JRAK (Jurnal Riset Akuntansi dan Bisnis)

Pengaruh Komitmen Organisasi, Tingkat Keseriusan Kecurangan, Intensitas Moral Dan Lingkungan Etika Terhadap Niat Melakukan Whistleblowing (Studi Kasus Pada Dinas Pendidikan Provinsi Riau)

Rika Novriyanti — 2025-06-12

This study aims to analyze the effect of organizational commitment, the seriousness of fraud, moral intensity and ethical environment on the intention to do whistleblowing in the Riau Provincial Education Office. Whistleblowing is an important mechanism in disclosing fraudulent acts that can harm organizations and society. This study uses a quantitative approach with a survey method through a questionnaire distributed to 261 employees. The sampling technique in the study used a saturated sampling technique method in which all populations were used as samples, so that a total sample size of 261 respondents was obtained. This research was processed using SPSS 25. Data were analyzed using multiple linear regression to test the relationship between variables. The results of this study indicate that organizational commitment, the seriousness of fraud, and moral intensity have a significant effect on whistleblowing intentions. However, the ethical environment has no effect on whistleblowing intentions. This shows that individuals who have a high commitment to the organization, assess fraud as serious, and have strong moral intensity, are more likely to do whistleblowing. In contrast, the ethical environment in the organization does not directly encourage the intention to report fraud.

Pengaruh Karakteristik Dewan Direksi Terhadap Kualitas Laporan Keberlanjutan: Indeks SRI KEHATI

I Made Widi Hartawan — 2025-06-12

This research aims to investigate the influence of the attributes of the board of directors in Indonesia and the quality of the sustainability reports. The novelty of this research is to integrate the characteristics of the board of directors in a research model that focuses on the quality of the report. Measurement of the characteristics of the board of directors uses variables of educational background, work experience, and gender diversity. The upper-echelon theory perspective is used in analyzing the relationship between the characteristics of the board of directors and the quality of sustainability reports for firms listed on the SRI KEHATI index during the period from 2021 to 2023. This investigation employs a multiple regression analysis model and utilizes STATA 12 software for data processing. The results showed that educational background doesn’t have a significant negative effect on the quality of sustainability reports. Work experience and gender diversity don’t have a significant positive effect on the quality of sustainability reports.

Pengaruh Fraud Triangle Terhadap Kecurangan Laporan Keuangan Pada Dengan Gender Komite Audit Sebagai Pemoderasi

Riandy Aulia Imron Harahap — 2025-06-12

This research seeks to analyze the influence of the fraud triangle components namely pressure, opportunity, and rationalization on financial statement fraud, with the gender composition of the audit committee serving as a moderating variable. This study shows that the presence of women on the audit committee plays an important role in minimizing financial statement fraud due to weak organizational control. The study adopts a quantitative approach, utilizing secondary data for its analysis. The research focuses on manufacturing firms operating in cyclical sectors that are listed on the Indonesia Stock Exchange from 2019 to 2023. Samples were selected using purposive sampling, resulting in 65 companies and a total of 325 data points. Logistic regression analysis was employed, as the dependent variable is binary in nature. The findings indicate that both pressure and rationalization have a positive effect on financial statement fraud, whereas opportunity does not. Furthermore, the presence of female members on the audit committee strengthens the relationship between rationalization and financial statement fraud, but does not moderate the relationship between either pressure or opportunity and financial statement fraud.

Faktor Faktor Yang Mempengaruhi Minat Mahasiswa Vokasi Akuntansi Untuk Bekerja Di Bidang Perpajakan

Alfarisi Efendi — 2025-06-16

This study aims to determine the effect of financial rewards, job market considerations, and job perceptions on the interest of vocational accounting students who have taken taxation courses to work in the field of taxation. This analysis uses independent variables, namely financial rewards, job market considerations, and perceptions. The dependent variable is interest, and the sample used in this study consists of accounting students who have completed taxation courses. The sampling technique used is snowball sampling. The number of respondents whose data can be processed is 113 students, and the data will be processed using SPSS statistics. This study shows that financial rewards and job market considerations have a significant effect on the interest of vocational accounting students to pursue a career in taxation, with a significance value of 0.000 (<0.05) each. Meanwhile, perception does not have a significant effect because it has a significance value of 0.181 (> 0.05). This finding confirms that financial factors and job market opportunities are the main considerations in students' career decisions in the field of taxation.

