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All Journal ETIKONOMI Jurnal Manajemen Keuangan Publik Journal of Dedicators Community JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Jurnal Pajak dan Keuangan Negara (PKN) Pengmasku
Mabrur, Azas
Politeknik Keuangan Negara STAN
Arts Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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PENGAKUAN DAN PENGUKURAN BELANJA SUBSIDI ENERGI BERBASIS AKRUAL – STUDI KASUS TAHUN 2015 Mabrur, Azas; Siswanto, siswanto
JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 1 No 2 (2017): Menjadi Pengelola Keuangan Negara yang Profesional
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jmkp.v1i2.147

Abstract

Subsidy spending has a large share in the state budget (APBN). Thereby affecting the audit results by Supreme Auditor on government financial reports (LKPP). with the implementation of accrual-based government accounting in 2015, subsidy spending not only records transactions/activities based on cash flow but also non-cash transaction such as subsidy expenses and subsidy payable. This study aims to determine the implementation of the accrual basis on the accounting of energy subsidy spending.This study examines whether the recognition and measurement of energy subsidy spending, energy subsidy expenses and energy subsidy obligations have been presented in accordance with accrual-based government accounting standard and whether the recognition and measurement issues set out in the relevant Ministry of Finance Regulation (PMK) are in conformity with the accrual basis of accounting principles.The results show that the accounting of energy subsidy spending has been implemented in accordance with the PMK. However, the results also show that the PMK that regulates the accounting and financial reporting system of accrual-based subsidy spending still needs improvement.The necessary improvements are related to the recognition of subsidy expense over a period, the measurement of subsidy expenses, and the mechanism of subsidy payable disposal.
Membumikan Laporan Keuangan untuk Penghafal Al-Quran Puji Wibowo; Ahmad Khizazi; Azaz Mabrur
Journal of Dedicators Community Vol 3, No 3 (2019)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (694.898 KB) | DOI: 10.34001/jdc.v3i3.1037

Abstract

Alquran-based educational institutions are one of the most important supplier of the nation's generation of noble character, love of the motherland, and global outlook. The survival of these educational institutions is determined, among other things, by the organization's sound and transparent financial management. Financial reports are an instrument for educational institutions to evaluate performance and plan activities that are realistic and adaptive to change. Islamic Education Foundation Islamic Boarding School Alquraniyah (YPI-PPA) East Jurangmangu, Pondok Aren, South Tangerang has the responsibility to give birth to the nation's cadres who are polite, love the Koran, and ready to contribute to the wider community. Fostering financial management, especially in preparing financial statements, is crucial for stakeholders who need a guarantee of business continuity from the educational institution. The synergy between students and lecturers at the State Financial Polytechnic STAN has sought to raise awareness for YPI-PPA employees to begin cleaning up in preparing financial reports that are more comprehensive, accountable, and provide full information for decision makers.
Do Fraud Hexagon Components Promote Fraud in Indonesia? Dio Alfarago; Azas Mabrur
ETIKONOMI Vol 21, No 2 (2022)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/etk.v21i2.24653

Abstract

This study provides information about the likelihood of the natureof fraud companies so that investors and stakeholders can makebetter decisions. The Beneish model and the fraud theory aretwo well-developed ideas for understanding fraud motivationsand detecting earnings manipulation in a corporation. Unlikeprevious studies using the fraud triangle, this study uses the latesttheory (the fraud hexagon) perspective to detect fraud actions.Thus, this study aims to examine the applicability of the fraudhexagon components in combination with the M-score fromthe Beneish model. Seventy-six manufacturing firms listed onIndonesia Stock Exchange from 2015 to 2019 were chosen assamples. The findings confirmed that enterprises with fraud tendto: be more financially stable, be more leveraged, have higherprofitability, have cooperation projects with the government, havemore related-party transactions, have more auditor changes, beless liquid, less changing directors, be less supervised, and lessdisplay CEO.’s picture.JEL Classification: K40, K42
Pendampingan Strategi Bisnis, Pemasaran Daring, dan Pelaporan Keuangan Pada Rintisan UMKM Akhmad Solikin; Raditya Hendra Pratama; Azas Mabrur
Pengmasku Vol 1 No 2 (2021): Desember 2021
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (410.292 KB) | DOI: 10.54957/pengmasku.v1i2.93

