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All Journal Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Bilancia : Jurnal Ilmiah Akuntansi Al-Kharaj: Journal of Islamic Economic and Business Bisnis Net : Jurnal Ekonomi dan Bisnis Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Literasi Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Rahma Maulidia
Universitas Tanjungpura
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Social Sciences Other

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Pengaruh Profitabilitas, Inventory Intensity, dan Capital Intensity terhadap Tax Avoidance pada Perusahaan Sektor Energi yang Terdaftar di BEI Periode 2021–2024 Indah Sukma Lestari; Rahma Maulidia; Khristina Yunita
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.8528

Abstract

Taxes are the main sources of state revenue that plays an important role in national development. However, tax avoidance practices are still a challenge, especially in the energi sector which vulnerable due the complexity of corporate structure and cross-border transactions. Factors such as profitability, inventory intensity, and capital intensity are thought to affect the company’s tedency to practice tax avoidance. This study aims to examine the effect of profitability, inventory intensity, and capital intensity on tax avoidance. The population in this study includes energy sector companies listed on Indonesian Stock Exchange (IDX) during the 2021-2024 period. This study uses a quantitative approach with secondary data obtained from the company’s financial statements. The sample selection was carried out using the purposive sampling, so that 27 companies were sampled, with a total of 108 observations Data analysis was performed using panel data regression with the support of Eviews 12 software. The analysis results indicate that profitability has a positive effect on tax avoidance, inventory intensity has a negative effect on tax avoidance, while capital intensity has no effect on tax avoidance.
Pengaruh Kepemilikan Asing dan Ukuran Perusahaan terhadap Kualitas Laba dengan Komite Audit sebagai Moderasi Bunga; Rahma Maulidia; Helisa Noviarty
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 6 No. 2 (2026): Article Research Juli 2026
Publisher : Yayasan Cita Cendikiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v6i2.8603

Abstract

Kualitas laba menjadi indikator krusial dalam mengevaluasi keandalan laporan keuangan, namun praktik kecurangan terkait manipulasi laba di Indonesia masih sering terlihat. Salah satu kasus korupsi yang mencolok adalah kasus korupsi 109-ton emas yang melibatkan PT Aneka Tambang pada tahun 2025. Penelitian sebelumnya masih menunjukkan ketidakkonsistenan terkait pengaruh kepemilikan asing dan ukuran perusahaan terhadap kualitas laba, dan masih sedikit yang mengkaji komite audit sebagai variabel moderasi pada perusahaan di sektor energi dan pertambangan. Tujuan dari penelitian ini adalah untuk menginvestigasi pengaruh kepemilikan asing dan ukuran perusahaan terhadap kualitas laba dengan komite audit sebagai variabel moderat di perusahaa-perusahaan sektor energi dan pertambangan yang terdaftar di Bursa Efek Indonesia untuk periode 2021 hingga 2024. Metode yang digunakan dalam penelitian ini adalah kuantitatif, dengan data sekunder yang dikumpulkan melalui laporan tahunan perusahaan. Terdapat 117 data observasi sebagai sampel dalam penelitian ini, yang dianalisis dengan menggunakan Regresi Linier Berganda dan Analisis Regresi yang Dimoderasi (MRA) melalui aplikasi IBM SPSS 27. Hasil dari penelitian ini menunjukkan bahwa semua hipotesis yang diajukan ditolak. Kepemilikan asing dan ukuran perusahaan tidak memberikan pengaruh positif terhadap kualitas laba, dan komite audit juga tidak mampu memperkuat hubungan tersebut. Penolakan hipotesis ini konsisten dengan beberapa hasil penelitian sebelumnya yang menyatakan bahwa efektivitas komite audit lebih dipengaruhi oleh keahlian anggota daripada proporsi mereka. Dengan kata lain, variabel independen dalam penelitian ini terbukti tidak mempengaruhi kualitas laba di sektor energi dan pertambangan. Penelitian di masa depan sebaiknya mempertimbangkan pengukuran komite audit yang lebih menyeluruh, mengeksplorasi sektor industri yang berbeda, serta menambah durasi penelitian.
ANALISIS PENGARUH PENDAPATAN ASLI DAERAH, TRANSFER PEMERINTAH PUSAT, DAN SiLPA TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN/KOTA DI PROVINSI KALIMANTAN BARAT Inayah Alainin; Rahma Maulidia; Rusliyawati
Bilancia : Jurnal Ilmiah Akuntansi Vol. 10 No. 2 (2026): 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.v10i2.5943

