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Jurnal Proaksi
Published by Universitas Muhammadiyah Cirebon
ISSN : 2089127X     EISSN : 26859750     DOI : -
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
Jurnal Proaksi Jurnal Proaksi merupakan Jurnal Ekonomi yang diterbitkan oleh Program Studi Akuntansi Universitas Muhammadiyah Cirebon, menerima artikel ilmiah berupa hasil penelitian dan literatur dalam kajian Akuntansi dan Manajemen. Penerbit : Program Studi Akuntansi Fakultas Ekonomi Universitas Muhammadiyah Cirebon Frekwensi terbitan : 6 bulanan.
Arjuna Subject : -
Articles 324 Documents
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Pembiayaan Hijau sebagai Moderator: Literasi Keuangan dan Kebijakan Pemerintah dalam Keberlanjutan UMKM Nur Fitriani; Ridha Anugerah Putra; Indra Basir
Jurnal Proaksi Vol. 12 No. 4 (2025): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i4.8034

Abstract

Main Purpose - The objectives of this study are to examine financial literacy and government policies on the sustainability of MSMEs and the role of green financing as a moderator in West Sulawesi. Method – The research method used quantitative explanatory using a structural equation modelling-partial least square (SEM-PLS) approach. Main Findings –  Although green financing has been implemented nationally, at the regional level, such as in West Sulawesi Province, the policy has not been translated into operational guidelines and applicable products for MSME actors. This condition has resulted in low indicators of access and ease of distribution (range restriction), so that direct and moderating effects are not statistically detectable, and the impact of green financing on MSME sustainability has not been empirically identified.Theory and Practical Implications –  The results of the study imply the need to strengthen the financial literacy of MSME actors in sustainable business management. Government policies need to focus on simple procedures and easily accessible incentives, while the implementation of green financing in the regions needs to be accelerated through the development of adaptive products and assistance so that its contribution to the sustainability of MSMEs can be measured. Novelty – The novelty of this research is green finance policies for sustainability of green MSMEs in emerging regions such as Province of West Sulawesi in terms of the relationship between the variables related to this research. 
Penerapan SmartContract Berbasis Blockchain Dalam Keuangan Islam: Tinjauan Sistematis Riska Ayu Wardani; Sri Luayyi; Putri Awalina
Jurnal Proaksi Vol. 12 No. 4 (2025): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i4.8038

Abstract

Main Purpose - This study aims to examine the role of blockchain-based smart contracts in building transparency and accountability in Islamic finance.Method - This research employs a qualitative approach using the Systematic Literature Review (SLR) method based on the PRISMA framework. A total of 25 selected articles published between 2020 and 2025 from reputable databases were systematically reviewed.Main Findings - The findings reveal that blockchain and smart contracts enhance transparency through immutable and distributed transaction records. Smart contracts strengthen accountability by automating Shariah-compliant contracts, thus reducing the risks of moral hazard and administrative errors. Nevertheless, the study also highlights challenges such as regulatory limitations, infrastructure readiness, potential gharar, and technical issues like the oracle problem.Theory and Practical Implications - These results reinforce accountability theory by emphasizing the role of technology in ensuring openness and responsibility within Islamic financial institutions. Practically, the study suggests the urgency of establishing comprehensive regulations and the active involvement of Shariah Supervisory Boards in smart contract design.Novelty - This study contributes novelty by systematically examining the effectiveness of blockchain-based smart contracts not only from a technical perspective but also from regulatory, fiqh, and governance viewpoints within the context of Islamic finance.
Pengaruh Income Smoothing terhadap Agresivitas Pajak dengan Corporate Governance sebagai Variabel Moderasi Servina Nadya Serli; Siti Isnaniati; Rike Selvia Sari
Jurnal Proaksi Vol. 12 No. 4 (2025): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i4.8076

Abstract

Main Purpose -  The objective of this study is to analyze the effect of Income Smoothing on Tax Aggressiveness with Corporate Governance as a moderating variable.Method -  This study uses a quantitative approach. It uses secondary data in the form of annual reports of manufacturing companies listed on the Indonesia Stock Exchange from 2022 to 2024. The research sample was selected using purposive sampling, resulting in 58 companies with a total of 174 data points. The data was analyzed using IBM SPSS 25 software. Main Findings -  The results of this study indicate that corporate governance moderates the effect of income smoothing on tax aggressiveness—where income smoothing lowers the ETR, while more effective governance weakens this effect.Theory and Practical Implications -  These findings reinforce the agency framework, whereby strong governance limits managerial opportunism in profit management and tax strategies. From a policy perspective, regulators and issuers need to strengthen the independence of commissioners and increase the transparency of tax policies to reduce tax aggressiveness.Novelty -  This study raises the variable of Corporate Governance as a moderating variable in the influence of Income Smoothing on Tax Aggressiveness, which is new and has not been studied before.
Pengaruh Pengaruh Perilaku Oportunistik, Board Diversity, dan Financial Distress Terhadap Manajemen Laba Riil Albert Irawan; Renna Magdalena
Jurnal Proaksi Vol. 12 No. 4 (2025): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i4.8078

