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All Journal Jurnal Manajemen dan Agribisnis Indonesian Journal of Business and Entrepreneurship (IJBE) Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal JMM (Jurnal Masyarakat Mandiri) International Journal of Social Science and Business International Journal of Supply Chain Management JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Journal of Humanities and Social Studies JIA (Jurnal Ilmiah Akuntansi) Jurnal Ilmiah Manajemen Kesatuan Jurnal Aplikasi Bisnis dan Komputer Essence: Entrepreneurship and Small Business Research for Economic Resilience Journal of Governance, Taxation, and Auditing Multidisiplin Pengabdian Kepada Masyarakat (M-PKM) Atestasi : Jurnal Ilmiah Akuntansi
Rochman Marota
Universitas Pakuan
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Nursing Public Health Social Sciences Transportation Other

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Investor's Decisions on Financial Reporting: Merger, Aquisition and Consolidation Marota, Rochman
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 2 (2024): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i2.1022

Abstract

This study examines the critical role of financial reporting quality in influencing investor decision-making during mergers, acquisitions, and consolidations (M&A). The primary goal is to explore how financial reporting's transparency, accuracy, and relevance affect investor confidence and strategic decision-making in complex corporate transitions. The study aims to provide comprehensive insights into the interplay between financial reporting practices and investor behavior by integrating technical and behavioral perspectives. The study adopts a qualitative systematic literature review approach, drawing on secondary data from peer-reviewed journal articles and books. It evaluates key factors such as transparency, financial literacy, and innovations in reporting practices, including integrated reporting and externality accounting, to understand their impact on investor decision-making. The findings highlight that high-quality financial reporting reduces uncertainty and fosters investor trust. Transparent reporting assists investors in identifying risks and opportunities and bridges the gap between corporate disclosures and investor expectations. Discussions reveal investors' behavioral dynamics, differences between institutional and individual decision-making, and the importance of innovative reporting practices in promoting sustainability and accountability. The study has significant practical implications for companies, regulators, and investors. Companies can adopt innovative reporting strategies to attract and retain investors, while policymakers are encouraged to harmonize global reporting standards to enhance reliability and comparability. For investors, the findings underscore the critical role of financial literacy in interpreting complex financial reports. Future research should explore empirical evidence and investigate the long-term impacts of innovative reporting practices across industries and regions.
Foreigners, Morals, and Audit: A Trilogy of Controlling Transfer Pricing Practices in Indonesia Marota, Rochman; Supriyanto, Joko
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1874

Abstract

Transfer pricing practices remain a critical issue in international taxation, particularly for firms operating in emerging markets such as Indonesia. This study examines the influence of foreign ownership, tax morale, and audit quality on transfer pricing practices among companies listed on the Indonesia Stock Exchange (IDX). Grounded in agency theory, the study explores how conflicts of interest between management, shareholders, and tax authorities shape cross-border transfer pricing decisions. Using a quantitative approach with panel data regression analysis, the results show that all proposed hypotheses are supported. Foreign ownership has a positive effect on transfer pricing practices, indicating that multinational ownership structures facilitate profit shifting to lower-tax jurisdictions. Tax morale negatively affects transfer pricing behavior, suggesting that strong ethical values function as internal controls that limit aggressive tax avoidance. Audit quality also significantly constrains unfair transfer pricing practices, as high-quality auditors, particularly Big Four firms, serve as effective monitoring mechanisms that reduce information asymmetry. These findings highlight the importance of strengthening corporate governance and managerial integrity to enhance fiscal compliance. From a policy perspective, tax authorities are encouraged to intensify supervision of foreign-affiliated firms and promote greater transparency through enhanced sustainability and tax reporting.
Foreigners, Morals, and Audit: A Trilogy of Controlling Transfer Pricing Practices in Indonesia Rochman Marota; Joko Supriyanto
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1874