Abstract

The objective of this study is to analyze the impact of Local Own-Source Revenue (PAD), Central Government Transfers, and Unspent Budget Surplus (SiLPA) on the financial performance of the West Kalimantan Provincial Government for the years 2021–2025. This study employs a quantitative approach and utilizes secondary data obtained from the Budget Implementation Report (LRA) sourced from the Directorate General of Fiscal Balance (DJPK). Panel data from 14 regencies and cities were analyzed using the Fixed Effects Model (FEM) with EViews 14. The results indicate that local revenue (PAD) has a negative and significant impact on local government financial performance, while central government transfers have a positive and significant impact. SiLPA has a positive but insignificant impact. This study concludes that effective management of local revenue, optimization of central government transfer funds, and improved financial management quality are key factors for local government financial performance.
Pengaruh Literasi Keuangan terhadap Impulsive Buying pada Mahasiswa Generasi Z: FOMO sebagai Variabel Mediasi Nur Adisa; Rahma Maulidia; Elok Heniwati
Jurnal Literasi Akuntansi Vol 6 No 3 (2026): September 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i3.386

Abstract

Purpose: This study was conducted to analyze the effect of financial literacy on Impulsive Buying, to analyze the effect of financial literacy on FOMO, to analyze the effect of FOMO on Impulsive Buying, and to analyze the role of FOMO in mediating the effect of financial literacy on Impulsive Buying among Generation Z college students. Method: This study employed a quantitative method, using primary data specifically, a five-point Likert scale questionnaire to collect data from respondents by distributing the questionnaire via WhatsApp using a Google Forms link. The sample consisted of 76 participants selected using purposive sampling. The data were analyzed using the SmartPLS version 4.1.1.8 software with Least Squares-based Structural Equation Modeling (SEM-PLS), as well as the bootstrapping technique to analyze the mediating effect. Finding: The results of the study indicate that financial literacy has a significant negative effect on Impulsive Buying behavior. Furthermore, financial literacy was found to have no effect on FOMO. Meanwhile, FOMO was found to have a significant positive effect on Impulsive Buying behavior. Additionally, FOMO was found not to mediate the relationship between financial literacy and Impulsive Buying. Novelty: This study provides empirical evidence showing that FOMO does not act as a mediating variable between financial literacy and Impulsive Buying. This indicates that the influence of financial literacy on Impulsive Buying is direct rather than mediated by psychological factors such as FOMO. Furthermore, the sample consisted of Generation Z college students living in the digital age who are likely frequently exposed to social media, thereby providing insight into Impulsive Buying behavior.
Pengaruh Pengungkapan ESG dan Kepemilikan Institusional Terhadap Return Saham Pada Sektor Consumer Cyclicals & Non-Cyclicals dalam Indeks IDX SMC Composite Virli Mutia Sofianti; Rahma Maulidia; Nina Febriana Dosinta
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 4 (2026): Artikel riset Oktober 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i4.3606

Abstract

This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure and institutional ownership on stock returns of companies listed in the IDX SMC Composite Index for the period 2021-2024, with firm size and stock liquidity as control variables. The study employs a quantitative approach using panel data regression analysis. The sample was selected through purposive sampling from 470 companies in the IDX SMC Composite Index during the observation period. ESG disclosure is measured using a disclosure index based on OJK Regulation No. 51/POJK.03/2017, institutional ownership is measured by the proportion of shares held by institutions, stock return is calculated based on annual stock price changes, firm size is proxied by the natural logarithm of total assets, and stock liquidity is measured using the turnover ratio. Model selection is conducted through the Chow Test, Hausman Test, and Lagrange Multiplier Test. The results indicate that ESG disclosure has a positive and significant effect on stock returns, but institutional ownership does not have a significant partial effect on stock returns. This research is expected to provide empirical contributions regarding the relevance of ESG disclosure and institutional ownership in the small and medium capitalization segment in Indonesia.
ANALISIS VALUE FOR MONEY DALAM MENILAI KINERJA PENGELOLAAN KEUANGAN DAERAH PADA PEMERINTAH KOTA PONTIANAK TAHUN ANGGARAN 2021-2024 Pera Julita; Rahma Maulidia; Ayu Umyana
Bisnis-Net Jurnal Ekonomi dan Bisnis Vol 9 No 2: SEPTEMBER 2026
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/7b93va36

