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All Journal JURNAL ILMIAH M-PROGRESS JURNAL BISNIS & AKUNTANSI UNSURYA Jurnal Ilmiah Manajemen Ubhara Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia Jurnal Disrupsi Bisnis JRABA Eduvest - Journal of Universal Studies Sinergi International Journal of Logistics Sinergi International Journal of Economics JURNAL MITRA MANAJEMEN Jurnal Bakti Dirgantara Logistica : Journal of Logistic and Transportation
Tutik Siswanti
Universitas Dirgantara Marsekal Suryadarma
Aerospace Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Mechanical Engineering Neuroscience Social Sciences Transportation Other

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The Influence of Earning Opacity and Tax Planning on Accrual Quality with Debt Cost As A Moderating Variable in Energy Sector Companies (Idxenergy) Listed on The Indonesia Stock Exchange From 2019-2022 Siswanti, Tutik; Murwaningsari, Etty
Eduvest - Journal of Universal Studies Vol. 5 No. 3 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i3.51001

Abstract

This study aims to measure the effect of earning opacity and tax planning on accrual quality with debt cost as a moderation variable in Energy Sector Companies (IDXENERGY) listed on the Indonesia Stock Exchange. The sample of this study is based on 184 annual observations of companies listed on IDX in Indonesia during the period 2019-2022. This study uses a panel regression model to test the hypothesis. The results show that earning opacity with proxi earning aggressiveness significantly affects the quality of accrual. Meanwhile, tax planning has no effect on the quality of accruals. Meanwhile, debt costs are not able to moderate the influence of earning opacity and tax planning on accrual quality. This study makes a significant contribution to the accounting literature on how earning opacity is a factor that can have an impact on the quality of accruals which can ultimately lead to the low quality of information produced by the company.
Addressing Financial and Regulatory Challenges in Logistics Hub Development Cupiadi, Hedi; Siswanti, Tutik
Sinergi International Journal of Logistics Vol. 3 No. 1 (2025): February 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/sijl.v3i1.736

Abstract

Logistics hubs are integral to regional economic development, offering significant contributions to growth through improved connectivity, trade facilitation, and job creation. This study aims to explore the economic, infrastructural, and governance-related aspects of logistics hubs, synthesizing empirical findings from a wide range of global case studies. Using a systematic review methodology, the study examines the role of multimodal infrastructure, digital technologies, and public-private partnerships in optimizing the performance of logistics hubs. Key findings show that while logistics hubs stimulate economic growth and enhance regional competitiveness, systemic barriers such as regulatory inefficiencies and financial constraints limit their full potential. Additionally, the integration of sustainable practices and social governance is critical for ensuring long-term success. The study highlights the importance of a holistic, cross-sectoral approach to logistics hub development and offers policy recommendations for overcoming existing challenges. Future research should focus on underrepresented regions and adopt interdisciplinary methodologies to address the complex dynamics of logistics hubs in diverse contexts.
Enhancing Public Sector Outcomes through Fiscal Reform Strategies in Developing Countries Setiadi; Wijayanti, Dian; Siswanti, Tutik
Sinergi International Journal of Economics Vol. 3 No. 2 (2025): May 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/economics.v3i2.644

Abstract

Tax policy reforms have emerged as a crucial tool for enhancing public sector performance in developing countries. This study aims to synthesize recent literature on the relationship between fiscal reforms and public service outcomes. Using a narrative review methodology, we collected and analyzed peer-reviewed studies from Scopus, Web of Science, and JSTOR. Keyword-based searches and defined inclusion criteria ensured relevance and quality in the selection process. The review reveals that strategic tax reforms can significantly improve revenue generation, promote equity, and enhance public service delivery. Key themes identified include the impact of tax policy on domestic resource mobilization, the role of tax incentives in shaping public spending priorities, and the importance of institutional capacity in sustaining reforms. Evidence from countries such as Rwanda, Colombia, and Indonesia demonstrates that aligning tax strategies with governance improvements can yield measurable benefits. However, systemic challenges such as weak institutions, political instability, and limited administrative capacity persist, constraining reform effectiveness. The findings suggest that future research should incorporate mixed-methods approaches and focus on underrepresented regions and qualitative dimensions of reform. Policymakers are encouraged to adopt adaptive, inclusive, and transparent fiscal strategies tailored to local contexts. By doing so, tax reforms can serve as powerful levers for promoting equitable growth and efficient public sector performance in the face of evolving global challenges.
INFLUENCE REWARD AND CONTROL SYSTEMS ON CORPORATE PERFORMANCE: AN ORGANIZATIONAL CULTURE PERSPECTIVE Mayangsari, Sekar; Siswanti, Tutik
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 10 No 1 (2025): Jurnal Riset Akuntansi dan Bisnis Airlangga (JRABA) IN PRESS
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v10i1.72302

