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All Journal Jurnal Manajemen dan Organisasi Jurnal Administrasi Bisnis Indonesian Journal of Economics and Bussiness Jurnal Akuntansi Multiparadigma JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL EKONOMI DAN BISNIS AIRLANGGA JABE (Journal of Accounting and Business Education) JEA17: Jurnal Ekonomi Akuntansi AKRUAL: Jurnal Akuntansi Jurnal Kajian Akuntansi Jurnal Akuntansi dan Ekonomika AKTSAR: Jurnal Akuntansi Syariah Syariah: Jurnal Hukum dan Pemikiran Owner : Riset dan Jurnal Akuntansi Jurnal Aplikasi Akuntansi Jurnal Akuntansi Jurnal Trias Politika Jurnal Pengabdian Masyarakat Asia Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Eksplorasi Akuntansi (JEA) Jurnal Akuntansi dan Keuangan Indonesia Journal of International Conference Proceedings Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Return : Study of Management, Economic and Bussines JRAP (Jurnal Riset Akuntansi dan Perpajakan) Eduvest - Journal of Universal Studies Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Akuntansi Manado (JAIM) Ta'amul: Journal of Islamic Economics Indonesian Journal of Humanities and Social Sciences Atestasi : Jurnal Ilmiah Akuntansi
Heru Tjaraka
Fakultas Ekonomi Dan Bisnis Universitas Airlangga
Religion Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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Apakah Ukuran Perusahaan, Kompleksitas, Dan Ukuran KAP Memiliki Pengaruh Dalam Penentuan Biaya Audit? Chandra Adi Pratama; Elia Mustikasari; Heru Tjaraka
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 2. Agustus 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10177

Abstract

Tujuan dari penelitian ini adalah menemukan bukti empiris mengenai faktor yang dapat memengaruhi biaya audit pada penawaran perdana saham. Variabel independen dalam penelitian ini adalah ukuran perusahaan, kompleksitas perusahaan, dan ukuran kantor akuntan publik. Teknik analisis yang digunakan adalah regresi berganda. Pemilihan sampel dalam penelitian ini menggunakan teknik purposive sampling. Total sampel penelitian 243 perusahaan yang melakukan penawaran perdana sahamnya ke publik dalam rentang waktu 2020-2023 di Bursa Efek Indonesia. Alat uji statistik menggunakan STATA 17. Hasil penelitian menunjukkan hasil bahwa ukuran perusahaan tidak berpengaruh terhadap biaya audit, sedangkan kompleksitas perusahaan, dan ukuran kantor akuntan publik berpengaruh signifkan terhadap biaya audit. Implikasi penelitian ini sebagai dasar penentuan biaya audit untuk perusahaan yang akan melakukan penawaran saham perdana ke publik di Bursa Efek Indonesia ke depan.
CFO-CEO INFORMAL TIES, BUSINESS STRATEGY, AND TAX AGGRESSIVENESS Khuluqy, Hilmi; Maisaroh, Siti; Rahmiati, Alfa; Tjaraka, Heru
Jurnal Akuntansi dan Keuangan Indonesia Vol. 21, No. 2
Publisher : UI Scholars Hub

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

Abstract

This study aims to provide empirical evidence on the impact of the informal relationship between the CFO and CEO on tax aggressiveness, and the moderating role of business strategy in this relationship. The data used in this study is sourced from companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. The informal relationship between the CFO and CEO is measured through social ties and CFO co-option, while tax aggressiveness is measured by book-tax differences. This study also explores how business strategies, categorized as prospector or defender, moderate this relationship. The results indicate that CFO-CEO social ties significantly reduced tax aggressiveness. However, the findings did not support the moderating role of either prospector or defender business strategies in strengthening or weakening this relationship. The implications of these results are relevant for managerial decision-making and academic literature, and suggest directions for future research that consider broader internal and external company dynamics.
Does Diversification Strengthen Or Weaken A Firm’s Performance On Stock Price? Sari, Elvi Sekar; Tjaraka, Heru
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 6 (2025): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i6.3795

