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All Journal International Journal of Evaluation and Research in Education (IJERE) Jurnal Ekonomi The Indonesian Accounting Review 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 Ilomata International Journal of Management Study & Accounting Research Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Journal Research of Social Science, Economics, and Management Jurnal Ekonomi, Teknologi dan Bisnis Jurnal Perpajakan dan Keuangan Publik 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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Beyond credentials: fraud prevention among certified internal auditors in Indonesia's prosecution service Nila Kencana Putri; Agustin Fadjarenie
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 12 No. 1 (2026): 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: 10.29210/020267195

Abstract

When prior studies found fraud prevention weak, their samples pooled au-ditors of mixed certification, experience, and training, so the weakness could always be attributed to credential deficits. This study held credentials con-stant by design. All 75 internal auditors in Indonesia’s prosecution service holding auditor certification, at least five years of oversight experience, and risk-based audit training (the entire qualified subpopulation of a 285-auditor frame) answered a 28-item, five-point Likert questionnaire developed from validated frameworks. Responses were analysed with partial least squares structural equation modelling; common method bias was assessed statis-tically, significance multiplicity-corrected. Organisational culture, internal control effectiveness, the role of internal audit, risk-based audit, and audit quality were each positively and significantly associated with fraud preven-tion (statistically indistinguishable standardised coefficients, 0.209 to 0.247), explaining 79.2% of its variance. Yet every construct mean sat at the lower edge of the high category (3.420 to 3.760), lowest for risk-based audit, whose weakest item, risk-assessment-based annual audit planning, de-scribes a condition set by the institution rather than a skill its auditors lack. The residual weakness cannot be attributed to missing credentials; future research may test, with objective outcomes, institutional conditions beyond the perceptions measured here: whistleblowing-system effectiveness, lead-ership integrity, and sanction enforcement.
Taxpayer Compliance in Indonesia's Agricultural Sector: Roles of Digital Administration, Tax Morale, and Perceived Sanctions Fitri Yulianti; Agustin Fadjarenie
Ilomata International Journal of Management Vol. 7 No. 2 (2026): April 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v7i2.2255

Abstract

Tax compliance in Indonesia remains a persistent challenge, particularly among business entities operating in sectors characterized by complex transactions and varying degrees of formalization, such as agricultural production facilities (saprotan). The specific context of this sector has received limited empirical attention, particularly regarding how digital tax administration and behavioral factors jointly shape compliance behavior. This study aims to examine the influence of digital tax administration systems, tax morale, and perceived tax sanctions on taxpayer compliance among saprotan businesses in Indonesia. Adopting a quantitative research design, this study utilizes census data collected through a structured questionnaire distributed to all identified saprotan businesses in several regions on the island of Java, yielding 97 valid responses from owners or directors who make tax-related decisions. The data were analyzed using statistical application SmartPLS 3 to assess the validity and reliability of the measurements and the structural relationships between the variables. The results indicate that the quality of digital tax administration, tax morale, and tax sanctions each have a positive and statistically significant influence on taxpayer compliance in the sector. By empirically testing these relationships in the context of agricultural production facilities, this study offers sector-specific evidence supporting the relevance of technology-based, psychological, and deterrent mechanisms in explaining compliance behavior, while providing focused implications for the design of digital tax reforms, taxpayer education, and consistent enforcement strategies in similar semi-formal business environments.
Co-Authors Ak. S.E. Desak Nyoman Sri Werastuti . Albert Albert Alifia Ainun Nisa 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 Dyah Rizkyan Dewi Eltin Yuli Astuti Erna Sofriana Imaningsih Fatimah, Nina Ferry Fiardani Faufik Fitri Yulianti Fitri Yulianti Handayani, Wike IRWANSYAH Laili, Mohammad Khafid Leo Nardus Rowa Lewar Lin Oktris Lucky Nugroho Mappayunki, Ratna Mohammad Khafid Laili Muhammad Fatoni Muhammad, Zikri Nanda Fatar Julaidi Nila Kencana Putri Nina Fatimah Noor Hazlina Ahmad Oon Sarwono Patria Priambudi Permana, Dedi Petrus Paternus Wogo Rachmadani, Citra Rahmiyatus Syukra Raymond Trilaksana, Ahmad Rohim, Aprillia Fajar Ronny Andesto Ronny Andesto Siahaan, Antoni Sri Marti Pramudena Suryadi Suryadi Wike Handayani Wiwik Utami Yulia Apni Nur Anisah Yusoff, Yusliza Mohd Zuha Rosufila Zuha Rosufila Bt Abu Hasan