Article Per Year (5 Year)
p-Index From 2021 - 2026
3.815
P-Index
This Author published in this journals
All Journal Jurnal Mirai Management Hasanuddin Economics and Business Review JURNAL PENGABDI Journal on Education Jurnal Aplikasi Akuntansi Bilancia : Jurnal Ilmiah Akuntansi Akurasi : Jurnal Studi Akuntansi dan Keuangan JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN 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 Journal of Accounting and Digital Finance PENANOMICS: INTERNATIONAL JOURNAL OF ECONOMICS PERADABAN JOURNAL of ECONOMIC and BUSINESS Dharma: Jurnal Pengabdian Masyarakat Jurnal Manajemen, Akuntansi, Ekonomi Jurnal Masyarakat Madani Indonesia Indonesia Accounting Research Journal
Fuadi, Fauzan
Universitas Aisyah Pringsewu
Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Mathematics Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences

Published : 27 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 27 Documents
Search

 1   2   3 
DAMPAK GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR KESEHATAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2023): Evidence from Indonesian Healthcare Companies Putri, Leoni Frissillia; Fuadi, Fauzan; Sinatria, Naufal; Mulyono, Andi
Peradaban Journal of Economic and Business Vol. 4 No. 2 (2025)
Publisher : Pustaka Peradaban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59001/pjeb.v4i2.528

Abstract

Financial performance reflects a company’s condition and its capacity to sustain operations. The decline in performance among several healthcare companies highlights the relevance of good corporate governance (GCG). This study examines the effect of GCG mechanisms—board of directors, board of commissioners, independent commissioners, institutional ownership, and company size—on the financial performance of healthcare companies listed on the Indonesia Stock Exchange. Using a quantitative approach with multiple linear regression analysis, the study finds that all governance mechanisms positively influence financial performance. Larger boards of directors enhance decision-making and oversight, boards of commissioners strengthen strategic control, independent commissioners promote transparency, institutional ownership improves managerial discipline, and larger company size increases operational efficiency. These results provide empirical support for agency theory by showing that governance structures reduce conflicts of interest and improve accountability. The findings also suggest practical implications: companies are encouraged to reinforce governance mechanisms, while regulators should continue promoting strict GCG practices to maintain stability in the healthcare sector. Kinerja keuangan mencerminkan kondisi perusahaan sekaligus kapasitasnya dalam menjaga keberlangsungan operasional. Penurunan kinerja pada beberapa perusahaan kesehatan menegaskan pentingnya tata kelola perusahaan yang baik (good corporate governance/GCG). Penelitian ini mengkaji pengaruh mekanisme GCG—dewan direksi, dewan komisaris, komisaris independen, kepemilikan institusional, dan ukuran perusahaan—terhadap kinerja keuangan perusahaan kesehatan yang terdaftar di Bursa Efek Indonesia. Dengan menggunakan pendekatan kuantitatif melalui analisis regresi linier berganda, hasil penelitian menunjukkan bahwa seluruh mekanisme tata kelola berpengaruh positif terhadap kinerja keuangan. Dewan direksi yang lebih besar meningkatkan pengambilan keputusan dan pengawasan, dewan komisaris memperkuat pengendalian strategis, komisaris independen mendorong transparansi, kepemilikan institusional memperbaiki disiplin manajerial, dan ukuran perusahaan yang lebih besar meningkatkan efisiensi operasional. Temuan ini memberikan dukungan empiris bagi teori agensi dengan menunjukkan bahwa tata kelola mampu mengurangi konflik kepentingan dan meningkatkan akuntabilitas. Secara praktis, hasil penelitian menyarankan agar perusahaan memperkuat mekanisme tata kelola, sementara regulator perlu terus mendorong penerapan GCG yang ketat untuk menjaga stabilitas sektor kesehatan.
MANAGERIAL ABILITY, INCOME SMOOTHING DAN EARNINGS INFORMATIVENESS: BUKTI DARI PASAR MODAL INDONESIA Fuadi, Fauzan; Mustika Ratu, Dewi; Abdul Fanni, Aulizza
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 5 No 2 (2022): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2022
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v5i2.274

