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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha EQUILIBRIUM AKUNTANSI DEWANTARA Al-Muzara'ah TECHNOBIZ : International Journal of Business COMMENT: Journal of Community Empowerment Journals of Economics and Business Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Fairness
Rizki, Marsi Fella
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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CSR Disclosure of Shari’ah Compliant Companies in Indonesia: The Extent and Quality Examination Ameraldo, Fedi; Rizki, Marsi Fella; Rabaya, Abdullah Jihad
EQUILIBRIUM Vol 10, No 1 (2022): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v10i1.14239

Abstract

In Indonesia, the number of Shari’ah Compliant Companies (ShCCs) has risen since the release of a fatwa that encourages the growth of the Islamic Capital Market (ICM) in the country. ShCCs are expected to be transparent in disclosing information in their annual reports. Besides non-financial information, the ShCCs also need to provide more information on compliance with Islamic teaching in their reports. This action is to fulfill their responsibility and accountability to society. This study aims to assess the extent and the quality of the Corporate Social Responsibility (CSR) disclosure in the annual reports of ShCCs of Indonesia. The data were collected from the 2014 annual report of 100 ShCCs in Indonesia. To measure the extent and quality of CSR disclosure, a checklist comprising 33 items was constructed. This study used descriptive statistics and reliability tests as the primary statistical tests. The results showed that the extent and quality of CSR disclosure among ShCCs in Indonesia are low. It suggests that ShCCs maintain the narrative disclosure stage rather than promote verifiable CSR information. Hence, companies must intensify the quality of CSR disclosure by providing CSR information in both quantitative and qualitative forms.
Pengaruh Thin Capitalization Dan Profitabilitas Terhadap Agresivitas Pajak Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2022 Prada, Chanda; Rizki, Marsi Fella; Ameraldo, Fedi
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 15 No. 02 (2024): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v15i02.76986

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh thin capitalization yang diproksikan dengan Debt to Equity Ratio (DER) dan profitabilitas yang diproksikan dengan Return on Assets (ROA) terhadap agresivitas pajak pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2019-2022. Jenis penelitian ini adalah penelitian kuantitatif dengan menggunakan data sekunder berupa laporan keuangan tahunan perusahaan. Populasi dalam penelitian ini sebanyak 47 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2019-2022. Teknik pengambilan sampel menggunakan metode purposive sampling dan diperoleh sampel sebanyak 19 perusahaan dengan 76 data observasi yang terdiri dari 19 sampel perusahaan perbankan yang dikalikan dengan 4 tahun penelitian. Metode analisis data dalam penelitian ini adalah analisis regresi data panel dengan alat bantu Software Eviews versi 10. Berdasarkan hasil penelitian menunjukkan bahwa secara parsial thin capitalization berpengaruh negatif terhadap agresivitas pajak. Profitabilitas secara parsial berpengaruh negatif terhadap agresivitas pajak. Hasil penelitian juga menunjukkan bahwa secara simultan thin capitalization dan profitabilitas berpengaruh terhadap agresivitas pajak pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2019-2022
PENGARUH BEBAN PAJAK TANGGUHAN, PERENCANAAN PAJAK, DAN UKURAN PERUSAHAAN TERHADAP PRAKTIK MANAJEMEN LABA Jata, Kadek; Rizki, Marsi Fella; Angelica, Shiwi
Journals of Economics and Business Vol 3, No 2 (2023): Volume 3, No 2, 2023
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/jeb.v3i2.361

