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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Akuntansi Multiparadigma Akuisisi : Jurnal Akuntansi IJBE (Integrated Journal of Business and Economics) SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Jurnal Organisasi Dan Manajemen AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Jurnal Abdimas Mandiri Forum Bisnis dan Kewirausahaan Aptekmas : Jurnal Pengabdian Kepada Masyarakat International Journal Management and Economic (IJME) Edunity: Kajian Ilmu Sosial dan Pendidikan International Journal of Economics and Management Research Asian Journal of Management, Entrepreneurship and Social Science Sriwijaya Accounting Community Services
Fuadah, Lukluk
Jurusan Akuntansi Fakultas Ekonomi Universitas Sriwijaya, Palembang, Indonesia
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Optimization of Financial Satisfaction: Stimulant from Financial Literation and Inclusion for Society : Yuliani Yuliani; Taufik Taufik; Luk Luk Fuadah; Ima Andriyani
Jurnal Organisasi dan Manajemen Vol. 18 No. 1 (2022)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jom.v18i1.2133.2022

Abstract

Purpose - The study aims to develop a theoretical model of financial satisfaction and an empirical research model on literacy and inclusion. Primarily, it aims to analyze the concepts of financial attitude, behavior, and knowledge. Methodology - Data were obtained from individuals at Palembang City South Sumatera in between the ages of 20 and 55 who earned an income were included in this research. Furthermore, the Structural Equation Modeling (SEM) technique was used to obtain data of non-probability 142 respondents between May and July 2019. Findings - The results showed that financial attitude and knowledge have a significant positive effect on literacy, while financial behavior shows insignificant impact on literacy. Financial literacy has a significant positive effect on inclusion and satisfaction. Meanwhile, financial inclusion has no significant impact on satisfaction. Originality - This research develops an empirical model of financial satisfaction by examining in detail how individuals increase the availability of products and services, including the ease of access.
PENDAMPINGAN PERPAJAKAN BAGI UMKM DI DESA KERINJING KECAMATAN TANJUNG RAJA KABUPATEN OGAN ILIR Umi Kalsum; Mukhtaruddin; Kencana Dewi; Rika Henda Safitri; Yulia Saftiana; Luk Luk Fuadah
Aptekmas Jurnal Pengabdian pada Masyarakat Vol 5 No 3 (2022): APTEKMAS Volume 5 Nomor 3 2022
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36257/apts.v5i3.4679

Abstract

Abstract Taxation is a hot topic of discussion, especially in the Covid-19 Pandemic Era with the policies in the taxation sector taken by the Government, including for people who have Micro, Small and Medium Enterprises (MSMEs). The purpose of this community services is to provide tax socialization to MSMEs Kerinjing Village, Tanjung Raja District, Ogan Ilir Regency. The target audience of this activity is the MSMEs community who are not well acquainted with taxation, both in the general and specifically regarding the MSMEs behind this activity. This community Services is carried out directly face to face because the nature of this activity is that apart from socializing it also provides assistance related to taxation to the MSMEs community and based on the result of questionnaires from respondents, positive feedback is obtained from the MSMEs community for the activities that have been carried out. Keywords: Tax, MSMEs.
How Capital Adequacy Ratio, Non-Performing Loans and Good Corporate Governance Affect Company Value with Financial Performance as Intervening Variables : (Empirical Study of Commercial Banks Registered On the Idx for the 2017-2019 Period) Rifani Akbar Sulbahri; Luk Luk Fuadah; Yulia Saftiana; Sa'adah Sidiq
International Journal of Economics and Management Research Vol. 2 No. 1 (2023): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v2i1.78