Abstract

Main Purpose – This study examines the effect of opportunistic behavior, board diversity, and financial distress on reall earnings management practices.Method – This study used a population of all manufacturing companies listed on the Indonesia Stock Exchange from 2022 to 2024. The sample size for this study was 537. This study used secondary data from the Indonesia Stock Exchange website. The secondary data were audited financial statements. This study used the main model test, robust test, and additional test on the dependent variable of real earnings management, which was proxied by abnormal discretionary costs, abnormal production costs, and abnormal operating cash flow.Main Findings – Opportunistic behavior has no effect on abnormal discretionary costs; board diversity has no effect on abnormal discretionary costs; and financial distress has a negative effect on abnormal discretionary costs.Theory and Practical Implications – This study’s results develop a relationship between management methods (such as opportunistic behavior, board diversity, and financial distress) and real earnings management practices. Novelty – This study uses robust test and additional test to support the main research model that tests three proxies for real earning management.
Pengalaman Intersubyektif Remote Audit: Masa Covid dan Post Covid Risyad Alfiqho Martha; M. Nur Abdullah Birton; M. Adrian Muluk
Jurnal Proaksi Vol. 12 No. 4 (2025): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i4.8088

Abstract

Main Purpose - to explain interactions (intersubjective) between individual auditors and between auditors and auditees in implementing remote both during pandemic and after the COVID-19 pandemic Method - This research applies a qualitative approach with In-depth interviews. Using Alfred Schutz's intersubjective phenomenology and combined with Interpretative Phenomenological Analysis (IPA) to analyze the data. Main Findings - During the COVID-19 pandemic, intersubjectivity is unavoidable in the daily experiences of each individual auditor and auditee. Even though there are government policies related to social finance, interaction between auditors and auditees is still maintained by implementing alternative remote audit procedures. Meanwhile, interactions between individual auditors occur directly due to the policies of the leadership of the public accounting firm. After the COVID-19 pandemic, the use of hybrid methods resulted in the intensity of direct interaction between audit teams reducing reductions in the planning and implementation stages. Theory and Practical Implications - The effective use of remote audits during the pandemic and post-pandemic has implications for making audit data collection easier, auditors can focus more on examining material accounts and shorten audit time in meeting audit deadlines. Novelty - This study presents a novelty in terms of the data analysis method used, namely Interpretative Phenomenological Analysis (IPA) on this topic.
Tinjauan Manajemen Modal Kerja: Analisis Bibliometrik dan Prospek Masa Depan Khoirotut Tamami; Surya Raharja
Jurnal Proaksi Vol. 12 No. 4 (2025): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i4.8092

Abstract

Main Purpose - The aim of the research is to analyze trends, patterns, and future directions of working capital management using a bibliometric approach. Method - This study employed a bibliometric analysis method utilizing publications obtained from the Scopus database. The search process was conducted based on keywords, field of study, document type, language, and open access, resulting in 88 final publications for analysis. Main Findings - Research on working capital management continues to grow, focusing on business and management, economics, econometrics, and finance. Developing countries like Indonesia and China are leading research contributions, while developed countries like France, Canada, and others are making new contributions. Theory and Practical Implications - Theoretically, this research enriches academic understanding of the evolution of working capital management studies through a bibliometric approach. Practically, it provides direction for academics, practitioners, and policymakers to develop evidence-based, collaborative, and contextualized working capital management strategies addressing global change. Novelty - The novelty of this research lies in the use of bibliometric analysis to comprehensively map the trends, patterns, and directions of global development of working capital management research in the 2009–2025 time period, which has not previously been widely done in financial studies.
Peran Intellectual Capital Disclosure dan Green Culture Dalam Meningkatkan Green Economic Performance Siregar, Johannes Kristian; Rentor, Antonius Bimo; Saleha, Intan Putri; Azzahra, Anisa Putri
Jurnal Proaksi Vol. 13 No. 1 (2026): Januari - Maret 2026
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v13i1.8096