Abstract

Transfer pricing practices remain a critical issue in international taxation, particularly for firms operating in emerging markets such as Indonesia. This study examines the influence of foreign ownership, tax morale, and audit quality on transfer pricing practices among companies listed on the Indonesia Stock Exchange (IDX). Grounded in agency theory, the study explores how conflicts of interest between management, shareholders, and tax authorities shape cross-border transfer pricing decisions. Using a quantitative approach with panel data regression analysis, the results show that all proposed hypotheses are supported. Foreign ownership has a positive effect on transfer pricing practices, indicating that multinational ownership structures facilitate profit shifting to lower-tax jurisdictions. Tax morale negatively affects transfer pricing behavior, suggesting that strong ethical values function as internal controls that limit aggressive tax avoidance. Audit quality also significantly constrains unfair transfer pricing practices, as high-quality auditors, particularly Big Four firms, serve as effective monitoring mechanisms that reduce information asymmetry. These findings highlight the importance of strengthening corporate governance and managerial integrity to enhance fiscal compliance. From a policy perspective, tax authorities are encouraged to intensify supervision of foreign-affiliated firms and promote greater transparency through enhanced sustainability and tax reporting.
PENINGKATAN KEMAMPUAN TENAGA AKUNTANSI UNTUK PELAPORAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) DI KELOMPOK SEKOLAH MENENGAH KEJURUAN KOTA BOGOR Rochman Marota; Halimah Tus Sadiah
Multidisiplin Pengabdian Kepada Masyarakat Vol. 1 No. 02 (2022): Multidisiplin Pengabdian Kepada Masyarakat, Juni-September 2022
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/pkm.v1i02.423

Abstract

Dana Bantuan Operasional Sekolah (BOS) diperuntukan bagi sekolah untuk mengatasi beban biaya pendidikan demi tuntasnya wajib belajar dua belas tahun. Saat ini pemerintah mulai melakukan sistem online untuk pelaporan dana BOS. Kemajuan teknologi mendorong pemerintah untuk dapat menghimbau para penerima BOS melaporkan penggunaan dana tepat waktu. Skema program pengabdian kepada masyarakat ini adalah Program Kemitraan Masyarakat (PKM) untuk membantu pelaporan Dana BOS di Sekolah Menengah Kejuruan (SMK) Grafika Mardi Yuana, Kota Bogor. Permasalahan utama Mitra adalah: 1). Format Laporan Offline kurang lengkap. 2). Kurangnya kemampuan IT pada tenaga Akuntansi untuk pembuatan laporan online. 3). Terdapatnya kesalahan penggunaan dana yang tidak terlaporkan. Solusi yang ditawarkan untuk mengatasi permasalahan mengenai manajemen dana BOS di SMK Mitra yaitu pelatihan dasar dan menengah tentang microsoft excel dan akuntansi keuangan untuk pelaporan offline. Kegiatan PKM ini akan meningkatkan kemampuan IT dan akuntansi untuk tenaga akuntansi dibidang pelaporan keuangan dana BOS baik secara offline maupun online sebesar 85%, yang diukur setelah pelaksanaan kegiatan BOS fund was intended for every school in Indonesia with the aim of overcoming the burden of education costs for the completion of the twelve-year compulsory education. Currently, the government is starting to implement an online system for reporting BOS funds. Technological advances encourage the government to be able to urge BOS recipients to report the use of funds on time. This community service program scheme is the Community Partnership Program (PKM) to assist in reporting BOS Funds SMK Grafika Mardi Yuana, Bogor. The main problems were: 1). Offline Report Format is incomplete. 2). Lack of IT skills in accounting staff for online report generation. 3). There are errors in the use of funds that are not reported. The solutions offered to overcome problems regarding BOS fund management in the SMK, conducted basic and intermediate training on Microsoft Excel and financial accounting for offline reporting. This PKM activity will increase IT and accounting capabilities for accounting staff in the field of financial reporting of BOS funds both offline and online by 85%, that measured after finishing these activities.
Co-Authors Agung Fajar Ilmiyono Akbar Sugih Miftahul Huda Akhsanul Khaq Amelia Rahmi Amelia Rahmi Asep Alipudin Ayursila Maiyarash Citra Sukmadilaga Dewi Syafrani Arbi Sagala Gandhy, Abel Halimah Tus Sadiah Halimah Tus Sadiah Hamzah Ritchi Hari Gursida Hendro Sasongko Holyness Nurdin Singadimedja Indah Setiarini Erganda Johari, Razana Juhaida Joko Supriyanto Joko Supriyanto Juska Meidy Enyke Sjam Marimin , Monica Ani Lestari Muhammad Alam Mauludina Mutiara Puspa Widyowati Nyoman Adhi Suryadnyana Pramono, Agus Setyo Prasetyo, Buntoro Hari Priatna, Angka Razana Juhaida Johari Retno Martanti Endah Lestari Rizky Fisa Abadi Salsabila Fakhirah Kirana Sjam, Juska Meidy Enyke Sunarta, Ketut Supriadi, Taufiq Suryadnyana, Nyoman Adhi Taufiq Supriadi Tjut Awaliyah Zuraiyah uswatun khasanah Vinna Oktaviani Yanto Sugianto Yetty Husnul Hayati Yuli Wahyuni Zahra Nur Azizah Kamilah Zaini, Oktori Kiswati Zul Azhar