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All Journal Jurnal Mirai Management Hasanuddin Economics and Business Review Journal on Education Jurnal Aplikasi Akuntansi Bilancia : Jurnal Ilmiah Akuntansi Akurasi : Jurnal Studi Akuntansi dan Keuangan Journal of Islamic Accounting and Finance Research Jurnal Pengabdian kepada Masyarakat Nusantara Sricommerce: Journal of Sriwijaya Community Services Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Akuntansi dan Keuangan (JAK) Accounting and Finance Studies PENANOMICS: INTERNATIONAL JOURNAL OF ECONOMICS PERADABAN JOURNAL of ECONOMIC and BUSINESS Dharma: Jurnal Pengabdian Masyarakat
Fuadi, Fauzan
Department Of Accounting, Faculty Of Social And Business, Universitas Aisyah Pringsewu, Pringsewu
Religion Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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APAKAH STRUKTUR KEPEMILIKAN MEMPENGARUHI PENGHINDARAN PAJAK? BUKTI EMPIRIS DARI PASAR MODAL INDONESIA Fauzan Fuadi; Riska Agi Sawirti; Fitria Fertha Agustina; Andi Mulyono; Ratih Tiyas Pratiwi
Jurnal Akuntansi dan Keuangan (JAK) Vol 29 No 1 (2024): JAK Volume 29 No 1 Tahun 2024
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v29i1.2053

Abstract

Tax avoidance is an effort by company management to reduce tax payments. This study aims to examine the relationship between ownership structure and tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange. Furthermore, this research divides ownership structure into five variables, namely managerial ownership, institutional ownership, family ownership, government ownership, and foreign ownership. The study utilizes secondary data with a purposive sampling approach and selects a total of 300 firm-year observations. Regression analysis is employed to test the research hypotheses. The results of the study indicate that managerial, foreign, and family ownership structures have an impact on tax avoidance Keywords: Tax Avoidance, Ownership Structure, Family Ownership, Managerial Ownership, Foreign Ownership
Penyuluhan Pengelolaan Keuangan Sederhana Siswa SMK KH GHALIB Pringsewu, Lampung Sawitri, Riska Agi; Fuadi, Fauzan; Agustina, Fitria Fertha; Hanifah, Raidah; Ariyanti, Okta Nuria; Lestari, Sastri Ayu
Sricommerce: Journal of Sriwijaya Community Services Vol. 4 No. 2 (2023): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v4i2.132

Abstract

SMK KH GHALIB Pringsewu adalah salah satu Sekolah Menengah Kejuruan Swasta yang letaknya berada di Pringsewu Barat, Kecamatan Pringsewu, Kabupaten Pringsewu. Di SMK KH GHALIB memiliki jurusan seperti : teknik kendaraa ringan, teknik komputer, dan jaringan.  Siswa SMK diharapkan untuk dapat masuk ke dalam dunia industri dan dunia wirausaha. Beberapa siswa SMK KH GHALIB memiliki minat berwirausaha yang tinggi. Hal ini ditunjukkan dengan kegiatan wirausaha yang dilakukan di lingkungan sekolah yaitu dengan membuka bengkel. Fenomena tersebut menimbulkan budaya berwirausaha di lingkungan sekolah. Mayoritas siswa berwirausaha dengan kemampuan skill yang terbatas, sehingga pengalaman dan keuntungan yang didapatkan belum maksimal. Siswa yang memiliki kegiatan usaha dalam hal mengatur kegiatan usaha dan membuat perencanaan keuangan belum berjalan dengan baik. Beberapa diantaranya masih kurangnya pemahaman dan pengetahuan sikap dalam mengelola keuangan yang baik. Tujuan dari kegiatan pengabdian masyarakat ini adalah membantu siswa dalam memahami pengelolaan keuangan sederhana, serta memotivasi siswa – siswi menuju enterpreneur muda yang kreatif dan inovatif. Peserta akan diajarkan bagaimana menyusun perencanaan keuangan, serta bagaimana memotivasi menjadi enterpreneur muda yang kreatif dan inovatif. Sasaran pengabdian kepada masyarakat ini adalah seluruh siswa kelas XII SMK KH GHALIB PRINGSEWU. Dalam kegiatan ini terdapat penyampaian materi dan diskusi antara pemateri dan peserta. Peserta dapat mengikuti kegiatan secara kondusif dari awal hingga akhir. Beberapa hasil kegiatan pengabdian masyarakat antara lain: 1) membantu menyusun perencanaan keuangan, 2) memotivasi siswa - siswi menuju enterpreneur muda yang kreatif dan inovatif, 3) menyusun daftar kebutuhan dan mereka diperbolehkan memberikan penambahan daftar keinginan yang ingin mereka capai beserta strategi untuk mencapainya.Kata kunci : pengelolaan keuangan, siswa, SMK
THE RELATIONSHIP BETWEEN INCOME AND FAMILY SUPPORT TOWARD THE INCIDENCE OF STUNTING IN TODDLERS: THE RELATIONSHIP BETWEEN INCOME AND FAMILY SUPPORT TOWARD THE INCIDENCE OF STUNTING IN TODDLERS Sunarmi, Sunarmi; Agustina, Fitria Fertha; Fuadi, Fauzan; Mulyono, Andi; Sari, Selly Puspita
PENANOMICS: International Journal of Economics Vol. 3 No. 2 (2024): Agustus
Publisher : Yayasan Pusat Cendekiawan Intelektual Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56107/penanomics.v3i2.191

