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All Journal International Journal of Evaluation and Research in Education (IJERE) Jurnal Ekonomi Jurnal Kelautan Nasional Amalee: Indonesian Journal of Community Research & Engagement Jurnal Akuntansi Jurnal Ilmiah Akuntansi Kesatuan Al-Mal:Jurnal Akuntansi dan Keuangan Islam Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Environmental, Sustainability, and Social Science Study & Accounting Research Journal Research of Social Science, Economics, and Management Jurnal Ekonomi, Teknologi dan Bisnis International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Research Horizon Jurnal Penelitian Pendidikan Indonesia Journal of Management, Economic, and Financial Business, Management & Accounting Journal Asian Journal of Management, Entrepreneurship and Social Science E-JURNAL AKUNTANSI LAN TABUR: JURNAL EKONOMI SYARIAH Jurnal Penelitian IPTEKS
Agustin Fadjarenie
Universitas Mercu Buana
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

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Corporate scandals, leadership traits, and governance: insights from indonesian state owned enterprises (2021-2022) Dedi Permana; Rien Agustin Fadjarenie
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 4 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020244590

Abstract

The discourse on Good Corporate Governance (GCG) has increasingly become a focal point in the contemporary business landscape. State-Owned Enterprises (SOEs), as pivotal contributors to the Asian economy, continue to enhance their corporate governance frameworks to meet global standards. However, over the past few years, several Indonesian SOEs have been embroiled in corruption scandals and governance lapses, attracting substantial media scrutiny. This study investigates the impact of Corporate Scandals, Board Nationality, Industry Specialization, and CEO Narcissism on the enhancement of GCG Scores in Indonesian SOEs during the 2021-2022 period. Employing a quantitative research approach, secondary data were extracted from the annual reports of 143 Indonesian SOEs. Through purposive judgment sampling, 79 firms were selected for analysis. The study utilized multiple linear regression analysis via SPSS version 25 to examine the relationships among the variables. The empirical findings reveal that Corporate Scandals, Board Nationality, Industry Specialization, and CEO Narcissism collectively exert a significant influence on GCG Score improvements. Individually, each variable also demonstrates a substantial impact on governance enhancement. Notably, these four factors account for 67% of the variations in GCG Scores, suggesting that the remaining 33% is attributable to other determinants beyond the scope of this study. These results underscore the critical need for Indonesian SOEs to strengthen their governance mechanisms, mitigate unethical corporate practices, and cultivate leadership attributes that align with sound governance principles. Future research should explore additional variables influencing GCG performance to provide a more comprehensive understanding of corporate governance dynamics in emerging markets.
THE EFFECTIVENESS OF CORETAX IMPLEMENTATION ON TAXPAYERS THROUGH A HUMANISTIC AND VALUE-BASED GOVERNANCE APPROACH: A CRITICAL PARADIGM FRAMEWORK Diah Rizkyan Dewi; Rien Agustin Fadjarenie
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 2 (2026): April
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i2.768

Abstract

Indonesian taxation has undergone continuous reforms since 1984. It is currently in the digital transformation stage, with the Core Tax Administration System (CTAS) representing a significant initiative to digitalize tax governance. The Coretax system, as an integrated digital platform, aims to enhance the effectiveness of implementing taxpayers’ rights and obligations by automating registration, reporting, and payment procedures. Within the framework of value-based governance, this study explores how the implementation of Coretax aligns technological efficiency with humanistic values to strengthen trust, transparency, and compliance. Using a qualitative approach within a critical paradigm, this research analyzes the effectiveness of Coretax implementation from the perspective of taxpayers and tax authorities. Primary data were collected from ten informants, including representatives from the Directorate General of Taxes, corporate and individual taxpayers, and tax consultants. Data were processed using NVivo 14 to identify contextual relationships between system readiness, socialization, and humanistic value orientation. The findings reveal that the implementation of Coretax has not yet been fully effective—both in socialization and system substance—due to the limited integration of humanistic and value-based elements in policy communication and system design. The novelty of this study lies in integrating a humanistic perspective into the framework of value-based governance to assess digital fiscal transformation, offering an alternative lens for evaluating the effectiveness of Indonesia’s tax reform policies. This study highlights the need for a governance model that harmonizes digital transformation with ethical and human-centered public service values to ensure equitable taxpayer participation and sustainable fiscal reform.
Construction Claim Recognition Challenges in State-Owned Enterprises : A Case Study in Indonesian SOEs Borkat Borkat; Rien Agustin Fadjarenie
Jurnal Ekonomi, Teknologi dan Bisnis Vol. 4 No. 8 (2025): Jurnal Ekonomi, Teknologi dan Bisnis
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/jetbis.v4i8.196