Model Optimalisasi Pajak Sumber Daya Alam Di Berbagai Negara Berkembang: Systematic Literature Review

Tri Frida Suryati — 2025-06-18

Developing countries are endowed with abundant natural resources; however, this wealth is often not reflected in national revenue due to weak taxation system. Natural resource taxation is expected to contribute significantly to fiscal sustainability while ensuring fair and efficient resource exploitation. Nonetheless, challenges such as weak regulation, low tax compliance, limited administrative capacity, and information asymmetry hider revenue optimization . This study conducts a Systematic Literature Review (SLR) guided by the PRISMA methodology to synthesize findings from 20 selected articles. It identifies gaps and recurring patterns in previous research and formulates a conceptual model for natural resources tax optimization in developing contexts. The model integrates economic, institutional, and governance dimensions while emphasizing evidence-based policy making. The findings offer both theoretical contributions to public sector accounting and practical insights for policymakers in designing sustainable and equitable fiscal policies for resources-rich developing countries.

Pengaruh Kompetensi SDM, Financial Literacy, Dan Pemanfaatan Teknologi Terhadap Kinerja UMKM Di Kota Jambi Tahun 2024

Robby Erviando Z — 2025-06-20

This research seeks to explore the determinants that impact the performance of Micro, Small, and Medium Enterprises (MSMEs). A quantitative method with a descriptive design was employed in this study. Data were collected through questionnaires distributed to 66 MSME participants. The analytical method applied was multiple linear regression using SPSS software. The findings reveal that human resource competence and financial literacy significantly and positively influence MSME performance in Jambi City. In contrast, technological adoption does not exhibit a significant or positive effect on their performance.

Analisis Variance Anggaran Dan Realisasi Belanja Perjalanan Dinas Pada Dinas Kearsipan Provinsi Sumatera Selatan

Emilia Gustini — 2025-06-21

Official travel expenses represent a key component of the operational budget in government institutions, requiring efficient and accountable management. This study aims to analyze, identify contributing factors, and evaluate the effectiveness of budget management and the realization of official travel expenditures at the South Sumatra Provincial Archives Office. A descriptive quantitative method was employed, using variance analysis techniques to compare the allocated budget with actual spending. The data used were secondary data sourced from the 2022 budget report. The analysis results indicate that the management of official travel budgets in 2022 was effective and efficient, with a realization rate of 96.53% of the total allocated budget and a positive variance of 3.47%. This reflects budget efficiency without compromising the quality of activity implementation.

Evaluasi Pelaporan Keuangan Berdasarkan PSAK No.1 Pada PT. Kereta Api Indonesia (Persero) Divisi Regional III Kota Palembang

Jesynt Destodita Zafwa — 2025-06-23

In an era of increasingly intense competition within the transportation industry, transparency and accountability in financial reporting have become critical aspects for ensuring the sustainability and public trust in State-Owned Enterprises. PT Kereta Api Indonesia (Persero), as a national land transportation service provider, has adopted the SAP ERP system to enhance the efficiency and accuracy of financial transaction recording. This study aims to evaluate the financial reporting practices of PT Kereta Api Indonesia (Persero) Regional Division III Palembang based on the provisions of the Indonesian Financial Accounting Standards (PSAK) No. 1 on the Presentation of Financial Statements. The research methods employed include direct observation, document analysis, and interviews with relevant personnel within the Divre III Palembang environmentBased on the findings from interviews and a review of the financial statementsit can be concluded that PT KAI Divre III Palembang has prepared its financial reports in accordance with PSAK No. 1. This is evidenced by the well-structured and appropriately classified presentation of the statement of financial position, the statement of profit or loss and other comprehensive income, and the statement of cash flows, all of which are in line with the applicable accounting standaritaion.

Analisis Aplikasi C-Acces Dalam Meningkatkan Kepuasaan Pengguna Kereta Commuterline Secara Online

Budi Lesmana — 2025-07-03

Indonesia Commuterline Train is a passenger transportation service between urban areas and surrounding cities such as Jabodetabek (Jakarta, Bogor, Depok, Tangerang, Bekasi). Commuterline Train or commonly called Krl is one of the most popular modes of transportation among urban communities. For that, PT KCI created an innovation that can improve Commuterline train services by creating an application that makes it easier for every customer who uses this transportation service to fulfill their wishes. Indonesian Commuterline Train created the C-Acces application, an online application used to access train schedules using a cellphone. This application is intended to improve user efficiency and convenience in accessing Indonesian Commuterline train services. This study aims to analyze the extent to which the C-Acces application makes it easier for users when they are outside the station. This research method uses a quantitative approach by distributing questionnaires to 200 Commuterline customer respondents. The results of this analysis will show the advantages of the C-Acces application with several features that we can open such as online ticket purchases, top up multitrip card (KMT) balances, view train schedules, view train positions, monitor station density and registration of pregnant women's pins are the main factors for customer satisfaction. This study concludes that C-Acces plays a very important role in increasing customer satisfaction and making it easier for Commuterline users to access various things they need.

