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Perencanaan, Penganggaran dan Estimasi Keuangan Holiawati, Holiawati; Ruhiyat, Endang; Tatariyanto, Firman
Abdimisi Vol. 5 No. 2 (2023): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Perencanaan, Penganggaran dan Estimasi (PPE) dapat meningkatkan perencanaan strategis dan mengurangi risiko timbulnya budgetary slack sesuai tujuan perusahaan dalam memberikan pelayanan kepada masyarakat. Kegiatan Pengabdian Kepada Masyarakat (PKM) dilaksanakan dengan menggunakan metode pemaparan materi dan diskusi serta pendampingan pada PT Medikarya Utama yang memiliki Rumah Sakit Bhakti Medicare. Pelatihan dan pendampingan dilaksanakan dalam kerangka meningkatkan pemahaman atas PPE. Sebagai civitas akademika, Tim PKM Program Studi Magister Akuntansi mencoba berkontribusi untuk berkontribusi dalam memberikan edukasi akuntansi keuangan khususnya atas penerapan PPE kepada pihak-pihak yang membutuhkan. Peningkatan pengetahuan atas perencanaan, penganggaran tentunya akan menjadi keniscayan. Sumber daya manusia yang memahami dan memiliki kompetensi dalam implementasi Perencanaan, Penganggaran dan Estimasi akan meningkatkan tata kelola dan akuntabilitas perusahaan kepada masyarakat. Kata Kunci: penganggaran; budgetary slack; rumah sakit Abstract Finansial Planning, Budgeting and Estimating. Planning, Budgeting, and Estimating (PBE) can improve strategic planning and reduce the risk of budgetary slack arising following the company's goals in providing services to the community. PKM activities are carried out using the method of presenting material and discussion as well as mentoring at PT Medikarya Utama which owns the Hospital. Training and mentoring are carried out within the framework of increasing understanding of PBE. As an academic community, the PKM of the Master of Accounting Study Program tries to contribute to providing financial accounting education, especially regarding the application of PBE to parties who need it. Increasing knowledge of planning and budgeting will of course be a necessity. Human resources who understand and have competence in implementing Planning, Budgeting, and Estimating will improve corporate governance and accountability to the community Keywords: budgeting; budgetary slack; hospital

The Impact of the Covid-19 Pandemic and Fintech Adoption on Financial Performance Moderating by Capital Adequacy Sunardi, Nardi; Tatariyanto, Firman
International Journal of Islamic Business and Management Review Vol. 3 No. 1 (2023)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibmr.v3i1.620

The research objective was to determine the impact of the Covid-19 Pandemic and Fintech Adoption on Company Performance and Capital adequacy as a Moderating Variable in Indonesian Government Banking. This type of research is quantitative. Objects of Government Commercial Banks registered on the Indonesian Stock Exchange (IDX) in the 2012-2021 period. The data analysis method uses the panel data regression analysis method with the ordinary least squares (OLS) approach or the common effect model, fixed effect model, and random effect model. Data processing using the MS.Exel 2010 statistical software assistance application program includes the creation of tables and graphs for descriptive analysis with statistical processing with EVIEWS version 10. The results show that Fintech Adoption (FA) partially has a positive and significant effect on Financial Performance, the Covid-19 Pandemic 19 (COV) partially Has no negative effect on Financial Performance, Covid-19 Pandemic, and Fintech Adoption Simultaneously Has a Positive and Significant Effect on Financial Performance, Capital Adequacy (CAR) moderates Fintech Adoption (FA) on Financial Performance, Capital Adequacy (CAR) moderated the Covid-19 Pandemic (COV) on Financial Performance in Indonesian Government Banking

Capabilities of Data Quality Assurance Section and Performance of Unit in the Directorate General of Taxes: The Moderating Role of Data Quality Utami, Nugraheni Dwi; Arifin, Imam; Tatariyanto, Firman
Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Vol. 6 No. 2 (2025): April: Harnessing Data, Enhancing Compliance, and Empowering Policy
Publisher : Directorate General of Taxes