Abstract

This study examines the impact of diversification on a firm’s performance, specifically in relation to its stock price. The primary aim is to assess whether diversification strengthens or weakens the effect of financial performance on stock prices.The research uses Price-to-Book Value (PBV) as a measure of stock price and Return on Assets (ROA) as a measure of financial performance. The sample consists of 292 companies, with data analyzed through descriptive statistics, regression analysis, and ANOVA. The findings suggest that financial performance, as measured by ROA, has a significant positive effect on PBV, indicating that better financial performance tends to enhance a company's stock price. However, the study also explored whether diversification both international and industrial moderates this relationship. The results showed that while diversification strategies were prevalent in the sample, they did not significantly weaken or strengthen the relationship between ROA and PBV. These findings imply that while financial performance plays a crucial role in determining stock prices, diversification, in this context, does not have a notable moderating effect. This study contributes to the ongoing debate regarding the impact of diversification on firm performance, suggesting that, although diversification may reduce risk, it does not necessarily amplify the financial performance’s impact on stock prices. Further research could explore other factors influencing this relationship and test these findings across different industries and time periods.
REMUNERASI DEWAN DIREKSI DAN PENGHINDARAN PAJAK: ANALISIS PERAN GENDER SEBAGAI VARIABEL MODERASI Maulidia, Baiq Ridha Rahayu; Tjaraka, Heru
Jurnal Aplikasi Akuntansi Vol 9 No 2 (2025): Jurnal Aplikasi Akuntansi, April 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v9i2.565

Abstract

Penelitian ini bertujuan untuk menguji pengaruh remunerasi dewan direksi terhadap penghindaran pajak dengan gender sebagai variabel moderasi. Penelitian dilakukan terhadap 172 perusahaan wajib yang terdaftar di Bursa Efek Indonesia pada tahun 2021-2023. Penelitian ini menggunakan metode kuantitatif dan metode analisis Moderated Regression Analysis (MRA) dengan menggunakan perangkat lunak SPSS 25. Hasil penelitian ini menunjukkan bahwa remunerasi dewan direksi berpengaruh negatif terhadap penghindaran pajak. Gender tidak mampu memoderasi pengaruh antara remunerasi dewan direksi terhadap penghindaran pajak. Implikasi dari penelitian ini adalah bahwa pemberian insentif yang lebih tinggi kepada dewan direksi dapat menjadi salah satu strategi untuk menekankan praktik penghindaran pajak dalam perusahaan. Hal ini menunjukkan bahwa kebijakan remunerasi yang transparan dan kompetitif dapat meningkatkan kepatuhan pajak perusahaan. Namun, karena gender tidak terbukti sebagai moderator, kebijakan yang berbasis pada keberagaman gender memerlukan pendekatan lain dalam kaitannya dengan perlakuan pajak perusahaan.
Optimization of Biometric Authentication System Data Update in Old-Age Security Program Case Study in BPJS Ketenagakerjaan Fitri Sya'bania, Anisa; Nisy Kenaya Ginting, Anastasia; Tjaraka, Heru; Nugroho, Yanuar
Jurnal Manajemen dan Organisasi Vol. 16 No. 1 (2025): Jurnal Manajemen dan Organisasi
Publisher : IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jmo.v16i1.60618

Abstract

BPJS Ketenagakerjaan added a biometric system to the data update application feature to ensure access security. However, this has raised new discomfort from participants. Participants must come to the BPJS Ketenagakerjaan branch office if there are repeated errors in the system. The purpose of this study is to optimize the biometric authentication system for updating data. This study uses a qualitative descriptive method with a case study approach. The PIECES framework is used as a tool to analyze the biometric authentication system. Interviews, observations, and literature studies are used in data collection. Data triangulation is used to obtain appropriate conclusions and suggestions. The result show that the biometric authentication system is used to update data on the old-age security program. Face recognition is being used in biometric authentication. If the participant fails thrice in the authentication process, they must come to the BPJS Ketenagakerjaan branch office to reopen their authentication access. Optimization can be done by adding variations of biometric authentication such as fingerprints and irises, and automatically re-granting access after a 60-second cooldown without coming to the BPJS Ketenagakerjaan office.
Determinants of Tax Compliance In Indonesia : A Literature Review Ardianto, Riki; Tjaraka, Heru
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 3 (2025): Dinasti International Journal of Economics, Finance & Accounting (July-August 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i3.4588

