Article Per Year (5 Year)
p-Index From 2020 - 2025
0.947
P-Index
This Author published in this journals
All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Golden Ratio of Community Services and Dedication International Journal of Education and Social Science (IJESS)
Febriyanto, Muhammad Ikhsan
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
Pengaruh Capital Intensity dan Ukuran Perusahaan terhadap Tax Avoidance Ari Hamzah, Ridwan Fauzi; Febriyanto, Muhammad Ikhsan; Sari, Wulan Nurdiana; Suripto, Suripto
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 11 No. 2 (2023): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v11i2.25836

Abstract

Abstract According to a report from the Tax Justice Network, it is estimated that tax losses caused by tax evasion practices in Indonesia reach around IDR. 68.7 trillion. The report also noted that companies in Indonesia contributed as much as Rp. 67.6 trillion in tax avoidance practices, while individuals as individual taxpayers contribute around Rp. 1.1 trillion. This research aims to obtain empirical evidence that reveals the consequences of capital intensity and company size on the use of tax avoidance strategies. This type of research is associative quantitative. The data utilized in this research consists of annual financial reports on 'manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange during' the period from 2017 to 2021. A purposive sampling method was used to select 8 companies as a sample observed for 5 years. Thus, in this research, 40 companies were the objects of observation. Data analysis was carried out using panel data regression. The research results show that there is a significant positive influence between capital intensity and tax avoidance practices, and there is a significant positive relationship between company size and tax avoidance practices. Abstrak Menurut laporan Tax Justice Network, kerugian pajak akibat praktik penghindaran pajak di Indonesia diperkirakan mencapai sekitar Rp. 68,7 triliun. Laporan tersebut juga mencatat perusahaan-perusahaan di Indonesia memberikan kontribusi sebesar Rp. 67,6 triliun dalam praktik penghindaran pajak, sedangkan orang pribadi sebagai wajib pajak orang pribadi berkontribusi sekitar Rp. 1,1 triliun. Penelitian ini bertujuan untuk memperoleh bukti empiris yang mengungkapkan pengaruh intensitas modal dan ukuran perusahaan terhadap penggunaan strategi penghindaran pajak. Jenis penelitian ini adalah kuantitatif asosiatif. Data yang digunakan dalam penelitian ini terdiri dari laporan keuangan tahunan pada 'perusahaan manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia selama' periode 2017 hingga 2021. Metode purposive sampling digunakan untuk memilih 8 perusahaan sebagai sampel yang diamati. 5 tahun. Dengan demikian, dalam penelitian ini terdapat 40 perusahaan yang menjadi objek pengamatan. Analisis data dilakukan dengan menggunakan regresi data panel. Hasil penelitian menunjukkan terdapat pengaruh positif signifikan antara intensitas modal terhadap praktik penghindaran pajak, dan terdapat hubungan positif signifikan antara ukuran perusahaan dengan praktik penghindaran pajak.  
STRATEGI BERSAING MEMODERASI INOVASI HIJAU, GROWTH OPTION DAN PUBLIC OWNERSHIP TERHADAP KINERJA KEBERLANJUTAN Febriyanto, Muhammad Ikhsan; Nofryanti, Nofryanti; Rosini, Iin
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 4 (2024): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v7i4.959

