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All Journal Jurnal EMT KITA JURNAL MUQODDIMAH : Jurnal Ilmu Sosial, Politik dan Hummaniora FINANCIAL : JURNAL AKUNTANSI Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Darma Agung International Journal on Social Science, Economics and Art International Journal of Applied Finance and Business Studies Jurnal Manajemen Stratejik dan Simulasi Bisnis
Nasution, Fahmi Natigor
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Analisis Pengaruh Kinerja Lingkungan, Biaya Lingkungan, Ukuran Perusahaan, dan Kepemilikan Institusional Terhadap Kinerja Keuangan Dengan Pengungkapan CSR Sebagai Variabel Intervening (Studi Kasus Pada Perusahaan Perkebunan Yang Terdaftar di BEI Pada Tahu Aruan, Roberto Bobhope; Bukit, Rina Br.; Nasution, Fahmi Natigor
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5697

Abstract

Penelitian ini bertujuan untuk mengetahui analisis pengaruh kinerja lingkungan, biaya lingkungan, ukuran perusahaan, dan kepemilikan institusional terhadap kinerja keuangan dengan pengungkapan corporate social responsibility sebagai variabel intervening. Jenis penelitian asosiatif. Populasi pada penelitian ini adalah perusahaan perkebunan yang terdaftar di Bursa Efek Indonesia Tahun 2019-2022. Dengan menggunakan metode purposive sampling, terdapat13 yang memenuhi kriteria dengan total 52 data set. Pengolahan data menggunakan Smart PLS 4. Hasil penelitian ini menunjukkan bahwa kinerja lingkungan berpengaruh positif dan signifikan terhadap kinerja keuangan, biaya lingkungan tidak berpengaruh terhadap kinerja keuangan, ukuran perusahaan tidak berpengaruh terhadap kinerja keuangan, kepemilikan institusional berpengaruh positif dan signifikan terhadap kinerja keuangan, CSR berpengaruh positif dan signifikan terhadap kinerja keuangan, CSR mampu memediasi pengaruh kinerja lingkungan terhadap kinerja keuangan, CSR tidak mampu memediasi hubungan biaya lingkungan terhadap kinerja keuangan, CSR tidak mampu memediasi hubungan ukuran perusahaan terhadap kinerja keuangan, dan CSR mampu memediasi pengaruh kepemilikan institusional terhadap kinerja keuangan.
ANALISIS KOMPARATIF MODEL PREDIKSI KEBANGKRUTAN PADA PERUSAHAAN SEKTOR INFRASTRUKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2023 Asih, Sugi Permata; Irawati, Nisrul; Nasution, Fahmi Natigor
JURNAL DARMA AGUNG Vol 33 No 1 (2025): FEBRUARI
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Darma Agung (LPPM_UDA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46930/ojsuda.v33i1.5495

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisa perbandingan lima model prediksi kebangkrutan (Altman Z-Score modifikasi, Springate, Taffler, Zmijewski, dan Grover) dalam mengidentifikasi zona keuangan perusahaan sektor infrastruktur yang terdaftar di Bursa Efek Indonesia periode 2018-2023. Kemudian bertujuan untuk mengetahui model prediksi mana yang memiliki tingkat akurasi tertinggi dalam memprediksi potensi kebangkrutan perusahaan, serta mengevaluasi tingkat kesalahan tipe I dan tipe II dari masing masing model sebagai indikator keandalan prediksi. Jenis penelitian yang digunakan dalam penelitian ini yaitu penelitian komparatif dengan pendekatan kuantitatif, menggunakan data sekunder. Populasi dalam penelitian ini yaitu 69 perusahaan sektor infrastruktur yang terdata sebagai perusahaan terbuka (Tbk) di Bursa Efek Indonesia periode tahun 2018-2023. Teknik pengambilan sampel yang digunakan dalam penelitian adalah metode purposive sampling, di peroleh 43 perusahaan infrastruktur yang akan menjadi sampel penelitian ini, dengan objek penelitian yaitu laporan keuangan perusahaan dari tahun 2018 hingga tahun 2023 sebanyak 258 laporan keuangan. Teknik analisis data menggunakan statistik nonparametrik, melalui perhitunag MS. Excel dan Uji Beda (Kruskal-Wallis Test) pada SPSS 30. Hasil penelitian menunjukkan bahwa: Terdapat perbedaan yang signifikan secara statistik antara lima model prediksi (Altman Z-Score modifikasi, Springate, Taffler, Zmijewski, dan Grover) dalam memprediksi potensi kebangkrutan. Hasil yang diperolehan yaitu Chi-Square 378,475 > 9,487729 dan tingkat signifikansi Asymp. Sig (P-Value) < 0,05 yaitu 0,001. Model yang memiliki tingkat akurasi tertinggi yaitu model Springate yang memperoleh tingkat akurasi tertinggi sebesar 79,1%, dibandingkan dengan model Altman Z-Score modifikasi, Taffler, Zmijewski, dan Grover dan Type Error I sebesar 20,9%.
IMPLIKASI KEBIJAKAN DOMESTIC PRICE OBLIGATION, KEBIJAKAN DOMESTIC MARKET OBLIGATION DAN KEBIJAKAN LARANGAN EKSPOR CPO TERHADAP ARUS KAS SEBAGAI PENGAMBILAN KEPUTUSAN PT PERKEBUNAN NUSANTARA IV PADA TAHUN 2022 Siregar, Syahrizhal; Nasution, Fahmi Natigor; Syahyunan, Syahyunan
JURNAL DARMA AGUNG Vol 33 No 1 (2025): FEBRUARI
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Darma Agung (LPPM_UDA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46930/ojsuda.v33i1.5465

