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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis DERIVATIF Jurnal Akuntansi dan Pajak JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Jurnal Riset Akuntansi dan Keuangan SAR (Soedirman Accounting Review): Journal of Accounting and Business Kompartemen : Jurnal Ilmiah Akuntansi Dinamisia: Jurnal Pengabdian Kepada Masyarakat Scientific Journal of Reflection : Economic, Accounting, Management and Business SENTRALISASI Owner : Riset dan Jurnal Akuntansi NISBAH: JURNAL PERBANKAN SYARIAH EconBank : Journal Economics and Banking International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Jurnal Akademi Akuntansi (JAA) Jurnal EK dan BI Community Development Journal: Jurnal Pengabdian Masyarakat Al-Muamalat: Jurnal Hukum dan Ekonomi Syari'ah RATIO: Reviu Akuntansi Kontemporer Indonesia juremi: jurnal riset ekonomi Jurnal Ekonomi Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Jurnal Multidisiplin Madani (MUDIMA) East Asian Journal of Multidisciplinary Research (EAJMR) Indonesian Journal of Business Analytics (IJBA) Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Akuntansi Keuangan dan Bisnis Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Journal of Accounting and Finance Management (JAFM) Innovation Business Management and Accounting Journal Asian Journal of Management Analytics Safari : Jurnal Pengabdian Masyarakat Indonesia Prosiding Seminar Nasional Hasil-hasil Penelitian dan Pengabdian Pada Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Paradoks : Jurnal Ilmu Ekonomi IIJSE Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Riset Akuntansi dan Keuangan Indonesia JIFA (Journal of Islamic Finance and Accounting) Jurnal Analisis Bisnis Ekonomi E-Jurnal Akuntansi Journal of Society, Community and Business Development
Iwan Fakhruddin
Universitas Muhammadiyah Purwokerto
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Practice for Completing Corporate Tax Return in Tax Payers at Cooperatives Universitas Muhammadiyah Purwokerto Ani Kusbandiyah; Iwan Fakhruddin; Rezky Pramurindra
Journal of Society, Community and Business Development Vol. 2 No. 2 (2024): Oktober
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/scbd.v2i2.212

Abstract

The aim of this Community Service is to increase insight and competence in the field of taxation, especially in understanding the calculation and filling out of Corporate Tax Returns. The object of this community service activity is the prosperous employee cooperative of Muhammadiyah University, Purwokerto. There are forms of training in the form of filling in e-SPT for Corporate Taxpayers to increase tax competency for employees in the finance department who also serve in the tax department, in filling out SPT online using the e-Form application. The method or method used in this Community Service Activity is firstly using a survey method, where the team conducts a survey directly to the location for initial data collection. Apart from conducting surveys, the team also carried out observations and interviews. These observations and interviews are carried out at an early stage in order to collect data and look for problems before deciding what kind of service activities are appropriate for the target audience. Interviews were conducted with the chairman of the cooperative and employees of the finance and taxation department.
Pengaruh Profitabilitas, Tunneling Incentive, Intangible Asset Terhadap Tax Avoidance dengan Transfer Pricing sebagai Variabel Moderasi Widodo, Lovetania Islamika; Kusbandiyah, Ani; Fakhruddin, Iwan; Inayati, Nur Isna
Paradoks : Jurnal Ilmu Ekonomi Vol. 9 No. 1 (2026): November - Januari
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v9i1.2067

