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Ahmad Zaki
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Fakultas Ekonomi dan Bisnis Universitas Wiraraja, Jalan Raya Sumenep Pamekasan KM. 5 Patean Sumenep 69451
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INDONESIA
Performance : Jurnal Bisnis dan Akuntansi
Published by Universitas Wiraraja Sumenep
ISSN : 23389583     EISSN : 23562919     DOI : https://doi.org/10.24929/feb
Core Subject : Economy,
Economics, Econometrics & Finance
PERFORMANCE : Jurnal Bisnis & Akuntansi adalah jurnal yang memberikan wacana keilmuan tentang akuntansi, bisnis dan manajemen secara praktis. Artikel yang dipublikasikan pada jurnal ini meliputi berbagai bahasan dimulai dari hasil kajian khusus, evaluasi kritis sampai dengan penelitian empiris. Jurnal Performance “Bisnis & Akuntansi” dipublikasikan dua kali dalam satu tahun : Maret dan September.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 330 Documents
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PENGARUH IMPLEMENTASI GREEN ACCOUNTING, MATERIAL FLOW COST ACCOUNTING, DAN ENVIRONMENTAL PERFORMANCE TERHADAP SUSTAINABLE DEVELOPMENT Juliani, Denila; Lasmini, Lilis; Puspitasari, Meliana
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 1 (2025): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i1.4158

Abstract

The impact of Environmental Performance, Material Flow Cost Accounting (MFCA), and Green Accounting on Sustainable Development in the healthcare industry listed on the IDX from 2019 to 2023 is examined in this study. To show the relationship between corporate sustainability in the healthcare industry and environmental accounting practices, material use efficiency, and environmental performance, this study will present actual data. Secondary data from annual reports and PROPER ratings are processed in this study using quantitative techniques and Structural Equation Model (SEM) analysis with SmartPLS 4. According to the study findings, Material Flow Cost Accounting significantly affects Sustainable Development, while environmental performance and green accounting have no visible impact. These findings emphasize the importance of operational efficiency in the sustainability of the healthcare sector. This study has limitations in the scope of industry sectors and a limited time period. Therefore, further research is recommended to expand the industry sector or extend the analysis period to understand broader sustainability trends.
PENGARUH GREEN ACCOUNTING, MEDIA EXPOSURE DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK Aprilia, Sinta; Lasmini, Lilis; Puspitasari, Meliana
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 1 (2025): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i1.4164

Abstract

This study aims to analyze the effect of Green Accounting, Media Exposure, and Leverage on Tax Aggressiveness in Healthcare sector companies for the period 2019-2023. The research method used is quantitative with analysis techniques (PLS-SEM) using SmartPLS. This study uses secondary data sourced from the financial statements of companies listed on the Indonesia Stock Exchange (IDX). The results of the study indicate that Leverage has a positive and significant effect on Tax Aggressiveness, which means that the higher the leverage of a company, the more aggressive its tax strategy. Meanwhile, Green Accounting has a negative relationship with Tax Aggressiveness, but the effect is not significant, so it cannot be concluded that the implementation of Green Accounting actually suppresses tax aggressiveness. Media Exposure also does not show a significant effect on Tax Aggressiveness, which indicates that media attention does not necessarily affect the company's tax policy. The conclusion of this study is that leverage is the main factor in determining the company's tax aggressiveness, while Green Accounting and Media Exposure have not been proven to have a significant effect. Therefore, further research can explore other factors that have the potential to influence tax aggressiveness more comprehensively.
METAVERSE & KEPEMIMPINAN VIRTUAL: BAGAIMANA PEMIMPIN DAPAT MEMBANGUN ORGANISASI DI DUNIA DIGITAL Andreano, Reka; Sa’diya, Halimatus; Fauziyah, Riska Nur; Anshori, Mochammad Isa
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 1 (2025): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i1.4165