Abstract

Adanya pengumuman kebijakan Domestic Price Obligation (DPO) dan Domestic Market Obligation (DMO) yang terjadi pada tanggal 27 Januari 2022 disertai dengan instruksi Presiden atas larangan ekspor CPO pada tanggal 28 April 2022 tersebut memberikan efek yang signifikan terhadap kinerja perusahan termasuk laporan keuangan khususnya laporan arus kas perusahaan sektor perkebunan Indonesia. Laporan arus kas mencerminkan gambaran yang menyeluruh mengenai penerimaan dan pengeluaran kas baik dari aktivitas operasi, aktivitas investasi maupun aktivitas pendanaan. Laporan arus kas bermanfaat secara internal bagi pihak manajemen perusahaan dan secara eksternal bagi pihak investor, pemerintah dan masyarakat. Bagi internal perusahaan dengan menganalisis laporan arus kas, pihak manajemen akan mengetahui apakah kebijakan yang dilakukan berjalan baik dalam hal memperoleh serta menggunakan kas tersebut pada periode tertentu sedangkan bagi pihak eksternal perusahaan, informasi dalam laporan arus kas ini akan membantu para investor, kreditur, dan pihak lainnya dalam menilai berbagai aspek dari posisi keuangan perusahaan. Penelitian ini bertujuan untuk menganalisis adanya dampak kebijakan DPO, kebijakan DMO dan kebijakan larangan ekspor CPO terhadap arus kas perusahaan sebagai pengambilan keputusan manajemen PT Perkebunan Nusantara IV di Tahun 2022. Metode yang digunakan adalah analisis deskriptif kuantitatif yang digunakan untuk menganalisis arus kas sebagai alat pengambilan keputusan manajemen. Dengan menggabungkan keseluruhan hasil analisis rasio, maka dapat dinilai kondisi PT Perkebunan Nusantara IV tahun 2022 secara keseluruhan terutama di bidang keuangan. Dimana hasil analisis tersebut menunjukkan bahwa kebijakan DPO, DMO dan larangan ekspor CPO memberikan pengaruh yang signifikan terhadap arus kas Perusahaan. Adapun pengambilan keputusan manajemen yang dilakukan oleh perusahaan diantaranya restrukturisasi utang dan penundaan penjualan.
The Effect of Corporate Sustainability Practices on Tax Avoidance: Evidence from Indonesia Dalimunthe, Esmil Saleh; Fachrudin, Khaira Amalia; Nasution, Fahmi Natigor
Jurnal Manajemen Stratejik dan Simulasi Bisnis Vol. 5 No. 2 (2024): Jurnal Manajemen Stratejik dan Simulasi Bisnis
Publisher : Fakultas Ekonomi Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/mssb.5.2.61-71.2024

Abstract

Environmental, Social, and Governance (ESG) factors are currently receiving significant attention from investors and company management. This study aims to analyze the relationship between ESG performance and tax avoidance among companies in Indonesia. The research utilizes financial statement data from non-financial sector companies listed on the Indonesia Stock Exchange for 2019–2023. Financial data and ESG scores were sourced from the LSEG Refinitiv database. Data analysis was conducted using a quantitative approach with the EViews 13 software. The results indicate a significant negative relationship between ESG scores and tax avoidance. This finding suggests that companies with strong ESG performance are less likely to engage in tax avoidance practices. These results align with agency and stakeholder theories, which propose that companies with effective governance are less inclined to participate in tax avoidance activities.
Strategi Sentralisasi Pajak Terhadap Kepatuhan Perpajakan pada PT. Bank Sumut Rospiani, Eka; Pratomo, Wahyu Ario; Nasution, Fahmi Natigor
Jurnal Ilmiah Muqoddimah: Jurnal Ilmu Sosial, Politik dan Hummaniora Vol 9, No 2 (2025): Mei 2025
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jim.v9i2.2025.1219-1230

