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All Journal Measurement : Jurnal Akuntansi Jurnal Ilmiah Akuntansi dan Finansial Indonesia Jurnal Akuntansi Barelang
Gani, Firman
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Economics, Econometrics & Finance Education Social Sciences

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TRANSFORMING BUSINESS: THE IMPACT OF DIGITAL INNOVATION ON MSME’s IN THE RIAU ISLANDS Gani, Firman; Ardiansyah, Ardiansyah
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 19, No 1 (2025): MEASUREMENT : JURNAL AKUNTANSI JUNI 2025
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v19i1.7768

Abstract

The rapid advancement of Information and Communication Technology (ICT) has paved the way for the Fourth Industrial Revolution, fostering economic and industrial development in the Riau Islands Province. The MSME sector is one that must adapt to technological advancements to ensure business sustainability, particularly due to the increasing number of competitors compelling entrepreneurs to innovate in order to succeed in this digital era. Furthermore, the Covid-19 pandemic has forced many MSMEs to transition from offline to online business models. This research aims to identify the responses and impacts of utilizing e-payment and e-commerce technologies on the performance of MSMEs in the Riau Islands Province. The study employs a descriptive methodology with quantitative analysis and sample selection is conducted using purposive sampling techniques. The findings reveal that the adoption of e-payment and e-commerce technologies plays a crucial role in enhancing the performance of MSMEs in the Riau Islands. This is reflected in the high percentage of MSMEs reporting increased revenue and various benefits after utilizing these platforms, such as the ability to conduct remote transactions with customers and broaden their marketing reach. However, several challenges persist, including issues with internet connectivity and a lack of knowledge regarding how to use and register on these platforms.
The Importance of Disclosure and Transparency in Enhancing Firm Value: A Study on the LQ45 Index Gani, Firman; Munthe, Inge Lengga Sari; Yusyawiru, Nurul
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 9 No 1 (2025): Volume 9. Issue. 1, October 2025
Publisher : Prodi Akuntansi FEBM Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/45wtbk02

Abstract

Firm value reflects investors perception of a company's success, which is commonly associated with its stock price. This study aims to examine the effect of Sustainability Report Disclosure, Analyst Coverage and ESG Disclosure on Firm Value, with Firm Age serving as a moderating variable. The research employs a purposive sampling method, involving 12 companies listed in the LQ45 Index of the Indonesia Stock Exchange during the 2021–2023 period. The analytical techniques used include multiple linear regression and moderation analysis through the Moderated Regression Analysis (MRA) method. The results of the multiple regression analysis indicate that Sustainability Report Disclosure and ESG Disclosure do not have a significant impact on Firm Value. Conversely, Analyst Coverage and Firm Age show a significant positive influence on Firm Value. Furthermore, the study finds that Sustainability Report Disclosure, Analyst Coverage, ESG Disclosure and Firm Age collectively have a significant simultaneous effect on Firm Value. Meanwhile, the moderation analysis reveals that Firm Age does not moderate the relationship between either Sustainability Report Disclosure or ESG Disclosure on Firm Value. But, it does moderate the relationship between Analyst Coverage on Firm Value.
CAPITAL INTENSITY AS DETERMINANT OF TAX AVOIDANCE IN IDX BUMN20 COMPANIES: INSIGHTS FROM 2023 Suryadi, Teguh; Astama, Silvia Putri; Gani, Firman
JURNAL AKUNTANSI BARELANG Vol 10 No 1 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i1.10063

Abstract

This study investigates the impact of capital intensity on tax avoidance in 20 companies listed in the IDX BUMN20 index on the Indonesia Stock Exchange in 2023. Using simple linear regression, the results show a significant effect capital intensity on tax avoidance. This suggests that companies with higher capital intensity are more likely to engage in tax avoidance strategies, such as asset depreciation and tax incentives. Furthermore, 74% of the variation in tax avoidance is explained by capital intensity. These findings highlight the importance of fixed asset investment on corporate tax behavior and the need for regular evaluations of tax policies.
Co-Authors ARDIANSYAH ARDIANSYAH Astama, Silvia Putri Doni Hendra Saputra, Inge Lengga Sari Munthe, Myrna Sofia Nurul Yusyawiru Suryadi, Teguh