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All Journal Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Students´ Journal of Accounting and Banking Proceeding SENDI_U Journal of Economic, Bussines and Accounting (COSTING) Fokus Ekonomi SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan NUSANTARA : Jurnal Ilmu Pengetahuan Sosial JURNAL PENDIDIKAN TAMBUSAI POINT Jurnal Riset Akuntansi Politala International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Ilmiah Akuntansi Peradaban Quantitative Economics and Management Studies PROFICIO: Jurnal Pengabdian Masyarakat Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JER Advances in Environmental Innovation (ANEVA) Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Arief Himmawan Dwi Nugroho
Universitas Stikubank Semarang
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Pengaruh Kesadaran Wajib Pajak, Pengetahuan Wajib Pajak, Kualitas Pelayanan, Sanksi Perpajakan, dan Motivasi Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Safitri, Nadila; Nugroho, Arief Himmawan Dwi
Jurnal Ilmiah Akuntansi Peradaban Vol 10 No 2 (2024)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v10i2.50617

Abstract

The study is intended at exploring and identifying in depth how different factors influence the level of compliance with tax obligations. To obtain representative data, a random sampling method was applied, and 100 respondents were selected to participate. Data collected from respondents was then analyzed using double linear regression techniques, which allowed researchers to measure and assess the relationship between each factor studied and compliance with tax obligations in a comprehensive manner. Specifically, high awareness of tax liability contributes greatly to increased tax compliance. In addition, in-depth knowledge of tax regulations also plays an important role in determining how obedient a person is in fulfilling his or her tax obligations. The quality of tax authorities also plays a role in improving compliance, with good service inclining to inspire taxpayers to comply more. Moreover, implementation of rigorous and consistent tax sanctions has also been shown to improve compliance with tax obligations. In other words, this study provides evidence that awareness of tax obligations, a good understanding of tax regulations, adequate quality of service from tax authorities, effective enforcement of sanctions, and individual motivation play an important role in improving tax compliance. These findings confirm the importance of focusing on these and provide valuable insights for future tax policies. Keywords: Taxpayer Awareness, Tax Knowledge, Service Quality, Tax Sanctions, Taxpayer Motivation, Taxpayer Compliance
Pengaruh Pengendalian Internal dan Good Corporate Governance terhadap Pencegahan Fraud Farochi, M. Fahmullah Fauzal; Nugroho, Arief Himmawan Dwi
Jurnal Penelitian dan Pengembangan Sains dan Humaniora Vol. 6 No. 1 (2022): April
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (253.049 KB) | DOI: 10.23887/jppsh.v6i1.46071

Abstract

Tindakan kecurangan atau fraud merupakan tindakan yang tidak etis, sehingga memberikan dampak negatif tidak hanya bagi individu, tetapi juga bagi organisasi atau lingkungan. Penelitian ini bertujuan untuk menganalisis pengaruh pengendalian internal terhadap pencegahan fraud, pengaruh good corporate governance terhadap pencegahan fraud, pengaruh pengendalian internal terhadap good corporate governance. Penelitian ini dilakukan di Bank Perkreditan Rakyat (BPR) yang tersebar di kota Semarang dan Kabupaten Demak. Penelitian ini mengunakan teknik pengumpulan data dengan penyebaran kuesioner pada BPR yang ada di kota Semarang dan Kabupaten Demak dengan terkumpulannya 118 responden. Kuesioner yang diperoleh diuji menggunakan validitasi dan reabilitas untuk menguji kelayakan data kuesioner yang diperoleh. Alat uji yang digunakan dalam penelitian ini adalah dengan menggunakan uji persyaratan analisis meliputi uji normalitas, uji multikolonieritas, uji heteroskedastisitas. Metode yang digunakan dalam analisis data adalah model analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa variable pengendalian internal berpengaruh positif dan signifikan terhadap pencegahan fraud. Hal ini ditunjukkan dengan nilai t hitung sebesar 5,236 yang lebih besar dari nilai t tabelnya sebesar 1,98027 dengan nilai signifikasi 0,00 yang lebih kecil dari 0,05. Variabel good corporate governance berpengaruh positif dan signifikan terhadap pencegahan fraud. Hal ini ditunjukkan dengan nilai t hitung sebesar 4,902 yang lebih besar dari nilai t table sebesar 1,98027 dengan nilai signifikasi 0,00 yang lebih kecil dari 0,05. Variabel pengendalian internal berpengaruh positif terhadap good corporate governance. Hal ini ditunjukkan dengan nilai t hitung sebesar 4,073 yang lebih besar dari nilai t tabel yang sebesar 1,98027 dengan nilai signifikasi 0,00 yang lebih kecil dari 0,05.
CORPORATE CHARACTERISTICS ON FIRM VALUES WITH MODERATION OF GOOD CORPORATE GOVERNANCE Lisiantara, Greg Anggana; Jaeni, Jaeni; Nugroho, Arief Himmawan Dwi; Hardiningsih, Pancawati
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 18, No 2: Desember 2023
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.18.2.209-220