Abstract

Tax compliance is an important aspect in the optimization of state revenue but is currently still a significant challenge. The large number of articles on tax compliance in Indonesia prompted the author to conduct a thorough examination of the literature from journals specializing in accounting and taxation. This research is a literature study that aims to identify and analyze the various determinants that influence tax compliance in Indonesia. Through a review of a number of relevant scholarly articles, journals and research reports within the last ten years, this study found that tax compliance is influenced by various factors, both internal to the taxpayer and external to tax policy and services. These factors are shown to play an important role in shaping compliance behavior. The findings of our study indicate the need for further research development and a comprehensive approach based on understanding taxpayer behavior is needed in designing strategies to improve tax compliance in Indonesia
Enhancing the Role of Cooperatives in Achieving Community Welfare in Tunah Village, Semanding Sub-district, Tuban Supratiwi, Wiwik; Agustia, Dian; Soewarno, Noorlailie; Isnalita; Iswati, Sri; Tjaraka, Heru; Kurniawati, Ika Atma; Kalanjati, Devi Sulistyo; Utama, Anak Agung Gde Satia; Izzato Millati
Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v6i1.2531

Abstract

Purpose: This project aims to strengthen the capacity of the Tunah Village community in managing cooperatives and local natural products such as Siwalan, Legen, or Lontar. It addresses the lack of financial and managerial skills, which limits economic development in the region. Method: Conducted by the Department of Accounting at Airlangga University with PT. Legend Trend, the project involved training sessions in financial accounting, management accounting, and taxation. Data was gathered through observations and pre/post-training assessments. Practical Application: The program provides practical skills for cooperative management and business planning, supporting job creation and economic growth. It aligns with SDG Goal 1 (No Poverty) and Goal 8 (Decent Work and Economic Growth). Conclusion: The project has demonstrated that targeted training in financial and management skills can significantly improve the operational effectiveness of rural cooperatives and unlock the economic potential of natural resources such as Siwalan. These findings highlight the importance of integrated community-university-industry partnerships in fostering sustainable rural development and economic resilience.
Establishing Technological Innovation in MSMEs For Sustainable Finance: The philosophy paradigm of Indonesia Mujennah, Mujennah; Narsa, I Made; Tjaraka, Heru
Ta'amul: Journal of Islamic Economics Vol. 4 No. 1 (2025): May
Publisher : Sekolah Tinggi Agama Islam Darul Ulum Banyuanyar Pamekasan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58223/taamul.v4i1.389

Abstract

This study explores how financial technology (fintech) can be developed and positioned within Micro, Small, and Medium Enterprises (MSMEs) in Indonesia to support sustainable finance through a philosophical and ethical lens. The core problems addressed include unequal access to finance, the capitalist bias in technological innovation, and the lack of ethical integration in fintech development. The study aims to bridge conceptual gaps between technological innovation, ethical finance, and inclusive development. Employing a qualitative research design grounded in interpretivism and constructivism, the research integrates philosophical inquiry with literature-based analysis. Phenomenological and grounded theory approaches are used to examine ethical, behavioral, and Islamic perspectives on fintech usage among MSMEs. The findings reveal that while fintech has the potential to democratize access to finance and accelerate digital innovation, its effectiveness relies on alignment with core values such as trust, justice, transparency, and sustainability. Sharia-compliant fintech models provide an ethical alternative to conventional systems but require regulatory, infrastructural, and cultural support. The study emphasizes the need for fintech solutions that empower rather than exploit and that place human dignity and ethical responsibility at the heart of innovation. This research is among the few to examine fintech adoption among MSMEs from a philosophical perspective, combining postmodern, Islamic economic, and behavioral finance viewpoints. It offers a conceptual framework for humanizing fintech and provides ethical guidance for policymakers and innovators working toward inclusive and sustainable financial ecosystems.
The Role of Pancasila Perspective Accounting in Overcoming The Trap of Online-Based Loans: A Phenomenological Study of Accountants Situmorang, Bornok; Tjaraka, Heru; Novita, Santi
Jurnal Kajian Akuntansi Vol 9 No 1 (2025): JUNI 2025: Article in Progress
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v9i1.9681