Abstract

UMKM merupakan entitas usaha yang penting di Indonesia, walaupun perkembangan usahanya menghadapi berbagai masalah. Kegiatan pengabdian masyarakat ini bertujuan untuk mengatasi masalah-masalah tersebut, khususnya dari sisi strategi bisnis, pemasaran daring, dan penyusunan laporan keuangan. Pengabdian masyarakat ini dilakukan dalam tiga tahap yaitu persiapan, bimbingan teknis, dan pendampingan. Dari hasil identifikasi masalah pada tahap persiapan dipilih tiga topik untuk bimbingan teknis yaitu strategi bisnis, pemasaran online lewat media sosial, dan penyusunan laporan keuangan. Topik tentang permodalan, meskipun dihadapi oleh sebagian pengusaha UMKM, tidak dibahas pada kegiatan pengmas ini. Hasil rekapitulasi evaluasi menunjukkan bahwa peserta menilai materi dan pemateri dalam bimbingan teknis tersebut sangat baik. Setelah dilakukan bimbingan teknis, selama sebulan peserta didampingi untuk mengaplikasikan pengetahuan yang diperoleh dalam bimbingan teknis.
Faktor-faktor penentu korupsi pada pemerintah daerah di Indonesia Irham Fuadi; Azas Mabrur
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 6 No 4 (2021): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/itrev.v6i4.410

Abstract

This study examines the effects of fiscal decentralization, internal audit capability, bureaucratic reform, and performance accountability on corruption that occur in local governments. Corruption in this research was measured by the number of corruption cases found in local governments based on the court verdict. This quantitative research was conducted using multiple regression analysis methods.The research sample was taken using a purposive sampling method from the population of all districts/cities in Indonesia from 2016 to 2019.Hence theresearch obtained a sample of 225 districts/cities (900 observations). The examination results reveal that fiscal decentralization affects the increase of corruption in local governments, while internal audit capability and bureaucratic reform significantly decrease corruption cases. On the other hand, performance accountability has no significant effect on increasing or decreasing corruption in local governments. Based on these results, the central government might consider providing additional incentives funds for local governments with high internal audit capability and bureaucratic reform. It was intended to encourage local governments to improve their internal audit capabilities and bureaucratic reforms, which are proven to help reduce the level of corruption in local governments.
Pengaruh Corporate Social Responsibility, Insentif Pejabat Eksekutif, dan Tata Kelola Perusahaan terhadap Agresivitas Pajak Baiti Nurina Dewi; Azas Mabrur
Jurnal Pajak dan Keuangan Negara (PKN) Vol 4 No 1S (2022): Sigap Hadapi Tantangan, Tangguh Kawal Pemulihan
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v4i1S.1823