Abstract

Dalam era digital yang terus berkembang, konsep metaverse telah muncul sebagai ruang baru yang menawarkan peluang dan tantangan bagi organisasi. Abstrak ini mengeksplorasi bagaimana pemimpin dapat membangun dan mengelola organisasi di dunia metaverse melalui kepemimpinan virtual. Dengan memanfaatkan teknologi canggih, pemimpin diharapkan dapat menciptakan budaya organisasi yang inklusif dan kolaboratif, meskipun tim mereka beroperasi dari lokasi yang berbeda. Penelitian ini mengidentifikasi karakteristik pemimpin yang efektif dalam konteks digital, serta strategi yang dapat diterapkan untuk meningkatkan keterlibatan dan produktivitas tim. Selain itu, tantangan yang dihadapi dalam pengelolaan tim virtual juga dibahas, bersama dengan solusi inovatif untuk mengatasinya. Kesimpulannya, pemimpin yang adaptif dan proaktif akan menjadi kunci dalam membangun organisasi yang sukses di metaverse, menjadikan mereka siap menghadapi dinamika dunia digital yang terus berubah.
THE CAPACITY OF LOCAL GOVERNMENTS IN NEPAL Adhikari, Hari Prasad; Kurdi, Moh.
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 1 (2025): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i1.4166

Abstract

The capacity of local governments in Nepal is the main emphasis of this study. Using a descriptive research approach, the study analyzed data obtained from 150 respondents who completed questionnaires. The performance of local governments' capacity is at a moderate level, according to the data analysis. The report provides valuable insights into how local governments are currently handling their duties and obligations. Policymakers may find the results useful in creating more effective strategies and regulations to raise the efficiency of local governance in Nepal. The findings of this study can help with initiatives to fortify and enhance local governments' future capabilities.
FACTORS AFFECTING TAX COMPLIANCE AMONG SMALL BUSINESS ENTERPRISES: EVIDENCE FROM POKHARA VALLEY Bhandari, Hari Bahadur; Dhungana, Gokul; Sayyida, Sayyida
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 1 (2025): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i1.4168

Abstract

Taxes are levied in almost every country, primarily to raise revenue for government expenditures. Tax compliance issue is a major problem in revenue generation by the government in Nepal. This study therefore aims to examine the impact of tax knowledge and awareness, detection and punishment, tax system and implementation, attitudes towards tax, tax rewards and incentives, and tax policy on tax compliance behavior of small-sized enterprises of Pokhara Valley. The study is based on descriptive and analytical research design with a quantitative nature of data. Required data were collected through primary sources by using a self-administered questionnaire, coded, and analyzed by employing both descriptive and inferential statistics namely mean, standard deviation, Pearson’s correlation, and multiple linear regression models side by side 50 samples were selected along with a convenience sampling design. The study result confirms that the variables including tax knowledge and awareness, tax system and implementation, detection and punishment, and tax policy display low positive relationships with tax compliance behaviour but attitudes toward tax show a negative correlation. Besides this, the relationship between tax rewards and incentives and tax compliance behaviour is moderate. Additionally, all the explanatory variables have an insignificant impact on the tax compliance of the small-sized businesses of Pokhara Valley. It is anticipated that this study will offer significant new information and comprehension to academics, practitioners, policymakers, and other regulatory bodies involved in the creation of tax policies.
ETIKA KEPEMIMPINAN DALAM ERA AI :TANTANGAN MORAL DALAM MENGADOPSI AI DALAM ORGANISASI hasanah, Nur; Mu`is, Arul; Qur`aini, Rizkyna; Anshori, Mochammad Isa
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 1 (2025): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i1.4171

Abstract

The purpose of this study is to understand how leaders face moral challenges in adopting AI. This research method uses the literature study method (literature review), in this method using the technique of reviewing existing data in previous studies that discuss leadership, especially adaptive leadership. The data used in this study are in accordance with the facts in the field, then adjusted to the existing theory (Ali, Sastrodiharjo, & Saputra, 2022, p. 2829). The results showed some important findings related to the role of leaders in overcoming the moral challenges arising from the adoption of AI in organizations.
HUMAN RESOURCE ACCOUNTING PRACTICES IN NEPALESE COMMERCIAL BANKS Tiwari, Uday Kishor; Alwiyah, Alwiyah
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 1 (2025): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i1.4185