Abstract

Penelitian ini dilakukan untuk melihat pengaruh perencanaan pajak, beban pajak tangguhan dan ukuran perusahaan terhadap terhadap manajemen laba. Variabel independen dalam penelitian ini adalah perencanaan pajak, beban pajak tangguhan dan ukuran perusahaan. Variabel dependen dalam penelitian ini adalah manajemen laba. Objek penelitian ini yaitu perusahaan manufaktur subsektor pertanian yang terdaftar di bursa efek Indonesia pada periode 2019-2021. Metode penelitian yang digunakan dalam penelitian ini adalah metode penelitian deskriptif dengan pendekatan kuantitatif. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Jumlah sampel yang didapat adalah 10 perusahaan. Hasil penelitian ini menunjukkan bahwa perencanaan pajak berpengaruh terhadap manajemen laba. Sedangkan beban pajak tangguhan dan ukuran perusahaan tidak berpengaruh terhadap manajemen laba.Kata Kunci: perencanaan pajak, beban pajak tangguhan, ukuran perusahaan, manajemen laba
PENGARUH UKURAN PERUSAHAAN DAN UMUR PERUSAHAAN TERHADAP AUDIT DELAY DI PERUSAHAAN SUB SEKTOR HEALTH CARE YANG TERDAFTAR DI BURSA EFEK INDONESIA Irwanda, Obi; Rizki, Marsi Fella; Kencana, Dwi Tirta
Journals of Economics and Business Vol 4, No 1 (2024): Volume 4, No 1, 2024
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/jeb.v4i1.425

Abstract

Fenomena, rumusan masalah, dan metode hasil dari penelitian ialah mengamati variabel yang paling diakibatkan oleh umur dan ukuran usaha. Kelompok sampel terdiri dari pelaku usaha subsektor Healthcare yang tercatat di BEI pada tahun 2021 dan 2022. Populasi data penelitian terdiri dari 28 pelaku usaha subsektor Healthcare yang tercatat di Bursa Efek Indonesia (BEI) pada tahun 2021 hingga 2022. Parameter penelitian ditentukan dengan mempergunakan sampel data dari 19 perusahaan berbeda, pengumpulan data dilangsungkan dengan pendekatan purposive sampling. Analisis regresi data panel yang mencakup pengujian f, pengujian t, dan koefisien determinasi dipergunakan dalam pendekatan analisis data penelitian. Temuan penelitian terkait variabel ukuran perusahaan yang diketahui bahwasanya nilai ukuran perusahaan tidak memengaruhi audit delay, sementara pada variabel umur perusahaan yang diketahui bahwasanya nilai perusahaan berdampak bagi audit delay. Kata Kunci: Ukuran Perusahaan; Umur Perusahaan; Audit Delay.
KEPEMILIKAN INSTITUSIONAL, KARAKTERISTIK EKSEKUTIF, FIX ASSETS INTENSITY, DAN PENGHINDARAN PAJAK: SUBSEKTOR TRANSPORTASI DAN LOGISTIK Rizki, Marsi Fella; Silaen, Rudi Sabam
Journals of Economics and Business Vol 4, No 1 (2024): Volume 4, No 1, 2024
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/jeb.v4i1.486

Abstract

This study aims to prove the effect of institutional ownership, management characteristics, and fix asset intensity on tax avoidance in transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) in 2019 to 2023. There are 30 transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) in 2023. Meanwhile, the sample of this study amounted to 12 samples with 60 observations selected using the purposive sampling method. . Based on the test results, it proves that institutional ownership has no effect on tax avoidance, leadership characteristics have a negative effect on tax avoidance, and fix asset intensity has no effect on tax avoidance. Furthermore, institutional ownership, executive characteristics, and fix asset intensity simultaneously have no effect on tax avoidance.
INDEPENDENT COMMISSIONERS, INSTITUTIONAL OWNERSHIP, FISCAL LOSS COMPENSATION, AND TAX AVOIDANCE: FINANCE AND BANKING SUBSECTOR COMPANIES Rizki, Marsi Fella; Pasaribu, Maria Margaretty Br; Ameraldo, Fedi
TECHNOBIZ : International Journal of Business VOL 7, NO 2 (2024) : OKTOBER
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/tb.v7i2.5150