Abstract

This study aims to examine influence of reward systems, process and structure management control systems on organizational performance, and to analyze the moderating role of organizational culture. Sample is 205 respondents representing restaurant businesses in the JABODETABEK are were selected by purposive sampling. Data were collected through structured questionnaires and analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS). The results showed that the reward system (β = 0.399; t = 4.996; p = 0.000) and process management control systems (β = 0.095; t = 4.888; p = 0.000) a positive and significant influence on organizational performance. In contrast, the structural management control system did not influence (β = 0.044; t = 0.677; p = 0.499). Furthermore, organizational culture failed to moderate the influence of reward systems, PMCS, and SMCS on performance, with p-values of 0.898, 0.874, and 0.909, respectively. The Adjusted R² value of 0.564 indicates that 56.4% of the variation in organizational performance is explained by the changes in the independent variables included in the model. The results highlight the importance of aligning reward systems and control processes with the organizational context. Practically, the findings guide restaurant managers to implement transparent reward systems and adaptive control processes to improve performance. This study is limited by its focus restaurants in a specific region and its reliance on self-reported survey data, which may introduce response bias. Future research should consider expanding the sample across industries and regions, integrating qualitative methods, and examining other contextual variables that may strengthen the moderating role of organizational culture.
Heuristic Route Optimization Using Saving Matrix and Nearest Neighbor: Case Study at PT Harapan Jaya Multi Bisnis, Makassar Siswanti, Tutik; Fitrina, Rehani
Logistica : Journal of Logistic and Transportation Vol. 3 No. 1 (2025): January 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/logistica.v3i1.691

Abstract

Indonesia faces disproportionately high logistics costs compared to regional and global peers. This study applies Saving Matrix and Nearest Neighbor algorithms to optimize delivery routes at PT Harapan Jaya Multi Bisnis in Makassar, a key logistics hub in Eastern Indonesia. Using operational data from 2022–2023, the research consolidated 12 delivery routes into 5 optimized routes. The optimization reduced the total delivery distance from 2,772 km to 1,967 km, saving 805 km (29%), and lowered distribution costs by approximately Rp 3.5 million every five working days, resulting in a 70% increase in cost efficiency. These findings highlight the practical benefits of heuristic algorithms in addressing urban logistics inefficiencies under infrastructure constraints. However, the study is limited by reliance on company operational records and does not account for external variables such as fuel price fluctuations or seasonal demand surges. The results provide a replicable framework for logistics firms and policymakers seeking data-driven strategies to reduce logistics costs in Indonesia.
Co-Authors Adnyani Asak, Putu Rani Ari Pamungkas Arlan Siddha Bintang B Sibarani Budira Gulo Carmiat Carmiat Cupiadi, Hedi Dian Wijayanti Encop Sopiah Etty Murwaningsari Ferdi Abdullah Fitrina, Rehani Hardiyono Hardiyono Indah Suryati Kharima Kharima Nirdukita Ratnawati Nita Fauziah NUR HASANAH Nurfitri Eka Hardipamungkas Nurlela Rizani Safri Safri Sekar Mayangsari Setiadi Setiadi Setiadi Setiadi Setiadi Soehardi Soehardi Teguh Bayu Nugroho