Buana
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Strengthening Firm Value through ROA, Firm Size, and Good Corporate Governance in Food and Beverage Companies Nadilla Nadilla; Lucky Nugroho
Business, Management & Accounting Journal (BISMA) Vol. 3 No. 2 (2026): BISMA Journal July 2026
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/bisma.v3i2.264

Abstract

The food and beverage industry has a strategic role in the Indonesian economy, but the 2019–2023 period showed unstable dynamics due to the pandemic, rising raw material, energy, and logistics costs. This raises the question of whether the company's asset performance and scale are able to increase the company's value, as well as whether corporate governance can strengthen the relationship. This study aims to analyze the influence of Return on Asset and company size on company value with Good Corporate Governance as a moderation variable in food and beverage companies listed on the Indonesia Stock Exchange in 2019–2023. The research uses a quantitative approach with secondary data from the company's annual reports and financial statements. The sample was obtained through purposive sampling, consisting of 19 companies with 95 observations, and analyzed using panel data regression with EViews. The results of the study show that Return on Asset and company size have a positive effect on the company's value. Good Corporate Governance has also been proven to strengthen the influence of Return on Asset and company size on company value. The implications of this study confirm the importance of asset efficiency, strengthening business scale, and transparent governance to increase investor confidence. The latest research lies in the focus of the food and beverage subsector during the 2019–2023 period with GCG as the moderation variable.
Ownership Structure, Profitability, and Dividend Payout Ratio in Explaining Tax Avoidance Fayakunarto Fayakunarto; Lucky Nugroho
Business, Management & Accounting Journal (BISMA) Vol. 3 No. 2 (2026): BISMA Journal July 2026
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/bisma.v3i2.275

Abstract

Tax avoidance is a salient topic in corporate finance and sits at the intersection of interests between the entity that receives tax—the government—and the firm, for which taxes are an impediment or barrier to maximising profit, cash flow and dividends. The seson 2020-2023 is very interesting since that period is post pandemic recovery and the application of Harmonization of Tax Regulations (HPP) Law—On March 29, 2000 the enactment end date for firms listed in the Main Board of Indonesia Stock Exchange. This research aims to analyze daan empirical test on inflation and the variables (independent) that include ownership distribution by institution (institutional ownership), management ownership, foreign ownership, profitability (represented by ROA), as well as Dividend Payout Ratio on tax avoidance. The data in this study used financial statements and annual reports from 124 companies listed on the Main Board over a period of four years (with a total sample of 496 observations), and panel data regression analysis using Random Effect Model with classical assumption testing. The results demonstrate that institutional, managerial and foreign ownership represents a significant increase in tax avoidance behavior while ROA and Dividend Payout Ratio reveal a significant negative relationship with the behaviors. These results provide insights into how owner pressure may facilitate tax efficiency and that strong dividend performance and policies likely hinder firms' efforts to avoid taxes. The novelty of this research is the opportunity to analyze ownership structure along with profitability and dividend policy at the same time during a period of change in post-pandemic tax rules, providing new perspectives to improve corporate tax governance in Indonesia.
Digital Leadership, Employee Adaptation, and Work Culture in Society 5.0: A Structured Narrative Review Using Structuration Theory Iqbal Chendriawan; Lucky Nugroho
Business, Management & Accounting Journal (BISMA) Vol. 3 No. 1 (2026): BISMA Journal March 2026
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/bisma.v3i1.278