Abstract

The increasingly open economic system between countries, known as international trade, is evidence of the rapid expansion of the current economic system. The only depository financial institution is a bank. In this study, we will discuss how Capital Adequacy Ratio, Non-Performing Loans and Good Corporate Governance Affect Firm Value with Financial Performance as an Intervening Variable. Data analysis techniques use descriptive analysis, panel data regression estimation, common effect models, fixed effect models, random effect models, Chow tests, Hausman tests, Lagrange Multiplier tests, classical assumption tests (normality tests, multicollinearity tests, heteroscedasticity tests). Hypothesis test (F test and T test). This study is a quantitative study through an analytical descriptive study, seen from the characteristics of the problems studied. The population of this study are commercial banks listed on the Indonesia Stock Exchange in 2017 and 2019. The results show the effect of the variables capital adequacy ratio, non-performing loans, good corporate governance and return on assets on company value shown to show that the prob. F (Statistic) of 0.0160 is smaller than the significance level of 0.05. This means that the capital adequacy ratio, non-performing loans, good corporate governance and intervening return on assets variables simultaneously affect firm value in banking companies.
Environmental, Social and Governance (ESG) Luk Luk Fuadah; Mukhtarudin Mukhtarudin; Isni Andriana; Anton Arisman
Integrated Journal of Business and Economics (IJBE) Vol 7, No 2 (2023): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijbe.v7i2.706

Abstract

This paper presents a Literature review of environmental, social, and governance by browsing several articles that researching the Environmental, Social and Governance (ESG).  This paper reviews 25 papers published between 2021 and 2022.  The stakeholder theory is widely used in research from previous studies on ESG. The 25 papers were published at the Q1 level from Scimagojr.  Most studies conducted their studies by using quantitative methods that mostly used primary data, especially from the Stock Exchange. However, some studies used the qualitative methods. The dominant discussion in these articles is ESG disclosure and also ESG performance. Therefore, future research suggests focusing on topics regarding ESG disclosure or ESG Performance. The next suggestion related to the methods used for future research is a qualitative method, for example, by conducting case studies and direct interviews with sources. The final suggestion for future research that is beneficial to all stakeholders
Analysis of Factors Affect to Organizational Performance in Using Accounting Information Systems Through Users Satisfaction and Integration Information Systems Anton Arisman; Lukluk Fuadah
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 1 No. 2, June 2017
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v1i2.167-180

Abstract

The aim of this research is to investigate the factors affecting organizational performance in using accounting information system through users satisfaction and integration information systems. The research respondents were 447 companies that listed in Indonesian Stock Exchange. The data are gathered through consensus method and in total there are 176 responses with complete data. Structural Equation Model (SEM) is used in analyzing the data and system theory is utilized in this research. The result shows that knowledge management systems and management control system have significant influence on users satisfaction and integration information systems. Integration information system and users satisfaction has positive significant on organizational performance.
The Influence of Environmental, Social, and Governance (ESG), Political Connections, Gender Diversity, and Capital Intensity on Tax Avoidance Novia Indri Pratiwi; Luk Luk Fuadah; Yunisvita Yunisvita
Asian Journal of Management, Entrepreneurship and Social Science Vol. 4 No. 03 (2024): August Asian Journal of Management Entrepreneurship and Social Science ( AJMES
Publisher : Cita Konsultindo Research Center

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

Abstract

This study aims to examine the influence of Environmental, Social, and Governance (ESG), Political Connections, Gender Diversity, and Capital Intensity on Tax Avoidance. The research object used in this study is companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The purposive sampling method was used to select samples that met the criteria of this study and obtained as many as 27 companies that met the criteria. The research period is from 2018 to 2022, so that the total data observations amounted to 135 observations. The secondary data used in this study was obtained from the Annual Report & Sustainability Report. The results of the study show that Environmental, Social, and Governance (ESG) has no effect on tax avoidance, while political connections, gender diversity, and capital intensity have a positive effect on tax avoidance.
Pendampingan Pengelolaan Pajak Pada Kelompok Pengerajin Songket di Desa Muara Penimbung Ulu Muhammad Hidayat; Lukluk Fuadah; Abdullah Saggaf; Muhammad Ichsan Siregar; Ery Erman
Sriwijaya Accounting Community Services Vol. 1 No. 1 (2022): Sriwijaya Accounting Community Services
Publisher : Jurusan Akuntansi Fakultas Ekonomu Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sacs.v1i1.6

