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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) Educoretax Pengmasku IPSAR (International Public Sector Accounting Review)
Mabrur, Azas
Politeknik Keuangan Negara STAN
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Pengaruh Tata Kelola Perusahaan dan Kecakapan Manajerial terhadap Kualitas Laba Fadillah, Thariq; Mabrur, Azas
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 11 No. 1 (2023): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v11i1.20940

Abstract

Abstract This study examines the effect of corporate governance mechanisms and managerial ability on earnings quality. There are three components of corporate governance discussed in this study, namely institutional ownership, independent board of commissioners, and audit committee. Earnings quality in this study is measured based on the value of discretionary accruals which indicate earnings management in the company. The research data is in the form of manufacturing companies listed on the IDX during the 2017-2019 period. Sample selection using purposive sampling method, obtained 105 samples so that the number of observations for 3 years becomes 315 observations. The analytical method used in this study is multiple linear regression panel data. The results of this study indicate that the independent board of commissioners has a positive effect on earnings quality, while institutional ownership and managerial ability have a negative effect on earnings quality. Meanwhile, the audit committee has no effect on earnings quality. Abstrak Penelitian ini menguji pengaruh mekanisme tata kelola perusahaan dan kemampuan manajerial terhadap kualitas laba. Terdapat tiga komponen tata kelola perusahaan yang dibahas dalam penelitian ini, yaitu kepemilikan institusional, dewan komisaris independen, dan komite audit. Kualitas laba dalam penelitian ini diukur berdasarkan nilai akrual diskresioner yang mengindikasikan terjadinya manajemen laba pada perusahaan. Data penelitian berupa perusahaan manufaktur yang terdaftar di BEI selama periode 2017-2019. Pemilihan sampel menggunakan metode purposive sampling, diperoleh 105 sampel sehingga jumlah observasi selama 3 tahun menjadi 315 observasi. Metode analisis yang digunakan dalam penelitian ini adalah data panel regresi linier berganda. Hasil penelitian ini menunjukkan bahwa dewan komisaris independen berpengaruh positif terhadap kualitas laba, sedangkan kepemilikan institusional dan kemampuan manajerial berpengaruh negatif terhadap kualitas laba. Sedangkan komite audit tidak berpengaruh terhadap kualitas laba.
Tax compliance in the digital era: An empirical analysis of perceived justice, trust, tax morale, and knowledge among the younger generation Mohammad, Christania Hernita Natasha; Mabrur, Azas
Educoretax Vol 5 No 9 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i9.1829

Abstract

This study aims to examine the influence of tax morale, perceptions of fairness, trust in government, and tax knowledge on the tax compliance level of Generation Z and Millennials in Palu City. A quantitative approach was employed, utilizing primary data collected through questionnaires distributed to 400 respondents. Data analysis was conducted using the Structural Equation Modeling method based on Partial Least Squares (SEM-PLS). The results indicate that tax morale and tax knowledge have a positive and significant effect on tax compliance. These findings affirm that higher levels of tax morale and tax knowledge among taxpayers lead to greater compliance with tax obligations. Conversely, perceptions of fairness and trust in government do not significantly affect tax compliance, suggesting that these aspects are not yet strongly perceived by taxpayers as motivating factors for fulfilling tax obligations. Based on these results, the study recommends enhancing tax education for younger generations, strengthening moral values through social programs and tax volunteer initiatives, and improving government transparency and accountability in tax management to build public trust. This research provides valuable insights for developing strategies to increase tax compliance among the younger population, particularly in regional contexts.
The Role of E-Government, Financial Audits, and Internal Control Systems in Enhancing Government Performance Accountability Yola Sri Ratna Alfiyani; Azas Mabrur
IPSAR (International Public Sector Accounting Review) Vol. 3 No. 2 (2025): IPSAR
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/ipsar.v3i2.3738

Abstract

This study aims to analyze the empirical influence of the Electronic-Based Government System, audit opinions, and the maturity level of the Government Internal Control System on the Government Performance Accountability. The Electronic-Based Government System implementation is measured using the SPBE index, audit opinions are assessed through the transformation of financial audit opinion scales, and AKIP performance accountability is proxied by its predicate. Using ordinal logistic regression, this research examines 384 Ministries/Agencies during the 2018–2022 period, with data processed through SPSS 28.0. The findings reveal that higher SPBE index scores, Unqualified audit opinions, and advanced SPIP maturity significantly increase the likelihood of achieving better AKIP ratings. The novelty of this study lies in its comprehensive analysis of SPBE implementation and SPIP maturity using the latest dataset (2018–2022) across Ministries/Agencies. These results underscore the strategic importance of digital governance, reliable financial reporting, and robust internal control systems in improving institutional performance accountability.
Training on financia statement preparation to enhance accountability in Village-Owned Enterprises (BUMDes) in Rokan Hulu Regency Agung Dinarjito; Azas Mabrur; Hari Sugiyanto
Pengmasku Vol 6 No 1 (2026)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/pengmasku.v6i1.2165

Abstract

This community service program aims to enhance the capacity of Village-Owned Enterprise (BUMDes) managers in Rokan Hulu Regency in preparing financial statements in accordance with the Regulation of the Minister of Villages, Development of Disadvantaged Regions, and Transmigration (Kepmendesa PDTT No. 136 of 2022). The main challenges faced by the partners include limited competencies in transaction recording, the preparation of financial statements in line with applicable accounting standards, and the use of non-integrated applications. The program was conducted from August to November 2024 using a Training of Trainers (ToT) approach, technical assistance, and both offline and online mentoring. The methods applied included needs assessment, knowledge sharing sessions, simulations of financial statement preparation using the Microsoft Excel-based PPAK BUMDes Application version 3.8, and hands-on assistance in preparing both unit-level and consolidated financial reports. The results demonstrate a significant improvement in participants’ understanding, with 23 out of 29 participants able to accurately prepare financial statements. The participating BUMDes are now capable of generating income statements, statements of changes in equity, balance sheets, and cash flow statements automatically through the application. Challenges related to initial balance input and profit allocation were successfully addressed through continuous consultation. Overall, this program contributes to improving accountability and transparency in BUMDes financial management and shows strong potential for replication in other regions.
Co-Authors Agung Dinarjito, Agung Ahmad Khizazi Akhmad Solikin Baiti Nurina Dewi Dio Alfarago Fadillah, Thariq Faradina, Ryan Hari Sugiyanto Hari Sugiyanto, Hari Ihsanu Ramdan Mustofa Irham Fuadi Mohammad, Christania Hernita Natasha Pratama, Raditya Hendra Puji Wibowo Raditya Hendra Pratama S Siswanto Yola Sri Ratna Alfiyani