Abstract

Stunting is a major public health issue affecting child development, particularly in developing countries like Indonesia. This study aims to examine the relationship between parental income, family support, and the incidence of stunting in toddlers in Tempel Rejo Village, Kedondong Sub-district, Pesawaran Regency, Lampung Province. The study used an observational analytic design with a cross-sectional approach, involving 50 respondents selected through purposive sampling. Data were collected through self-administered questionnaires and analyzed using univariate, bivariate (Chi-square test), and multivariate (logistic regression) methods. The results revealed a significant relationship between income level and stunting (P = 0.005), with low-income families having a 6.926 times higher risk of stunting. Additionally, family support showed a significant association with stunting (P = 0.028), with families lacking support being 8.936 times more at risk. The Nagelkerke R Square value of 0.347 indicates that income and family support account for 34.7% of stunting cases, with family support being a stronger risk factor than income. These findings highlight the critical role of both financial stability and strong family support in preventing stunting and underscore the importance of education and intervention programs to empower families in addressing this issue.
Implementation of Audit Tools and Linked Archive System (ATLAS) on Audit Quality at Public Accounting Firms Registered with OJK in 2024 Fertha, Fitria; Nurlaily, Liafatra; Fuadi, Fauzan; Aziz, (Rizqi Abdul; Abdiyan, Chaerul Dillah; Kauno, Pangestu
Accounting and Finance Studies Vol. 5 No. 1 (2025): (Issue-January)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs51.14192025

Abstract

Research Aims: This research focuses on analyzing the implementation of the ATLAS application using measurement indicators in the EUCS model. Design/methodology/approach: This study used quantitative methods with an accidental sampling technique and a regression model approach. Research Findings: This study shows results that content, accuracy, format, ease of use, and timeless on the ATLAS application have a significant effect on audit quality. This is reinforced with some tests that were conducted that gave a positive number. Theoretical Contribution/Originality: This study's theoretical contribution is to enrich the literature about the role of the ATLAS application in helping the auditor's task to increase the quality of the audits produced, especially in KAPs registered with the OJK. This research also contains effectiveness ATLAS system in increasing auditor reporting. Research limitation and implication: This research is limited to the samples used; however, this study gives a new paradigm about the measurement ATLAS system with the EUCS method.
The Role of CEO Characteristics in Enhancing Carbon Emission Disclosure: Evidence from Indonesia Fuadi, Fauzan; Rubihani, Dian; Puspitasari, Selly; Sinatria, Naufal; Pasangka, Praja Habib
Hasanuddin Economics and Business Review VOLUME 8 NUMBER 2, 2024
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v8i2.5606