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v6i2.913

Identifying data quality drivers is increasingly crucial for DGT because it helps achieve goals, maintain taxpayer compliance, increase efficiency, and improve business process accuracy. This study aims to identify whether strategic resources within an organisation influence its ability to achieve sustainable performance. Using the resource-based view theory, this study tests a moderated mediation model to examine the role of data quality on the relationship between the capabilities of the PKD Section at the tax office and the performance of that office at various locations in Indonesia. The proposed research model was validated using online surveys and structural equation modeling. The results indicate that the capabilities of the PKD Section significantly contribute to performance improvement through a path other than data. However, there is still a need to improve data quality within an organisation. Most notably, the findings demonstrate that the PKD Section's capabilities correlate with improving data quality management; however, users have not utilized the data produced by the PKD Section, nor have they supported analysis to enhance performance. Our findings confirmed that achieving data quality requires more than a technical standpoint. Instead, it must be viewed within a broader organisational framework encompassing management, resources, and culture. This research expanded the theoretical scope of capabilities and performance by introducing the concept of data quality management, which includes aspects such as planning, monitoring, assurance, and improvement. Additionally, we incorporated data quality aspects, such as data accuracy, timeliness, completeness, consistency, uniqueness, and validity, that meet the requirements of data users.

The Influence of ESG and Dividend Policy on Firm Value: The Moderating Role of Financial Performance in Multinational Consumer Goods Companies Listed in Indonesia and Malaysia (2019–2023) Misrudi, Misrudi; Tatariyanto, Firman; Nofryanti, Nofryanti
Majalah Ilmiah Bijak Vol. 22 No. 1: March 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/bijak.v22i1.4644

This study aims to test whether there is an influence of Environment, Social and Governance (ESG) and Dividend Policy on Company Value (PBV) with Financial Performance (ROA) as a moderating variable. This study uses samples of Indonesian and Malaysian manufacturing companies respectively during the period 2019-2023. The sample was taken using a purposive sampling method, so the number of samples used in this study was 125 financial reports and sustainability reports from 25 (Indonesia 18 and Malaysia 7) manufacturing companies during the period 2019-2023. Hypothesis testing used in the study uses panel data regression analysis and moderated regression analysis (Moderated Regression Analysis) with the help of E-VIEWS software. The results of the hypothesis test prove that in Indonesia ESG and dividend policy have no effect on PBV. However, there are differences in Indonesia and Malaysia. Then the results of the test together (Indonesia and Malaysia) ROA is unable to strengthen ESG against PBV and ROA is able to strengthen Dividend Policy against PBV.

Company Performance Moderates the Relationship between Carbon Emission Disclosure and Eco-Efficiency on Company Value Lesmana, Indra; Nofryanti, Nofryanti; Tatariyanto, Firman
PINISI Discretion Review Volume 8, Issue 2, March 2025
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/pdr.v8i2.72072

This study examines the moderating role of company performance in the relationship between carbon emission disclosure, eco-efficiency, and firm value, with Return on Assets (ROA) as the moderating variable. The research focuses on non-financial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2023 period. Using a causal associative quantitative approach, panel data regression analysis was conducted with EViews version 13 to test direct and interaction effects. The findings reveal that eco-efficiency has a statistically significant partial effect on enhancing firm value. In contrast, carbon emission disclosure exhibits no significant impact on firm value. Furthermore, company performance (ROA) fails to moderate or strengthen the relationship between carbon emission disclosure, eco-efficiency, and firm value. These results suggest that eco-efficiency practices play a critical role in driving corporate valuation, whereas carbon emission disclosures remain undervalued by market stakeholders. The study highlights the need for firms to prioritize operational eco-efficiency over voluntary environmental disclosures to align sustainability efforts with financial outcomes. This research provides empirical insights for corporate managers, investors, and policymakers to refine strategies that integrate environmental accountability with value creation in emerging markets.