Abstract

The main problem for MSMEs in fulfilling tax obligations is a lack of knowledge and adequate human resources in completing administration in the taxation field. The purpose of this service is to provide assistance in tax management using tax application provided by the DJP. The method of implementing this service is socialization in the form of presentations to MSMEs and assistance in the use of tax applications to MSME employees in Desa Muara Penimbung Ulu City. The result of this service is an increase in MSME understanding of taxation and an increase in the ability of MSMEs to use applications in the field of taxation
The Influence of Good Corporate Governance on Firm Value with Profitability as an Intervening Variable in LQ45 Companies Listed on The Indonesia Stock Exchange for The Period 2019-2023 Marissa Deviantara; Isnurhadi Isnurhadi; Marlina Widiyanti; Lukluk Fuadah
Edunity: Social and Educational Studies Vol. 3 No. 12 (2024): Edunity: Social and Educational Studies
Publisher : PT Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/edunity.v3i12.347

Abstract

The purpose of this study is to obtain empirical evidence of managerial ownership, institutional ownership, audit committee, and independent board of commissioner and profitability as mediation on the LQ45 Companies value. The sampling technique used purposive sampling, the research samples obtained totaled 19 companies with a research period from 2019-2023 so that there were 95 units of analysis. The research design was quantitative descriptive. The analysis technique in this research is path analysis method. The results showed that Institutional ownership has a significant positive effect on ROA, independent board of commissioner and ROA significant effect on firm's value. The implication of this research is that companies must pay attention to that ROA, independent board of commissioner and Institutional ownership and those that can affect profitabilty and value.
SYSTEMATIC LITERATURE REVIEW: DEVELOPMENT, CHALLENGES, AND FUTURE POLICY DIRECTIONS IN THE PERSPECTIVE OF INTERNATIONAL TAXATION Ayu Fitria Putri; Berlika Sharla Martiza; Luk Luk Fuadah
International Journal Management and Economic Vol. 4 No. 2 (2025): May: International Journal Management and Economic
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijme.v4i2.1967

Abstract

This research aims to analyze the development, challenges, and future policy directions of international taxation through a Systematic Literature Review (SLR) approach of 25 recent articles. The findings indicate that the digital economy has introduced new challenges to the global tax system, particularly regarding the definition of permanent establishment, reporting transparency, and the harmonization of regulations across countries. Key challenges include double taxation, the taxation of digital assets, and the still-debated implementation of carbon taxes in relation to economic growth. The most frequently used theory in this study is Agency Theory, which explains the relationship between the government and taxpayers in reducing information asymmetry and preventing tax avoidance practices. Meanwhile, the dominant method employed is qualitative, with descriptive and policy analysis approaches. Several initiatives, such as the Global Minimum Tax (GloBE), have been introduced to create a fairer tax system. Future tax policies are predicted to be more adaptive, prioritizing fairness, economic incentives, and the utilization of digital technology to enhance the effectiveness and transparency of the tax system.
Co-Authors A.A. Ketut Agung Cahyawan W Andriana, Isni Arisman, Anton Aryanto Aryanto Avissa Benita Elizabeth Tamba Ayu fitria Putri Berlika Sharla Martiza Ery Erman Hamzah, Ruth Samantha Hidayat, Muhammad Ima Andriyani Isnurhadi Isnurhadi Kalsum, Umi Kencana Dewi Khamisah, Nur Marissa Deviantara Marlina Widiyanti, Marlina Muhammad Hidayat Mukhtaruddin Mukhtaruddin Mukhtarudin Mukhtarudin Novia Indri Pratiwi Rifani Akbar Sulbahri RIKA HENDA SAFITRI, RIKA Rulyanti Susi Wardhani Sa'adah Sidiq Saggaf, Abdullah Siddik, Saadah Taufik . Yulia Saftiana Yuliani . Yuliani Yuliani Yunisvita, Yunisvita