Abstract

Tujuan penelitian untuk mengetahui pengaruh dari profitabilitas, tunneling incentive, dan intangible asset terhadap tax avoidance dengan transfer pricing sebagai variabel moderasi. Adapun populasi penelitian adalah perusahaan yang bergerak pada sektor energi yang terdaftar di BEI. Teknik seleksi sampel menggunakan purposive sampling, dihasilkan sebanyak 152 dari 38 perusahaan. Metode analisis menggunakan Moderated Regression Analysis (MRA). Hasil penelitian ini menunjukkan bahwa profitabilitas dan tunneling incentive memberikan pengaruh negatif terhadap tax avoidance, sedangkan transfer pricing  berpengaruh positif terhadap tax avoidance, dan  intangible aset tidak menunjukkan pengaruh yang signifikan. Di samping itu, transfer pricing terbukti berperan dalam memoderasi hubungan antara profitabilitas terhadap tax avoidance, sedangkan variabel tunneling incentive dan intangible aset tidak dapat termoderasi. Implikasi dari penelitian ini menunjukkan bahwa perusahaan sektor energi melakukan transfer pricing terutama pada perusahaan yang memperoleh laba yang tinggi dengan tujuan melakukan tax avoidance sehingga hasil penelitian ini dapat memberikan masukan kepada otoritas pajak dalam membuat kebijakan terkait dengan transfer pricing. Dengan demikian, studi ini berkontribusi pada literatur penghindaran pajak dengan memperjelas peran kondisional transfer pricing dalam memfasilitasi praktik tax avoidance pada perusahaan sektor energi yang memiliki tingkat profitabilitas tinggi di pasar emerging.
Pengaruh Intellectual Capital, Efisiensi Operasional dan Kepemilikan Manajerial Terhadap Kinerja Keuangan Perusahaan Perbankan Konvensional di Indonesia Tahun 2021-2024 Ma'ruf, Andhika Sofian; Kusbandiyah, Ani; Fakhruddin, Iwan; Setyadi, Edi Joko
Paradoks : Jurnal Ilmu Ekonomi Vol. 9 No. 1 (2026): November - Januari
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v9i1.2157

Abstract

Tujuan penelitian untuk menganalisis pengaruh Intellectual Capital, Efisiensi Operasional, dan Kepemilikan Manajerial terhadap Kinerja Keuangan perusahaan perbankan konvensional di Indonesia tahun 2021–2024. Populasi penelitian mencakup seluruh bank umum konvensional yang terdaftar pada Bursa Efek Indonesioa (BEI) dan Otoritas Jasa Keuangan (OJK, 2024), sementara pemilihan sampel dilakukan menggunakan metode purposive sampling. berdasarkan ketersediaan laporan keuangan tahunan selama periode penelitian diperoleh 23 bank dengan total 92 observasi. Metode analisis yang digunakan adalah regresi data panel menggunakan pendekatan Fixed Effect Model (FEM) GLS regression dengan robust standard error untuk mengatasi heteroskedastisitas dan autokorelasi, sehingga semua asumsi klasik diterima. Hasil penelitian menunjukkan Intellectual Capital, Kepemilikan Mannajerial berpengaruh positif terhadap kinerja keuangan, dan Efisiensi Operasional (BOPO) tidak berpengaruh terhadap kinerja keuangan. Temuan ini menegaskan pentingnya penguatan Intellectual Capital sebagai aset strategis dalam meningkatkan kinerja keuangan perbankan konvensional di Indonesia.
Pengaruh Leverage, Profitabilitas dan Keputusan Investasi Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi (Studi Pada Perusahaan Yang Terdaftar di IDX-MES BUMN 17 Periode 2021-2024) Raudhatul Fuadah, Umi; Budi Santoso, Suryo; Fakhruddin, Iwan; Pandansari, Tiara
Journal of Accounting and Finance Management Vol. 6 No. 6 (2026): Journal of Accounting and Finance Management (January - February 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i6.2938

Abstract

Penelitian ini difokuskan pada analisis pengaruh leverage, profitabilitas, dan keputusan investasi terhadap nilai perusahaan, dengan ukuran perusahaan sebagai variabel moderator. Penelitian ini berfokus pada perusahaan-perusahaan yang terdaftar dalam indeks IDX-MES BUMN 17 selama periode 2021–2024. Menggunakan pendekatan kuantitatif, penelitian ini menerapkan analisis regresi data panel dengan Model Random Effect berdasarkan hasil uji Hausman, melibatkan 17 perusahaan dengan 68 observasi. Hasil penelitian menunjukkan bahwa profitabilitas dan keputusan investasi memiliki pengaruh positif dan signifikan terhadap nilai perusahaan, sementara leverage tidak secara signifikan mempengaruhi nilai perusahaan. Selain itu, ukuran perusahaan tidak mampu memoderasi hubungan antara leverage dan profitabilitas terhadap nilai perusahaan. Namun, ukuran perusahaan terbukti memoderasi hubungan antara keputusan investasi dan nilai perusahaan dengan efek yang melemahkan. Temuan ini menunjukkan bahwa investor lebih menekankan pada keuntungan dan prospek investasi daripada struktur modal, dan bahwa ukuran perusahaan dapat mengurangi kekuatan sinyal investasi di perusahaan besar. Studi ini berkontribusi pada literatur dengan menyediakan bukti empiris tentang determinan nilai perusahaan di perusahaan BUMN berbasis syariah.
Penggunaan E-Wallet bagi Generasi Z: Peran Perceived Ease of Use dan Social Influence Haryani, Tri; Fitriati, Azmi; Fakhruddin, Iwan; Winarni, Dwi
Journal of Accounting and Finance Management Vol. 6 No. 6 (2026): Journal of Accounting and Finance Management (January - February 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i6.2954

