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All Journal Jurnal Aplikasi Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Kusumah, R Wedi Rusmawan
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH AUDIT INTERNAL DAN WISHTLEBLOWING SYSTEM TERHADAP PENCEGAHAN FRAUD Nurhasanah, Rina; Kusumah, R Wedi Rusmawan
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6654

Abstract

Tingginya kasus kecurangan di PT Pos Indonesia (Persero) yang telah mengakibatkan kerugian negara yang besar menjadi pendorong dilakukannya penelitian ini. Contoh kecurangan jenis ini antara lain penyalahgunaan aset, korupsi, dan manipulasi laporan keuangan. Penelitian ini bertujuan untuk mengkaji dampak audit internal dan mekanisme whistleblowing terhadap pencegahan kecurangan di Kantor Pusat PT Pos Indonesia (Persero) Bandung. Populasi penelitian ini adalah 18 auditor internal, 13 pegawai Subdirektorat Manajemen Risiko, dan 11 pegawai Divisi Akuntansi. Total responden penelitian ini adalah 42 orang. Pendekatan sampling jenuh (sensus) yang digunakan dalam penelitian ini berarti jumlah sampel sama dengan jumlah populasi. Staf internal diberikan kuesioner untuk diisi, yang merupakan data awal penelitian. Pendekatan analisis regresi linier berganda digunakan dalam analisis multivariat penelitian ini. Temuan penelitian ini menunjukkan bahwa upaya PT Pos Indonesia (Persero) Kantor Pusat Bandung untuk mencegah kecurangan dipengaruhi oleh audit internal dan sistem whistleblowing.
THE EFFECT OF TAX MORALE AND TAXPAYER AWARENESS ON TAX COMPLIANCE WITH TAX LITERACY AS A MODERATING VARIABLE Bariati, Siti Nuraeni; Kusumah, R Wedi Rusmawan
Jurnal Aplikasi Akuntansi Vol 10 No 2 (2026): Jurnal Aplikasi Akuntansi, April 2026
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i2.829

Abstract

This research intends to investigate and assess how tax morale and awareness among taxpayers influence tax compliance, with tax literacy acting as a variable that moderates this relationship. A quantitative methodology was utilized, with primary data gathered via questionnaires from 100 individual taxpayers who are registered at the Karawang Primary Tax Office. The sample was chosen using the Slovin formula and random sampling techniques. The data analysis was conducted using the Partial Least Square (PLS) method through SmartPLS 4 software. Findings show that tax morale significantly impacts tax compliance, whereas taxpayer awareness does not have a notable effect. Additionally, tax literacy does not serve as a moderating factor between tax morale or taxpayer awareness and tax compliance.
Co-Authors Bariati, Siti Nuraeni Nurhasanah, Rina