Abstract

This research aims to examine Human Resource Accounting Practices in Nepalese Commercial Banks. A descriptive design is utilized for this study. Human Resource Accounting Disclosure Index (HRADI) is applied, focusing on five main indicators: the nature of Human Resource Accounting (HRA), valuation of HRA, financial statements regarding HRA, auditing practices for HRA, and enhancement programs for HRA practices, as well as using the Lev and Schwartz Model to draw conclusions. The analysis considered all 20 commercial banks operating in Nepal as the population sample. To achieve the objectives of this research, both primary and secondary data are gathered. Primary data was collected through judgmental sampling, where selected respondents completed questionnaires, while secondary data was sourced from the annual reports of the banks. Among the 20 banks, only Standard Chartered Bank Nepal Limited (SCBNL) and Nabil Bank Limited (NBL) were included in the sample. Authorized human resource officers from these banks participated in the study. The analysis of the data utilized HRADI and the Lev and Schwartz model. Results indicated that HRADI for SCBNL and NBL were 69.23% and 76.92%, respectively, suggesting that human resource accounting practices at both banks have not reached satisfactory standards. Both institutions follow the Nepal Financial Reporting Standard, classifying human resource expenses under Personnel Expenses and Deferred Employee Expenditure, yet neither has established a true valuation for their human resources.
NEUROSCIENCE & KEPEMIMPINAN: PEMANFAATAN ILMU OTAK DALAM PENGAMBILAN KEPUTUSAN KEPEMIMPINAN Hafis Xafier, Moh.; Aminah Ilfah, Farrah Noor; Mardiyah, Imroatul; Anshori, Moh. Isa
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 1 (2025): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i1.4186

Abstract

In the last decade, neuroscience has emerged as an innovative approach in understanding leadership dynamics, particularly in the decision-making process. While conventional leadership theory focuses on psychological and behavioral aspects, this research explores how neurological mechanisms influence leadership effectiveness. The main objective of this study is to analyze the role of brain science in optimizing leaders' decision-making processes in various organizational contexts. The method used is Systematic Literature Review (SLR), which involves the identification, selection, and critical analysis of relevant scientific literature. The results show that the integration of neuroscience in leadership provides deep insights into emotion regulation, attention, and decision-making under stress. The findings also reveal implementation challenges, including sample limitations, technology access, and organizational cultural differences. The implications of this research are important for both academics and practitioners, emphasizing the need for a multidisciplinary approach and the application of more affordable technologies. This research not only offers a rich conceptual framework but also provides recommendations for future research in overcoming limitations and expanding the applications of neuroscience in leadership.
PENGARUH PENERAPAN GREEN ACCOUNTING TERHADAP PROFITABILITAS PERUSAHAAN (STUDI KASUS SEKTOR INDUSTRI KIMIA PADA TAHUN 2021-2023) Amanda Safitri, Widya; Lasmini, Lilis; Trisyanto, Ade
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 1 (2025): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i1.4187

Abstract

Penelitian ini menelusuri pengaruh green accounting terhadap profitabilitas perusahaan kimia di BEI periode 2021–2023. Melalui pendekatan kuantitatif dengan regresi linear berganda pada 30 sampel, ditemukan bahwa biaya lingkungan menekan profitabilitas, sementara kinerja lingkungan justru mendorongnya. Kedua variabel menjelaskan 68% dari variasi profitabilitas, sisanya dipengaruhi faktor lain. Temuan ini menegaskan pentingnya harmoni antara tanggung jawab lingkungan dan strategi keuangan dalam menunjang kinerja perusahaan..
MONETARY EXPANSION AND ECONOMIC GROWTH IN NEPAL: A VECM APPROACH Mani Adhikari, Gyan; Gnawali, Achyut; Joshi, Binod
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 1 (2025): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i1.4188

Abstract

Modeling the relationship between money supply and national output has been one of the main controversial issues of interest for economists, researchers, and policymakers, over the past few years.. Economies worldwide aim to achieve a high output growth rate and stability in the general price level. There are debates between Keynesian and monetarists about the relationship direction between money supply and output. Monetarists argue that changes in the amount of money lead to unexpected changes in nominal income because of money stability. In contrast, Friedman assumes that it is the most stable function. The paper aims to analyze the process of money supply determination in Nepal and to analyze the short-run and long-run relation between money supply and economic growth in Nepal, using time series data, spanning from 1975 to 2023. The econometric model used in this study has been developed based on the quantity theory of money model, but the model is modified to accommodate other independent variables that influence economic growth. The study reveals that the money multiplier in Nepal is constant and also affected by the cash reserve ratio, indicating that the monetary policy variables can influence the money supply in the case of Nepal. Engle-Granger cointegration results reveal that there exists a long-run relationship between real GDP with broad money supply (M2) and narrow money supply (M1) at a 1 percent level of significance and with gross fixed capital formation (GFCF) at a 5 percent level of significance, but the results show that there is no any long-run relationship between real GDP and government capital expenditure. The VCEM results show that NGDP as a dependent variable was observed to be statistically significant with broad money supply (M2), at a 10 percent level of significance, implying the existence of long-run causality was observed from broad money supply to real GDP.

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