Abstract

This study aims to analyze the effect of CSR disclosure, executive officer incentives, and corporate governance on tax aggressiveness. Using the purposive sampling method, this study selected mining companies listed on the Indonesia Stock Exchange (IDX) as samples in the 2016-2019 period. There are 18 selected company data, so the total observations in this study are 72 company years. The method used in this research is panel data regression analysis. This study's results indicate that executive officers' incentives have a positive effect on tax aggressiveness. The elements of corporate governance that have been proven to reduce tax aggressiveness are institutional ownership, while independent commissioners and audit quality cannot be proven to have an effect on tax aggressiveness. CSR disclosure also has no significant effect on tax aggressiveness. Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan CSR, insentif pejabat eksekutif, dan tata kelola perusahaan terhadap agresivitas pajak. Dengan menggunakan metode purposive sampling, penelitian ini memilih perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2016-2019 sebagai sampel. Data perusahaan terpilih berjumlah 18, sehingga total pengamatan dalam penelitian ini adalah 72 perusahaan-tahun. Metode yang digunakan dalam penelitian ini adalah analisis regresi data panel. Hasil penelitian ini menunjukkan bahwa insentif pejabat eksekutif berpengaruh positif terhadap agresivitas pajak. Unsur tata kelola perusahaan yang terbukti dapat menurunkan agresivitas pajak adalah kepemilikan institusional, sedangkan komisaris independen dan kualitas audit tidak dapat dibuktikan pengaruhnya terhadap agresivitas pajak. Pengungkapan CSR juga tidak berpengaruh signifikan terhadap agresivitas pajak.
The effect of tax avoidance and corporate governance on the annual report's readability Ihsanu Ramdan Mustofa; Azas Mabrur
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 7, No 2 (2022): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/keberlanjutan.v7i2.y2022.p103-115

Abstract

This study examines the effect of tax avoidance and corporate governance on the readability of annual reports. The readability of the annual report is measured using a gunning fog index. This quantitative research uses panel data regression analysis with a random effects model. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2016-2019. The sample was selected using the purposive sampling method so that the selected sample in this study amounted to 196 observations. The results provide empirical evidence that tax avoidance affects the readability of the annual report negatively, while managerial ownership positively affects the readability of the annual report. Meanwhile, independent commissioners and audit committees have no significant influence. The results of this study can assist investors in determining which investment decisions they will choose and help tax authorities to allocate more resources to understand public financial statements, especially those that are not easy to read.AbstrakPenelitian ini bertujuan untuk menguji pengaruh tax avoidance dan corporate governance terhadap keterbacaan laporan tahunan. Keterbacaan laporan tahunan diukur menggunakan proxy berupa gunning fog index. Penelitian ini merupakan peneitian kuantitatif menggunakan analisis regresi data panel dengan model random effect. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama kurun waktu 2016-2019. Sampel dipilih menggunakan metode purposive sampling sehingga terpilih sampel dalam penelitian ini berjumlah 196 observasi. Hasil pengujian memberikan bukti secara empiris bahwa Tax avoidance berpengaruh negatif terhadap keterbacaan laporan tahunan, sedangkan Kepemilikan manajerial berpengaruh positif terhadap keterbacaan laporan tahunan. Sementara itu komisaris independen dan komite audit tidak bepengaruh signifikan keterbacaan laporan tahunan. Hasil penelitian ini dapat membantu investor dalam menentukan keputusan investasi mana yang akan mereka pilih serta membantu otoritas pajak untuk mengalokasikan lebih banyak sumber daya untuk memahami laporan keuangan publik, terutama yang tidak mudah dibaca.
The effect of tax avoidance and corporate governance on the annual report's readability Ihsanu Ramdan Mustofa; Azas Mabrur
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 7, No 2 (2022): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/keberlanjutan.v7i2.y2022.p103-115