Abstract

This study aims to analyze the moderating role of good corporate governance with the interaction of earning management, corporate social responsibility and debt policy on firm value in the perspective of agency theory and signaling theory. This study used a purposive sampling method with a total sample of 65 go public companies registered with The Indonesian Institute of Corporate Governance in the form of the corporate governance perception index (CGPI) for the period 2019 - 2021. The hypothesis test used is multiple regression analysis with an interaction moderation model. The results of the study prove that earning management has no effect on firm value, CSR has a positive effect on firm value, debt policy has a negative effect on change values, good corporate governance has not been proven to strengthen the effect of earning management on firm value, good corporate governance has been shown to strengthen the effect of CSR on firm value. company. On the other hand, good corporate governance is proven to weaken debt policy on firm value.
Mendeteksi Kecurangan Pelaporan Keuangan Dengan Fraud Pentagon Studi Empiris Perusahaan BUMN Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2019-2021 Mustagfiroh, Handariyatul; Nugroho, Arief Himmawan Dwi
SEIKO : Journal of Management & Business Vol 6, No 1 (2023): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i1.3666

Abstract

This study aims to examine the effect of Pentagon Fraud on Fraudulent Financial Reporting Detection. The subjects in this study are state-owned enterprises (BUMN) listed on the Indonesia Stock Exchange (IDX) with a research period of 2019-2021. The sample in this study used a purposive sampling technique with a total of 41 state-owned companies. The analysis technique in this study used Partial Least Square (PLS) with the SmartPLS 4.0.8.7 tool. This study obtained the results that (1) Financial Stability has an effect on the Detection of Fraudulent Financial Reporting, (2) Ineffective Monitoring has no effect on the Detection of Fraudulent Financial Reporting, (3) Change in CEO has an effect on the Detection of Fraudulent Financial Reporting, (4) Frequent Number of CEO's Pictures have no effect on Fraudulent Financial Reporting Detection, (5) Change of Director has effect on Fraudulent Financial Reporting Detection, (6) Change in Auditor has effect on Fraudulent Financial Reporting Detection, (7) External Pressure has effect on Fraudulent Financial Reporting Detection, (8) Nature of Industry has no effect on Detection of Fraudulent Financial Reporting, (9) Financial Target has effect on Detection of Fraudulent Financial Reporting, (10) Total Accrual Ratio has no effect on Detection of Fraudulent Financial Reporting Keywords: Fraud; Fraud Pentagon; Fraudulent Financial Reporting.
PENGARUH KOMPETENSI, INDEPENDENSI, SKEPTISME PROFESIONAL DAN STANDAR AUDITING TERHADAP KUALITAS AUDIT DI KANTOR AKUNTAN PUBLIK DI WILAYAH KOTA SEMARANG Arnold Ega Hernando; Arief Himmawan Dwi Nugroho
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 3 (2025): 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/costing.v8i3.14118

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi, independensi, skeptisisme profesional, dan standar auditing terhadap kualitas audit pada Kantor Akuntan Publik (KAP) di Wilayah Semarang. Studi ini menggunakan pendekatan kuantitatif dengan data primer sebagai sumber utama. Populasi dalam penelitian ini meliputi 30 KAP yang beroperasi di wilayah Semarang, dengan pengambilan sampel sebanyak 14 KAP yang dipilih melalui teknik purposive sampling dalam kerangka non-probability sampling. Total responden yang terlibat berjumlah 70 responden. Teknik pengumpulan data dilakukan melalui survei, dan analisis data mencakup uji kualitas data, uji asumsi klasik, analisis regresi linear berganda, serta pengujian model dan hipotesis. Pengolahan data dilakukan menggunakan perangkat lunak SPSS versi 25. Hasil penelitian menunjukkan bahwa kompetensi, independensi, skeptisisme profesional, dan standar auditing berpengaruh positif dan signifikan terhadap kualitas audit.
Analisis Faktor- Faktor Yang Mempengaruhi Minat Mahasiswa Berkarir Sebagai Akuntan Publik (Studi Kasus Pada Mahasiswa Ekonomi Akuntansi Universitas Stikubank Semarang) Sari, Putri Natalia Printania; Nugroho, Arief Himmawan Dwi
Jurnal Economic Resource Vol. 8 No. 1 (2025): March-August
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i1.1695