Evaluasi Metode Value For Money Dalam Penggunaan Dana Desa : Studi Pada Desa Bua' Tarrung Kabupaten Tana Toraja

Darmawati — 2025-07-11

This study aims to evaluate the management of Dana Lembang in Bua’ Tarrung using the Value for Money approach, which encompasses the aspects of economy, efficiency, and effectiveness. A quantitative method was employed by analyzing secondary data from the regional budget reports (APBD) and budget realization from 2022 to 2024. The findings indicate that the economic aspect of Dana Lembang management is categorized as good, with an average expenditure realization of 92.97%. Efficiency is reflected in the frugal use of funds without compromising the achievement of planned outputs. In terms of effectiveness, program implementation demonstrated a high level of alignment between budget allocation and outcomes, with realization rates ranging from 89.90% to 97.30%. These results suggest that the Value for Money principles have been consistently applied, although there remains room for improvement, particularly in strengthening budget efficiency. This study offers practical contributions by recommending enhanced transparency in planning, reinforced internal control, and increased community involvement as strategies to sustainably optimize the management of Dana Lembang.

Tanggung Jawab Sosial Perusahaan Untuk Akademisi Akuntansi

Mira Ismirani Fudsyi — 2025-07-11

This research aims to determine the company's responsibility towards research development, especially in the field of accounting. Corporate social responsibility has important implications for accounting academics, especially in the development of sustainable accounting and transparent financial reporting. Accounting academics play a role in developing relevant accounting frameworks, methodologies, and standards to measure, report, and evaluate the social and environmental impacts of corporate activities. Accounting has an important role in integrating sustainability aspects that are outlined in the company's business strategy. Shareholders and stakeholders: have a corporate social responsibility framework for strategic business goals. There is a view of corporate social responsibility in cases related to certain companies and findings from research results. Based on the corporate social responsibility framework, the role of accounting academics is directed at corporate social responsibility activities also assisting in business strategy. The corporate social responsibility measurement framework is a challenge, but opens up various promising avenues for future research in developing a research framework in the field of accounting.

Analisis Pengembalian Pendapatan Pada Pelaporan Keuangan Dan Relevansi Nilai Informasi Akuntansi

Herru Soerjono — 2025-07-14

This research aims to find the relationship between stock returns and profit levels and changes in profits, analyze financial reporting income returns and evaluate accounting values. Income return analysis in financial reporting is the process of evaluating a company's income performance by looking at various factors that influence it, including the income return itself. The purpose of the analysis is to understand sources of income, sales effectiveness, and potential problems that can affect future income. The research method used is an incremental relative association approach in order to determine changes in the relevance of the value of accounting information with financial reporting. The Easton and Harris model is implemented in this research by collecting accounting data over several time periods, as well as observing companies listed on the stock exchange. Hypothesis testing uses econometric tests and multivariate panel regression. The results of the reaserch showed a decrease in the relevance of the value of income returns in financial reporting. The contribution of this researchis the documentation of changes in value relevance in the financial reporting process. The results of the value relevance are only based on the return model, not analyzing the price model.

Pengaruh ROA, ROE, Dan DER Terhadap Nilai Perusahaan Pada Perusahaan Jasa Properti

William Loro Sae Hutabarat — 2025-07-17

The property sector in Indonesia, including companies like PT Adhi Commuter Properti, Tbk, is highly sensitive to fiscal policies, interest rate fluctuations, and market conditions. Over the years 2005 to 2023, the company experienced inconsistent fluctuations in Earning Per Share (EPS) that were not always aligned with changes in its financial ratios, particularly Return on Assets (ROA), Return on Equity (ROE), and Debt to Equity Ratio (DER). This raised concerns about whether these financial indicators reliably reflect the firm’s value. The purpose of this study is to examine how Return on Equity (ROE), Return on Assets (ROA), and Debt to Equity Ratio (DER) affect EPS, which is a measure of business value at PT Adhi Commuter Properti, Tbk. The study uses a causal associative design and a quantitative methodology. Annual financial reports serve as the source of secondary data. Descriptive statistics, multiple linear regression, the partial (t) test, the simultaneous (F) test, the coefficient of determination (R²), and the classical assumption tests (normality, multicollinearity, heteroscedasticity, and autocorrelation) are among the analytical methods used. The findings indicate that while ROA, ROE, and DER do not significantly affect EPS on their own, they do significantly affect EPS when combined. The 54.5% coefficient of determination value shows that the independent variables may account for EPS, with the remaining portion being impacted by extraneous variables.

