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Niluh Putu Dian Rosalina Handayani Narsa
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Departemen Akuntansi Fakultas Ekonomi dan Bisnis Universitas Airlangga Jalan Airlangga no 4-6 Surabaya
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BAKI (Berkala Akuntansi dan Keuangan Indonesia)
Published by Universitas Airlangga
ISSN : 24599581     EISSN : 24604496     DOI : 10.20473/baki
Core Subject : Economy, Humanities, Education, Social,
Humanities Economics, Econometrics & Finance Education Social Sciences
Berkala Akuntansi dan Keuangan Indonesia (BAKI) adalah jurnal ilmiah di bidang akuntansi dan keuangan yang diterbitkan oleh Universitas Airlangga bekerjasama dengan Ikatan Akuntan Indonesia Kompartemen Akuntansi Pendidik (IAI-KAPd). BAKI terbit setiap Maret dan September sebagai media untuk mendiseminasi hasil riset dan pemikiran terbaik terkait aspek yang berhubungan dengan bidang akuntansi dan keuangan dalam tingkat Nasional.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 155 Documents
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THE INFLUENCE OF CSR DISCLOSURE ON DEBT MATURITY STRUCTURE: EVIDENCE FROM INDONESIAN NON-FINANCIAL FIRMS Hakim, Ahmad; Danarsari, Dwi Nastiti
Berkala Akuntansi dan Keuangan Indonesia Vol. 11 No. 1 (2026): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v11i1.84033

Abstract

Corporate Social Responsibility (CSR) disclosure has become an essential element of modern corporate sustainability practices. Prior research, however, presents conflicting evidence regarding its influence on a firm's debt maturity structure. Some studies argue that CSR disclosure enhances reputation and transparency, strengthening creditor trust and enabling firms to secure more long-term financing. Conversely, other findings suggest that CSR disclosure may lead to overinvestment and unfavorable signaling, potentially prompting firms to rely more on short-term debt. Addressing this gap, this study examines how CSR disclosure influences debt maturity structure in non-financial firms listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. CSR disclosure is measured using a Global Reporting Initiative (GRI) based index, while debt maturity structure is assessed through the long-term debt to total debt ratio. Using purposive sampling, panel data analysis is conducted through the fixed effect model (FEM) and the panel estimated generalized least squares (EGLS) estimator with cross-section weights, complemented with diagnostic tests. The findings reveal a significant positive relationship between CSR disclosure and debt maturity structure, supporting the view that CSR disclosure enhances credibility and information quality. Additional control variables like leverage, business risk, asset maturity, and interest rate term structure, also significantly influence debt maturity structure decisions. This study contributes to managerial and regulatory insights by demonstrating how CSR disclosure can function as a strategic financing tool to strengthen both sustainability and financial stability.
THE ROLE OF TAX STRATEGY IN ACHIEVING CORPORATE SUSTAINABILITY: EMPIRICAL EVIDENCE FROM INDONESIAN PUBLIC COMPANIES Ranatarisza, Mirza Maulinarhadi; Alfianida, Aisyafarras
Berkala Akuntansi dan Keuangan Indonesia Vol. 11 No. 1 (2026): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v11i1.84632

Abstract

This study examines how corporate tax strategies influence financial performance among publicly listed companies in Indonesia. Two distinct dimensions of tax strategy are investigated. The first is Minimalization Tax Strategies, which focus on short-term tax burden reduction. The second is Sustainable Tax Strategies, which emphasize consistency in tax planning over time as a means of supporting long-term business sustainability. The analysis incorporates profit margin, firm solvency, and stock valuation as control variables to isolate the effects of tax strategies on financial outcomes. Employing a quantitative approach, the study draws on data from companies listed on the Indonesia Stock Exchange. The findings reveal that Sustainable Tax Strategies exert a positive and significant effect on financial performance. Minimalization Tax Strategies, by contrast, demonstrate no significant impact on financial performance despite their potential to enhance short-term profitability. This outcome likely reflects the risks that aggressive tax reduction poses to business continuity over time. These results contribute to the theoretical discourse on financial sustainability and agency theory. From a practical standpoint, the findings offer insights for corporate managers and regulators who seek to align tax planning practices with broader sustainability objectives.
THE ROLE OF TAX AVOIDANCE IN MODERATING THE RELATIONSHIP BETWEEN DEBT COVENANT, PROFITABILITY, AND TRANSFER PRICING Firmansyah, Firmansyah; Martinus Robert Hutauruk; Nadiya Yunan; Pilipus
Berkala Akuntansi dan Keuangan Indonesia Vol. 11 No. 1 (2026): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v11i1.86572