Abstract

This study aims to prove the effect of independent commissioners, institutional ownership, and fiscal loss compensation on tax avoidance in financial and banking subsector companies listed on the Indonesia Stock Exchange in 2019-2023. The research sample totalled 50 companies selected through purposive sampling technique. Based on the results of the research, independent commissioners, institutional ownership, and fiscal loss compensation each have no effect on tax avoidance. Keywords: Independent commissioners, institutional ownership, fiscal loss compensation, tax avoidance
PELATIHAN PAJAK UMKM DAN E-PAJAK, SERTA STARTEGI INVESTASI BAGI GEN Z DI SMK TRISAKTI JAYA KOTA BANDAR LAMPUNG Rizki, Marsi Fella; Ameraldo, Fedi; Sari, Tri Darma Rosmala; Ardiansyah, Diki; Ambarwati, Putri; Ramadhani, Diah
COMMENT: Journal of Community Empowerment Vol 4, No 2 (2024): December
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/comment.v4i2.565

Abstract

Community service activities carried out on tax training for Micro, Small and Medium Enterprises (MSMEs) as well as the introduction of e-taxes and investment strategies for Generation Z at SMK Trisakti Jaya, Bandar Lampung City. In the context of the development of the digital economy, understanding taxes and investment is very important to prepare the younger generation for future challenges. This training aims to provide basic knowledge about tax obligations, the benefits of e-tax, and ways to invest smartly. The community service activities carried out were successful, as evidenced by the participants' enthusiasm for the training. Participants showed activeness in asking questions about the material presented
STRATEGI PENINGKATAN LAYANAN DAN EFISIENSI OPERASIONAL DENGAN SOSIALISASI PENGGUNAAN SIAPIK PADA APOTEK YOUSAN Pratiwi, Raras Ajeng; Enjelika, Enjelika; Elizza, Nadilla; Putri, Nanda Aulia; Dewi, Putu Vina Listi; Wijaya, Rizaldi; Rizki, Marsi Fella; Ameraldo, Fedi
COMMENT: Journal of Community Empowerment Vol 4, No 1 (2024): June
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/comment.v4i1.537

Abstract

AbstractEffective financial management is a vital component in ensuring the operational sustainability of businesses, particularly in the pharmaceutical sector such as pharmacies. This article examines a strategic approach to improving the efficiency and accuracy of financial records at Yousan Pharmacy by providing training on the use of the SIAPIK (Practical and Informative Health Accounting Information System) application. The research employs a qualitative descriptive approach through direct observation and in-depth interviews with pharmacy staff. The training program is designed to equip staff with the necessary knowledge and skills to manage financial data digitally, thereby reducing the risks of manual errors and enhancing the speed of financial reporting. The analysis reveals that implementing the SIAPIK application not only boosts operational efficiency but also fosters greater transparency in financial management. This article advocates for the full adoption of the SIAPIK application to support operational sustainability and facilitate data-driven decision-making processes.  Keywords: financial management, pharmacy, SIAPIK application, training, digitalizationAbstrakManajemen keuangan yang baik menjadi salah satu elemen kunci dalam menjaga keberlangsungan operasional usaha, terutama di sektor farmasi seperti apotek. Artikel ini mengulas pendekatan strategis untuk meningkatkan efisiensi dan akurasi pencatatan keuangan di Apotek Yousan melalui pelatihan penggunaan aplikasi SIAPIK (Sistem Informasi Akuntansi Praktis dan Informatif Kesehatan). Pengabdian dilakukan dengan pendekatan deskriptif kualitatif melalui observasi langsung dan wawancara mendalam dengan staf apotek. Pelatihan ini dirancang untuk membekali staf dengan pemahaman dan keterampilan yang diperlukan dalam mengelola data keuangan secara digital, sehingga mampu meminimalkan risiko kesalahan pencatatan manual dan meningkatkan kecepatan dalam penyusunan laporan keuangan. Hasil analisis menunjukkan bahwa implementasi aplikasi SIAPIK tidak hanya meningkatkan efisiensi kerja, tetapi juga memberikan transparansi yang lebih tinggi dalam pengelolaan keuangan. Artikel ini merekomendasikan adopsi aplikasi SIAPIK secara menyeluruh guna mendukung keberlanjutan operasional dan pengambilan keputusan berbasis data yang lebih akurat. Kata kunci: manajemen keuangan, apotek, aplikasi SIAPIK, pelatihan, digitalisasi
Sharia Supervisory Board Characteristics and Anti-Corruption Disclosure: Study of Islamic Banks in Indonesia and Malaysia Ameraldo, Fedi; Yuliani, Asri; Rizki, Marsi Fella; Rabaya, Abdullah Jihad
AL-MUZARA'AH Vol. 13 No. 1 (2025): AL-MUZARA'AH (June 2025)
Publisher : Department of Islamic Economics, IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jam.13.1.11-26