Abstract

Infrastructure development is a strategic national priority in Indonesia, supported by State Capital Participation (PMN) in state-owned enterprises (SOEs), particularly in the construction sector. However, implementing PSAK 72 presents major challenges when applied to construction claims. This qualitative case study investigates how revenue from construction claims is recognized and disclosed in a SOE engaged in national infrastructure projects. Based on semi-structured interviews with board members and accounting standard-setters, the findings reveal a significant gap between PSAK 72’s normative requirements and field practices. While PSAK 72 requires sufficient evidence of performance obligations and high collectibility before recognizing revenue, in practice, revenue is recorded based on site instructions, technical progress, and managerial judgment—often without formal contract modifications. This divergence is driven by the pressure to meet performance targets and ensure financial continuity amid project funding constraints. The study contributes to the accounting literature by uncovering loopholes in claim recognition and proposing a context-sensitive governance framework. These findings offer valuable implications for regulators, auditors, and corporate governance institutions seeking to enhance transparency and alignment in public infrastructure financial reporting.
Enforcement-Prevention Asymmetry in State Financial Accountability: Empirical Evidence of Risk Management Decoupling with an Islamic Ethical Perspective Anggi Miharsa Putri; Rien Agustin Fadjarenie
Lan Tabur: JURNAL EKONOMI SYARIAH Vol. 8 No. 1 (2026): September
Publisher : LAN TABUR: Jurnal Ekonomi Syariah The Islamic University of KH. Achmad Muzakki Syah Jember, East Java. Jember Jln. Manggar Gebang Poreng 139A Patrang Jember Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53515/lt.v8i1.180

Abstract

Introduction: Indonesia’s post-pandemic economy demands increasingly higher state financial accountability to safeguard public wealth (hifz al-mal); however, a paradox emerges as governance infrastructure becomes more comprehensive while the Corruption Perception Index declines and corruption cases have increased during 2020–2023. This study aims to analyze the effects of corruption control effectiveness, Government Internal Control System maturity, risk management, and internal auditor capability on state financial accountability through an Islamic ethical governance lens. Methods: A mixed-method convergent design was employed, combining quantitative panel data regression using the Fixed Effect Model on 81 ministries/agencies for the 2021–2024 period (N = 324) with qualitative analysis based on in-depth interviews with six key informants from key oversight institutions. Results: The findings indicate that internal auditor capability, internal control system maturity, and corruption control effectiveness have positive and significant effects on accountability, whereas risk management shows no significant effect. Qualitative results confirm the dominance of enforcement mechanisms and reveal that risk management practices remain siloed and compliance-driven, highlighting a phenomenon of ethical decoupling. Conclusion: These findings demonstrate an enforcement-prevention asymmetry, where mechanisms based on active monitoring and sanctions are more effective than preventive system-based approaches. From an ethical governance perspective, this condition reflects the limited internalization of accountability values such as amanah (trust), indicating that accountability remains externally driven resembling formal hisbah (external enforcement)—rather than intrinsically embedded. Strengthening public financial governance therefore requires not only formal institutional improvements but also the integration of ethical responsibility and anti-israf (anti-wastefulness) behavior to achieve more substantive and sustainable accountability.
Redefining Corporate Tax Avoidance through Strategic Sustainability Issues Dewi W. Octaviani; Agustin Fadjarenie; Catur Widayati; Deden Tarmidi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 2 (2025): JIAKES Edisi April 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i2.3036