Abstract

Transiting to Society 5.0 requires a balanced synergy between technology and people. Most studies on digital leadership, employee adaptation, and work culture are conducted and reported on separately. This study aims to report on the implementation of digital leadership, explain employee adaptation, and identify key features of work culture that enable organization transformation. The study employs qualitative approach, using a structured narrative review, and adopts a Structuration Theory-based analysis to explore agency-structure recursive interactions. The results of this research reveal that digital leadership generates meaning, utilizes resources and obtains legitimacy. In contrast, employees function as active agents who continuously change work culture through the practices that they perform on a daily basis. An adaptive, collaborative and learning-oriented work culture is therefore essential to the successful implementation of technology. This research indicates that in order to implement technology effectively, organizations must develop learning ecosystems which grant employees autonomy and a psychological safe environment. The results of this research therefore form a unique, dynamic, reciprocal and human-focused framework that incorporates digital leadership, employee adaptation and work culture.
Co-Authors Abd. Akram H Achmad Jamil Ade Maharini Adiandari Adhy Purnama Adhy Purnama, Adhy Affan Hanif Imaduddin Afiyana, Indria Fitri Agustin Fadjarenie Ahmad Badawi Ahmad Badawi Saluy Ahmad Badawi, Ahmad Ahmad Jainuri Ahmad Shaifull Anuar Ahmad Zainuddin Ajeng Pratiwi Akhmad Amien Mastur Akhmad Amien Mastur Akhmad Amien Mastur Akhmad Amien Mastur Al Ghani, M. Aldo Gilang Priyambodo Alfa Mightyn Ali, Anees Jane Ali, Anees Jane Ali Ali, Anees Janee Andriana Tri Muthmainnatun Anees Jane Ali Anees Jane Ali Anees Jane Ali Ali Anees Janee Ali Anees Janee Ali Anees Janee Ali Anees Janee Ali Anita Dwi Utami Annas Malik Annisa Hakim Zamzami Antonius Setyadi Apollo Apollo Apollo Daito Apriliani, Nailah Arief Bowo Prayoga Kasmo Aspar, Muhammad Aurelia, Fadia Nazwah Azelia Sarah Yusufa Bahari, Natasha Putri Baihaki Abdullah Baihaki, Ra'sya Hilaly Brechmans Aditia Jogo Boro Budhi Pribadhi Ishak Chairia Lubis Chania, Putri Septri Choirun Nisa Vidyaningrum Citra Lindra Citra Sukmadilaga Daru Asih Daud Muharam Debbie Aryani Tribudhi Debbie Aryani Tribudhi Debble Aryani Tribudhi Della Yesica Rani Dewandaru, Ginanjar Dewi Eva Kiranti Dewi Eva Kiranti Dewi Murtiningsih Dewi Tamala DIAH ISKANDAR Dian Sugiarti Dian Sugiarti Dian Sugiarti Dian Sugiarti Diani, Treska Melsa Dini Hariyanti Dinna Miftakhul Jannah Divina Mahardika Dewi Doktoralina, Caturida Meiwanto Eko Widianarko Kusnadi Emilia Lestari Endrianto, Fauzy Eneng Fitri Zakiyah Erik Nugraha Erik Nugraha Erik Nugraha Erik Nugraha Erik Nugraha Erik Nugraha Erik Nugraha Erna Setiany Erviana, Nita Ery Yohana Matoenji Evi Aryani Evi Margoretty Silalahi Fadhil Muntashir Jihad Fauziah Nur Saidah Fauziah, Ulfah Nurillahi Fayakunarto Fayakunarto Febrina Mahliza