Abstract

Corruption continues to pose a substantial challenge for corporations globally, including financial institutions that comply with sharia principles. Islamic banks must prioritize transparency and accountability, as these elements are essential for maintaining ethical governance and revealing their anti-corruption efforts. Despite the growing focus on Anti-Corruption Disclosure (ACD), corruption cases within Islamic banks continue to occur, highlighting concerns regarding the efficacy of Islamic governance mechanisms. This research analyzes the influence of Sharia Supervisory Board (SSB) attributes—namely, number, cross-membership, expertise level, educational qualifications, reputation, and rotation—on ACD. This research employs a quantitative approach, utilizing panel data regression to analyze Islamic banks in Indonesia and Malaysia during the period 2020–2021. The sample, chosen via purposive sampling, includes 16 Islamic banks from a total population of 37, according to established criteria. According to the results, ACD is considerably affected by the number of SSB members, but it is not significantly affected by cross-membership, expertise, educational background, reputation, or rotation. The results provide light on how SSB traits affect ACD improvement and add to the broader conversation on Islamic governance and company transparency.
PENGARUH DEWAN KOMISARIS BERPENGALAMAN MILITER DAN BUDAYA ORGANISASI TERHADAP TINGKAT SUKU BUNGA (STUDI KASUS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2022) Verayani, Renita; Rizki, Marsi Fella
AKUNTANSI DEWANTARA Vol 8 No 1 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 1 APRIL 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v8i1.16950

Abstract

This study aims to prove the influence of military-experienced boards through the presence of military-experienced commissioners of banking companies. Then, this study also proves whether companies that use organizational culture in their financial performance can affect the interest rates set by the company. We applied purposive sampling method with various criteria in selecting the sample for this study. A total of 46 banking companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022 were taken as samples, and the analysis was conducted using the panel data linear regression method as well as the Random Effect Model (REM) method through the Eviews 12 application to test the hypothesis. Simultaneously, this study concludes that the board of commissioners with military experience and organizational culture simultaneously have a significant effect on interest rates of banking companies on the Indonesia Stock Exchange (IDX). However, partially this study concluded that the presence of a military-experienced board of commissioners has no influence on banking interest rates. Some organizational culture measurements such as market culture and adhocrachy culture also have no effect on banking interest rates, while other organizational culture measurements, namely clan culture and hierarchy culture have an influence on banking interest rates.
Co-Authors Ambarwati, Putri Ameraldo, Fedi Angelica, Shiwi Ardiansyah, Diki Dewi, Putu Vina Listi Elizza, Nadilla Enjelika, Enjelika Husaini Husaini Ilyas, Fitrawati Irwanda, Obi Jata, Kadek Kencana, Dwi Tirta Noorriskya, Annisa Pasaribu, Maria Margaretty Br Prada, Chanda Pratiwi, Raras Ajeng Putri, Nanda Aulia Rabaya, Abdullah Jihad Ramadhani, Diah Sari, Tri Darma Rosmala Silaen, Rudi Sabam Verayani, Renita Wijaya, Rizaldi Yuliani, Asri