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All Journal JURNAL PENDIDIKAN TAMBUSAI Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif MUAMALATUNA International Journal of Economy, Education and Entrepreneurship (IJE3) Journal of Applied Business, Taxation and Economics Reseach Jurnal Locus Penelitian dan Pengabdian Jurnal Riset Akuntansi dan Bisnis Indonesia Journal of Governance, Taxation, and Auditing Innovative: Journal Of Social Science Research
Bastian, Elvin
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Aerospace Engineering Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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INDEPENDENSI DAN KOMITMEN ORGANISASI: MEDIASI PENGARUH BRAINSTORMING DAN KEAHLIAN AUDITOR TERHADAP PENILAIAN RISIKO Mulyono, Agus; Yazid, Helmi; Bastian, Elvin
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 4, No 1 (2021)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

This study analyzes the effect of brainstorming and auditor expertise on fraud risk assessment with auditor independence and organizational commitment as mediating variables. The research method uses a quantitative approach with a sample of 200 auditors from the Inspectorate General of the Ministry of Education and Culture. Data was collected through a questionnaire analyzed using the Structural Equation Modeling (SEM) method. The results of this study indicate that brainstorming has a positive effect on risk assessment, brainstorming has no effect on auditor independence, and brainstorming positively affects organizational commitment. Auditor expertise has a positive effect on risk assessment, auditor expertise does not affect organizational commitment, and auditor expertise positively affects auditor independence. Auditor independence has a positive effect on risk assessment, while organizational commitment does not affect risk assessment. The results of the mediation test show that auditor independence only has a mediating effect on the auditor's expertise in risk assessment.
Does Environmental Uncertainty Play Moderating Role in Relation Between Business Strategy and Tax Avoidance HAMDIAH, Hamdiah; TJAHJONO, Mazda Eko Sri; BASTIAN, Elvin; SOLEHA, Nurhayati
Journal of Governance, Taxation and Auditing Vol. 2 No. 4 (2024): Journal of Governance, Taxation and Auditing (April - June 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i4.1055

Abstract

This research aims to analyze the effect of implementing a company's business strategy on the level of tax avoidance with environmental Uncertainty as a moderating variable. The population in this research is manufacturing companies on the Indonesia Stock Exchange in 2019-2022. The sampling technique used purposive sampling and obtained 91 companies. This quantitative research uses secondary data in the form of annual reports of manufacturing companies. The model used is panel data regression with a Random Effect (RE) testing model. This research produced three critical findings. First, the prospector strategy has a significant positive effect and is more aggressive in tax avoidance than the defender and analyzer strategies. Second, the defender strategy negatively and less aggressively influences tax avoidance compared to the prospector and analyzer strategies. Third, the relationship between business strategy and tax avoidance is moderated by environmental Uncertainty because it can strengthen the relationship between prospector strategy and tax avoidance and weaken the relationship between defender and analyzer strategies and tax avoidance. (weakening) Moreover, it can positively moderate the relationship between prospector strategy and tax avoidance (strengthening).
The Law Enforcement of Guarantees Halal Products in Indonesia Abduh, Muhammad; Bastian, Elvin
MUAMALATUNA Vol. 15 No. 2 (2023): Juli-Desember 2023
Publisher : Fakultas Syariah UIN Sultan Maulana Hasanuddin Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37035/mua.v15i2.9588

Abstract

Law No. 33 of 2014 concerning GUARANTEES Halal Products states that products that enter, circulate, and are traded in the territory of Indonesia must be halal certified, except for products with ingredients that are prohibited. Business actors who do not carry out their obligations in halal certification can be subject to administrative sanctions and criminal sanctions. Based on the provisions above, law enforcement for Halal Product Guarantee must at least look at the factors of legal certainty, enforcement officers, facilities, culture and society. The main problem in this research; First, how is the JPH law enforcement process considering that until now there are still many industrial products that have not carried out halal certification. Second, how are the procedures for applying criminal or administrative sanctions applied to products that violate the provisions of halal certification. This study aims to determine the law enforcement of halal product guarantees in Indonesia in terms of the aspects of legal certainty, justice and benefits for all economic actors in Indonesia. This study uses the method of literature review (library research), namely research based on the opinions of legal experts. The research results conclude that; first, in the process of enforcing the law on halal product guarantees, it refers to other provisions that have been presented by the government, such as PP No. 31 of 2019, PP no. 39 of 2021, Minister of Religion Regulation No. 26 of 2019, Law no. 21 of 2000, Law no. 8 of 1999. As of October 17, 2024, the imposition of sanctions on business actors who do not yet have halal certification has not been enforced, however, products that already have halal certification but commit serious violations by using illegal substances can be subject to criminal provisions since Law Number 33 of 2014 was declared effective (5 Years after stipulation). Second, criminal provisions for violations of halal-certified products can refer to Article 4a, Article 7, Article 8f, and Article 62 paragraph (1) of the Consumer Protection Law. Settlement of the criminal case also refers to the provisions of the criminal procedural law which are the territory of the general court  
Activity Based Costing (ABC) on Company Performance with Competitive Advantage as A Variable Mediation Putri, Annadia; Bastian, Elvin; Fitriyani, Fara
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 2 (2023): December 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i2.239

