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All Journal Jurnal Strategi Akuntansi JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Journal of Economic, Bussines and Accounting (COSTING) EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Proaksi Journal of Economics, Business, and Government Challenges Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Management Studies and Entrepreneurship Journal (MSEJ) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Journal of Management and Bussines (JOMB) Nusantara Science and Technology Proceedings Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) International Journal of Economy, Education and Entrepreneurship (IJE3) Behavioral Accounting Journal Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Al-Buhuts (e-journal) Sustainable : Jurnal Akuntansi Nautical: Jurnal Ilmiah Multidisiplin Indonesia Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Economics, Business, Accounting & Society Review MDP Student Conference Inisiatif: Jurnal Dedikasi Pengabdian Masyarakat Jurnal Riset Ekonomi dan Akuntansi International Journal of Management Research and Economics Kreativitas Pada Pengabdian Masyarakat (Krepa) PEDAMAS (Pengabdian Kepada Masyarakat) Jurnal Akademik Pengabdian Masyarakat Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JURNAL MULTIDISIPLIN ILMU AKADEMIK JURNAL RUMPUN MANAJEMEN DAN EKONOMI Jurnal Maisyatuna Jurnal Pengabdian Masyarakat SENSASI Atestasi : Jurnal Ilmiah Akuntansi ABDIMAS NUSANTARA
Fajar Syaiful Akbar
Department Of Accounting, Faculty Of Economics And Business, Universitas Pembangunan Nasional “Veteran” East Java, Surabaya 60294, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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THE ROLE OF FINANCIAL DISTRESS AND THIN CAPITALIZATION IN CORPORATE TAX AGGRESSIVENESS Putri , Rizma Fatmawati; Akbar, Fajar Syaiful
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 20 No. 2 (2025): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v20i2.23100

Abstract

This research addresses the persistent issue of corporate tax aggressiveness, focusing on companies listed Indonesia’s property and real estate sector. The primary objective is to analyze how financial distress and thin capitalization influence tax aggressive practices among firms listed on the Indonesia Stock Exchange during the 2021-2023 period. Adopting a quantitative methodology with purposive sampling, the study utilizes multiple linear regression to analyze data from a sample of 96 companies. Financial distress is found to have a statistically significant and positive impact on tax aggressiveness, while thin capitalization does not exhibit a considerable influence. These findings suggest the need for more targeted tax regulations and enhanced oversight. Future research is encouraged to include additional variables and broaden the sample to cover multinational firms for a more comprehensive understanding of tax aggressiveness behavior.
Peran Sistem Pengendalian Internal dalam Mitigasi Risiko Fraud : Studi Kasus Proyek Waingapu Rachmawati, Aqila; Syaiful Akbar, Fajar
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 3 (2025): Edisi September 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v3i1.2134

Abstract

Fraud in construction projects is a serious risk that can undermine the efficiency and accountability of project implementation. Internal control systems play a crucial role in preventing fraud, particularly in procurement and budget utilization processes. This study aims to evaluate the internal control system implemented by PT. Bangun Mitra Persada in the execution of the Waingapu Project and to assess its effectiveness in preventing fraudulent practices. This research adopts a descriptive qualitative approach, with data collected through semi-structured interviews with one internal company informant. The results show that the internal control system is implemented strictly through direct supervision by the company owner over all project expenditures, regardless of their scale. Each transaction must receive direct approval from management and must refer to the pre-established Budget Plan (RAB). In addition, employees’ understanding of market prices and their close relationships with vendors contribute to maintaining cost efficiency and reducing fraud risks. These findings indicate that direct leadership involvement, compliance with budget planning documents, and strict documentation control are key factors in effectively preventing fraud within project operations.
Tantangan Digitalisasi dalam Pencatatan Biaya Proyek pada PT. Bangun Mitra Persada Aini, Syarifah; Syaiful Akbar, Fajar
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 3 (2025): Edisi September 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v3i1.2135

