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Nauli, Pigo
Universitas Lampung
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Smart School Community: Inovasi Layanan Katering, Kantin, Laundry, dan Abudemen Berbasis Aplikasi Pigo Nauli; Muhammad Ikhsan; Ninuk Dewi K
Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2025): Oktober : Jurnal Pengabdian Masyarakat
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/abdimas45.v4i2.5082

Abstract

Schools, as part of the educational ecosystem, play an important role in building economic and social sustainability within their environment. However, many non-academic services in schools are still managed manually, such as student katering, laundry, school transport, and minimarkets. This community service activity aims to develop and assist the use of a web- and Android-based Supply Chain Management (SCM) Information System at SDIT Permata Bunda 2 under the Daarul Hikmah Foundation. The system is designed to integrate all non-academic school services by involving local SMEs, parents, and teachers. The implementation method includes needs analysis, system design, application training, and technical assistance. The results show that the training improved partners’ understanding of digital SCM concepts and application usage. Currently, the system is in the development and testing stage for feature improvement. The implementation of this SCM system is expected to improve service efficiency, strengthen stakeholder collaboration, and support the school’s sustainability program.
Pengaruh Akuntabilitas, Kompetensi Sumber Daya Manusia dan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan Blud Puskesmas Se-Kota Metro Lampung Mirany; Fajar Gustiawaty Dewi; Pigo Nauli
ROE: Research of Economics and Business Vol. 1 No. 2 (2025): (October) ROE: Research of Economics and Business
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/roe.v1i2.80

Abstract

This study aims to analyze the influence of accountability, human resource competency, and accounting information systems on the quality of the financial reports of Public Health Centers (BLUD) in Metro City. A mixed methods approach was used, with data collection techniques using questionnaires, documentation, and in-depth interviews. Quantitative data were analyzed using multiple linear regression, while qualitative data were analyzed using triangulation and thematic interpretation techniques. The results showed that accountability had no significant effect on the quality of financial reports. Conversely, human resource competency and accounting information systems had a significant and positive influence on the quality of financial reports. This underscores the importance of strengthening the technical capacity of human resources and utilizing technology-based information systems to increase the transparency and reliability of public sector financial reports. This study recommends improving technical training, updating information systems, and strengthening a culture of reporting integrity within the BLUD environment.  
Peran Kinerja Keuangan dan Struktur Aset sebagai Prediktor Agresivitas Pajak Emiten Sektor Kesehatan di Indonesia Reza Arliantari; Pigo Nauli
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 6 No. 1 (2026): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v6i1.3521

Abstract

This study aims to analyze the effect of profitability, leverage, fixed asset intensity, and liquidity on tax aggressiveness in health sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. The sampling method used was purposive sampling with two criteria, namely 1) healthcare companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024, 2) health sector companies that disclosed the information needed by researchers from 2021 to 2024, resulting in 35 health companies as research samples with a total of 119 observation data during the four-year observation period. The data analysis technique used was panel data regression using EViews 12 software and SPSS v26. The results showed that profitability did not have a significant effect on tax aggressiveness. Meanwhile, leverage, fixed asset intensity, and liquidity had a significant positive effect on tax aggressiveness. Furthermore, profitability, leverage, fixed asset intensity, and liquidity significantly affect tax aggressiveness. These findings are in line with agency theory, which states that differences in interests between companies and the government can trigger tax aggressiveness.
Determinants of Local Government Financial Independence: A Literature Review Astuti, Sisca Mia; Dewi, Fajar Gustiawaty; Nauli, Pigo
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 3 (2025): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v5i3.943

Abstract

This study aims to examine the determinants of local government financial independence in Indonesia by synthesizing empirical evidence from recent studies published between 2021 and 2025. Local government financial independence is a key objective of fiscal decentralization, reflecting the ability of regional governments to finance public services and development activities through locally generated revenue while reducing dependence on central government transfers. This study focuses on five main determinants frequently discussed in the literature, namely local taxes, investment, government size, population, and intergovernmental transfers. A narrative literature review approach is employed to analyze and compare findings from fifteen selected empirical studies that investigate these variables across different regional contexts in Indonesia. The results indicate that local taxes consistently have a positive and significant effect on financial independence, highlighting their importance as a sustainable source of local revenue. Intergovernmental transfers are also found to support financial independence in the short term. In contrast, the effects of investment, government size, and population remain mixed and context-dependent, suggesting the influence of governance quality, demographic structure, and regional characteristics. This study contributes to the literature by providing an integrated understanding of recent findings and identifying research gaps that may guide future empirical research and policy formulation aimed at strengthening local government financial independence.
Integrated Reporting State Owned Enterprises: Trends, Theories, and Methodologies from Recent Literature Anggun Trisnani; Rindu Rika Gamayuni; Nauli, Pigo
International Journal of Economics, Business and Innovation Research Vol. 5 No. 01 (2026): December - January, International Journal of Economics, Business and Innovatio
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i01.2670