Abstract

This study aims to examine the effect of Activity Based Costing (ABC) on Company Performance with CompetitiveAdvantage as a Mediation variable. This research is a type of quantitative research, data collected using primary dataand questionnaires to obtain information for respondents, namely Middle Managers who work at ManufacturingCompanies located in Banten Province in Serang and Cilegon Regencies. The analytical method used is Structural Equation Modeling (SEM) with Partial Least Square (PLS) Path Modeling with SmartPLS 3.0 analysis tool. The results of this study are 1) Activity Based Costing has a positive and significant effect on company performance. 2) Activity Based Costing has a positive and significant effect on Competitive Advantage. 3) Competitive advantage has apositive and significant effect on Company Performance
Pengaruh Top Management Support dan Budaya Organisasi Terhadap Sistem Informasi Akuntansi dengan Inovasi Sebagai Variabel Moderasi Al Biruni, Raga Taqwa; Bastian, Elvin
Innovative: Journal Of Social Science Research Vol. 4 No. 6 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i6.15874

Abstract

With innovation acting as a moderating variable, the objective of this research is to ascertain how organizational culture and top management support affect accounting information systems (empirical study on hotel enterprises in Serang City and Cilegon City). This study focuses on quantitative research. The populace uses hotels in Cilegon City and Serang City. This study employed purposive sampling, and the six hotel chains that satisfied the criteria were chosen to comprise the research sample. The questionnaire that provided the core data for this study. The analytical approach used in this study is structural equation modeling using PLS using SmartPLS version 3 software. The study's findings demonstrate that organizational culture has a favorable impact on the Accounting Information System and that top management support.
Pengaruh Locus of Control, Reward System, dan Informasi Asimetri terhadap Budgetary Slack (Studi Empiris pada Industri Perhotelan di Cilegon) Nahdah, Alya; Bastian, Elvin; Sabaruddinsah, Sabaruddinsah
Jurnal Pendidikan Tambusai Vol. 9 No. 1 (2025)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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Abstract

Studi ini dilakukan guna menganalisis dampak dari tiga variabel yaitu locus of control, reward system, dan informasi asimetri terhadap fenomena budgetary slack. Penelitian dilakukan di enam hotel di Kota Cilegon dan memakai data primer dari kuesioner. Data dilakukan analisa dengan SPSS versi 26. Hasil membuktikan jika locus of control dan reward system memengaruhi dengan cara positif terhadap budgetary slack, sementara informasi asimetri memengaruhi dengan cara negatif terhadap budgetary slack.
PENGARUH PRAKTIK GREEN SUPPLY CHAIN MANAGEMENT TERHADAP KINERJA KEUANGAN DENGAN KEUNGGULAN BERSAING SEBAGAI VARIABEL MEDIASI: Studi Empiris pada Perusahaan Manufaktur di Kota Tangerang dan Kota Cilegon Maharani, Sifa; Bastian, Elvin
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 5 No 1 (2025): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v5i1.1107