Abstract

This study aims to examine the various challenges encountered by PT. Bangun Mitra Persada in its efforts to digitize project cost recording processes. Despite handling large-scale construction projects worth billions, the company still relies on manual data entry through Microsoft Excel. Employing a qualitative case study approach, data were gathered through semi-structured interviews, limited field observations, and document analysis. The findings reveal three primary obstacles to digitalization: limited human resource capabilities, a perception that the current business scale does not justify digital systems, and the prevalence of inefficiencies and errors within the manual process. The research highlights that the barriers to digital adoption are not solely technical but also deeply rooted in organizational readiness and internal work culture. Conceptually, the study extends the application of the Technology Acceptance Model (TAM) and Organizational Readiness theory within the context of small to medium-sized enterprises (SMEs) in the construction sector. Practically, it provides actionable insights for system developers and policymakers in designing adaptive and field-relevant digital transformation strategies.
Pengaruh Pengetahuan Perpajakan, Sanksi Pajak, dan Insentif Pajak terhadap Kepatuhan Wajib Pajak PBB-P2 Kota Surabaya Putri, Farshanda Shalihati; Akbar, Fajar Syaiful
Al-Buhuts Vol. 21 No. 1 (2025): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v21i1.4873

Abstract

This reasearch intends to investigate the effects of taxation knowledge, tax penalties, and tax incentives on compliance with land and building taxes in Surabaya. The research methodology employed is quantitative in nature. The population under scrutiny consists of all taxpayers of PBB-P2 in Surabaya, totaling 645,140 individuals registered with the Surabaya City Regional Revenue Agency in 2024. Through probability sampling, specifically simple random sampling, a sample of 100 taxpayers was selected, with sample size intend to the Slovin. Data collected by through a questionnaire distributed to respondents, who are PBB-P2 taxpayers in Surabaya City. The questionnaire will be administered via an online platform using Google Form through social media channels, allowing respondents flexibility in providing their responses. The collected data underwent analysis using multiple regression analysis, processed using SPSS Version 29. The findings of the study reveal that taxion knowledge and tax penalties exert a significant impcat on compliance with land and building taxes, while tax incentives do not impact compliance with these taxes.
Can Bigger Be Safer? Firm Size and Financial Ratios in Distress Prediction Rahmah, Tarissa Aqilla; Akbar, Fajar Syaiful
Economics, Business, Accounting & Society Review Vol. 4 No. 2 (2025): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v4i2.201

Abstract

The declining performance of Indonesia’s consumer cyclicals sector, highlights the sector’s increasing exposure to financial distress amid global economic slowdown and inflationary pressures. Previous studies have largely focused on manufacturing firms and leverage variables, leaving a research gap concerning liquidity, profitability, and firm size as predictors of financial distress in post-pandemic market conditions. This study aims to examine the effect of liquidity, profitability, and firm size on financial distress among consumer cyclicals companies listed on the Indonesia Stock Exchange between 2021 and 2023. A quantitative approach was employed using purposive sampling, resulting in 117 firm-year observations. Financial distress was measured by the modified Altman Z″-Score, while multiple linear regression was used to test the hypotheses after confirming classical assumptions. The results reveal that liquidity and firm size have a significant negative effect on financial distress, whereas profitability exerts a positive influence, suggesting that higher profits may not always translate into financial stability if accompanied by inefficient capital or debt management. Collectively, these variables explain 64.5% of the variation in financial distress, confirming their combined predictive relevance. The study contributes to the refinement of signaling and agency theory by demonstrating that liquidity and firm size act as stabilizing signals of financial health, whereas profitability may misrepresent true resilience. Practically, the findings guide investors, managers, and regulators in developing risk-mitigation and monitoring strategies to strengthen financial sustainability in volatile sectors.
Kecenderungan Mahasiswa Akuntansi Melakukan Kecurangan Akademik Dengan Pendekatan Fraud Pentagon Rizqi, Nayla Fadhlika; Akbar, Fajar Syaiful
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 8, No 2 (2025): April 2025 - September 2025
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v8i2.25535