Febyola Mellin Fiki Wahyu Kuncoro Firdayetti, Firdayetti Fitra Roman Cahaya Fitri Indriawati Fitriana, Ade Gal, Timea Ginanjar Dewandaru Hari Setiyawati Harnovinsah Harnovinsah Harry Suharman Haura Hazimah Melzatia Hawadinar, Putri Rafisawati Herda Nezzim Bararah Hida Hiyanti Hidayat, R Nur Hiyanti, Hida Ibrahim Musa Gani Ibrahim Musa Gani Igorevna, Volkhonova Mariya Ildiko, Orban Indria Fitri Afiyana Inna Vladimirovna Lukashenko Iqbal Chendriawan Irawan, Syahril Irwansyah Putra Islami, Wardah Istianingsih Istianingsih J Ferdinand Pardede Jannah, Dinna Miftakhul Joko Pramono Ken Paramita Aryana Khosyarina, Qhori Kuncoro, Fiki Wahyu Kup Yanto Setiyono Lailatul Barokah Lawe Anasta Lestari, Laely Puji Lin Oktris Lubis, Chairia Mahardika, Galang Prakarti Mahayanti Fitriandari Mahroji Mahroji, Mahroji Mappayunki, Ratna Marfatah, Muhammad Ramadhani Maria Maria Mariyam Chairunisa Mastur Mastur, Akhmad Amien Medianto Suryo Meryem Afoukane Milawati Minanari Mohamad Rohadi Mokhamad Afrizal Arnaz Muchlis Muchlis Mudita, Mudita Muhammad Harun Sukarno Muhammad Izzat Abidin Muhammad Ramadhani Marfatah Muhammad Rudiyanto Muhammad, Zikri Mukarramah, Makkatul Mulyani, Susi Dwi Nadilla Nadilla Naga Chiputra Najuah, Najuah Nasution, Annio Indah Lestari Natasha Putri Bahari Nirdukita Ratnawati Noka, Isara Abda Nugraha, Erik Nugroho, Muchamad Aqil Nun Syaroni Nuraeni, Intan Nuraini Chaniago, Nuraini Nurhasanah Nurhidajat, Raden Nurlinayanti, Leni Nurlinayanti, ⁠Leni Nurul Anisa Nurul Hidayah NURUL HIDAYAH Nurul Hidayah Oyong Lisa Pamungkas, Ragil Asih Prabantoro, Albertus Magnus Putut Pratiwi, Futri Alif Prinoti Prinoti Purwati Purwati Puspita, Okta Putri Nadia Stepani Putri, Tiara Herawati Rachman, Khairul Arief Rahmawati, Sofiyah Dwi Ramdani, Muhammad Rifqi Refranisa, Refranisa Reni Mayerni Rhenaldy Rhenaldy Rido Hermawan Rimi Guslinana Mais Riska, Mila Riyadi, Yongki Rizki , Mochamad Rizki Briandana Rizkiyanti, Dewi Rohim, Aprillia Fajar Roikhan Machamad Aziz Roikhan Mochamad Aziz, Roikhan Mochamad Ronny Andesto Sabila, Nurahma Safira Safira Safitri, Yolanda Salmi Mohd Isa Salsabila, Aura Qirani Salsabilah, Sarah Sarah Salsabilah Sari, Apri Lynia Setiawan, Audita Setiyanto Priyonggo Shaifull Anuar, Ahmad Shinta Melzatia SHOLIHAH, AMINATUS Siti Nur Alfiyah Siti Nurrohmah Soeharjoto Soeharjoto Soeharjoto Soekapdjo Soeharjoto Soekapdjo Soeharjoto, Soeharjoto Sugeng Santoso Sugeng Santoso Sukarmi Sukarmi Sukarmi Sukarmi, Sukarmi Sukarno, Muhammad Harun Surender Mor Surender Mor Sutan Emir Hidayat Syarifuddin Mabe Parenreng Syed Lutful Kabir Chowdhury Tatik Mariyanti, Tatik Tengku Chandra Husnadi Tettet Fitijanti Tettet Fitrijanti Tia Fitriyani Timea Gal Timea Gal Timea Gal Tri Wahyono Tribudhi, Debble Aryani Ulfa Ulfa Waluyo Widya Aryanti Widya Aryanti, Widya Wieta Chairunesia Willy Arafah Wiwik Utami Wiwin Sukiati Yananto Mihadi Putra Yolanda Safitri Yosafat Fantony Yosafat Fantony Yosi Mardoni Yusoff, Yusliza Mohd Zakaria Bahari Zakaria Bahari Zuha Rosufila Zulfahmi Zulfahmi Zulfahmi Zulfahmi Zulfahmi Zulfahmi Zulfahmi