Abstract

This study aims to present a comprehensive mapping of the development of Integrated Reporting (IR) studies during the 2020–2025 period through a Systematic Literature Review (SLR) approach. This study identifies publication trends, methodological approaches, institutional contexts, and theoretical frameworks used in recent IR studies, with particular attention to research focusing on state-owned enterprises (SOEs). From the results of screening 1,390 documents indexed in the Scopus database, 42 articles met the inclusion criteria for further analysis. The findings show a significant increase in the number of IR publications since 2022, with a dominance of quantitative approaches and the use of stakeholder theory as the main conceptual basis. Research involving SOEs shows interesting dynamics, where developed countries emphasize governance and regulation, while developing countries tend to use IR as a means of legitimacy and transparency. This study concludes that IR continues to develop as a strategic reporting framework that bridges financial and non-financial aspects, with important implications for the public sector. These findings provide theoretical and practical contributions, and offer a relevant future research agenda, especially in the context of increasing SOE accountability.
Work Flexibility, Work–Life Balance, and Job Outcomes among Generation Z Auditors in Indonesian Habibie, Muhammad; Nauli, Pigo
Journal of Accounting Science Vol. 10 No. 1 (2026): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v10i1.2037

Abstract

General Background: The increasing turnover rate among Generation Z auditors in Indonesian accounting firms reflects a growing mismatch between traditional auditing work systems and younger employees’ expectations for flexibility and work–life balance, as the auditing profession is commonly characterized by rigid working hours and intensive workloads that may weaken auditors’ loyalty and job satisfaction. Specific Background: Although work flexibility is increasingly recognized as an important human resource practice, empirical studies in the auditing profession particularly in the Indonesian context, remain limited and have not sufficiently explained its role in shaping auditors’ attitudes and outcomes. Knowledge Gap: There is a lack of empirical evidence explaining the underlying mechanism linking work flexibility to auditor loyalty and job satisfaction, especially regarding the mediating role of work–life balance among Generation Z auditors. Objective: This study aims to examine the effect of work flexibility on auditor loyalty and job satisfaction, with work life balance serving as a mediating variable. Methods: Using a quantitative approach, data were collected from 120 Generation Z auditors working in Indonesian accounting firms and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). Results: The findings show that work flexibility has a positive effect on work–life balance and auditor loyalty but does not have a direct effect on job satisfaction; instead, work–life balance fully mediates the relationship between work flexibility and job satisfaction. Novelty: This study extends Social Exchange Theory in the auditing context by demonstrating that work flexibility is perceived primarily as a form of organizational support rather than a direct source of job satisfaction. Implication: Practically, the study suggests that implementing flexible work arrangements can enhance auditors’ well-being, strengthen organizational loyalty, and support the retention of Generation Z talent in Indonesian accounting firms.
Co-Authors Aan Juanda Agung Abadi Kiswandono anggun novita sari Anggun Trisnani Astuti, Sisca Mia Dewi, Fajar Gustiawaty Dharma, Fitra Eldam Pradana Fajar Gustiawaty Dewi Fajar Gustiawaty Dewi Lindrianasari Mirany Muhammad Habibie Muhammad Ikhsan Neny Desriani Ni Lu Gede Juliasih Ninuk Dewi Kesumaningrum Nurhasanah Nurhasanah Putri Zaviera Azzahra Reni Oktavia Reza Arliantari Rindu Rika Gamayuni Rizky Prabowo S.Pd. M Kes I Ketut Sudiana . Salma Karina Seputra Sudrajat sudrajat Tika Zelin Fitriyana Tri Utari Yuliansyah Yuliansyah