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All Journal Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) AKRUAL: Jurnal Akuntansi Indonesian Journal of Accounting and Governance Amalee: Indonesian Journal of Community Research & Engagement Jurnal Akuntansi Journal of Social Research Jurnal Locus Penelitian dan Pengabdian Edunity: Kajian Ilmu Sosial dan Pendidikan Jurnal Magister Akuntansi Trisakti Journal Research of Social Science, Economics, and Management Indonesia Auditing Research Journal Business and Investment Review DEDIKASI : Jurnal Pengabdian Kepada Masyarakat Indonesian Journal of Auditing and Accounting Indonesian Journal of Accounting and Governance
Lin Oktris
Universitas Mercu Buana
Religion Aerospace Engineering Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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What Are Leverage, Company Size, and Social Disclosure Considered to Reduce Market Response to Earnings Response Coefficient as an Intervening Variable? Taufiq, Abd. Rohman; Oktris, Lin; Saat, Maisarah Mohamed
AKRUAL: JURNAL AKUNTANSI Vol 15 No 2 (2024): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v15n2.p151-157

Abstract

Introduction/Main Objectives: This research examined the influence of leverage, company size andsocial disclosure on the earnings response coefficient as an intervening variable. BackgroundProblems: Research showed that leverage ability, company size, and social disclosure influence theearning response coefficient. Furthermore, the company size variable positively influenced ERC invarious industrial sector companies on the Indonesian Stock Exchange. Research Methods: Thistype of research used quantitative methods. The research data was manufacturing companies thatwere registered with an IPO before 2016 and were still listed on the IDX from 2016 to 2020. Forthis reason, this regression model was suitable for testing and examining the effect of leverage onthe earning response coefficient. Finding/Results: The larger the company size increases the marketresponse because the company was considered capable of providing high returns. The socialdisclosure variable does not influence ERC in various industrial sector companies on the IndonesianStock Exchange. Social disclosure was a principle or reaction carried out by companies toparticipate in community activities in general. This practice causes the company's asset value andprofits low while the debt value and losses were high. Conclusion: High social disclosure wasconsidered to reduce market response. On the other hand, low social disclosure was deemed toincrease market response.
Understanding of Taxation, Taxpayer Morality, and Tax Compliance in Indonesia: The Importance of Tax Awareness Oktris, Lin; Muktiasih, Indri; Azhar, Zubir
AKRUAL: JURNAL AKUNTANSI Vol 16 No 1 (2024): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v16n1.p1-14

Abstract

Introduction/ Main Objective: This study aims to analyze the influence of tax understanding and taxpayer morality on tax compliance with tax awareness as a moderating variable. Background Problems: Tax compliance is a crucial aspect of an effective and sustainable taxation system. However, tax compliance levels are often influenced by various factors, including tax understanding and taxpayer morality. On the other hand, tax awareness is considered a factor that can either strengthen or weaken the relationship between tax understanding and morality with tax compliance. Research Methods: This study employs a quantitative method with a survey approach. Data were collected through questionnaires distributed to taxpayers in several major cities in Indonesia. The sample consists of 100 respondents selected randomly. The collected data were analyzed using multiple regression techniques and moderation analysis to test the research hypotheses. Finding/ Results: The results show that tax understanding has a positive and significant influence on tax compliance. Additionally, taxpayer morality is also found to have a positive and significant influence on tax compliance. Conclusion: Taxpayers with high morality tend to be more aware of their tax obligations and are more compliant in reporting and paying taxes. Taxpayers with a good understanding of tax regulations and provisions tend to be more compliant in fulfilling their tax obligations.
Tax Understanding, Morality, and Compliance: The Moderating Role of Tax Awareness in Jakarta's Delivery Service Companies Muktiasih, Indri; Oktris, Lin
Journal of Social Research Vol. 4 No. 4 (2025): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v4i4.2508