Abstract

Hubungan antara perataan laba dan keinformatifan laba ditentukan oleh alasan mengapa perusahaan menggunakannya. Mengambil keuntungan dari adanya motif oportunistik dalam melakukan perataan laba di perusahaan Indonesia, penelitian ini menginvestigasi apakah perataan laba mengurangi tingkat keinformatifan laba. Penelitian ini memperluas literatur dengan mempertimbangkan apakah kecakapan manajerial dapat memperlemah hubungan antara perataan laba yang bersifat oportunistik terhadap keinformatifan laba. Penelitian ini menggunakan sampel 356 observasi perusahaan dan tahun yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015 sampai 2018. Hasil penelitian ini menunjukkan bahwa perataan laba secara signifikan mengurangi keinformatifan laba dan hubungan tersebut diperlemah oleh manajer berkemampuan tinggi. Penelitian ini menunjukkan hasil yang konsisten setelah dilakukan uji ketahanan. Sementara penelitian sebelumnya pada topik perataan laba, keinformatifan laba dan kecakapan manajerial terutama berfokus pada negara maju, hanya ada sedikit bukti pada negara berkembang. Sejauh pengetahuan kami, penelitian ini adalah yang pertama menginvestigasi peran kecakapan manajerial dalam memitigasi dampak perataan laba pada keinformatifan laba dalam konteks Indonesia.
PENGARUH SPIP DAN TRANSPARANSI TERHADAP AKUNTABILITAS KINERJA PEMERINTAH DAERAH: APAKAH CHANGE MANAGEMENT DAN PERGANTIAN KEPEMIMPINAN MAMPU MEMODERASI? Puspita Sari, Selly; Fuadi, Fauzan
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 7 No 2 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2024
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v7i2.581

Abstract

Local government performance accountability to stakeholders through performance accountability is still weak due to a lack of commitment and unsynchronised regulations. This study examined the effect of the Government's Internal Control System (SPIP) and transparency on local government performance accountability with change management and leadership turnover as moderators. This study used 65 respondents of Pringsewu Regency government employees who prepared the Government Agency Performance Accountability System (SAKIP). The analysis was conducted using a structural model using the SEM-PLS method. The results of this study indicate that SPIP has a positive effect on performance accountability, and change management has been proven to strengthen its influence on performance accountability. In addition, leadership change strengthens the influence of transparency on local government performance accountability. The results of this study provide important insights for local governments in improving government performance accountability.
CARBON EMISSION DISCLOSURE: VIEWED FROM THE PERSPECTIVES OF ACCOUNTING, MARKET, AND ENVIRONMENTAL PERFORMANCE IN HIGHLY POLLUTING COMPANIES IN INDONESIA Fuadi, Fauzan; Sinatria, Naufal; Fadhilah, Husein
Jurnal Aplikasi Akuntansi Vol 10 No 1 (2025): Jurnal Aplikasi Akuntansi, October 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i1.699

Abstract

This study examines the determinants of carbon emission disclosure (CED) among high-polluting industries in Indonesia by integrating accounting performance (ROA), market performance (Tobin’s Q), and environmental performance (PROPER) into a multidimensional analytical model. The research utilises 114 firm-year observations from 30 listed companies on the Indonesia Stock Exchange (IDX) between 2021 and 2024, selected through purposive sampling. Multiple linear regression analysis was conducted using STATA. The regression model explains 35.6% (R² = 0.356) of the variation in carbon emission disclosure, indicating a moderate explanatory power of the independent variables. The results reveal that Tobin’s Q and PROPER positively affect carbon emission disclosure, indicating that market perception and environmental rating systems encourage greater transparency. Conversely, ROA shows no significant relationship with disclosure practices, suggesting that profitability alone does not influence firms’ environmental reporting behaviour. This study focuses on Indonesia, one of the world’s largest carbon emitters, where high-polluting industries such as mining, energy, and chemicals play a dominant role but often exhibit inconsistent or superficial disclosure practices. This study highlights that market expectations and environmental performance are more decisive than financial outcomes in shaping disclosure behaviour. These findings underscore that external pressures drive carbon disclosure rather than internal profitability. The study offers empirical insights for regulators, investors, and companies aiming to enhance sustainability and accountability in carbon-intensive sectors. However, this study is limited by its short observation period (2021–2024) and focus on selected high-polluting industries, which may restrict generalisability. Future research could extend the time horizon, examine other sectors, or include governance and ownership variables to provide a more comprehensive picture.
The Influence Of Debt Policy, Tax Avoidance, And Sales Growth On Firm Value In Food And Beverage Sub-Sector Companies Listed On The Indonesia Stock Exchange In 2022-2024 Maimunah, Siti; Fauzan Fuadi, Andi Mulyono, Fitria Fertha Agustina,
Jurnal Mirai Management Vol 10, No 2 (2025)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v10i2.10030