Abstract

Transfer pricing is an important concern in international accounting and taxation, acting as a mechanism to distribute profits affected internally by a company to facilitate tax avoidance strategies. Although transfer pricing is often studied as a tax avoidance tool, research gaps arise in the company's dilemma in shifting profits without violating debt covenants in order to maintain a balance between fiscal burden efficiency and creditor compliance. This quantitative study aims to empirically investigate how debt covenants and profitability impact transfer pricing decisions, with tax avoidance acting as a moderating factor, in manufacturing companies listed on the Indonesia Stock Exchange during the 2020-2024 period. The purposive sampling method resulted in a total of 125 observations and, in the Moderate Regression Analysis (MRA), showed that debt agreements and profitability had a significant positive effect on transfer pricing policies. It was found that tax avoidance could not reduce the relationship between debt agreements and profitability on transfer pricing decisions, suggesting that contractual compliance motivation and financial performance were more influential than tax avoidance intentions in shaping a company's transfer pricing policy.
DO FINANCIAL AND DIGITAL LITERACY MATTER? EVIDENCE FROM SMES OWNED BY PERSONS WITH DISABILITIES IN CENTRAL JAVA AND EAST JAVA Indriyani, Umiko Bunga; Komariyah, Erna Fitri; Andiyansari, Popi; Rofiqoh, Ifah
Berkala Akuntansi dan Keuangan Indonesia Vol. 11 No. 1 (2026): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v11i1.87239

Abstract

Disability-owned SMEs play an essential role in promoting inclusive economic growth; however, their business performance remains relatively low compared to conventional SMEs. This condition is frequently linked to limited financial and digital literacy, both of which are crucial in an increasingly digital business landscape. The purpose of this research is to investigate whether financial and digital literacy notably impact the performance of SMEs owned by individuals with disabilities. Employing a quantitative methodology, data were gathered through a structured survey of disability-owned SMEs and analyzed using partial least squares structural equation modeling (PLS-SEM). Findings reveal that both financial and digital literacy positively and significantly influence SME performance. Financial literacy enhances business performance by improving financial management and decision-making. In contrast, digital literacy strengthens performance by enhancing the use of digital tools, expanding market access, and improving operational efficiency. The findings confirm that literacy-based human capital is a critical determinant of business performance within the context of inclusive entrepreneurship. This study concludes that strengthening financial and digital literacy is essential to improving the sustainability and competitiveness of disability-owned SMEs. The results offer practical implications for policymakers and development agencies in designing targeted, inclusive capacity-building programs to support entrepreneurs with disabilities.
PRODUCTIVE WAQF MODEL FOR WOMEN FISHERS’ EMPOWERMENT: INSIGHTS FROM COMMUNITY-BASED DEVELOPMENT AND MAQASHID SHARIA Hasan, Putri Purwandari; Nurul Fitrah Islamiah; Asmirawati
Berkala Akuntansi dan Keuangan Indonesia Vol. 11 No. 1 (2026): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v11i1.87329

Abstract

Women fishers play an important role in supporting the coastal economy. However, the productivity of women fishers is still relatively low due to limited business capital, production facilities, and  sustainable institutional support. Productive waqf as an Islamic financial instrument is considered strategic because it can provide access to interest-free capital, is in line with maqashid sharia and blue economy principles, and ensures sustainable benefits for women fishers. Therefore, this study aims to design a productive waqf model for women fishers' empowerment by integrating the concepts of community-based development and maqashid sharia principles. The research was conducted using a qualitative approach and case study method in a community of women fishers in a coastal area in South Sulawesi. Data were collected through semi-structured interviews and focus group discussions with groups of women fishers and sharia cooperative managers in the area. The results of data collection were then analyzed thematically using Nvivo 15 software. The results of the study show that there are  major obstacles that limit the productivity of women fishers, namely limited capital, limited means of production, and low bargaining power. Institutional support through sharia cooperatives plays an important role in the distribution of business capital, the provision of means of production, increasing production capacity, and strengthening community solidarity. The output of this study is a conceptual model of community-based productive waqf that contributes to the development of Islamic economics and blue economy literature in Indonesia The research was conducted using a qualitative approach and case study method in a community of women fishers in a coastal area in South Sulawesi. Data were collected through semi-structured interviews and focus group discussions with groups of women fishers and sharia cooperative managers in the area. The results of data collection were then analyzed thematically using Nvivo 15 software. The results of the study show that there are  major obstacles that limit the productivity of women fishers, namely limited capital, limited means of production, and low bargaining power. Institutional support through sharia cooperatives plays an important role in the distribution of business capital, the provision of means of production, increasing production capacity, and strengthening community solidarity. The output of this study is a conceptual model of community-based productive waqf that contributes to the development of Islamic economics and blue economy literature in Indonesia.

Page 16 of 16 | Total Record : 155

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