Ensuring Consistent Global Branding : An Audit of International Hotel Franchise Networks

Caroline Lawalata — 2025-07-17

This research investigates the brand evaluation process in international hotel franchise systems, emphasizing the consistency of global brand standards across various sites. As globalization in the hospitality sector grows, it is crucial for hotel franchisors to uphold a consistent brand identity, service quality, and customer experience to sustain brand loyalty and competitiveness. The study examines the methods franchisors employ to guarantee that franchisees follow international brand standards and the effects of these standards on customer satisfaction, brand value, and operational effectiveness. This study offers valuable insights into the challenges and best practices for managing an international hotel franchise by performing a thorough audit that assesses brand positioning, marketing strategies, customer feedback, and operational consistency. The results indicate that strong communication, ongoing training, and frequent evaluations of brand performance are crucial for sustaining a cohesive global brand identity. Moreover, the document emphasizes the significance of regional customization while retaining essential brand principles. In conclusion, this research enhances the comprehension of how brand audits can be utilized to guarantee the sustainability and prosperity of global hotel franchises.

Pengaruh Kepemilikan Institusional, Ukuran Perusahaan, Capital Intensity Terhadap Tax Avoidance Dengan Kinerja Keuangan Sebagai Variabel Moderasi

Chairina Risky Septya Budi — 2025-07-29

This study aims to analyze the effect of institutional ownership, firm size, and capital intensity on tax avoidance with financial performance as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. This study employs financial reports as its primary data source. A purposive sampling technique was utilized, selecting 18 energy sector companies out of 83 over a five-year span, yielding a total of 90 data samples. Panel data regression analysis is applied in this research to examine the data. The data were processed with the help of EViews 13 software and Microsoft Excel 2019. The findings indicate that institutional ownership, firm size, and capital intensity collectively influence tax avoidance. The partial analysis reveals that institutional ownership, firm size, and capital intensity individually do not have a significant impact on tax avoidance. The results of the moderation regression analysis show that financial performance is unable to moderate the effect of institutional ownership on tax avoidance, financial performance is unable to moderate the effect of firm size on tax avoidance, and financial performance is unable to moderate the effect of capital intensity on tax avoidance.

AI vs AI: The Internal Auditor in the Battle of the Artificial Intelligence Era

Nurul Fadhilah Farid — 2025-08-11

The digital era has significantly transformed internal audit practices, particularly with the growing presence of Artificial Intelligence (AI) across various business processes. This article discusses the challenges faced by internal auditors in dealing with AI as both a tool and an audit subject. This study uses a quantitative approach by distributing questionnaires to 120 internal auditors working in public and private sector organizations. The results reveal that understanding AI technology, auditor adaptability, and organizational support significantly affect internal audit effectiveness in the AI era. The findings highlight the need to develop auditors' capabilities in comprehending AI systems and the urgency of establishing audit frameworks responsive to technological dynamics

Perhitungan Pajak Penghasilan (PPh) Pasal 21 Atas Penghasilan Dokter Sebagai Tenaga Ahli Berdasarkan PMK 168/2023

Yati Nurhajati — 2025-08-12

Penelitian ini bertujuan untuk menganalisa penerapan PMK 168/2023 dalam Perhitungan Pajak Penghasilan Pasal (PPh) 21 di Klinik XXX. Jenis Penelitian yang digunakan adalah deskriptif kuantitatif. Data yang digunakan adalah data honor dokter sebagai tenaga ahli Klinik XXX di tahun 2024. Setelah melakukan analisis dan pembahasan masalah, penulis memperoleh kesimpulan bahwa penerapan PMK 168/2023 dalam Perhitungan Perhitungan Pajak Penghasilan Pasal (PPh) 21 honor dokter sebagai tenaga ahli Klinik XXX lebih sederhana dan Cara menentukan Dasar Pengenaan Pajak (DPP) berubah.