Abstract

Penelitian ini bertujuan untuk mengeksplorasi bagaimana strategi sentralisasi pajak yang diterapkan oleh PT. Bank Sumut berpengaruh terhadap kepatuhan perpajakan. Pendekatan yang digunakan adalah kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara mendalam dan penyebaran kuesioner. Hasil penelitian menunjukkan bahwa strategi sentralisasi, yang dimulai sejak tahun 2020, berdampak signifikan terhadap peningkatan efisiensi pelaporan dan pembayaran pajak. Faktor utama yang mendukung kepatuhan adalah pemahaman pegawai yang tinggi terhadap kewajiban perpajakan, pengawasan internal yang kuat, serta sosialisasi yang dilakukan secara berkala oleh Tim Pajak Kantor Pusat. Kendala yang masih dihadapi antara lain gangguan sistem pada server DJP dan data vendor yang tidak valid. Implikasi dari penelitian ini mengarah pada perlunya penguatan unit pengawasan internal yang terpisah dari pelaksana pajak dan peningkatan kualitas validasi data vendor. Dengan penguatan strategi sentralisasi dan kolaborasi antarunit, tingkat kepatuhan perpajakan di Bank Sumut dapat terus ditingkatkan
Budget absorption optimization strategy of PT PLN (Persero) North Sumatra development holding unit Sitorus, Elwis; Nasution, Fahmi Natigor; Syahyunan, Syahyunan; Irawati, Nisrul; Muda, Iskandar
International Journal on Social Science, Economics and Art Vol. 14 No. 1 (2024): May: Social Science, Economics
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijosea.v14i1.470

Abstract

This research is based on the report of budget absorption realization at PT PLN UIP SBU not being absorbed according to the plan. The aim of this study is to identify the main causes of suboptimal budget absorption and to formulate strategies to optimize budget absorption at PT PLN UIP SBU in the future. Analysis of the potential factors causing the failure to achieve the budget absorption target is conducted through discussions and interviews, followed by Likert scale interval analysis of respondent perceptions to determine the main causes of the failure to achieve the budget absorption target. Subsequently, the formulation of the selected strategy uses analysis with the Analytic Hierarchy Process (AHP) method. Based on the research results, the first priority alternative is the standardization of the completeness of budget proposal documents (detailed scope of work, timeline, Bill of Quantities along with references, field survey documentation if needed, and others). The second priority is holding regular periodic meetings with PLN Headquarters regarding budget needs and the bidding process at PLN Headquarters. The third priority is tightening monitoring and risk management evaluation for each project, followed by the fourth priority, which is holding regular meetings on the general plan for procurement unit auctions.
TINJAUAN LITERATUR SISTEMATIS TENTANG CYBERSECURITY ACCOUNTING: INTEGRASI KEAMANAN SIBER DALAM AKUNTANSI DIGITAL Sibarani, Grace Fiftyrina; Kesuma, Sambas Ade; Nasution, Fahmi Natigor; Erwin, Keulana
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 11 No 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v11i2.808

Abstract

This study aims to provide a comprehensive understanding of the evolution of the concept of cybersecurity accounting, its underlying theories, the methodological approaches used in previous research, and identify research gaps for further development. A Systematic Literature Review (SLR) approach was used to analyze 15 Scopus and Elsevier-indexed scientific articles published between 2022 and 2025. The synthesis results indicate that cybersecurity accounting plays a strategic role in ensuring the integrity of financial reports, the reliability of digital audits, and compliance with data security policies. Theories such as Protection Motivation Theory (PMT), Neutralization Theory, and Stewardship Theory serve as the main frameworks in explaining individual behavior and organizational governance towards cyber risks. Meanwhile, the most widely used research method is a survey-based quantitative approach, followed by regression analysis models and empirical exploration. This study identified a research gap in the integration of artificial intelligence (AI) and machine learning (ML) to detect and prevent cyberattacks in accounting systems. Furthermore, cross-national studies and interdisciplinary approaches linking accounting security, ethics, and accountability are still limited. The findings are expected to enrich the literature and form the basis for developing more adaptive accounting security policies in the era of digital transformation.
The Impact of Tax Burden, Firm Size, and Foreign Ownership on Transfer Pricing in Indonesia Sembiring, Hanna Friska; Nasution, Fahmi Natigor; Bukit, Rina br
Jurnal Manajemen Stratejik dan Simulasi Bisnis Vol. 6 No. 2 (2025): Jurnal Manajemen Stratejik dan Simulasi Bisnis
Publisher : Fakultas Ekonomi Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/mssb.6.2.78-87.2025