Abstract

The increasingly fierce economic competition and uncertain economic conditions post-Covid-19, where manufacturing companies are expected to compete and required to be more transparent in disclosing information about their operations. The decline in the PMI Manufacturing impacts layoffs and affects the decline in public purchasing power, while at the same time, the production of goods will be limited, resulting in a trade deficit. The researchers aim to reveal how Intellectual Capital Disclosure and Green Culture influence Green Economic Performance. There are 142 non-cyclical consumer manufacturing companies in the IDX population, and 27 of those companies are used as samples. Multiple linear regression analysis is the method used to analyze the data. The disclosure of Intellectual Capital has a negative effect, while Green Culture has a positive effect on Green Economic Performance.
Information Asymmetry and Greenwashing: The Moderating Role of Corporate Social Responsibility Dian Urna Fasihat; Lilis Marlina
Jurnal Proaksi Vol. 12 No. 4 (2025): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i4.8103

Abstract

Main Purpose: This study examines how information asymmetry influences greenwashing practices in Indonesian public companies and tests the moderating role of Corporate Social Responsibility performance in this relationship.Method:  The research analyzes unbalanced panel data from 95 companies listed on the Indonesia Stock Exchange for the period 2019–2023, comprising 411 observations, as ESG and CSR data for 2024 were not yet available at the time of data collection. A fixed effects regression technique is employed to test the relationships among information asymmetry, CSR, and greenwashing.Main Findings:  The results show that information asymmetry has no significant effect on greenwashing, while CSR significantly moderates this relationship. Firms with higher CSR performance exhibit lower greenwashing levels under conditions of information asymmetry.Theory and Practical Implications: Regulators need to strengthen CSR frameworks as effective mechanisms for preventing greenwashing, while investors can use CSR performance as an indicator of genuine environmental commitment. Corporate managers should view CSR investments not merely as obligations, but as protective shields for corporate legitimacy that reduce long-term reputational risks.Novelty: This study introduces a novel contribution by empirically demonstrating that CSR quality moderates the relationship between information asymmetry and greenwashing, a boundary condition that previous studies have not tested, particularly within emerging market environments.
Environmental, Social, and Governance (ESG) dan Implikasinya terhadap Keberlanjutan Keuangan Perusahaan Jovan Febriantoko; Kartika Rachma Sari; Indriani Indah Astuti; Selimarsela; Adinda Annisa Avariza; Sabin Prastio
Jurnal Proaksi Vol. 12 No. 4 (2025): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i4.8110

Abstract

Main Purpose - This study aims to analyze the effect of the Environmental, Social, and Governance (ESG) Score on financial performance and bankruptcy risk in banking and mining sector companies in Indonesia.Method - This research employs a quantitative approach using simple linear regression analysis to examine the relationship between ESG Score, financial performance, and bankruptcy probability. Secondary data were collected from annual and sustainability reports of companies listed on the IDX 2022–2023 period, with a total population and sample of 206.Main Findings - The ESG Score does not have an effect on any indicators of financial performance or bankruptcy risk. The corporate financial performance and stability are more strongly influenced by factors other than ESG. Theory and Practical Implications - The findings reinforce the Legitimacy Theory and Stakeholder Theory, suggesting that ESG serves primarily as a means of gaining social legitimacy rather than an economic driver. Policymakers, regulators, and corporations should strengthen ESG implementation through enhanced data transparency and sustainability incentives to ensure that ESG practices have a tangible impact on financial and business performanceNovelty - This study contributes by integrating a simultaneous examination of ESG Scores, profitability, and bankruptcy risk within the empirical context of Indonesia’s banking and mining sectors, an area that has received limited attention in previous research.
Corporate and Dividend Tax Effects in Scholarly Literature: A Bibliometric Analysis Nilam Rostyana
Jurnal Proaksi Vol. 12 No. 4 (2025): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i4.8157

Abstract

Main Purpose - This study employs a bibliometric approach to analyze the evolution of research on corporate and dividend taxation. The analysis elucidates the influence of these topics on corporate behavior, investment decisions, and broader economic outcomes. Method - Data were sourced from 660 Scopus-indexed journal articles published between 1980 and 2025. The bibliographic data were analyzed using the Bibliometrix package in RStudio, employing publication performance, keyword co-occurrence, thematic mapping, and intellectual structure to trace the field’s development over time. Main Findings - The analysis demonstrates a consistent growth in academic interest in corporate and dividend tax research. Thematic clusters reveal that tax avoidance, corporate governance, and dividend policy remain dominant and enduring topics. Emerging themes such as ESG integration, economic policy uncertainty, and digital taxation indicate the field’s expansion toward sustainability and technological adaptation. Theory and Practical Implications - Theoretically, the study enhances the integration of agency theory, stakeholder theory, and institutional economics in explaining how tax systems influence firm behavior and decision-making. Practically, the findings demonstrate that tax policy functions not only as a fiscal instrument but also as a strategic mechanism to enhance transparency, accountability, and corporate resilience in a globalized economy. Novelty - This study presents a comprehensive four-decade mapping of corporate and dividend tax research, elucidating its conceptual transformations and emerging interdisciplinary directions toward sustainability.

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