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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JRA: Jurnal Riset Akuntansi Jurnal Riset Bisnis dan Manajemen Journal of Accounting and Finance Management (JAFM) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ilmiah Akuntansi dan Keuangan Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah
Fadjar, Achmad
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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PENGARUH NET INTEREST MARGIN, NON-PERFORMING LOAN DAN CAPITAL ADEQUACY RATIO TERHADAP RETURN ON ASSET BANK ASING TAHUN 2018 - 2022 Yuniarti, Rita; Sari, Diana; Rusmawan, Wedi; Nuryaman, Nuryaman; Fadjar, Achmad; Silviana, Silviana
Jurnal Riset Akuntansi Vol 16 No 1 (2024): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v16i1.12513

Abstract

Decreasing and fluctuating ROA shows that the bank's performance is still not good, according to the OJK Research Director (2022), the banking sector's ROA start to increase but still not optimal. This study aims to empirically examine the effect of net interest margin, non-performing loans, and capital adequacy ratios on return on assets. The population in this study are foreign banks 2018-2022 with a sample of 10 banks in the good category according to the OJK. The results showed that Net Interest Margin (NIM) had a significant and positive effect on Return on Assets (ROA), Non-performing loans (NPL) had a significant and negative effect on Return on Assets (ROA), while Capital Adequacy Ratio (CAR) had no significant effect on Return on Assets (ROA). Keyword: Net Interest Margin, Non-Performing Loan, Capital Adequacy Ratio, Return on Assets
Analisis efektivitas dan kontribusi pajak bumi dan bangunan terhadap Pendapatan Asli Daerah Kota Bandung Rudiana, Vinda Nurrezivanka; Fadjar, Achmad
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 8 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The success of a country's national development is largely determined by its ability to improve people's welfare. In Indonesia, taxes play an important role because they are the main source of government and development funding. This study aims to determine the effect of the effectiveness and contribution of land and building taxes on the local revenue of the city of Bandung. This study applies a descriptive and verification research approach. The research population is based on Bandung land and building tax data for 2016–2020 and regional income data. This study uses saturated non-probability sampling to select groups (census). This study took sixty samples. Processing using SPSS 23. The results of this study found that the 2016–2020 Bandung City Land and Building Tax averaged 92.59% efficacy. The level of contribution of land and building tax to the local revenue of the City of Bandung in 2016–2020 is still within the moderate criteria, namely 26.38%.
Analysis of Human Development Index in West Java: Education and Health Approach Luqman, Silviana; Rusmawan, Wedi; Sari, Diana; Nuryaman, Nuryaman; Fadjar, Achmad; Yuniarti, Rita; Fillah, Gedizza; Annisha, Zakiah
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 12 No. 2 (2023): Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v12i2.311

Abstract

Research Objectives to analyze and determine the West Java Human Development Index (HDI) in the field of health and education. Types of Quantitative Descriptive Research. Research Subject of West Java Province. Observation period 2017-2019. The results showed that the HDI of education was still in the medium category, in line with the performance of the health service performance that showed that it was not effective. For HDIs the health sector gets a very high category, although it has gotten a very high category, there are still targets that have not been achieved. So it is necessary to evaluate and follow up for improvement and, always evaluate what driver the achievements. Always do a review to evaluate the achievement at the end of the year, to assess the success that has been realized, and to detect causes the target has not been achieved.
DISCLOSURE OF SUSTAINABILITY REPORTS: (Survey of BUMN & BUMD Banks Listed on the Indonesian Stock Exchange) Ikram, Syafrizal; Fadjar, Achmad; Rachman, Andry
Jurnal Riset Bisnis dan Manajemen Vol. 17 No. 2 (2024): August Edition
Publisher : Faculty of Economic and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrbm.v17i2.12112

Abstract

The bank does not focus on profits but pays attention to the environment and social issues that lead to sustainable development. The Financial Services Authority (OJK) issued regulations regarding Technical Guidelines for Preparing Sustainability Reports. This research aims to determine the level of disclosure of sustainability reports in 2022 at state-owned banks and state-owned companies on the Indonesian Stock Exchange. The research method uses descriptive analysis, which describes the research object based on facts and then analyzes and interprets it. The research results on the level of disclosure of sustainability reports are very good, and show management's commitment to fulfilling disclosure obligations regarding environmental sustainability in economic, environmental, and social aspects. Companies need to improve and optimize programs such as environmentally friendly products, involvement of local parties with sustainable financial business processes, conservation, and biodiversity conversion efforts.
The Influence of Good Corporate Governance and Profitability on Sustainability Report Disclosure with Firm Size as A Moderating Variable (A Study Case on Banking Sector in Indonesia 2018-2023) Listiani, Yunis; Fadjar, Achmad
Journal of Accounting and Finance Management Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i3.2087