Abstract

Tujuan Penelitian: bertujuan untuk memahami kecenderungan mahasiswa akuntansi melakukan kecurangan akademik dengan pendekatan fraud pentagon dengan memahami faktor tersebut, langkah strategis dapat dirancang untuk meminimalkan risiko kecurangan akademikMetode Penelitian: adalah kuantitatif, dimana data diperoleh melalui pendistribusian kuesioner ke mahasiswa akuntansi, kemudian dianalisis menggunakan teknik statistik untuk menguji pengaruh masing-masing variabel.Originalitas/Novelty: Penelitian ini menggabungkan teori Fraud Pentagon dalam konteks kecurangan akademik mahasiswa, yang masih jarang dibahas secara bersamaan. Hasil Penelitian: Berdasarkan hasil temuan, ditemukan adanya pengaruh positif signifikan dari faktor-faktor dalam pendekatan Fraud Pentagon (seperti tekanan, kesempatan, rasionalisasi, kemampuan, dan arogansi) terhadap kecenderungan mahasiswa akuntansi melakukan kecurangan akademik. Implikasi: Dapat menjadi dasar bagi perumusan kebijakan akademik yang lebih efektif, seperti penguatan pengawasan ujian, penerapan sistem anti-plagiarisme, serta sanksi edukatif. Institusi juga disarankan mengadakan pembinaan etika secara berkelanjutan guna menanamkan nilai integritas pada mahasiswa.  Research Objective: to understand the tendency of accounting students to commit academic fraud using the fraud pentagon approach. By understanding these factors, strategic measures can be designed to minimize the risk of academic fraud.Research Method: quantitative, where data was obtained through the distribution of questionnaires to accounting students, then analyzed using statistical techniques to test the influence of each variable.Originality/Novelty: This study combines the Fraud Pentagon theory in the context of academic cheating among students, which has rarely been discussed together.Research Findings: Based on the findings, there is a significant positive influence of the factors in the Fraud Pentagon approach (such as pressure, opportunity, rationalization, ability, and arrogance) on the tendency of accounting students to engage in academic cheating. Implications: This can serve as a basis for formulating more effective academic policies, such as strengthening exam supervision, implementing anti-plagiarism systems, and imposing educational sanctions. Institutions are also advised to conduct ongoing ethics training to instill integrity values in students.
PENGARUH PROGRAM PEMUTIHAN, KESADARAN WAJIB PAJAK DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Arfiyanti, Diass Hendika; Akbar, Fajar Syaiful
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 2 (2024): Edisi Mei - Agustus 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i2.4209

Abstract

Penelitian bertujuan untuk menganalisis dampak program pemutihan, kesadaran wajib pajak,dan sosiaslisasi perpajakan terhadap kepatuhan wajib pajak kendaraan bermotor di kantorSAMSAT Surabaya Timur. Penelitan menggunakan metode kuantitatif dengan melakukanpenyebaran kuisioner dan sampel penelitian sebanyak 106 responden. Analisis dan pengujianhipotesis menggunakan analisis regresi linear berganda pada SPSS 26. Hasil penelitianmenunjukkan bahwa program pemutihan dan kesadaran wajib pajak berpengaruh positif terhadapkepatuhan wajib pajak. Namun, sosialisasi perpajakan tidak berpengaruh positif terhadapkepatuhan wajib pajak. Tetapi secara simultan, ketiga variabel tersebut berpengaruh positifterhadap kepatuhan wajib pajak kendaraan bermotor di SAMSAT Surabaya Timur.
IMPLIKASI PENCEGAHAN KECURANGAN DANA DESA DENGAN PELAPORAN YANG TRANSPARAN DAN KOMITMEN DALAM BEROGANISASI Rahmawan, Faris; Syaiful Akbar, Fajar
SUSTAINABLE Vol 4 No 1 (2024): Volume 4 No 1, Mei 2024
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v4i1.22418

Abstract

This research aims to understand the implications or influence of transparent reporting and organizational commitment on preventing village fund fraud. The research used a quantitative method with the population in this study consisting of all village officials in Palang District totaling 197 people by taking 72 samples using a purposive sampling technique which requires the duties and main duties of village officials who have a role in village funds. This research uses primary data, namely through a questionnaire by conducting analysis using the SPSS version 26 application with multiple linear regression analysis. The results of the analysis show that transparent reporting has a relationship or influence, while commitment within the organization has no relationship or no influence on preventing village fund fraud.
Pengaruh Return on Asset, Current Ratio, Debt to Equity Ratio, Firm Size terhadap ketepatan waktu pelaporan keuangan Fahrizal, Ilham; Akbar, Fajar Syaiful
Nautical : Jurnal Ilmiah Multidisiplin Indonesia Vol. 2 No. 3 (2023): Nautical: Jurnal Ilmiah Multidisiplin Indonesia
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/nautical.v2i3.825