Abstract

The present research examines how tax burden, company size, and foreign ownership influence transfer pricing decisions in manufacturing firms registered on the Indonesia Stock Exchange between 2020 and 2024. Data analysis employed a quantitative method, processed using the Eviews 13 application. This study analyzed 156 observations using unbalanced panel data regression through a fixed effect approach. The results showed that tax burden and company size significantly influenced transfer pricing decisions, while foreign ownership did not. This study revealed that transfer pricing decisions were significantly influenced by tax burden and company scale. This can be explained within the framework of agency theory, where managers attempt to minimize tax burdens to enhance the company’s performance from the owners' perspective, even though this step may lead to tension with tax authorities. In addition, this finding aligns with signaling theory, as transfer pricing practices can be viewed as a sign of management's ability to manage taxes efficiently, particularly in large companies that receive more scrutiny from external parties.
The Landscape of Current Cloud Accounting Research: A Systematic Literature Review Rodhiyah, Indah; Kesuma, Sambas Ade; Nasution, Fahmi Natigor; Erwin, Keulana
Jurnal EMT KITA Vol 10 No 2 (2026): APRIL 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i2.5931

Abstract

This study systematically maps the recent cloud accounting literature, focusing on adoption factors, impacts on organizational performance, analytical technology implementation, and the theoretical frameworks and methodologies used in research conducted from 2024 to 2025. This study uses a Systematic Literature Review (SLR) guided by the PRISMA protocol. Data sources were obtained from the Scopus database using the single search string "cloud accounting" applied to Title/Abstract/Keywords fields. A total of 202 articles were identified and screened in stages based on publication year (2024-2025), document type, publication status, language, open access, and journal quality (Q1-Q4 based on Scimago Journal Rank). The selection process resulted in 16 final articles indexed in quartiles (Q1: 2 articles; Q2: 3 articles; Q3: 9 articles; Q4: 2 articles). Key findings are: (1) technological (security, compatibility, IT infrastructure), organizational (readiness, management support, employee capability), and environmental (stakeholder pressure, regulation) factors determine adoption; (2) cloud accounting enhances financial reporting quality, strengthens internal control, and curbs creative accounting; (3) analytical algorithms (k-Means, ID3, CAP, IGOA-KELM) are increasingly applied to support more intelligent financial decision-making. (4) Technology Acceptance Model (TAM) and Technology-Organization-Environment (TOE) frameworks dominate theoretical approaches, with Structural Equation Modeling (SEM) as the primary analytical method. This study provides a comprehensive synthesis integrating three previously fragmented research streams (adoption, impact, analytics) and offers practitioners evidence-based guidance for cloud accounting implementation, while identifying critical research gaps for future investigation.  
A systematic review of information systems and greenwashing detection models in corporate sustainability reporting (2024-2025) Kaban, Nara Pelita Sari; Kesuma, Sambas Ade; Nasution, Fahmi Natigor; Erwin, Keulana
International Journal of Applied Finance and Business Studies Vol. 13 No. 4 (2026): March: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v13i4.422

Abstract

This study systematically reviewed recent developments in the use of information systems and digital technologies for detecting and reducing greenwashing in corporate sustainability reporting during the period of 2024–2025. Using a systematic literature review approach based on established guidelines, this study examined forty-five peer-reviewed journal articles published between January 2024 and September 2025. The findings showed that information systems had progressed from basic data management tools into integrated digital ecosystems that employed artificial intelligence, natural language processing, blockchain, and environmental, social, and governance analytics to identify misleading sustainability disclosures. The review revealed four major themes, namely digital transparency and data integrity, technology-driven detection and predictive analysis, governance and ethical structures, and sector-specific reporting practices. Although meaningful advancements had been achieved, several challenges persisted, particularly the absence of standardized digital verification models and limited accountability in algorithm-based assessments. This study contributed to theoretical and practical discussions by mapping how information-system-based models strengthened the credibility of sustainability reporting and by outlining future research directions to improve greenwashing detection mechanisms.
Co-Authors ARUAN, ROBERTO BOBHOPE Asih, Sugi Permata Dalimunthe, Esmil Saleh Erwin, Keulana Irawati, Nisrul Iskandar Muda Kaban, Nara Pelita Sari Kesuma, Sambas Ade Khaira Amalia Fachrudin Rina Br. Bukit Rodhiyah, Indah Rospiani, Eka Sembiring, Hanna Friska Sibarani, Grace Fiftyrina Siregar, Syahrizhal Sitorus, Elwis syahyunan syahyunan Wahyu Ario Pratomo