Article Per Year (5 Year)
p-Index From 2021 - 2026
2.217
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Keuangan Journal of Accounting Science Jurnal Akuntansi dan Keuangan (JAK) Prosiding Konferensi Nasional PKM-CSR Aptekmas : Jurnal Pengabdian Kepada Masyarakat Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Studi Pemerintahan dan Akuntabilitas Jurnal Pengabdian Masyarakat International Journal of Economics and Management Sciences International Journal of Economics, Business and Innovation Research Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Research of Economics and Business Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis Academia Open
Pigo Nauli
Fakultas Ekonomi Dan Bisnis, Universitas Lampung
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 19 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 19 Documents
Search

 1   2 
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.
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.
Integrated Reporting Quality Mediates Governance Mechanisms and Firm Value Anggun Trisnani; Rindu Rika Gamayuni; Pigo Nauli
Academia Open Vol. 11 No. 1 (2026): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.11.2026.13348

Abstract

General Background Corporate reporting has shifted toward integrated disclosure to address rising demands for transparency, accountability, and long-term value creation. Specific Background Within state-owned enterprises, complex ownership structures and restructuring programs intensify information asymmetry, making credible reporting mechanisms increasingly relevant. Knowledge Gap Prior empirical evidence on the links between corporate governance, capital structure, reporting practices, and firm value remains inconsistent, while studies rarely apply a quality-based measure of Integrated Reporting or examine its mediating role in emerging market SOEs. Aims This study examines whether Integrated Reporting quality mediates the relationships between corporate governance mechanisms, leverage, and firm value in Indonesian state-owned enterprises. Results Using panel data from 21 firms during 2021–2024 and multiple regression with Sobel testing, the findings show that board of directors, board of commissioners, audit committee, and leverage are positively associated with Integrated Reporting quality. Integrated Reporting quality is positively related to firm value and partially mediates the relationships between governance mechanisms, leverage, and firm value, while institutional ownership shows a weaker direct role. Novelty The study introduces a quality-based Integrated Reporting measurement emphasizing coherence, connectivity, and decision usefulness, extending signaling theory within the SOE context. Implications The results underscore Integrated Reporting quality as a strategic transmission mechanism linking governance and financial structure to market valuation, highlighting its relevance for transparency and long-term value creation in state-owned enterprises. Highlights: Internal oversight structures are closely associated with higher coherence and connectivity of corporate disclosures. Reporting quality functions as a transmission mechanism linking oversight arrangements and leverage to market valuation. Capital structure pressures encourage more comprehensive integration of financial and non-financial information. Keywords: Corporate Governance, Integrated Reporting Quality, Firm Value, SOEs
Unveiling the Drivers of Audit Quality in Inspectorates: An Attribution Theory Approach on APIP Competence, Work Experience, and Independence Prita Masyithah Khairunnisa; Fajar Gustiawaty Dewi; Pigo Nauli
Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Vol. 3 No. 1 (2026): (January) Jurnal Ekonomi Manajemen Bisnis dan Akuntansi
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/jemba.v3i1.90

Abstract

This study examines internal factors influencing audit quality in Indonesian Inspectorates through the lens of Attribution Theory. Although most Inspectorates have formally achieved an advanced level of institutional capability, recurring major audit findings by the Supreme Audit Agency indicate that internal audits often fail to detect early signs of financial irregularities. Based on a review of empirical studies published between 2021 and 2024, the findings show that auditor competence and work experience consistently enhance audit quality, while auditor independence demonstrates inconsistent effects due to political and structural pressures. These results suggest that audit effectiveness depends not merely on organizational capability, but on the interaction between individual auditor attributes and the surrounding institutional environment. Scientifically, this study contributes by offering an integrative Attribution Theory–based synthesis that explains why similar internal audit capability levels produce divergent audit quality outcomes in the public sector.
Analisis Intensi Penggunaan Akuntansi Berbasis Cloud pada Usaha Kecil dan Menengah Berdasarkan Model Unified Theory of Acceptance and Use of Technology Mareta Deswana Putri; Pigo Nauli
Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis Vol. 5 No. 1 (2026): Januari : Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupsim.v5i1.6243