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh return on asset, current ratio, debt to equity ratio, dan firm size terhadap ketepatan waktu pelaporan keuangan. Objek penelitian ini adalah laporan keuangan perusahaan sektor perdagangan, jasa, dan investasi yang terdaftar di Bursa Efek Indonesia tahun 2019-2021. Teknik pengambilan sampel menggunakan eknik purposive sampling dengan 21 sampel laporan keuangan yang memenuhi kriteria. Teknik analisis menggunakan analisis regresi logistik dengan bantuan IBM SPSS 25. Hasil penelitian menunjukkan bahwa debt to equity ratio dan firm size tidak berpengaruh signifikan terhadap ketepatan waktu pelaporan keuangan. Di sisi lain, return on asset dan current ratio berpengaruh signifikan terhadap ketepatan waktu pelaporan keuangan.
Pengaruh Cash Flow dan Profitabilitas Terhadap Cash Holding Perusahaan Property dan Real Estate Rizky Camelia; Fajar Syaiful Akbar
Al-Buhuts Vol. 20 No. 1 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i1.4641

Abstract

This study examines the effect of capital expenditure, cash flow, leverage, and profitability on the company's cash holding. This research uses a quantitative approach method. The population in this study is all property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2020 – 2022. The sampling technique uses the purposive sampling method, with predetermined criteria obtained samples of 34 companies. The data used is secondary data obtained from the financial statements of the companies that are sampled. The data were analyzed using multiple linear regression analysis techniques with the help of SPSS 23 software. The result of this study is that profitability has a significant effect on cash holding because the significance level of profitability is 0.042 < 0.05 and t-stat value of 2.058 > 1.985 (table t value). Meanwhile, Capital expenditure has no effect because the significance level is 0.064 > 0.05 and the t-stat value is 1.873 < 1.985 (table t value). Cash flow does not affect cash holding because the significance level of cash flow is 0.977 > 0.05 and t-stat value is 0.029 < 1.985 (table t value). Leverage does not affect cash holding because the significance level is 0.101 > 0.05 and the t-stat value is -1.658 < 1.985 (table t value).
Co-Authors Adristi Fitri Rukmaningtyas Aisyah Almaghfiroh Moediono Alfira Rizky Amalia Alifyandi Firdhaus Amalia, Alfira Rizky Andita Cahyasari Pradana Putri Angelia Fortunata Arisman Anisa Aprilia Arfiyanti, Diass Hendika Arifani Salica Putri Winarno Arya Pratama Putra Audy Herlina Puspitasari Bryan Yafet Widiawira Camelia, Rizky Charis Al Farizi Della Putri Veronika Desi Natalia Tampubolon Desi Natalia Tampubolon Devia Ratna Sari Dinda Novyasari Maharani Dinda Novyasari Maharani Dwi Suhartini Enjelly Talitha Callista Erlita Alif Mawaddah Fahrizal, Ilham Fariz Isyraqi Aryasandi Febi Yogi Pratiwi Gabrena Septi Aulia Galuh Candra Mustika Dewi Gezza Insan Muttaqin Gloria Angelina Theresia Gusti Dian Prayogi Hero Priono, Hero I. Wikartika Imami , Prima Rizki Imami, Prima Rizki Ira Wikartika Khanida, Marisha Maharani, Eriza Nabila Maharani, Shavira Aisyah Masyaila Laurensia Zuhri Mayzura Rahma Aulia Putri Moediono, Aisyah Almaghfiroh Muhamad Risa Farhan Muhammad Fathur MUSLIMIN Muslimin Muslimin Nabilah Sarah Hafizhah Nahdah Na&#039;ilah Roihanah Narisyah Evita Zharah Natalia Dwi Wulandari Natasha Angelina Susilo Natasya Oktavina Tirza Dinda Pratiwi Naura Bilqis Tasyakurina Nur Maryam, Yasmin Nurul Ainun Nafisah Nurul Izzah Pingkan Ardhana Rheswari Pradana Putri, Andita Cahyasari Putri , Rizma Fatmawati Putri, Farshanda Shalihati Rachmawati, Aqila Rahmah, Tarissa Aqilla Rahmawan, Faris Rahmawati, Dyah Rama Aji Pradana Ratnawati, Dyah Rima Angelia Haq Rindu Reza Budiarti Rizky Camelia Rizqi, Nayla Fadhlika Saiful Anwar SAIFUL ANWAR Sheva Rajaby Eliya Trenggono Sjafii, H. Sjafii, H. Sofyan, Afis Sri Trisnaningsih Sri Trisnaningsih Susilo, Natasha Angelina Syafia Maharani Syarifah Aini Tarissa Aqilla Rahmah Tasya Dwi Puspita Umi Nur Fryda Kusli Rochmah Yulianto, Irfan Tri Zakharia Vito