Abstract

This study aims to investigate the influence of CEO characteristics, namely gender, age, and education level, on the disclosure of carbon emissions in manufacturing companies listed on the Indonesia Stock Exchange. Data analysis was conducted through three main stages: classical assumption testing, descriptive statistics, and application of multiple linear regression. This data testing utilized the STATA 14.0 statistical tool to evaluate the influence of CEO characteristics on carbon emissions disclosure. This study's results show that female CEOs, older CEO age, and higher CEO education levels significantly increase corporate carbon emissions disclosure. Female CEOs tend to be more concerned about environmental welfare, while older and highly educated CEOs are more understanding and committed to transparency and corporate social responsibility. This study provides practical implications for companies considering executive characteristics to improve their social performance. In addition, the results also emphasize the importance of gender diversity and investment in education to improve carbon emissions disclosure practices.
The Influence of Managerial and Family Ownership on Corporate Social Responsibility: Evidence from Indonesia Inayah, Rhala Fitria; Fuadi, Fauzan
Hasanuddin Economics and Business Review VOLUME 8 NUMBER 3, 2025
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v8i3.6043

Abstract

This study aims to examine the impact of managerial ownership and family ownership on Corporate Social Responsibility (CSR) disclosure in companies listed in the LQ45 Index on the Indonesia Stock Exchange during the 2019-2022 period. This study employs a quantitative approach and uses secondary data from annual financial and sustainability reports. Data analysis was carried out using multiple linear regression analysis, and testing was carried out using STATA 14.0 statistical tools to test the effect of managerial ownership and family ownership on corporate social responsibility (CSR) disclosure. The results of this study show that managerial ownership has a negative effect on CSR disclosure, which suggests that higher managerial ownership correlates with less transparency in CSR reporting. In contrast, the results of this study show that family ownership does not significantly affect CSR disclosure, which indicates that family-controlled companies do not necessarily exhibit better CSR reporting practices. This study provides practical implications for policymakers and corporate stakeholders by emphasising the need for a regulatory framework that encourages transparent and fair CSR disclosure.
Pengaruh NPF, BOPO, DPK terhadap Profitabilitas pada Perbankan Syariah Indonesia Tahun 2019-2022 Alia Damaiyanti; Selly Puspitasari; Fauzan Fuadi
Journal on Education Vol 7 No 1 (2024): Journal on Education: Volume 7 Nomor 1 Tahun 2024
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v7i1.7193

Abstract

This research objective was to test and analyze the influence of Non-Performing Financing (NPF), Operating Expense Operating Income (BOPO), and Third Party Funds (DPK) on profitability in sharia banking in 2019-2022. The method used is quantitative research and the sampling technique used in this research is purposive sampling, where the population in this study consists of 64 banking data. Based on the sample criteria, the total research sample was 48 banking data. The data type in this research is secondary data which was tested using SPSS version 25 with multiple linear regression analysis techniques. The research results show that NPF (X1) has no partial effect on profitability, BOPO (X2) has partial effect on profitability, DPK (X3) has a partial effect on profitability. It showed that NPF, BOPO , DPK have an effect on profitability simultaneously.
Corporate Social Responsibility (CSR) in Indonesia: Bibliometric Analysis and Research Trends selly, Selly Puspita Sari; Mulyono, Andi; Fuadi, Fauzan
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 3 (2025): Dinasti International Journal of Economics, Finance & Accounting (July-August 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i3.4564

Abstract

Scientific research on Corporate Social Responsibility (CSR) has increased rapidly over the last few decades. This study aims to comprehend CSR's current state and implementation in Indonesia. We conducted a bibliometric analysis of the CSR study from 2006 to 2024 to identify the publication trends in this field of study. Based on the keywords associated with CSR in the article title, this study analyzed 209 documents. The bibliometric analysis of this study is based on Scopus database information. Excel was employed for frequency analysis. This study analyzes the publication year, document type, source, title, field of study, authorship, and citation analysis to convey its findings.
PELATIHAN KEWIRAUSAHAAN MENGGUNAKAN METODE DESIGN THINKING BAGI SISWA DI SMA IT INSAN MULIA BOARDING SCHOOL Sinatria, Naufal; Fauzan Fuadi; Raidah Hanifah; Muhammad Lathief Syaifussalam; Meilia Wigati
Dharma: Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): Mei
Publisher : Universitas Pembangunan Nasional "Veteran" Yogyakarta

