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All Journal Jurnal Penelitian Ekonomi dan Bisnis Global Review of Islamic Economics and Business FINANCIAL : JURNAL AKUNTANSI Abdimasku : Jurnal Pengabdian Masyarakat
Andika, Arditya Dian
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Industrial & Manufacturing Engineering Social Sciences

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Examining the Influence of Locus of Control and Perceived Behavior Control on Fraud Prevention with Whistleblowing as an Intermediate Variable: A Case Study of PT. Lintang Kejora Semarang Andika, Arditya Dian; Martadi, Nana Storada Dwi; Paramita, Patricia Dhiana; Ratnawati, Juli
Jurnal Penelitian Ekonomi dan Bisnis Vol. 9 No. 1 (2024): March 2024
Publisher : Universitas Dian Nuswantoro Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jpeb.v9i1.9515

Abstract

This study investigates the intricate relationship between locus of control, perceived behavior control, and fraud prevention, with whistleblowing as a mediating construct. The research adopted a comprehensive sampling strategy known as a census approach, which encompassed the entirety of the employee population at PT. Lintang Kejora, comprising a total of 100 individuals, thereby ensuring their inclusion as research respondents. The data analysis methodologies employed in this study comprised two-stage least-squares regression and path analysis. The results of the data analysis indicate that locus of control and perceived behavior control exert a partially positive and statistically significant influence on whistleblowing. However, locus of control and perceived behavior control do not appear to have a significant impact on fraud prevention. Additionally, whistleblowing exhibits a positive and statistically significant influence on fraud prevention. Nevertheless, whistleblowing does not mediate the impact of locus of control and perceived behavior control on fraud prevention to a significant extent. These findings shed light on the multifaceted interplay between individual psychological attributes, whistleblowing, and fraud prevention within organizations. Addressing these implications can aid in the development of more effective strategies for preventing and managing fraud in organizational settings. Keywords:locus of control, perceived behavior control, personal cost, whistleblowing, fraud prevention 
Edukasi Bagi Mahasiswa Pengelolaan Perhotelan Tentang Pemilihan Supplier Bahan Makanan Hotel Setiawan, Aries; Prawitasari, Dian; Andika, Arditya Dian; Nuryanto, Imam; Aminah Rizkia Puspita Sari, Raden Ayu; Ratnawati, Juli; Setiarso, Ichwan; Suharnawi, Suharnawi
ABDIMASKU : JURNAL PENGABDIAN MASYARAKAT Vol 8, No 2 (2025): MEI 2025
Publisher : LPPM UNIVERSITAS DIAN NUSWANTORO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62411/ja.v8i2.3023

Abstract

Salah satu jenis penginapan yang permintaannya sangat meningkat adalah hotel, bertumbuhnya permintaan terhadap jasa penginapan salah satunya dilatar belakangi karena meningkatnya industri pariwisata. Untuk meningkatkan permintaan tamu maka dari sisi layanan makanan untuk tamu hotel, banyak faktor juga yang membutuhkan perhatian seperti kualitas bahan makanan yang berpengaruh pada cita rasa yang dihasilkan. Untuk mendapatkan komoditi bahan makanan yang bagus maka pihak hotel perlu memilih suplier yang mampu diberikan kepercayaan dalam memasok bahan makanan. Untuk mendapatkan komoditi bahan makanan yang bagus maka pihak hotel perlu memilih suplier yang mampu diberikan kepercayaan dalam memasok bahan makanan. Program edukasi ini bertujuan untuk memberikan bekal pengetahuan bagi para mahasiswa dalam bertindak melalui proses pengambilan keputusan pemilihan supplier. Pengambilan keputusan tentang pemilihan supplier dari sejumlah variabel dengan metode simple additive weigting mampu menciptakan hasil keputusan yang obyektif. Peningkatan pengetahuan melalui  edukasi mampu memberikan informasi yang lebih yang tidak diperoleh dalam perkuliahan.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN TINGKAT HUTANG TERHADAP TAX AVOIDANCE (Studi Kasus Pada Perusahaan Pertambangan yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2023 Triningsih, rizka adila; Andika, Arditya Dian; Ratnawati, Juli; Suhartono, Entot
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 11 No 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v11i1.687

Abstract

This study aims to analyse the effect of profitability, company size, and debt level on tax avoidance of mining companies on the indonesia stock exchange (IDX) during the period 2020-2023. The research uses a quantitative approach with secondary data obtained from the company's financial statements. The sample was determined by purposive sampling method, resulting in 131 observation data from 52 companies. The independent variables of this study include profitability as measured using ROA, company size as measured by the natural log of total assets, and debt level as measured by DER. The dependent variable is tax avoidance as measured by CETR. The analysis technique is panel data regression model using Eviews 12. The results showed that profitability, company size, and debt level do not have a significant influence on tax avoidance. This research contributes to the taxation and corporate finance literature, as well as being a reference for company management and policy makers. Keywords: tax avoidance, profitability, company size, debt level.
Governance and Tax Strategies: The Role of Firm Size in Affecting Tax Aggressiveness among Sharia-Listed Firms Ratnawati, Juli; Hernawati, Retno Indah; Andika, Arditya Dian
Global Review of Islamic Economics and Business Vol. 13 No. 2 (2025)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/grieb.2025.132-04

Abstract

This study investigates how corporate governance mechanisms influence tax aggressiveness in sharia-compliant firms listed on the Jakarta Islamic Index (JII), while examining the moderating role of firm size. Using a census sampling approach covering all JII-listed companies from 2022 to 2024, the research analyzes 90 firm-year observations. Multiple regression and moderated regression analyses test the direct and interaction effects of institutional ownership, independent commissioners, and audit committees on tax aggressiveness. The findings reveal that while institutional ownership does not significantly affect tax aggressiveness, the presence of independent commissioners and effective audit committees significantly reduces it. Firm size does not moderate these relationships, indicating that robust governance practices remain essential regardless of organizational scale. Importantly, this study integrates Islamic ethical principles such as justice (ʿadl), trustworthiness (amanah), accountability (hisbah), and the pursuit of public welfare (maslahah) to highlight the ethical dimensions of tax compliance in sharia-compliant firms. The results underscore the need for governance frameworks that not only meet regulatory requirements but also align with Islamic moral obligations, promoting transparency, fairness, and responsible corporate behavior.
Co-Authors Aminah Rizkia Puspita Sari, Raden Ayu Entot Suhartono Imam Nuryanto Juli Ratnawati Martadi, Nana Storada Dwi Patricia Dhiana Paramita Prawitasari, Dian Retno Indah Hernawati Setiarso, Ichwan Setiawan, Aries Suharnawi Suharnawi Triningsih, rizka adila