Abstract

Public accountants are one of the career choices for accounting graduates. However, students' decision to become public accountants is influenced by many factors. The purpose of this research is to analyze the influence of financial rewards, market considerations, work environment, and personality on the interest in becoming a public accountant. The research method uses a quantitative research type. The sample in this study is 100 accounting students from Stikubank University. The data collection technique uses a questionnaire. The data analysis technique uses multiple linear regression analysis. The research results show that partially, financial rewards, market considerations, work environment, and personality have a significant influence on the interest in becoming a public accountant. The extent of the influence of financial rewards, market considerations, work environment, and personality on the interest in becoming a public accountant is 71.7%.
Investigating Environmental Governance Impact on Financial Performance: Role of Company Size in Indonesian Palm Oil Firms Ika Sulistyawati, Ardiani; Mohammed Sultan Saif, Gehad; Himmawan Dwi Nugroho, Arief
Advances in Environmental Innovation Vol. 1 No. 1 (2024): ANEVA - September
Publisher : Analisis Data Innovation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/aneva.v1i1.108

Abstract

Objective: Drawing up on naturalistic intelligence, the New Environmental Paradigm and environmental sensitivity concepts, this paper aims to investigate their relationships among high school students in terms of differences regarding significant connections of these relations hiop with each other within limits occured by socio-demographic variables through considering substantial environments from context-based higher education oriented phenomenon.Methods: We employed a quantitative approach using path analysis to test the direct and indirect effects of naturalistic intelligence, NEP on ESI. Among students responses were collected using a validated questionnaire which was statistically analyzed to find the significance of relations.Finding: A significant positive correlation existed between the New Environmental Paradigm and environmental sensitivity, but did not find a significant correlation of naturalistic intelligence with it. Results indicate that instilling a pro-environmental attitude is essential in increasing environmental sensitivity to adolescents.Novelty: This study presents a novel perspective by emphasizing the New Environmental Paradigm's role in shaping high school students' environmental attitudes, advocating for value-based education over mere skill enhancement.Conclusion: Our findings underscore the importance of instilling environmentally friendly values and attitudes, rather than just naturalistic skills when designing educational programs. Educators can cultivate environmental citizens ready to meet current challenges by including experiential learning with critical thinking into curricula.
Policy Diffusion of Environmental Performance: Economic and Institutional Determinants in Emerging Markets Ika Sulistyawati, Ardiani; Himmawan Dwi Nugroho, Arief
Advances in Environmental Innovation Vol. 1 No. 2 (2024): ANEVA-December
Publisher : Analisis Data Innovation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/aneva.v1i2.201

Abstract

Purpose – We investigate major economic and institutional determinants of environmental policy diffusion among emerging markets in this study.Design/methodology/approach – Using panel data from 15 emerging markets and applying a fixed-effects regression model and Granger causality tests, this analysis investigates the determinants of environmental performance of emerging economies in relation to economic growth, investment in the environment, institutional quality, international pressure and public awareness. EPI, IEA, United UNEP.Findings – The outcomes indicate that institutional quality and public awareness of improving environmental performance has a significant impact, while economic growth and investment environment also play a furthering role. However, external pressure is a context-limited, variable, constraining force. They suggest institutional strength and public involvement matter more than outside pressure to explain which policies stick.Originality/value – This study develops novel insights into the mechanisms of environmental policy diffusion by integrating the economic and institutional perspectives. It underscores the need for governance reforms, public engagement, and economic alignment to speed up sustainability progress.Research Implications – The study emphasises that policymakers need to focus on institutional development, informed public participation and targeted economic policies to improve environmental outcomes. Future research should explore the role of transnational cooperation and sector-specific policies in promoting sustainability.
Pengaruh Kesadaran Etis, Locus Of Control, Pengalaman Kerja Dan Komitmen Profesi Terhadap Perilaku Akuntan Sebagai Variabel Moderasi: (Studi Empiris Pada Kantor Akuntan Publik di Kota Semarang dan Solo) Bagiartini, M Chindy Selvirawati; Nugroho, Arief Himmawan Dwi
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1852