Abstract

The purpose of this study is to look at the impact of green supply chain management (gscm) practices on financial performance with competitive advantage serving as a mediating variable. The sample in this study amounted to 56 respondents from middle managers in Manufacturing Companies in Tangerang City and Cilegon City using the purposive sampling method. This is a quantitative study that uses primary data gathered from questionnaire distribution responses, which were then analyzed using SmartPLS software version 4.1. The results of this study indicate that Green Supply Chain Management (GSCM) has a positive and significant effect on Competitive Advantage, Green Supply Chain Management (GSCM) has a positive and significant effect on Financial Performance, Competitive Advantage has a positive and significant effect on Financial Performance, and Competitive Advantage can mediate the relationship between the influence of GSCM on Financial Performance.
THE INFLUENCE OF GENDER DIVERSITY AND INTELLECTUAL CAPITAL ON COMPANY PERFORMANCE IN ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG) MEDIATION (STUDY ON BUMN COMPANIES 2015-2022) Dunya, Muhamad Abi; Bastian, Elvin; Soleha, Nurhayati
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 5 No. 1 (2025): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v5i1.341

Abstract

This research aims to examine the influence of gender diversity and intellectual capital on company performance in environmental, social and governance (ESG) mediation. The object of this research is state-owned companies listed on the Indonesian Stock Exchange for the period 2015-2022. This research used quantitative descriptive methods and purposive sampling techniques for sampling so that 177 research samples were obtained. The data analysis used in this research is multiple linear regression and path analysis using the Eviews 10 software tool. The results of this research show that Gender Diversity has no influence on Environmental, Social, Governance (ESG) and Intellectual Capital has an influence on Environmental, Social, Governance (ESG). Then Gender Diversity has no influence on Company Performance. Intellectual Capital has an influence on Company Performance, and Gender Diversity has no influence on Company Performance and is mediated by Environmental, Social, Governance (ESG). Intellectual Capital has an influence on Company Performance and is mediated by Environmental, Social, Governance (ESG).
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN SOLVABILITAS TERHADAP AUDIT REPORT LAG DENGAN REPUTASI KAP SEBAGAI VARIABEL MODERASI Saputra, Firman; Muchlish, Munawar; Bastian, Elvin
Jurnal Locus Penelitian dan Pengabdian Vol. 3 No. 1 (2024): jurnal locus penelitian dan pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v3i1.2421

Abstract

penelitian ini membahas faktor-faktor yang memengaruhi keterlambatan penyampaian laporan audit, yaitu ukuran perusahaan, profitabilitas, dan solvabilitas. Ukuran perusahaan mencerminkan kompleksitas organisasi, sementara profitabilitas dan solvabilitas mencerminkan kesehatan finansialnya. Reputasi kantor akuntan publik (KAP) juga diangkat sebagai variabel moderasi, mengingat pengaruhnya terhadap persepsi pemangku kepentingan terhadap kualitas audit. Penelitian ini bertujuan memberikan wawasan tentang bagaimana faktor-faktor tersebut memengaruhi audit report lag, dengan reputasi KAP sebagai potensi pembuat perbedaan dalam hubungan antara faktor-faktor tersebut. Penelitian bertujuan untuk mengetahui pengaruh ukuran perusahaan, profitabilitas, dan solvabilitas terhadap audit report lag dengan reputasi KAP sebagai variabel moderasi pada Perusahaan Manufaktur Consumery Primer & Consumery Sekunder Yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021. Penelitian ini menggunakan data sekunder yang berasal dari laporan keuangan Perusahaan Manufaktur Consumery Primer & Consumery Sekunder Yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021. Dengan menggunakan teknik pengambilan sampel metode purposive sampling. Dengan menggunakan analisis regresi MRA (Moderating Regression Analysis) dengan menggunakan aplikasi SPSS ini untuk menganalisis model moderasi dan pengujian hipotesis. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh ukuran perusahaan terhadap audit report lag, terdapat pengaruh profitabilitas terhadap audit report lag, terdapat pengaruh Solvabilitas terhadap audit report lag, reputasi KAP memoderasi ukuran perusahaan terhadap audit report lag, reputasi KAP memoderasi profitabilitas terhadap audit report lag, dan reputasi KAP memoderasi solvabilitas terhadap audit report lag.
Co-Authors Agus Mulyono Al Biruni, Raga Taqwa Dunya, Muhamad Abi Fitriyani, Fara Hamdiah Hamdiah Helmi Yazid Maharani, Sifa Mazda Eko Sri Tjahjono, Mazda Eko Sri Muhammad Abduh Munawar Muchlish Nahdah, Alya Nurhayati Soleha, Nurhayati Putri, Annadia Sabaruddinsah Sabaruddinsah, Sabaruddinsah Saputra, Firman