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All Journal Jurnal Riset Keuangan dan Akuntansi (JRKA) Efektor Competitive Jurnal Akuntansi dan Keuangan Journal of Information System, Applied, Management, Accounting and Research JURAKUNMAN (JURNAL AKUNTANSI DAN MANAJEMEN) Jurnal Digit : Digital of Information Technology Jurnal Abdimas Ekonomi dan Bisnis Jurnal Applied Research in Management and Business Jurnal Ekonomika Dan Bisnis J-LEE - Journal of Law, English, and Economics Dedikasi: Jurnal Pengabdian Kepada Masyarakat Abdi Makarti SEMINAR NASIONAL PENELITIAN DAN PENGABDIAN KEPADA MASYARAKAT Archipelago: Jurnal Pengabdian Kepada Masyarakat Iain Ternate Jurnal Medika: Medika
Kristianto, Giovanny Bangun
Universitas Harapan Bangsa
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Pengaruh Implementasi Internal Control Over Financial Reporting (ICoFR) dan Peran Komite Audit terhadap Kualitas Audit di Sektor Jasa Keuangan Indonesia Puri, Dwi Mareta; Andani, Reiva; Kristianto, Giovanny Bangun
Seminar Nasional Penelitian dan Pengabdian Kepada Masyarakat 2025 Prosiding Seminar Nasional Penelitian dan Pengabdian Kepada Masyarakat (SNPPKM 2025)
Publisher : Universitas Harapan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35960/snppkm.v4i1.1371

Abstract

This study investigates the influence of Internal Control over Financial Reporting (ICoFR) implementation and the role of the audit committee on audit quality in Indonesia’s financial services sector. The research is motivated by cases such as Jiwasraya, Asabri, and Garuda Indonesia, which revealed weaknesses in internal control and audit oversight despite strict regulations by the Financial Services Authority (OJK). Grounded in agency theory, the study assumes that effective ICoFR reduces information asymmetry by ensuring reliable financial reporting, while the audit committee serves as a governance mechanism to monitor internal control and support external auditors. Using a quantitative, explanatory approach, data were collected through questionnaires distributed to internal auditors, external auditors, and audit committee members in financial service companies listed on the Indonesia Stock Exchange. Variables were measured based on COSO framework indicators for ICoFR, independence and competence for audit committees, and independence, compliance, and reliability for audit quality. Data analysis employed validity and reliability testing, regression, and SEM-PLS. Results show that ICoFR (β = 0.39; p < 0.001) and the audit committee (β = 0.36; p < 0.001) have significant positive effects on audit quality. Together, both factors explain 53% of the variance in audit quality (R² = 0.53). These findings confirm agency theory and emphasize that substantive, rather than merely formal, compliance with governance regulations is crucial to enhancing audit quality.
Pengaruh Tingkat Persaingan Terhadap Konservatisme Akuntansi Melalui Corporate Governance: Studi Pada Bank Kategori Buku 4 Di Indonesia Nurmansyah, Agung; Kristianto, Giovanny Bangun; Istiningrum, Farida
Seminar Nasional Penelitian dan Pengabdian Kepada Masyarakat 2025 Prosiding Seminar Nasional Penelitian dan Pengabdian Kepada Masyarakat (SNPPKM 2025)
Publisher : Universitas Harapan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35960/snppkm.v4i1.1379

Abstract

This study aims to examine the effect of competition on accounting conservatism through corporate governance. Accounting conservatism is measured using the market-to-book ratio approach, corporate governance is measured using the Corporate Governance Self-Assessment, and competition is measured using the Lerner Index. The population of this study consists of 35 banking companies listed on the Indonesia Stock Exchange. The sampling technique used is purposive sampling, resulting in 6 companies as samples, which are categorized as book 4 banks. The model employed in this study is panel data regression using SPSS version 24. The findings indicate that competition affects accounting conservatism and corporate governance. Furthermore, corporate governance influences accounting conservatism. This study provides evidence that competition affects accounting conservatism through corporate governance.
Pengaruh Ukuran Perusahaan terhadap Kebijakan Hutang Melalui Struktur Aset Pada Perusahaan Asuransi Yang Terdaftar Di Bursa Efek Indonesia Nurmansyah, Agung; Kristianto, Giovanny Bangun; Saraswati, Esti
Seminar Nasional Penelitian dan Pengabdian Kepada Masyarakat 2025 Prosiding Seminar Nasional Penelitian dan Pengabdian Kepada Masyarakat (SNPPKM 2025)
Publisher : Universitas Harapan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35960/snppkm.v4i1.1381