Abstract

Perkembangan teknologi digital mendorong meningkatnya penggunaan e-wallet, terutama di kalangan Generasi Z. Namun, tingginya tingkat adopsi tidak selalu diikuti oleh niat penggunaan yang berkelanjutan. Penelitian ini mempunyai tujuan menganalisa pengaruh perceived ease of use serta social influence kepada intention to use e-wallet melalui attitude toward using menjadi variabel mediasi. Penelitian ini menerapkan pendekatan kuantitatif, dengan mempergunakan data primer yang didapat dari menyebarkan kuesioner ke 95 responden pengguna e-wallet. Selanjutnya, data dianalisis menggunakan metode Structural Equation Modeling–Partial Least Squares (SEM-PLS) guna menguji hubungan antarvariabel dalam model penelitian. Temuan memperlihatkan social influence berpengaruh positif kepada intention to use, baik langsung maupun melalui attitude toward using. Sedangkan perceived ease of use berpengaruh kepada intention to use dengan attitude toward using, perceived ease of use tidak berpengaruh langsung kepada intention to use. Hasil ini menegaskan bahwa sikap pengguna berperan penting untuk meningkatkan niat penggunaan e-wallet pada Generasi Z.
The Effect of ESG Disclosure on Company Value with Good Corporate Governance Practices as a Moderating Variable Rismah Qurniasih; Pramurindra, Rezky; Fakhruddin, Iwan; Inayanti, Nur Isna
E-Jurnal Akuntansi Vol. 35 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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

Abstract

IIn facing global challenges in the business world, Indonesia has made Environmental Social and Governance (ESG) a trend developed to strengthen business strategy. The presence of good corporate governance (GCG) to control management abuse so that the company's value can be increased. This study aims to determine the effect of ESG disclosure on company value with the role of GCG as a moderator. The population of this study were companies indexed by IDX ESG Leader for the period 2020-2023 on the Indonesia Stock Exchange. The use of purposive sampling resulted in 64 companies as research samples. Data analysis was carried out using panel data regression techniques with E-Views 12 software showing that: ESG has a negative effect on company value; institutional ownership and audit committees cannot moderate the effect of ESG on company value. Independent commissioners strengthen the influence of ESG on company value. 
Environmental Performance, Institutional Ownership, And Debt Cost Determinants of Financial Distress Ifatunisa, Mutia; Purwidianti, Wida; Tubastuvi, Naelati; Fakhruddin, Iwan; Roslan, Nur Hafiza
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 2 (2026): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i2.9179

Abstract

This study aims to examine and analyze the effect of environmental performance, institutional ownership, and debt costs on financial distress in companies in the energy, raw materials, and industrial sectors listed on the Indonesia Stock Exchange. This study uses a quantitative approach with secondary data obtained from annual reports. The population of this study is companies in the energy, raw materials, and industrial sectors listed on the IDX from 2020 to 2024. With purposive sampling, there are 155 samples based on PROPER certificate ownership and institutional ownership structure. The analysis was conducted using logistic regression with SPSS 26. The control variables used were Total Asset Turnover (TATO), Firm Age, and Firm Size. The results show that debt costs, TATO, firm age, and firm size have a significant effect on financial distress. Meanwhile, environmental performance and institutional ownership do not have a significant effect on financial distress. This study emphasizes the importance of financing structure management, particularly debt costs, in maintaining corporate financial stability. Debt costs play a decisive role in increasing the risk of financial distress if not managed properly. This study reinforces the relevance of trade-off theory in the context of corporate financing in the energy, raw materials, and industrial sectors.
The Effect of Leverage, Institutional Ownership, and Gender Diversity on the Financial Performance of Manufacturing Companies in Indonesia 2022-2024 Period Pradana, Faiz Kanz; Wibowo, Hardiyanto; Fakhruddin, Iwan; Pandansari, Tiara
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 5 No. 2 (2026): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v5i2.2133