Abstract

Firm value not only reflects the current intrinsic value, but also indicates the prospects and expectations of the company’s ability to enhance its value in the future. Stock price fluctuations among several companies in the food and beverage sub-sector during the 2022–2024 period show significant changes, which affect corporate performance and may influence market perceptions of firm value. This study examines the influence of debt policy, tax avoidance, and sales growth on firm value using a quantitative approach and multiple linear regression analysis. The sample was selected using purposive sampling from a population of 26 companies, resulting in 19 companies that met the criteria. With a three-year observation period, a total of 57 data points were obtained. The study finds that debt policy has a negative and significant effect on firm value. Tax avoidance has a positive and significant effect on firm value. Sales growth also has a positive and significant effect on firm value. These findings support the signaling theory, which suggests that every piece of financial information from a company serves as a signal positive (good news) or negative (bad news) and these signals influence the rise or fall of a firm value. The results of this study emphasize the importance of effective corporate financial strategies in achieving the desired firm value and overall corporate objectives.
Sosialisasi Bina Medsos (Bijak Gunakan Media Sosial) Pada Siswa SMK Hanifah, Raidah; Fuadi, Fauzan; Wigati, Meilia; Wilantika, Rima; Fertha Agustina, Fitria; Lathief Syaifussalam, Muhammad; Wafa Zahiroh, Nadiyah; Ardiyansah, Muhammad
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 5 No. 2 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v5i2.3092

Abstract

Remaja merupakan pengguna media sosial aktif di Indonesia, namun hal tersebut tidak diiringi dengan pemahaman dalam bermedia sosial yang bijak. Akibatnya, banyak siswa yang mengalami gangguan mental,  mudah terkena hoax dan tidak jarang juga siswa mengalami porn revenge. Tingginya penggunaan media sosial oleh remaja khususnya siswa perlu penanganan serius agar dampak negatif dari penggunaan internet dapat diminimalisir. Pengabdian masyarakat dilaksanakan di SMK Karya Bakti Pringsewu. Tujuan dari pengabdian masyarakat ini adalah untuk meningkatkan pengetahuan siswa SMK Karya Bakti Pringsewu terkait menjadi pengguna media sosial yang bijak, etika menggunakan media sosial, dan memanfaatkan media sosial  untuk pengembangan potensi diri. Metode yang digunakan pada pengabdian masyarakat ini berupa sosialisasi. Hasil dari sosialisasi menunjukan siswa telah memahami cara penggunaan media sosial yang bijak. Dengan adanya kesadaran diri dan pengetahuan, siswa dapat menjadikan media sosial sebagai wadah untuk mengembangkan potensi diri.
APAKAH STRUKTUR KEPEMILIKAN MEMPENGARUHI PENGHINDARAN PAJAK? BUKTI EMPIRIS DARI PASAR MODAL INDONESIA Fuadi, Fauzan; Sawirti, Riska Agi; Agustina, Fitria Fertha; Mulyono, Andi; Pratiwi, Ratih Tiyas
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
The influence of perception, motivation, and taxation knowledge on career choice in the field of taxation (empirical study of economics students in Pringsewu Regency) Izzatti Nur Hasanah; Andi Mulyono; Fauzan Fuadi; Fitria Fertha Agustina
Indonesia Accounting Research Journal Vol. 13 No. 1 (2025): September: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v13i1.515