Pengaruh Karakteristik Perusahaan, Kompensasi Eksekutif, dan Preferensi Risiko Eksekutif terhadap Penghindaran Pajak Wadi, Indra; Tatariyanto, Firman; Nofryanti, Nofryanti
Jurnal MADANI: Ilmu Pengetahuan, Teknologi, dan Humaniora Vol 8 No 1: Maret 2025
Publisher : Lembaga Kajian Demokrasi dan Pemberdayaan Masyarakat (LKD-PM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33753/madani.v8i1.416

The purpose of this research is to explore the influence of company characteristics, executive compensation, and executive risk preferences on tax avoidance practices. An empirical study was conducted on companies in the industrial and energy sectors listed on the Indonesia Stock Exchange during the period 2019–2023. The sample analyzed consisted of 65 companies with a total of 325 data points, processed using the Eviews-12 software. A quantitative approach was applied using the panel data regression method as the main analysis technique, The findings show that executive risk preferences have a high impact and significant influence on tax avoidance. The interaction between company characteristics and executive compensation on tax avoidance does not have a significant effect but the coefficient value is positive, it will increase the value of tax avoidance. While the results of the interaction between company characteristics and executive risk preferences on tax avoidance do not have a significant effect but the coefficient value is negative, it will decrease the value of tax avoidance. Abstrak Tujuan penelitian ini untuk mengeksplorasi pengaruh karakteristik perusahaan, kompensasi eksekutif, maupun preferensi risiko eksekutif pada praktik penghindaran pajak. Kajian empiris dilakukan pada perusahaan sektor perindustrian maupun energi yang tercatat di Bursa Efek Indonesia selama periode 2019–2023. Sampel yang dianalisis berjumlah 65 perusahaan dengan total 325 data, diproses dengan digunakannya perangkat lunak Eviews-12. Pendekatan kuantitatif diterapkan dengan metode regresi data panel sebagai teknik analisis utama. Temuan menunjukkan bahwasanya preferensi risiko eksekutif mempunyai dampaknya yang tinggi dan berpengaruh signifikan pada penghindaran pajak, sementara karakteristik perusahaan maupun kompensasi eksekutif tidak menunjukkan pengaruhnya yang tinggi. Interaksi antara karakteristik perusahaan dan kompensasi eksekutif terhadap penghindaran pajak tidak berpengaruh signifikan tapi nilai koefisien nya positif maka akan meningkatkan nilai penghindaran pajak. Sedangkan hasil interaksi antara karakteristik perusahaan dengan preferensi risiko eksekutif terhadap penghindaran pajak tidak berpengaruh signifikan tapi nilai koefisien nya negatif maka akan menurunkan nilai penghindaran pajak. Kata Kunci: Karakteristik, Kompensasi, Preferensi Risiko Eksekutif, Penghindaran Pajak

Increasing the Competitiveness of MSMEs in Depok City Through Digital Marketing, Financial Technology, and Artificial Intelligence Lesmana, Rosa; Tatariyanto, Firman; Syahnego, Syahnego
JIMF (Jurnal Ilmiah Manajemen Forkamma) Vol. 8 No. 3 (2025): JIMF (Jurnal Ilmiah Manajemen Forkamma)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/frkm.v8i3.51234

The purpose of this study is to determine the partial and simultaneous effects of the variables digital marketing, financial technology and artificial intelligence on improving the competitiveness of MSMEs in Depok City. This study employs a quantitative approach. The object of analysis consists of 190 MSME actors in Depok City. Data were collected through questionnaires. The analysis method uses SEM, and the analytical tool is LISREL version 8.80. The results indicate that, partially, the digital marketing variable does not have a positive and significant effect on improving the competitiveness of MSMEs in Depok City, and the same applies to the financial technology variable. However, artificial intelligence has a positive and significant effect on the competitiveness of MSMEs in Depok City. Simultaneously, digital marketing, financial technology and artificial intelligence have a positive and significant influence on increasing the competitiveness of MSMEs in the city of Depok.