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

Abstract

Entrepreneurship is a strategic step to create job opportunities and enhance economic independence. In an era of globalization and technological advancement, entrepreneurial skills are key to preparing the younger generation to face intense job market competition. Design Thinking, a method based on user input, technology, and solutions, is used to develop businesses. The community service activity at SMA IT Insan Mulia Boarding School involved 21 eleventh-grade students through lectures, discussions, and practical simulations. Evaluations showed that this training successfully provided a positive impact, especially for Generation Z. Based on a 1-5 scale, most participants rated the program 4 (Good) to 5 (Very Good), indicating that the training met their expectations and needs.
PENGARUH PROFITABILITAS, SOLVABILITAS, DAN OPINI AUDIT TERHADAP AUDIT DELAY PADA PERUSAHAAN FARMASI DI BEI TAHUN 2021-2023 Yolanda, Okta; Agustina, Fitria Fertha; Fuadi, Fauzan; Sinatria, Naufal
Bilancia : Jurnal Ilmiah Akuntansi Vol 9 No 3 (2025): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v9i3.5167

Abstract

This study aims to determine and explain the influence of profitability, solvency, and audit opinion on audit delay in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2023. Profitability is proxied by Return on Assets (ROA), while solvency is proxied by the Debt to Equity Ratio (DER). The study population consisted of 11 companies. This quantitative research employed a purposive sampling technique, resulting in a sample of 10 companies over three years, with a total of 30 data observations. Data were analyzed using multiple linear regression analysis processed with SPSS version 23.The results showed that profitability and audit opinion have a negative and significant effect on audit delay, while solvency has no significant effect. These findings support agency theory, suggesting that agents (management) tend to accelerate the audit process when the company is in good and profitable condition. Therefore, audit delay may serve as an important indicator for evaluating the effectiveness of agency relationships within a company. Penelitian ini bertujuan untuk mengetahui dan menjelaskan pengaruh profitabilitas, solvabilitas dan opini audit terhadap audit delay pada perusahaan farmasi yang terdaftar di Busa Efek Indonesia (BEI) tahun 2021-2023. Profitabilitas diproksikan dengan Return On Asset (ROA) sedangkan solvabilitas diproksikan dengan Debt to Equity Ratio (DER). Populasi penelitian terdiri dari 11 perusahaan. Metode penelitian yang digunakan adalah kuantitatif dengan teknik pengambilan sampel purposive sampling, sehingga diperoleh sampel sebanyak 10 perusahaan selama tiga tahun periode penelitian dan menghasilkan data sampel sebanyak 30. Metode analisis data yang digunakan adalah analisis regresi linier berganda yang diolah menggunakan software SPSS versi 23. Hasil penelitian menunjukkan bahwa profitabilitas dan opini audit berpengaruh negatif dan signifikan terhadap audit delay, sedangkan solvabilitas tidak berpengaruh terhadap audit delay. Temuan ini memperkuat agency theory, dimana pihak agen (manajemen) akan mempercepat proses audit ketika perusahaan dalam kondisi baik dan menguntungkan. Oleh karena itu, audit delay bisa menjadi indikator penting dalam mengevaluasi efektivitas hubungan keagenan dalam suatu perusahaan.
Co-Authors Abdiyan, Chaerul Dillah Abdul Fanni, Aulizza Alia Damaiyanti Andi Mulyono Ardiyansah, Muhammad Ariyanti, Okta Nuria Aziz, (Rizqi Abdul Fadhilah, Husein Fertha, Fitria Fitria Fertha Agustina Inayah, Rhala Fitria Kauno, Pangestu Lathief Syaifussalam, Muhammad Lestari, Sastri Ayu Meilia Wigati Muhammad Lathief Syaifussalam Mulyono, Andi Mustika Ratu, Dewi Naufal Sinatria Nurlaily, Liafatra Pasangka, Praja Habib Pratiwi, Ratih Tiyas Putri, Leoni Frissillia Raidah Hanifah Raidah Hanifah Ratih Tiyas Pratiwi Riska Agi Sawirti Rubihani, Dian Sawirti, Riska Agi Sawitri, Riska Agi Selly Puspita Sari Siti Maimunah Sunarmi Sunarmi Sunarmi Syriac Nellikunnel Devasia Wafa Zahiroh, Nadiyah Wigati, Meilia Wilantika, Rima Yolanda, Okta