Abstract

This study examines the effects of tax understanding and taxpayer morality on tax compliance moderated by tax awareness. Tax compliance is very important to ensure that the government obtains sufficient state revenue. Factors that influence compliance, such as tax understanding, taxpayer morality, and tax compliance have been widely conducted, but research influenced by tax awareness as a moderator variable has not been widely conducted. Tax understanding can help taxpayers fulfill their obligations, while taxpayer morality is related to ethical beliefs that drive compliance. Tax awareness involves individuals' recognition of their tax responsibilities. This quantitative study used a survey approach, collecting data through questionnaires from 103 corporate taxpayers in a shipping service company in Jakarta. Data were analyzed using the Partial Least Squares (PLS) method. Tax understanding has a positive impact on tax compliance, while taxpayer morality has no significant effect. Tax awareness weakens the relationship between tax understanding and compliance but does not significantly moderate the impact of taxpayer morality on compliance. In addition, tax awareness negatively affects compliance, because taxpayers who are more aware can be critical of the tax system. As a result of this study, taxpayers with better tax understanding are more compliant. Taxpayer morality alone is not enough to drive compliance, with factors such as understanding and awareness playing a more dominant role. While tax awareness moderates the effect of tax understanding on compliance, it does not moderate the effect of taxpayer morality. High awareness can lead to greater criticism of the tax system, reducing compliance.
Optimalisasi Publikasi Guru di Era Merdeka Belajar: Kolaborasi MGMP dan Perguruan Tinggi dalam Penguatan Kompetensi Penulisan Ilmiah Nugroho, Lucky; Oktris, Lin; Apollo, Apollo; Andesto, Ronny; Soeharjoto, Soeharjoto; Putra, Yananto Mihadi; Purnama, Adhy
Dedikasi : Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2025): Dedikasi : Jurnal Pengabdian Kepada Masyarakat
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah III DKI Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53276/dedikasi.v4i1.240

Abstract

The problem of low teacher skills in writing scientific articles is a challenge in developing professionalism and fulfilling publication obligations for promotion. This Community Service Program aims to improve the ability of MGMP Accounting Central Jakarta 1 teachers in compiling scientific articles based on Classroom Action Research through structured training and intensive mentoring. The activity was carried out with a participatory approach through workshops, hands-on practice, and continuous online and hybrid consultations. The activity results showed a significant increase in participants' understanding of scientific writing techniques, with 80% of participants drafting articles and 30% ready to be submitted to accredited journals. Key recommendations include follow-up mentoring to the publication stage and establishing a teacher writers' forum to encourage collaboration and sustainability capacity building.
The Positive Accounting Theory Model and CEO Narcissism to Detect Earnings Management Practices of Public Companies in Indonesia Anasta, Lawe; Oktris, Lin
AKRUAL: JURNAL AKUNTANSI Vol 16 No 1 (2024): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Objectives: This study wants to test the effect of the positive accounting theory model, namely leverage, profitability, and company size to detect earnings management practices in public companies in Indonesia. In addition, this study also wants to know about the effect of CEO narcissism on the practice of earnings management in public companies. Methods: This study uses secondary data from public companies in Indonesia from 2018 to 2023. Data analysis was carried out using the MRA model. Results: The results of this study indicate that the positive accounting theory model, namely leverage, profitability, and company size, has a positive effect on the occurrence of earnings management practices in public companies. In addition, the narcissistic nature of the CEO is also known to moderate the influence of leverage and company profitability in determining the occurrence of earnings management practices.
Incentives, Institutional Ownership, and Profitability on Tax Avoidance, Moderated by Audit Quality Utama, Fahreza; Oktris, Lin
Jurnal Locus Penelitian dan Pengabdian Vol. 4 No. 7 (2025): JURNAL LOCUS: Penelitian dan Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v4i7.4138

Abstract

The purpose of this study was to examine the effect of management incentives (executive compensation), institutional ownership, and profitability on tax avoidance moderated by audit quality. Tax avoidance in this study is measured by the Effective Tax Rate (ETR) proxy. This research is quantitative type research that uses secondary data sources derived from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022. The number of samples obtained was 213 data using purposive sampling method. The data in this study is panel data so that panel data regression analysis is carried out which is assisted by the EVIEWS (Econometric Views) version 10 data processing program. The results of this study indicate that management incentives and institutional ownership have no significant effect, but profitability has a significant positive effect. Furthermore, audit quality cannot moderate the effect of management incentives on tax avoidance, but audit quality can moderate the effect of institutional ownership and profitability on tax avoidance
Empowerment of Local Government Officials in Managing Waste to Support Sustainable Development (Case Study in Lebak Regency) Fadjarenie, Agustin; Nugroho, Lucky; Utami, Wiwik; Mappayunki, Ratna; Daito, Apollo; Oktris, Lin; Andesto, Ronny; Yusoff, Yusliza Mohd; Muhammad, Zikri; Rosufila, Zuha
Amalee: Indonesian Journal of Community Research and Engagement Vol. 5 No. 2 (2024): Amalee: Indonesian Journal of Community Research and Engagement
Publisher : LP2M INSURI Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/amalee.v5i2.4620