Abstract

This exploration was led planning to decide the impact of moral mindfulness, locus of control, work insight and expert obligation to bookkeeper conduct as a directing variable. The populace in this study is a public bookkeeping firm in Semarang and Solo. The testing method utilized by the analysts was to utilize comfort inspecting. This study included 121 respondents from public accounting firms in Semarang and Solo who were external auditors and included junior accountants, senior accountants, managers, and partners. The information examination method utilized in this study utilized various straight relapse investigation with the SPSS program apparatus. Accountant behavior is unaffected by ethical awareness, locus of control, or work experience, according to the findings of this study. Nevertheless, accountant behavior is influenced by professional commitment. Proficient Responsibility doesn't direct Moral Attention to bookkeeper conduct. Professional Commitment is not a moderation factor Locus of Control on accountant behavior. Work Experience does not moderate Ethical Awareness of accountant behavior.
KAJIAN EMPIRIS FAKTOR-FAKTOR PENENTU KEMANDIRIAN KEUANGAN DAERAH Sulistyawati, Ardiani Ika; Illyasa, Nizar; Santoso, Aprih; Dwi Nugroho, Arief Himmawan; Gusmao, Cristino
Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Vol. 5 No. 1 (2024): Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Publisher : Program Studi Akuntansi Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55122/jabisi.v5i1.1266

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pajak daerah, retribusi daerah, dana alokasi umum, dan belanja modal terhadap kemandirian keuangan daerah pada kabupaten/kota di Provinsi Jawa Tengah Tahun 2019-2022. Populasi yang digunakan dalam penelitian ini adalah pemerintah kabupaten/kota di Provinsi Jawa Tengah. Metode pengambilan sampel dalam penelitian ini adalah sensus atau total sampling yang artinya seluruh populasi dijadikan sampel penelitian yaitu 29 kabupaten dan enam kota di Provinsi Jawa Tengah. Penelitian ini dilakukan selama empat tahun, yaitu pada tahun 2019-2022. Penelitian ini menggunakan data sekunder Laporan Realisasi APBD Pemerintah Provinsi Jawa Tengah. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa pajak daerah, retribusi daerah, dan belanja modal secara parsial mempunyai pengaruh signifikan dan positif terhadap kemandirian keuangan daerah. Sedangkan secara parsial dana alokasi umum berpengaruh signifikan dan negatif terhadap kemandirian keuangan daerah.
Co-Authors 08.05.52.0032 Stevani Septiana Intan Prabandari 08.05.52.0158 Meilisa Nur Fitriyani 09.05.52.0036 Wulandari Noviani Wijayanti 09.05.52.0107 Yulia Wijayanti 09.05.52.0146 Sulistyowati 09.05.52.0180 Suhartini 10.05.52.0071 Ditavrene Yerde Viktare 10.05.52.0081 Mentari Ratna Sari 10.05.52.0131 Ria Nathasia 10.05.52.0143 Nuraini Agus Budi Hartono Ajeng Widyaningsih Almira Nadia Calista Anandya Alfina Damayanti Anton Priyo Nugroho Aprih Santoso Ardiani Ika Sulistyawati Arnold Ega Hernando Bagiartini, M Chindy Selvirawati Bambang Sutedjo Batara Daniel Bagana Bima Mahatma Hendra David Karuna Dananjaya Devi Putri Ayu Wulansari Emaya Kurniawati Farochi, M. Fahmullah Fauzal Greg Anggana Lisiantara Gusmao, Cristino Illyasa, Nizar Intan Ayuningtyas Intan Ayuningtyas Jaeni Jaeni Lailatul Asna Lestari , Erika Puji Mohammed Sultan Saif, Gehad Mustagfiroh, Handariyatul Nasirudin Nasirudin Nirsetyo Wahdi Nur Hidayat Pancawati Hardiningsih Putra, Harmanda Berima Rian Ronaldy Lenggu, 12.05.52.0148 Rosyati Safitri, Nadila Salsabiila Zaeninaa Sari, Putri Natalia Printania Sherlly Kusuma Dewi Siti Lutfiani Surjanti, Rr. Lulus Prapti Nugroho Setiasih Vani Amilia Dewi, 13.05.52.0133 Vani Amilia Dewi, 13.05.52.0133 Vivi Hermawati Wanadica Putri, Rizky Asmarani Widiasari Khoirunnisa