Abstract

Financial performance constitutes a fundamental metric for appraising a firm’s value-generation capabilities and operational sustainability, while simultaneously functioning as a key informational signal for investor assessments of corporate prospects. Internal organizational factors namely leverage, institutional ownership, and board gender diversity are hypothesized to exert influence over this performance. To evaluate these propositions, an associative quantitative methodology utilizing secondary data is applied to manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. Through purposive sampling, 90 observations are selected and subjected to multiple linear regression analysis. The resulting findings indicate that, against some expectations, leverage and institutional ownership do not have a significant impact on financial performance within the examined manufacturing firms. By contrast, gender diversity shows a positive and significant effect. These findings provide important implications for company management and stakeholders in designing more inclusive governance strategies, particularly by encouraging increased gender diversity in leadership structures. In addition, the results of this study can serve as a basis for consideration by investors in assessing company performance, as well as for regulators in formulating policies that support sustainable corporate governance practices oriented toward performance improvement.
Co-Authors Agusta, Yulinda Mauna Ailsa Nadiyah Shabrina Akbar Nugroho, Andes Amany, Ashilla Nadiya Amir Amir Amir Ani Kusbandiyah Anindita, Rizka Annisa Ilma Hartikasari Arafah, Monalisa Dinda Arbi Arsi Ave Noor Athila Namira Awandini Aushaf, Wishal Dafa Bima Cinintya Pratama Budi Santoso, Suryo Caesara Insan Juniar Chandra Budi Oktavionita Damayanti, Desi Fitria Dedy Irawan Depriska Lailatul Aroof Desi Novita Sari Desi Rahmawati Dirgantari, Novi Dwi Shafamega Azzahra Dwi Winarni Dwi Winarni Eka Yeni Salasatie Eko Hariyanto Eko Haryanto Eko Priyanto Erny Rachmawati Fachri Ramadhan, Hafidz Fatmasari Sukesti Fatmawati, Erina Farah Fitriati, Azmi Hadi Pramono Hapsari, Ira Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo, Hardiyanto Hari, Minti Hartikasari, Annisa Ilma haryani, tri Hasan Abdur Rohman Lutfi Hayuningtyas, Faizah Diah Hening Adisma, Tiara Hepy Dwi Aranita Herni Justiana Astuti Hernugraheni, Citra Ian Himawan Susanto Ifatunisa, Mutia Ilham Nurhabibie Imam Faisal Hamzah Inayanti, Nur Isna Inayati, Nur Isna Ira Hapsari Joko Setyadi, Edi Kharisma, Billy Widoera Khasanah, Lukluul Lufitasari, Nindy Luthfi Zamakhsyari Ma'ruf, Andhika Sofian mardaniaswari, attala Mintaraga Eman Surya Mudjiyanti, Rina Mudjiyanti, Rina Mujirahayu, Tri Septin Naelati Tubastuvi Norwani, Norlia Mat Novi Dirgantari Nur Aini, Roziana Pamuji, Rizti Mugi Pandansari, Tiara Pangestuti, Ana Fauziah Permana, Ghozy Agung Pradana, Faiz Kanz Pramurindra, Rezky Prisylia Putri Rafli Hafiz Ramadhan Rahmah, Giyanti Rahmawati, Ika Yustina Ratna Sari, Wulan Raudhatul Fuadah, Umi Rismah Qurniasih Roqijah, Ifa Roslan, Nur Hafiza Santoso, R Ery Wibowo Agung Santoso, Selamet Eko Budi Saputri, Elinda Dwi Agus Setyadi, Edi Joko Setyono, Didi Shofiyatun, Yeni Silvia Rosalina Siti Nur Azizah Siti Nur Azizah, Siti Siti Nur Azizah, Siti Nur Sitoresmi, Dyah Sri Wahyuni Suryo Budi Santos Suryo Budi Santoso SURYO Budi Santoso Tri Purwanti Tukhfatul Aeny Ulvatiani , Huti Wahyu Triana Wawan Sadtyo Nugroho, Wawan Sadtyo Wida Purwidianti Widodo, Lovetania Islamika Yeni Shofiyatun Yudi Firmansyah, Difandika Yugi Maheswari ES Zainavy, Shafa Fadia