Abstract

This research is motivated by the increasing need for efficient, flexible, and relatively low-cost accounting systems among Small and Medium Enterprises (SMEs). Cloud-based accounting is seen as being able to help SMEs improve accuracy, reporting speed, and financial decision-making. However, its utilization rate remains suboptimal. The purpose of this study is to analyze the influence of performance expectancy, effort expectancy, social influence, and facilitating conditions on the intention to use cloud-based accounting in SMEs using the Unified Theory of Acceptance and Use of Technology (UTAUT) framework. This study employed a quantitative approach with primary data collected through questionnaires from SMEs using cloud-based accounting. This data was analyzed using Partial Least Squares (PLS)-based Structural Equation Modeling (SEM) to test the measurement and structural models.The results show that performance expectancy, effort expectancy, and social influence have a significant positive effect on the intention to use cloud-based accounting, while facilitating conditions have a positive but not always significant effect on the intention to use. Therefore, the main variables driving intention to use are belief in the benefits, ease of use, and social support. The implications of this research emphasize the importance of developers and providers of cloud-based accounting services to improve features that support performance, clarify ease of use, and utilize social outreach and social recommendation strategies, while policy makers and business associations need to provide training and infrastructure support so that the adoption of cloud-based accounting in SMEs can increase.
Work Flexibility, Work–Life Balance, and Job Outcomes among Generation Z Auditors in Indonesian Muhammad Habibie; Pigo Nauli
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.
Fiscal Decentralization Revisited: Rethinking Local Tax Performance and Fiscal Autonomy for Fiscal Resilience Anggi Mega Rizki; Rindu Rika Gamayuni; Pigo Nauli
International Journal of Economics and Management Sciences Vol. 3 No. 1 (2026): February : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v3i1.1094

Abstract

Changes in intergovernmental fiscal transfer policies and the increasing emphasis on spending efficiency in Indonesia have encouraged regional governments to strengthen fiscal independence through the optimization of locally generated revenues, particularly local taxes. This study aims to evaluate local tax performance as a strategic instrument for supporting regional fiscal autonomy and fiscal resilience under fiscal decentralization. The analysis focuses on regional governments in Lampung Province during Fiscal Years 2019–2023. Using a descriptive quantitative research design, this study employs secondary data obtained from audited regional financial reports. The analytical framework applies a value for money approach to assess local tax effectiveness, complemented by growth ratio analysis to examine revenue dynamics over time. The findings indicate that local tax performance varies considerably across regions, revenue growth remains volatile, and fiscal resilience is more likely to emerge in regions where effectiveness and growth are relatively balanced. Overall, the results suggest that strengthening fiscal autonomy requires not only achieving revenue targets but also ensuring stable and sustainable local tax performance.
Co-Authors Aan Juanda Agung Abadi Kiswandono Anggi Mega Rizki anggun novita sari Anggun Trisnani Anggun Trisnani Dharma, Fitra Eldam Pradana Fajar Gustiawaty Dewi Fajar Gustiawaty Dewi Fajar Gustiawaty Dewi Lindrianasari Mareta Deswana Putri Mirany Muhammad Habibie Muhammad Ikhsan Neny Desriani Ni Lu Gede Juliasih Ninuk Dewi Kesumaningrum Nurhasanah Nurhasanah Prita Masyithah Khairunnisa Putri Zaviera Azzahra Reni Oktavia Reza Arliantari Rindu Rika Gamayuni Rindu Rika Gamayuni Rizky Prabowo S.Pd. M Kes I Ketut Sudiana . Salma Karina Seputra Sudrajat sudrajat Tika Zelin Fitriyana Tri Utari Yuliansyah Yuliansyah