Abstract

The circular economy emerged as a response to the aspiration to realize sustainable development in anticipation of production and consumption pressures on natural resources and the environment. In this economic system concept, waste management is carried out optimally, where the result of recycling waste will be a value-added product while reducing waste residue. The objectives of the community service program are to provide solutions to waste management problems in Lebak Regency, provide alternative business development using appropriate technology so that there is an increase in the economy of the community in Lebak Regency, and at the same time, build disciplined behavior in maintaining the environment. This service method uses Participatory Action Research (PAR), which involves community members as co-researchers in identifying educational needs, developing strategies, and implementing solutions. Furthermore, the method used was through the delivery of socialization to participants in a hybrid manner. The socialization material includes (i) the importance of waste processing, (ii) how to sort waste, and (iii) economic added value from waste processing. The results of community service are in the form of solving problems the community faces by utilizing the expertise of relevant academicians related to waste management in Lebak Regency, West Java. Furthermore, the implication of this community service is to increase literacy and awareness among government officials about adequate waste management so that they can manage waste in their areas to reduce the negative impact of landfills.
Faktor yang Mempengaruhi Kepatuhan Wajib Pajak dengan Preferensi Risiko sebagai Variabel Moderasi Tri Yuniwati, Niken; Oktris, Lin
Indonesian Journal of Auditing and Accounting Vol 1 No 1 (2024): Januari 2024
Publisher : IAPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71188/ijaa.v1i1.17

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Sanksi Pajak, Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak dengan Preferensi Risiko sebagai Variabel Moderasi. Populasi dalam penelitian ini adalah wajib pajak orang pribadi yang terdaftar di Kantor Pelayanan Pajak Pratama Jakarta Pesanggrahan pada tahun 2022 sebanyak 128.061 wajib pajak. Sampel yang digunakan adalah sebanyak 100 responden ditentukan menggunakan rumus slovin, metode pengambilan sampel menggunakan accidental sampling. Penelitian ini menggunakan kuesioner sebagai alat mengumpulkan data primer. Teknis analisis yang digunakan yaitu menggunakan Structural Equation Model (SEM) dengan SmartPLS 3.2.9. Hasil penelitian ini menunjukkan bahwa Sanksi Pajak tidak berpengaruh secara signifikan terhadap Kepatuhan Wajib Pajak, Kesadaran  Wajib Pajak Berpengaruh positif secara signifikan terhadap Kepatuhan Wajib Pajak, Preferensi Risiko tidak berpengaruh terhadap Kepatuhan Wajib Pajak, Preferensi Risiko tidak memampu memoderasi/memperlemah hubungan Sanksi Pajak, Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak.
Corporate Governance Practices and Disclosure of Risk Management Sharia Bank in Asean Utami, Wiwik; Oktris, Lin; Rini, Rini; Yulianti, Nur Wachidah
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol. 13 No. 1 (2021)
Publisher : UNIVERSITAS ISLAM NEGERI SYARIF HIDAYATULLAH JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v13i1.19712