Transformation of the Role of Internal Auditors in Oversight of Financial Management and Fraud Prevention Sugianto, Yanie; Sugiyanto, Sugiyanto; Tatariyanto, Firman
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9466

This study examines the transformation of the role of internal auditors (APIP) in overseeing financial management and preventing fraud within the FOLU Net Sink 2030 Program of the Ministry of Forestry, a results-based climate financing initiative. Using a qualitative case study approach, the research explores how internal auditors adapt from traditional compliance-oriented functions toward more strategic and consultative roles as trusted advisors. Data were collected through in-depth semi-structured interviews with internal auditors and relevant officials, supported by document analysis and qualitative data processing using NVivo. The findings indicate that, although internal auditors conceptually understand their oversight mandate in the FOLU and Results-Based Contribution (RBC) framework, fraud prevention practices remain largely focused on administrative controls and post-factum verification. Structural constraints, including limited data interoperability, restricted access to donor information, and the absence of explicit regulatory mandates for APIP oversight of climate-related grants, constrain the effectiveness of preventive fraud control. The study further reveals that the transformation of the internal audit role is gradual, evolutionary, and highly influenced by program dynamics rather than formal regulation. Internal auditors have begun to perform advisory, risk warning, and accompaniment functions for implementing units; however, capabilities in digital fraud detection and technical verification of Measurement, Reporting, and Verification (MRV) are still developing. Conceptually, the study contributes an “APIP Assurance–Advisory Continuum” model and introduces the notion of a “Digital-Governance Enabler,” highlighting the importance of data integration, multidisciplinary competence, and digital adaptation in strengthening oversight of climate finance programs. These findings underscore the need for regulatory reform, risk-based auditing, and enhanced digital governance to improve fraud prevention and accountability in results-based environmental programs.

PENGARUH COLLATERALIZABLE ASSETS, FREE CASH FLOW, DAN KEPEMILIKAN MANAJERIAL TERHADAP KEBIJAKAN DIVIDEN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI(STUDI KASUS PADA PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020–2024) Aziz, Abdul; Tatariyanto, Firman; Rosini, Iin
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/gfem9k11

Penelitian ini bertujuan untuk menganalisis pengaruh collateralizable assets, free cash flow, dan kepemilikan manajerial terhadap kebijakan dividen dengan good corporate governance sebagai variabel moderasi pada perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia selama periode 2020–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan memanfaatkan data sekunder. Populasi penelitian mencakup seluruh perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia, dengan sampel sebanyak 23 perusahaan yang ditentukan melalui metode purposive sampling. Periode pengamatan selama lima tahun menghasilkan total 115 unit observasi. Data dianalisis menggunakan regresi data panel dan Moderated Regression Analysis (MRA) untuk menguji pengaruh langsung maupun peran moderasi good corporate governance, dengan bantuan perangkat lunak EViews 12. Hasil penelitian menunjukkan bahwa kepemilikan manajerial berpengaruh signifikan terhadap kebijakan dividen, sedangkan collateralizable assets dan free cash flow tidak berpengaruh signifikan. Selain itu, good corporate governance tidak terbukti memoderasi hubungan antara ketiga variabel independen tersebut dengan kebijakan dividen pada perusahaan sektor consumer non-cyclicals. Temuan ini mengindikasikan bahwa variasi kebijakan dividen pada sektor tersebut lebih banyak dipengaruhi oleh karakteristik internal perusahaan dibandingkan oleh peran mekanisme tata kelola perusahaan sebagaimana diukur dalam penelitian ini.

Regulatory Consistency in Tax Crime Enforcement: Judicial Decisions, Financial Sanctions, and Taxpayer Compliance Nofryanti; Tatariyanto, Firman
Indonesian Financial Review Vol. 5 No. 2 (2025)
Publisher : Yayasan Pendidikan Penelitian Dan Pengabdian Al-amsi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55538/ifr.v5i2.129

This study examines judicial consistency in tax crime enforcement as a determinant of regulatory credibility and taxpayer compliance in Indonesia. Despite the central role of criminal sanctions as an ultimum remedium, variations in judicial decisions may weaken enforcement signals and reduce deterrence. Using qualitative content analysis on 22 Supreme Court decisions (2020–2023), this study evaluates sentencing patterns, proportionality of financial penalties, and their alignment with statutory provisions. The findings reveal substantial disparities in fines and imprisonment, particularly under Article 39, where sanctions frequently fall below statutory multipliers. In contrast, Article 39A demonstrates relatively strong consistency. These inconsistencies reduce predictability, weaken deterrence, and potentially undermine voluntary compliance. This study contributes to the literature by integrating legal enforcement analysis with financial regulation theory, highlighting the importance of judicial coherence in strengthening regulatory credibility and sustaining public finance governance.

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