Abstract

This research aims to investigates the effect of the Independent Board of Commissioners, Audit Committee, and profitability on sustainability report disclosure in Indonesian banks, and whether firm size moderates these relationships. Using a quantitative approach with secondary data from 10 banks over the period 2018–2023, a total of 60 observations were analyzed using purposive sampling. Findings indicate that the Independent Board of Commissioners and profitability significantly and positively influence sustainability report disclosure, while the Audit Committee has no significant effect. Additionally, firm size moderates the effect of both the Independent Board of Commissioners and the Audit Committee, but not profitability, on disclosure. These results highlight the importance of governance and firm characteristics in enhancing sustainability transparency in the banking sector.
PENGARUH PROFITABILITAS, TRANSFER PRICING DAN KEPEMILIKAN ASING TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2019–2023 Hasbi, Walid; Fadjar, Achmad
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5942

Abstract

This research aims to determine the effect of profitability (ROA), transfer pricing and foreign ownership on tax avoidance in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The population in this study were all manufacturing companies in the consumer goods industry sector on the Indonesia Stock Exchange totaling 55 companies in the 2019-2023 period. The research method used in this study was purposive sampling, so that the final sample obtained was 8 companies that met the criteria with the help of Eviews 12 2025 Software. The data source in this study is secondary data obtained from financial reports and annual reports on the website www.idx.co.id. Based on the results of the study, Profitability (ROA) has a negative and insignificant effect on tax avoidance, Transfer Pricing has an effect on tax avoidance and Foreign Ownership has an effect on tax avoidance.
ANALYSIS OF FACTORS AFFECTING TAX AVOIDANCE ON AGRICULTURAL COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2020 – 2023 Mardiana, Vera; Fadjar, Achmad
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5999

Abstract

This consider investigates how productivity, use, and firm estimate affect tax evasion in agricultural firms on the Indonesia Stock Trade from 2020 to 2023 are the think about population. Only 26 companies met the sampling criteria, therefore 104 available data were taken as samples The study employs purposive sampling, with secondary data analyzed through multiple regression methods to investigate how each variable affects tax avoidance and are processed using IBM SPSS Statistics 27 software. The data used are sourced from annual financial reports officially published through the website www.idx.co.id. The investigation comes about show that profitability (ROA) essentially impacts charge shirking, whereas use (DER) does not have a critical affect. Also, company estimate is appeared to essentially influence tax avoidance. Collectively, productivity, use, and company measure have a concurrent impact on tax avoidance.
The Influence of Audit Tenure, Audit Fee, and Institutional Ownership on Audit Delay: Study of Companies in Various Industrial Sectors Listed on The Indonesian Stock Exchange 2018-2022 Alfaruq, Zakiyuddin Abdul Malik; Maulana, Ryan; Fadjar, Achmad
Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Vol 10, No 2 (2024)
Publisher : Faculty of Economics and Islamic Business, UIN Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/aij.v10i2.4384

Abstract

ABSTRACT   Purpose: This research aims to analyze the influence of audit tenure, audit fee, and institutional ownership on audit delay.Design/methodology: To do this research, the method chosen is quantitative. The sample used included 21 companies from various industries listed on the Indonesian Stock Exchange and data collected over five years, from 2018 to 2022. The logistic regression test is the analysis used.. Findings: The results showed that the probability values of audit tenure, audit fees, and institutional ownership were less than the significance level of 0.05, suggesting that the increase and decrease in the number of audits in tenure, audit fees, and institutional ownership were not large enough to indicate a significant influence on the audit delay proposed as a hypothesis.Practical implications: The author organized the diverse factors and findings inside the structured literature review, while this study, which focuses on Institutional Ownership and board governance, provides valuable insights into earlier studies. The writers guide academics, regulatory agencies, and company practices in this corporate governance topic.Originality/Value: This research is relatively new because it uses varying audit fees and various industrial sectors, which include various industrial sectors, so that the research results can be more acceptable. 
Co-Authors Alfaruq, Zakiyuddin Abdul Malik Annisha, Zakiah Diana Sari Fillah, Gedizza Hasbi, Walid Ikram, Syafrizal Listiani, Yunis Luqman, Silviana Mardiana, Vera Nuryaman, Nuryaman Rachman, Andry Rudiana, Vinda Nurrezivanka Rusmawan, Wedi Ryan Maulana Silviana Silviana Yuniarti, Rita