Abstract

ABSTRACTThis study aims to analyze the financial management performance of the Pontianak City Government for the 2021–2024 fiscal years using the Value for Money (VfM) approach with economy, efficiency, and effectiveness indicators. The method used is descriptive quantitative with secondary data from the APBD and Budget Realization Reports (LRA). The results show that in terms of economy, financial performance is categorized as uneconomical throughout the observation period, reflecting expenditure realization lower than the budgeted amount. In terms of efficiency, performance infficient in 2021, and efficient in 2022-2024. In terms of effectiveness, performance is categorized as effective. Financial management in Pontianak City still requires improvement in expenditure economy and efficiency to maximize public benefits.Keywords: Value for Money, financial performance, regional financial management, efficiency, effectivenessABSTRAKPenelitian ini bertujuan menganalisis kinerja pengelolaan keuangan Pemerintah Kota Pontianak Tahun Anggaran 2021-2024 menggunakan pendekatan Value for Money (VfM) dengan indikator ekonomi, efisiensi, dan efektivitas. Metode yang digunakan adalah deskriptif kuantitatif dengan data sekunder berupa APBD dan Laporan Realisasi Anggaran (LRA). Hasil analisis menunjukkan bahwa dari aspek ekonomi, kinerja berada pada kategori tidak ekonomis selama seluruh periode, mencerminkan realisasi belanja yang lebih rendah dari anggaran yang ditetapkan. Dari aspek efisiensi, kinerja berada pada kategori tidak efisien pada tahun 2021, dan efisien pada 2022-2024,. Dari aspek efektivitas, kinerja berada pada kategori efektif.  Pengelolaan keuangan daerah di Kota Pontianak masih perlu peningkatan pada aspek ekonomi dan efisiensi belanja agar memberikan manfaat maksimal bagi masyarakat.Kata kunci: Value for Money, kinerja keuangan, pengelolaan keuangan daerah, efisiensi, efektivitas
PENGARUH KUALITAS AUDIT, UKURAN PERUSAHAAN, PROFITABILITAS, DAN KINERJA LINGKUNGAN TERHADAP PENGUNGKAPAN EMISI KARBON (STUDI EMPIRIS PADA PERUSAHAAN ENERGI DI BURSA EFEK INDONESIA TAHUN 2021-2024) Rizky Zidan Al Wafi; Rahma Maulidia; Muhsin Muhsin
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 4 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/yezfts94

Abstract

Pengungkapan emisi karbon telah menjadi salah satu bentuk transparansi lingkungan yang semakin mendapat sorotan seiring dengan meningkatnya tekanan regulasi serta tuntutan dari berbagai pemangku kepentingan. Penelitian ini betujuan menganalisis pengaruh kualitas audit, ukuran perusahaan, profitabilitas, dan kinerja lingkungan terhadap pengungkapan emisi karbon pada perusahaan sektor energi yang tercatat di Bursa Efek Indonesia dalam kurun waktu 2021–2024. Pengukuran pengungkapan emisi karbon dilakukan menggunakan indeks GRI 305 yang tersusun atas tujuh item pengungkapan. Sampel penelitian terdiri dari 9 perusahaan dengan 36 observasi yang dipilih melalui teknik purposive sampling. Pengujian data dilakukan memanfaatkan regresi data panel dengan Random Effect Model (REM) melalui perangkat lunak EViews. Hasil penelitian menunjukkan bahwa kualitas audit, skala perusahaan, profitabilitas, dan kinerja lingkungan tidak memberikan pengaruh yang signifikan terhadap pengungkapan emisi karbon. Temuan ini mengindikasikan bahwa faktor-faktor internal perusahaan belum mampu memaksimalkan pengungkapan emisi karbon secara optimal pada sektor energi di Indonesia, oleh karenanya dibutuhkan regulasi yang lebih tegas dan mengikat untuk mendorong praktik transparansi perusahaan.  
The Role of ESG Disclosure in Moderating the Effect of Profitability on Firm Value in the Energy Sector on the Indonesia Stock Exchange Yesila; Rahma Maulidia; Syarif M. Helmi
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 4 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M UIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i4.12347

Abstract

This research aims to investigate the influence of profitability on firm value while also assessing the moderating role of Environmental, Social, and Governance (ESG) disclosure in the association between profitability and firm value in energy sector companies listed on the Indonesia Stock Exchange throughout the 2021–2024 period. A quantitative research design was adopted by utilizing secondary data collected from financial statements, annual reports, and sustainability reports. The study involved 35 companies, resulting in 140 observational data points selected through a purposive sampling technique. Data analysis was carried out using panel data regression combined with Moderated Regression Analysis (MRA). The findings indicate that profitability exerts a positive and statistically significant influence on firm value. Conversely, ESG disclosure neither demonstrates a significant direct impact on firm value nor strengthens or weakens the relationship between profitability and firm value. This research enriches the existing body of knowledge by exploring the moderating function of ESG disclosure within the profitability–firm value relationship in Indonesian energy companies, a topic that has received relatively little empirical attention. Furthermore, the results offer practical insights for companies to improve the transparency and consistency of ESG reporting and may serve as a valuable reference in formulating sustainability strategies aimed at increasing firm value.
Co-Authors Ayu Umyana Bunga Elok Heniwati Helisa Noviarty Inayah Alainin Indah Sukma Lestari Khristina Yunita Muhsin Muhsin Nina Febriana Dosinta Nur Adisa Pera Julita Rizky Zidan Al Wafi Rusliyawati Syarif M. Helmi Virli Mutia Sofianti Yesila