Abstract

A profession in taxation offers large opportunities due to the increasing demand for tax professionals consistent with the developing complexity of tax structures and rules. but, student interest in pursuing a career in taxation stays low, in large part because of a lack of understanding approximately career opportunities on this subject. this is evidenced through findings at Andalas college, which display that the lack of awareness amongst college students about the taxation zone and its profession possibilities is a first-rate issue contributing to their low hobby in taxation careers. This have a look at ambitions to study the affect of perception, motivation, and taxation knowledge on the career preference within the taxation discipline amongst college students of Economics school in Pringsewu Regency. The take a look at employs a quantitative method with a move-sectional method. The pattern become decided on the use of comfort sampling, with number one information accumulated thru a Likert-scale questionnaire allotted via Google paperwork to fifty five college students. facts have been analyzed the use of multiple linear regression with SPSS version 25.0. The outcomes indicate that belief notably impacts profession desire in taxation. Likewise, motivation and taxation expertise actually have a substantial effect on college students’ profession choice in this field.
Levers of Eco-Control: Linking Environmental Concern, Stakeholder Pressure in Predicting Green Behaviour Selly Puspita Sari Sari; Fauzan Fuadi
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 2 (2026): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i2.5625

Abstract

Purpose: This study investigates the influence of environmental concern and stakeholder pressure on green behavior in hospital medical waste management, with the Levers of Eco-Control (LoEC) as a mediating variable. The research emphasizes the importance of managerial control systems in translating environmental strategies into sustainable operational practices. Methodology: Data were obtained from 140 respondents directly involved in hospital waste management activities. The data were analyzed using the Structural Equation Modeling Partial Least Squares (SEM-PLS) method to test the relationships among environmental concern, stakeholder pressure, LoEC, and green behavior. Results: Stakeholder pressure has a significant positive effect on both LoEC and green behavior. LoEC strengthens green behavior and mediates the relationship between stakeholder pressure and environmentally responsible practices. Conversely, environmental concern does not exhibit a significant direct or indirect influence through LoEC. Conclusions: External stakeholder pressure and structured eco-control systems are more effective in encouraging sustainable behavior than individual awareness alone. The integration of LoEC enhances hospitals’ environmental accountability and compliance with sustainability standards. Limitations: By focusing on behavioral factors, this study underscores the centrality of these factors in enhancing the effectiveness of sustainable medical waste management practices. Contributions: This study extends the LoEC framework to the healthcare sector and provides theoretical and practical insights into how control-based mechanisms can institutionalize green behavior in medical waste management.
The Role of CEO Characteristics in Enhancing Carbon Emission Disclosure: Evidence from Indonesia Fauzan Fuadi; Dian Rubihani; Selly Puspitasari; Naufal Sinatria; Praja Habib Pasangka
Hasanuddin Economics and Business Review VOLUME 8 NUMBER 2, 2024
Publisher : Faculty of Economics and Business, Hasanuddin University, Makassar, Indonesia

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.
Co-Authors Abdiyan, Chaerul Dillah Abdul Fanni, Aulizza Alia Damaiyanti Andi Mulyono Ardiyansah, Muhammad Ariyanti, Okta Nuria Aziz, (Rizqi Abdul Dian Rubihani Fadhilah, Husein Femas Khairul Ikhfani Fertha, Fitria Fitria Fertha Agustina Habib Firmansyah Inayah, Rhala Fitria Izzatti Nur Hasanah Kauno, Pangestu Lathief Syaifussalam, Muhammad Lestari, Sastri Ayu Liafatra Nurlaily Meilia Wigati Meilia Wigati Muhammad Lathief Syaifussalam Muhammad Lathief Syaifussalam Mulyono, Andi Mustika Ratu, Dewi Naufal Sinatria Naufal Sinatria Naufal Sinatria Pasangka, Praja Habib Praja Habib Pasangka Pratiwi, Ratih Tiyas Putri, Leoni Frissillia Raidah Hanifah Raidah Hanifah Raidah Hanifah Ratih Tiyas Pratiwi Rhala Fitria Inayah Rima Wilantika Riska Agi Sawirti Rubihani, Dian Sawirti, Riska Agi Sawitri, Riska Agi Selly Puspita Sari Selly Puspitasari Selly Puspitasari Siti Maimunah Sunarmi Sunarmi Wafa Zahiroh, Nadiyah Wigati, Meilia Wilantika, Rima Yolanda, Okta