Abstract

This study examines the effect of Firm Size on Debt Policy with Asset Structure as a mediator in insurance companies listed on the Indonesia Stock Exchange during 2016–2021. From a population of 17 firms, we obtained 14 firms with complete data (84 firm-year observations). After removing 8 statistical outliers, 76 observations remain ed for analysis. We employ path analysis at a 5% significance level. Results indicate that: (1) firm size negatively affects asset structure; (2) firm size negatively affects debt policy; (3) asset structure positively affects debt policy; and (4) asset structure mediates the effect of firm size on debt policy. These findings inform managers in balancing financing decisions with asset characteristics and regulatory capital requirements in the insurance industry.
Determinasi Manajemen Laba oleh Kompetensi SDM, Literasi Digital, dan Keyakinan Finansial Pada Gen Z Mauliddia, Isqi; Apriliana, Depinkkan; Kristianto, Giovanny Bangun
Seminar Nasional Penelitian dan Pengabdian Kepada Masyarakat 2025 Prosiding Seminar Nasional Penelitian dan Pengabdian Kepada Masyarakat (SNPPKM 2025)
Publisher : Universitas Harapan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35960/snppkm.v4i1.1383

Abstract

Generation Z, as digital natives, plays a crucial role in the digital economy, not only as students and young employees but also as micro and small entrepreneurs. In this context, the issue of earnings management is no longer confined to large corporations but has become relevant at the individual and micro-business level. This study analyzes the influence of human resource (HR) competence, digital literacy, and financial self-efficacy on the tendency to engage in earnings management among Generation Z in Banyumas Regency. A quantitative explanatory method was employed using primary data collected from 120 respondents aged 18–27 years through questionnaires. Multiple linear regression analysis with SPSS revealed that HR competence, digital literacy, and financial self-efficacy significantly affect the tendency toward earnings management, both partially and simultaneously, with a coefficient of determination (R²) of 0.482. The findings highlight HR competence as the most dominant factor, while digital literacy and financial self-efficacy also contribute, albeit with smaller effects. This study concludes that earnings management among Generation Z is shaped not only by personal factors but also by external influences such as social norms, organizational culture, and regulatory oversight. The study contributes to behavioral accounting and finance literature and offers practical implications for policymakers, universities, and financial institutions to foster competence, digital literacy, and financial ethics among young generations
Penyusunan Laporan Pajak Untuk Yayasan Pantau Usaha Indonesia (BWI) Nurmansyah, Agung; Kristianto, Giovanny Bangun; Istiningrum, Farida
Seminar Nasional Penelitian dan Pengabdian Kepada Masyarakat 2025 Prosiding Seminar Nasional Penelitian dan Pengabdian Kepada Masyarakat (SNPPKM 2025)
Publisher : Universitas Harapan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35960/snppkm.v4i1.1420

Abstract

The issue of illegal parking in Banyumas Regency has caused negative impacts such as traffic congestion, road user inconvenience, and disruption of traffic order. To support enforcement efforts, a technology-based solution capable of real-time monitoring is required. This community service activity aims to introduce and discuss an illegal parking monitoring system based on Computer Vision in collaboration with the Department of Transportation and regional parking coordinators in Banyumas. The implementation method includes system concept presentations, technology demonstrations, and discussion forums to gather input related to technical needs and field policy considerations. The results of the activity indicate interest from the Department of Transportation and parking coordinators in utilizing this technology, particularly in supporting the effectiveness of supervision and the enforcement of parking regulations. This activity is expected to serve as an initial step toward collaboration between academia and local government in applying smart technology to improve order, safety, and convenience in Banyumas Regency.
Pemberdayaan Kader Dalam Penatalaksanaan Tuberculosis Melalui Pemanfaatan Pangan Lokal di Desa Kebocoran Netra Wirakhmi, Ikit; Ningrum, Ema Wahyu; Kristianto, Giovanny Bangun; Wahyuningrum, Tenia; Nugroho, Catur; Pradana, Zein Hanni
Jurnal Medika: Medika Vol. 4 No. 4 (2025)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/0md4z211