Abstract

Abstract. The risks faced by Islamic banks are similar to conventional banks. Therefore, Sharia Banks must also carry out risk management disclosures. This study aims to examine the effect of governance, including the Sharia Supervisory Board, Independent Commissioner, Audit Committee, Risk Committee, the doubling of the Sharia Supervisory Board Position, and the frequency of meetings on the quality of risk management disclosures. The population is Sharia Banks in ASEAN; samples are selected purposively according to the data's completeness that can be accessed through the capital market website. Risk management disclosures are measured using the index of completeness of risk items revealed. Data analysis was performed using multiple regression analysis. The study found that the number of audit committees and meeting frequency had a significant and positive effect on the quality of risk management disclosures. The number of Sharia supervisory boards has a significant effect on the negative coefficient. Other governance variables do not affect risk management disclosures.Abstrak. Risiko yang dihadapi bank syariah hampir sama dengan bank konvensional. Oleh karena itu, Bank Syariah juga wajib melakukan pengungkapan manajemen risiko. Penelitian ini bertujuan untuk menguji pengaruh tata kelola antara lain Dewan Pengawas Syariah, Komisaris Independen, Komite Audit, Komite Risiko, penggandaan Jabatan Dewan Pengawas Syariah, dan frekuensi rapat terhadap kualitas pengungkapan manajemen risiko. Populasinya adalah Bank Syariah di ASEAN. Sampel dipilih secara purposif sesuai dengan kelengkapan data yang dapat diakses melalui website pasar modal. Pengungkapan manajemen risiko diukur dengan menggunakan indeks kelengkapan item risiko yang diungkap. Analisis data dilakukan dengan menggunakan analisis regresi berganda. Hasil penelitian menyimpulkan bahwa jumlah komite audit dan frekuensi rapat berpengaruh signifikan dan positif terhadap kualitas pengungkapan manajemen risiko. Jumlah dewan pengawas syariah berpengaruh signifikan dengan koefisien negatif. Variabel tata kelola lainnya tidak mempengaruhi pengungkapan manajemen risiko. 
Influence of CSR Transparency and Sustainable Growth on Corporate Economic Performance Machdar, Nera Marinda; Oktris, Lin
Indonesian Journal of Accounting and Governance Vol. 8 No. 2 (2024): DECEMBER
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/edxb1w37

Abstract

This study aims to analyze the effect of corporate social responsibility (CSR) disclosure and sustainable growth on corporate financial and economic performance. The research population comprises all manufacturing firms listed on the Indonesia Stock Exchange over the period 2012–2017. The sample is selected using a purposive sampling method, involving 102 firms, resulting in a total of 612 firm-year observations. This research utilizes secondary data obtained from the Indonesia Stock Exchange and the Indonesian Capital Market Directory. Multiple regression analysis with panel data is employed to test the developed hypotheses. The findings are as follows: (a) CSR disclosure does not affect economic performance; (b) sustainable growth does not affect economic performance; (c) CSR disclosure negatively affects financial performance; and (d) sustainable growth positively affects financial performance. This study provides new insights by specifically focusing on the manufacturing sector within the Indonesian context. Unlike previous studies that generalized findings across various sectors, this research delves into sector-specific impacts, offering more tailored insights for policymakers and corporate managers in the manufacturing industry. Additionally, the study highlights the differential impacts of CSR and sustainable growth on economic and financial performance, underscoring the complexity and multifaceted nature of these variables.
Co-Authors Adhy Purnama, Adhy Agustin Fadjarenie Ahadiyat, Kiki Kusumayadi Apollo Apollo Azhar, Zubir Daito, Apollo Deden Afriyanto Perdana Deden Tarmidi Dimas Rahmat Hidayat Driastuti, Melani Dwi Setiawan Hidayat, Dimas Rahmat I Gede Githa Adhi Pramana Irwan Irwan Kiki Kusumayadi Ahadiyat Lawe Anasta, Lawe Lucky Nugroho Mappayunki, Ratna Muhammad, Zikri Muktiasih, Indri Nengzih Nengzih Nera Marinda Machdar Nur Wachidah Yulianti, Nur Wachidah Paulus, Hendro Perdana, Deden Afriyanto RINI RINI Rini Rini Ronny Andesto Saat, Maisarah Mohamed Sekar Mayangsari Sekar Mayangsari Shinta Melzatia Soeharjoto, Soeharjoto Sulastri Sulastri Taufik Akbar Taufiq, Abd. Rohman Tri Yuniwati, Niken UTAMA, FAHREZA Wiwik Utami Wulandari, Linda Ayu Yananto Mihadi Putra Yusoff, Yusliza Mohd Zuha Rosufila