Abstract

This study examines the effect of tax avoidance and corporate governance on the readability of annual reports. The readability of the annual report is measured using a gunning fog index. This quantitative research uses panel data regression analysis with a random effects model. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2016-2019. The sample was selected using the purposive sampling method so that the selected sample in this study amounted to 196 observations. The results provide empirical evidence that tax avoidance affects the readability of the annual report negatively, while managerial ownership positively affects the readability of the annual report. Meanwhile, independent commissioners and audit committees have no significant influence. The results of this study can assist investors in determining which investment decisions they will choose and help tax authorities to allocate more resources to understand public financial statements, especially those that are not easy to read.AbstrakPenelitian ini bertujuan untuk menguji pengaruh tax avoidance dan corporate governance terhadap keterbacaan laporan tahunan. Keterbacaan laporan tahunan diukur menggunakan proxy berupa gunning fog index. Penelitian ini merupakan peneitian kuantitatif menggunakan analisis regresi data panel dengan model random effect. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama kurun waktu 2016-2019. Sampel dipilih menggunakan metode purposive sampling sehingga terpilih sampel dalam penelitian ini berjumlah 196 observasi. Hasil pengujian memberikan bukti secara empiris bahwa Tax avoidance berpengaruh negatif terhadap keterbacaan laporan tahunan, sedangkan Kepemilikan manajerial berpengaruh positif terhadap keterbacaan laporan tahunan. Sementara itu komisaris independen dan komite audit tidak bepengaruh signifikan keterbacaan laporan tahunan. Hasil penelitian ini dapat membantu investor dalam menentukan keputusan investasi mana yang akan mereka pilih serta membantu otoritas pajak untuk mengalokasikan lebih banyak sumber daya untuk memahami laporan keuangan publik, terutama yang tidak mudah dibaca.
The Role of Transformational Leadership in the Successful Implementation of Information Systems in the Government Sector Faradina, Ryan; Mabrur, Azas
Jurnal Pajak dan Keuangan Negara (PKN) Vol 5 No 1 (2023): Jurnal Pajak dan Keuangan Negara : September 2023
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v5i1.2293

Abstract

This study examines the mediating role of transformational leadership in the successful implementation of information systems in government. Unlike previous research conducted in the commercial sector, the implementation of information systems in the government sector is mandatory so operational variables need to be modified. The data used are primary data collected from 86 respondents who are information system operators. Analysis was performed using Partial Least Square (PLS) SEM. The results of the study show that system quality, information quality, and service quality have a positive effect on the successful implementation of information systems in government. These results also prove that transformational leadership mediates the relationship between overall quality and information system usage. This supports the hypothesis regarding the importance of transformational leadership in the successful implementation of information systems.
Pendampingan Penerapan Akuntansi Dan Pelaporan Keuangan Pada BUMDES Mitra Sejati Trenggalek Mabrur, Azas; Sugiyanto, Hari; Pratama, Raditya Hendra
Pengmasku Vol 3 No 2 (2023)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/pengmasku.v3i2.652

Abstract

BUMDesa Mitra Sejati Kabupaten Trenggalek merupakan salah satu BUMDes di Provinsi Jawa Timur yang memiliki potensi baik dalam rangka ikut menggerakan perekonomian Desa dan pada tahun 2022 telah memiliki 6 (enam) unit usaha. Kegiatan pengabdian masyarakat ini bertujuan untuk membantu dalam memberikan pelatihan dan pendampingan dalam penerapan akuntansi dan pelaporan keuangan pada BUMDes Mitra Sejati. Untuk menghasilkan laporan keuangan yang memenuhi SAK ETAP, tim menggunakan sistem aplikasi berbasis excel yang dapat menghasilkan laporan keuangan berupa 1) Laporan Laba Rugi, 2) Laporan Perubahan Ekuitas, 3) Neraca, dan 4) Laporan Arus Kas. Kegiatan ini berjalan selama 6 (enam) bulan dengan dua kali visitasi (di awal dan di akhir) dan diantarannya adalah pendampingan secara daring. Hasil kegiatan ini diharapkan dapat meningkatkan akuntabilitas BUMDes sekaligus meningkatkan kepercayaan masyarakat desa serta juga dapat menjadi alat manajemen BUMDes dalam pengambilan keputusan usaha yang lebih baik.
Co-Authors Ahmad Khizazi Akhmad Solikin Baiti Nurina Dewi Dio Alfarago Fadillah, Thariq Faradina, Ryan Hari Sugiyanto, Hari Ihsanu Ramdan Mustofa Irham Fuadi Pratama, Raditya Hendra Puji Wibowo Raditya Hendra Pratama S Siswanto