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All Journal Jurnal Strategi Akuntansi JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Syntax Literate: Jurnal Ilmiah Indonesia 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) Bima Journal : Business, Management and Accounting Journal 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 ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Maisyatuna Jurnal Pengabdian Masyarakat SENSASI Atestasi : Jurnal Ilmiah Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis 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 Environmental Science 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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Pengaruh Dewan Komisaris, Dewan Direksi, Diversitas Gender Dewan Komisaris Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan (Studi Pada Perusahaan LQ45 Yang Terdaftar Di BEI Pada Tahun 2020-2023) Nahdah Na'ilah Roihanah; Fajar Syaiful Akbar
Journal of Economic, Bussines and Accounting (COSTING) Vol. 7 No. 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11810

Abstract

Dalam mencapai tujuan kegiatan usaha, perlu memperhatikan pengelolaan yang baik sehingga dapat meningkatkan kinerja keuangan perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh dewan komisaris, dewan direksi, diversitas gender dewan komisaris dan ukuran perusahaan terhadap kinerja keuangan perusahaan yang terdaftar di Bursa Efek Indonesia yang termasuk dalam indeks LQ45 pada periode 2020-2023. Populasi yang digunakan adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia yang termasuk dalam indeks LQ45 pada periode 2020-2023. Jenis data yang digunakan dalam penelitian ini adalah data sekunder. Jumlah populasi penelitian yang diperoleh sebanyak 64 perusahaan. Pengumpulan data dalam penelitian ini menggunakan metode dokumentasi dengan menggunakan metode purposive sampling untuk mendapatkan hasil sampel yang sesuai dengan kriteria penelitian. Terdapat 25 perusahaan yang memenuhi kriteria sebagai sampel penelitian. Metode analisis yang digunakan adalah analisis regresi linier berganda. Dari hasil penelitian diketahui bahwa dewan komisaris tidak berpengaruh terhadap kinerja keuangan perusahaan, sedangkan dewan direksi, diversitas gender dewan komisaris dan ukuran perusahaan berpengaruh terhadap kinerja keuangan perusahaan.
Good Corporate Governance dan Tax Avoidance : Systematic Literature Review Maharani, Eriza Nabila; Akbar, Fajar Syaiful
MDP Student Conference Vol 4 No 2 (2025): The 4th MDP Student Conference 2025
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v4i2.11217

Abstract

Tax avoidance is a series of legitimate actions aimed at reducing tax liabilities. Although legally tax avoidance does not violate the rules, this practice is often considered unethical because it can reduce the potential for state tax revenues that should be used for the public interestThis research seeks to examine the potential of effective corporate governance in preventing tax avoidance through a systematic review of existing empirical studies.This summary helps the author understand that various aspects of good corporate governance such as the audit committee, board of directors, board of commissioners, and ownership structure have a significant impact on tax avoidance in the business
The Role of Public Accounting Firm Quality and Managerial Ownership on the Integrity of Financial Statements in Insurance Companies listed on the IDX Desi Natalia Tampubolon; Fajar Syaiful Akbar
Journal of Economics, Business, and Government Challenges Vol. 4 No. 02 (2021): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v4i2.197

Abstract

The intent of the discussion of the study this is to understand and prove empirically the “The influence of management ownership and the eff ect of the quality of the public accounting firm (KAP) on the Integrity of Financial Statements in insurance companies listed on the IDX”. The discussion of this study applies the “quantitative method”. The type of data applied in the discussion of this study is “secondary data”. The discussion of this study uses the object of research, namely, “insurance companies for the period 2015-2019” and the research subject is “Financial Statements and Independent Auditor Reports for the 2015-2019 period obtained from IDX”. The sampling technique used in the discussion of this study applies the purposive sampling method”. Researcher using “14 insurance companies listed on the Stock Exchange 2015-2019 period” with 5 years of observation, which means the total sample in this study discussion a linear regression analysis”, using SmartPLS 2.0.M3 software. The findings in the discussion of this study show how the “Influence of Managerial Ownership (X1) variable has been shown to have a negative and significant effect on the Integrity of Financial Statements (Y), and the Influence of Public Accounting Firm Quality (X2) variable has been shown to have positive and significant effect on the Integrity of Financial Statements (Y)”.
Peran Green accounting dalam Meningkatkan Kualitas Sustainability Report Maharani, Shavira Aisyah; Akbar, Fajar Syaiful
Atestasi : Jurnal Ilmiah Akuntansi Vol. 8 No. 2 (2025): April - September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v8i2.1577

Abstract

Tujuan: This study aims to examine the effect of green accounting on the quality of sustainability reports among publicly listed companies in Indonesia during the 2021–2023 period. Green accounting is measured using three indicators: environmental operational costs, research and development (R&D) costs, and recycling costs. Desain Penelitian dan Metodologi: A quantitative approach was employed, utilizing secondary data collected from the annual reports and sustainability reports of 43 purposively selected companies listed on the Indonesia Stock Exchange (IDX). The study employs simple linear regression analysis to assess the partial effect of green accounting on the quality of sustainability reports. Hasil dan Pembahasan: The findings indicate that green accounting has a positive and significant influence on the quality of sustainability reports. These results highlight the strategic role of green accounting in enhancing corporate accountability and environmental disclosure practices. The study supports the relevance of integrating environmental costs into financial reporting as part of sustainable business practices. Implikasi: Future research is encouraged to explore other influencing factors such as stakeholder pressure or corporate governance, as well as to extend the scope across different sectors and countries for broader generalization.
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/jipak.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): 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.
Co-Authors Ade Irma Agustian 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 Jauza Purwanurhadi Khanida, Marisha Lailatul Rushaj Maharani, Eriza Nabila Maharani, Shavira Aisyah Masyaila Laurensia Zuhri Mayzura Rahma Aulia Putri Mochamad Apriadi Rachmawan Putra Moediono, Aisyah Almaghfiroh Mufida Dian Pertiwi Muhamad Risa Farhan Muhammad Fathur MUSLIMIN Muslimin Muslimin Nabilah Sarah Hafizhah Nahdah Na'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 Pramesti, Anisa Frieda Hadi Putri , Rizma Fatmawati Putri, Farshanda Shalihati Putri, Rizma Fatmawati 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 Salsabilla Ayu Wishmilia 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 Widiantoro, Nawaal Fakhri Yulianto, Irfan Tri Zakharia Vito