Abstract

This study investigates the impact of corporate sustainability practices—specifically ESG performance, renewable energy adoption, and sustainability-oriented tax strategies—on tax avoidance within Indonesia’s energy sector. It explores the intersection between fiscal strategy and environmental governance in addressing ethical and sustainability-related challenges in corporate behavior. A mixed-methods approach was employed to gain a comprehensive understanding: the quantitative component analyzed 464 firm-year observations, while the qualitative component involved semi-structured interviews with five key informants, including tax professionals and sustainability managers. The quantitative results reveal that firms with stronger ESG engagement, higher proportions of renewable energy usage, and lower effective tax rates tend to exhibit lower levels of tax avoidance. These findings are reinforced by qualitative insights, which indicate that ethical values, reputational concerns, and organizational transparency significantly influence managerial tax decisions. However, inconsistent fiscal incentives and regulatory uncertainties in Indonesia remain major barriers to integrating sustainability into corporate tax strategies. This study contributes to the literature by reframing tax avoidance not merely as a legal or financial matter, but as a strategic sustainability issue embedded in corporate governance and operations. It offers practical policy implications, highlighting the need for coherent and targeted fiscal incentives to support the clean energy transition and ethical tax conduct in emerging economies. Keywords: Tax Avoidance; ESG Performance; Renewable Energy; Sustainability Governance; Mixed-Methods Approach.
Pengaruh E-Procurement dan Profesionalisme Terhadap Efektivitas Pengadaan Barang Dan Jasa Serta Dampaknya Pada Implementasi Tatakelola Sektor Publik: Survey Pada Unit Kerja Pengadaan Barang Dan Jasa Di Lingkungan Kementrian Keuangan Republik Indonesia Ferry Fiardani Faufik; Agustin Fadjarenie
Jurnal Penelitian IPTEKS Vol. 10 No. 1 (2025): JURNAL PENELITIAN IPTEKS
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/penelitianipteks.v10i1.2282

Abstract

Pengadaan barang dan jasa merupakan kegiatan rutin yang vital dalam mendukung pembangunan ekonomi dan pencapaian Sustainable Development Goals (SDGs) di seluruh dunia. Mengingat besarnya alokasi APBN untuk kegiatan ini, pengelolaan yang efektif dan efisien menjadi krusial. Penelitian ini bertujuan membuktikan secara empiris pengaruh e-Procurement dan profesionalisme terhadap efektivitas pengadaan barang dan jasa serta dampaknya pada tata kelola sektor publik. Menggunakan metode kuantitatif dengan pendekatan survei, data dikumpulkan melalui kuesioner yang disebarkan kepada 160 Pejabat Pengelola Pengadaan di lingkungan Kementerian Keuangan, dilengkapi dengan wawancara semi terstruktur. Hasil studi menunjukkan bahwa e-Procurement dan profesionalisme berdampak positif dan signifikan terhadap efektivitas pengadaan barang dan jasa, yang selanjutnya berpengaruh positif terhadap tata kelola sektor publik. Implikasi penelitian ini menunjukkan perlunya perbaikan SOP pengadaan, terutama dalam pengendalian internal proses perekaman pengadaan insidental, serta pembangunan Knowledge Management System. Penelitian ini tidak hanya berkontribusi pada pengembangan teori tata kelola sektor publik, tetapi juga menawarkan solusi praktis untuk meningkatkan efektivitas sistem pengadaan pemerintah, yang diharapkan dapat menjadi acuan bagi pembuat kebijakan dalam merancang strategi peningkatan kualitas pengadaan barang dan jasa pemerintah, berdampak positif pada pembangunan ekonomi nasional dan pencapaian tujuan pembangunan berkelanjutan. Berdasarkan hasil penelitian yang dilakukan dapat dianalisa bahwa terdapat pengaruh yang positif dan signifikan dari akuntabilitas terhadap sistem pengadaan barang/jasa di sektor public. Pada penelitian ini juga menyimpulkan bahwa terdapat pengaruh yang positif dan signifikan antara variabel transparansi terhadap sistem pengadaan barang dan jasa.
Co-Authors Ak. S.E. Desak Nyoman Sri Werastuti . Albert Albert Anggi Miharsa Putri Apollo Daito Astuti, Eltin Yuli Borkat Borkat Borkat, Borkat CHARVIANY, Masayu Fenny Amalia Christina Catur Widayati Deden Tarmidi Dedi Permana Dewi W. Octaviani Dhina Arriyana Diah Rizkyan Dewi Dwi Setiawan Eltin Yuli Astuti Fatimah, Nina Ferry Fiardani Faufik Fitri Yulianti Handayani, Wike IRWANSYAH Laili, Mohammad Khafid Leo Nardus Rowa Lewar Lin Oktris Lucky Nugroho Mappayunki, Ratna Mohammad Khafid Laili Muhammad, Zikri Nanda Fatar Julaidi Oon Sarwono Patria Priambudi Permana, Dedi Petrus Paternus Wogo Rachmadani, Citra Rahmiyatus Syukra Raymond Trilaksana, Ahmad Rohim, Aprillia Fajar Ronny Andesto Siahaan, Antoni Suryadi Suryadi Wike Handayani Wiwik Utami Yulia Apni Nur Anisah Yusoff, Yusliza Mohd Zuha Rosufila Zuha Rosufila Bt Abu Hasan