Abstract

Tuberkulosis (TBC) masih menjadi tantangan utama kesehatan masyarakat di Indonesia, terutama di wilayah perdesaan dengan kondisi sosial ekonomi rendah. Desa Kebocoran, Kabupaten Banyumas, merupakan salah satu daerah dengan prevalensi TBC cukup tinggi dan keterbatasan pemahaman kader posyandu mengenai pencegahan serta penatalaksanaan TBC. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan pengetahuan dan keterampilan kader TBC melalui edukasi kesehatan dan pelatihan pembuatan menu bergizi berbasis buah melon sebagai potensi pangan lokal. Metode kegiatan meliputi observasi, wawancara dengan pemangku kepentingan, penyuluhan interaktif menggunakan media lembar balik, serta pelatihan praktik pembuatan menu melon. Sebanyak 31 kader TBC mengikuti kegiatan ini. Hasil evaluasi menunjukkan adanya peningkatan pengetahuan kader, dengan rata-rata nilai pre-test sebesar 88,25 meningkat menjadi 92,16 pada post-test. Kader juga mampu membuat dua menu berbasis melon (smoothies dan pudding) yang dikembangkan untuk mendukung pemulihan pasien TBC. Program ini mendapat tanggapan positif dari peserta dan pemangku wilayah, meskipun masih diperlukan kolaborasi lanjutan dengan petani lokal untuk penyediaan bahan baku melon secara berkelanjutan. Kegiatan ini berhasil meningkatkan literasi kesehatan dan keterampilan kader TBC dalam pencegahan serta penatalaksanaan TBC melalui pendekatan edukatif dan inovasi gizi berbasis potensi lokal. Pemberdayaan kader dengan pemanfaatan pangan lokal dapat menjadi model pengembangan masyarakat yang berkelanjutan di wilayah perdesaan.
DETERMINASI PRAKTIK KEUANGAN SYARIAH TERHADAP TAX AVOIDANCE: PERAN TRANSFER PRICING, PROFITABILITAS, DAN LEVERAGE PADA PERUSAHAAN MANUFAKTUR ISSI PERIODE 2022-2024 Tonasa, Muhamad; Kanivia, Aan; Kristianto, Giovanny Bangun
Journal of Information System, Applied, Management, Accounting and Research Vol 10 No 1 (2026): JISAMAR (February 2026)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v10i1.2319

Abstract

Penelitian ini bertujuan menganalisis pengaruh transfer pricing, profitabilitas, dan leverage terhadap penghindaran pajak pada perusahaan manufaktur yang terdaftar di Indeks Saham Syariah Indonesia (ISSI) periode 2022–2024. Penelitian ini dilatarbelakangi oleh masih rendahnya rasio pajak nasional yang mengindikasikan adanya potensi praktik penghindaran pajak dalam sistem self-assessment. Pendekatan yang digunakan adalah kuantitatif dengan data sekunder berupa laporan keuangan tahunan perusahaan, yang dianalisis menggunakan regresi linier berganda. Sampel penelitian terdiri dari 50 perusahaan yang dipilih melalui teknik purposive sampling. Hasil penelitian menunjukkan bahwa transfer pricing tidak berpengaruh signifikan terhadap penghindaran pajak. Profitabilitas berpengaruh negatif terhadap penghindaran pajak, yang mengindikasikan bahwa perusahaan dengan tingkat laba lebih tinggi cenderung menunjukkan kepatuhan pajak yang lebih baik. Sebaliknya, leverage berpengaruh positif terhadap penghindaran pajak, yang menunjukkan bahwa penggunaan utang mendorong perusahaan memanfaatkan beban bunga sebagai instrumen pengurang pajak. Temuan ini memperkaya literatur mengenai determinan penghindaran pajak pada perusahaan berbasis syariah serta memberikan implikasi kebijakan bagi regulator dalam memperkuat tata kelola perpajakan yang lebih akuntabel dan berintegritas.
Co-Authors Aan kanivia Aan Kanivia Agung Nurmansyah Andani, Reiva Apriliana, Depinkkan Catur Nugroho Dianningsih, Dianningsih Elvin Lianasari Esti Saraswati Farida Istiningrum Hapsari, Atiqatul Ulya Istiningrum, Farida Kanivia, Aan Linda Norhan Mauliddia, Isqi Ningrum, Ema Wahyu Pradana, Zein Hanni Puri, Dwi Mareta Puspita Lianti Putri Putri, Maharani Kusuma RR Farida Istiningrum Rr. Farida Istiningrum saraswati, esti Sekar Amelia Nuraeni Tenia Wahyuningrum TONASA, MUHAMAD Viar Dwi Kartika Wirakhmi, Ikit Netra Yulia Indah Pratiwi Yuliarti, Lusi