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.