Abstract

Accountants are a group of people who have a good level of financial literacy. However, the trap of online-based loans has penetrated all levels of society, even accountants. Pancasila perspective accounting offers principles and values that can unravel financial problems such as the trap of online-based loans. Therefore, this study is essential. This study aims to explore and interpret the experience of accountants as online-based loan debtors. This study uses a phenomenological approach, with the study subjects being online loan debtors who work as accountants. The results of this study conclude that accounting based on the Pancasila perspective has motivated and guided accountants in resolving their financial problems related to online loans. This finding is relevant to the results of previous studies that show that accounting has various perspectives, one of which is based on the Pancasila perspective. This study has proven previously at the practical level. This study fills the research gap on the role of Pancasila perspective accounting by presenting the experience of accountants as online loan debtors. Practically, this study offers the role of Pancasila perspective accounting in unraveling financial problems such as online-based loan traps to various parties.
The Influence of Tax Fairness Perception and Tax Knowledge on Tax Morale and Tax Compliance of MSME Taxpayers Partnered with Toko Basmallah Rohim, Abd; Tjaraka, Heru
Eduvest - Journal of Universal Studies Vol. 5 No. 9 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i9.51417

Abstract

This study investigates the influence of tax fairness perception and tax knowledge on tax morale and tax compliance among MSME taxpayers partnered with TokoBASMALAH in East Java. Utilizing a quantitative research approach, data was collected through questionnaires distributed electronically. The results indicate that tax fairness perception and tax knowledge significantly enhance tax morale. Furthermore, tax morale positively affects tax compliance. However, tax fairness perception and tax knowledge do not have a direct significant impact on tax compliance. These findings highlight the importance of enhancing taxpayer education and perceptions of fairness to improve compliance rates among MSMEs.
Co-Authors Abdiyah, Yuni Khoirotul Ahmad Suud Alfa Rahmiati, Alfa Andriyana, Hendra Anisa, Elisa Husnul Ardianto, Riki Bambang Tjahjadi Bima Rafly Fachrezzi Chandra Adi Pratama David David Devi Sulistyo Kalanjati Dewi Prastiwi Dian Agustia Diana Putri Edrick. P. Putra Elisa Husnul Anisa Erina Sudaryati Fitri Sya'bania, Anisa Hartanto, Anton Dwi Hengky Veru Purbolakseto Hidayatullah Hidayatullah I Made Narsa Isnalita Ivanda, Muhammad Nur Miftakhul Izzato Millati Khoirunisa, Ulil Elma Khuluqy, Hilmi Kirana, Ardilla Ayu Kurniawati, Ika Atma Lidia Sari Christina Lilik Suroya Maria Immaculata Oletha Serafin Maulidia, Baiq Ridha Rahayu Muhaimin Muhaimin Mujennah, Mujennah Mustikasari, Elia Natalia Kartika Nisy Kenaya Ginting, Anastasia Noorlailie Soewarno Pitaloka, Raci Prasetyawan Ranuh, I Gusti Dimas Pratama, Chandra Adi Ratna Wardani Rinda Septiani Riza Perdana, Riza Rohim, Abd Rony Wardhana Saiful Anam Santi Novita Sari, Elvi Sekar Satia Utama, Anak Agung Gde Serafin, Maria Immaculata Oletha Shintyamani, Yogeswari Sista Siti Maisaroh Situmorang, Bornok Sri Iswati Supratiwi, Wiwik Tahlila, Siti Najwa Dena Wati, Emiliya Rahma yanuar nugroho Zainal Fanani Zalsabilla, Vanyda Zielma, Ariel