Abstract

Sustainability Performance Sustainability within a company in the form of reporting is an important step that can be taken towards corporate sustainability. Investors, regulators and other stakeholders are increasingly exploring their interest in developing sustainable reporting practices. The aim of this research is to analyze Competitive Strategies for Moderating Green Innovation, Growth Options and Public Ownership on Sustainability Performance in energy sector companies listed on the Indonesia Stock Exchange. This research uses secondary data from annual reports and sustainability reports. This type of research is associative quantitative. The sample selection in this research used a purposive sampling method, namely selecting samples based on predetermined criteria. The number of samples in this research was 28 companies. The research sample consisted of 140 observations made at energy sector companies during the 2018-2022 period. Hypothesis testing in this research is the model chosen, namely the Fixed Effect Model. The results of this research show that Green Innovation has a positive effect on Sustainability Performance. Growth Options have a positive effect on Sustainability Performance. Public Ownership has no effect on Sustainability Performance. Competitive Strategy moderates and strengthens the relationship between Green Innovation and Sustainability Performance. Competitive Strategy moderates and weakens the relationship between Growth Options and Sustainability Performance. Competitive Strategy moderates and strengthens the relationship between Public Ownership and Sustainability Performance.
Peran Public Ownership dalam Memoderasi Hubungan Growth Option, Investment Opportunity Set, Corporate Governance dengan Kinerja Keberlanjutan: Studi Empiris pada Sektor Barang Konsumen Primer di Bursa Efek Indonesia Tahun 2019-2023 Wulandari, Fitri; Khotimah, Husnul; Luthfiah, Yussi Dwi; Febriyanto, Muhammad Ikhsan
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 1 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i1.1032

Abstract

This research examines the influence of growth options on sustainability performance, the influence of investment opportunity sets on sustainability performance, the influence of corporate governance on sustainability performance in primary consumer goods sector companies on the Indonesia Stock Exchange. This research also examines the role of public ownership as a moderator. The research method used in this research is the Quantitative Research Method with Purposive sampling. By using the eviews program, this research has proven that the Investment Opportunity Set has an effect on sustainability performance, while Growth Options and Corporate Governance have no effect on sustainability performance. At the same time, this research also finds that public ownership can weaken the influence of corporate governance on sustainability performance.
The Influence of Managerial Ownership on Company Value in Manufacturing Companies Kurniawati, Desi; Erliana, Erliana; Febriyanto, Muhammad Ikhsan; Yulyanah, Yulyanah
IJESS International Journal of Education and Social Science Vol. 6 No. 1 (2025): VOL 6 NO 1 APRIL 2025
Publisher : INTERNATIONAL PENELITI EKONOMI, SOSIAL, DAN TEKNOLOGI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56371/ijess.v6i1.446

Abstract

The purpose of this study is to determine the Effect of Managerial Ownership on Company Value. This study uses a descriptive quantitative approach with data collection techniques using secondary data. The study population includes companies listed on the Indonesia Stock Exchange in 2020-2023. Sampling in this study used the purposive sampling method, so that a sample of 248 research samples was obtained. The data used in this study uses secondary data obtained from the annual report of mining companies. The data analysis method used is multiple linear regression analysis using the Eviews 10 program. The results of the study Managerial Ownership has a positive effect on Company Value.
Financial Governance Socialization for Public Organizations at the Community Empowerment Institution (LPM) of Rempoa Subdistrict Yusuf, Y.; Fitri, Euis Nessia; Febriyanto, Muhammad Ikhsan
Golden Ratio of Community Services and Dedication Vol. 5 No. 2 (2025): May - October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grcsd.v5i2.1468

Abstract

This community service program aims to improve financial governance in public organizations through a case study at the Community Empowerment Institution (LPM) of Rempoa Subdistrict. The LPM plays a key role in grassroots development but faces challenges in budget planning, bookkeeping, financial reporting, and internal control. The program employed participatory methods, including socialization, workshops, technical assistance, and focus group discussions. Results show a significant increase in participants’ understanding of public financial principles, with 75% able to draft simple budgets and 50% capable of accurate transaction recording. The program also led to the development of a basic internal control mechanism adopted by 80% of participants. These outcomes indicate that targeted interventions can strengthen transparency and accountability in local institutions. This initiative highlights the importance of capacity building and practical tools in empowering community organizations. Ongoing support and digital integration are recommended to sustain these improvements.
Co-Authors AA Sudharmawan, AA Ari Hamzah, Ridwan Fauzi Desi Kurniawati Erliana, Erliana Fitri Wulandari Fitri, Euis Nessia Luthfiah, Yussi Dwi Nofryanti, Nofryanti Rosini, Iin Sari, Wulan Nurdiana Suripto Suripto Yulyanah, Yulyanah Yusuf, Y.