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All Journal Jurnal Manajemen dan Organisasi Jurnal Administrasi Bisnis Indonesian Journal of Economics and Bussiness Jurnal Bisnis dan Manajemen Jurnal Dinamika Akuntansi Jurnal Akuntansi Multiparadigma JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL EKONOMI DAN BISNIS AIRLANGGA EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis JABE (Journal of Accounting and Business Education) JEA17: Jurnal Ekonomi Akuntansi AKRUAL: Jurnal Akuntansi Jurnal Kajian Akuntansi JURNAL MANAJEMEN MOTIVASI Jurnal Akuntansi dan Ekonomika Syariah: Jurnal Hukum dan Pemikiran Owner : Riset dan Jurnal Akuntansi Jurnal Aplikasi Akuntansi Journal of Enterprise and Development (JED) Jurnal Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Trias Politika Jurnal Pengabdian Masyarakat Asia Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Eksplorasi Akuntansi (JEA) Jurnal Manajemen dan Kewirausahaan 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 Amkop Management Accounting Review (AMAR) Jurnal Akuntansi Manado (JAIM) Ta'amul: Journal of Islamic Economics Indonesian Journal of Humanities and Social Sciences Atestasi : Jurnal Ilmiah Akuntansi Aktsar: Jurnal Akuntansi Syariah
Heru Tjaraka
Accounting Departement, Faculty Of Economics And Business, Universitas Airlangga Surabaya
Religion Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy 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? Pratama, Chandra Adi; Mustikasari, Elia; Tjaraka, Heru
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

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.
Upaya Penegakan Integritas dan Profesionalisme Pada Konsultan Pajak dalam Pemeriksaan Pajak Zalsabilla, Vanyda; Tjaraka, Heru; Rahmiati, Alfa
Jurnal Administrasi Bisnis Vol 13, No 2 (2024)
Publisher : Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jab.v13i2.64133

Abstract

This research aims to describe and analyse efforts to uphold the integrity and professionalism of tax consultants in tax audits. The research method used by researchers is descriptive qualitative to obtain valid results. Interviews and documentation are data collection techniques in this research. So that researchers can process, conclude and analyse all research results. The data source in the research is primary data. The results of this study indicate that in conducting a tax audit which is usually carried out by a tax consultant when accompanying his client with the tax authorities, the first thing to do is of course to provide direction, readiness of important documents to be examined and supervision that still refers to the tax consultant's code of ethics and applicable tax laws. The role of tax consultants in assisting the process of tax audit activities is very important. Integrity in tax consultants in carrying out their duties is not only honest but all aspects, such as avoiding deviations from the code of ethics by accepting gratuities and conducting negotiations that are not commendable for personal or group interests. The regarding professionalism a professional tax consultant will always upgrade himself, be able to classify when performing tasks which are good and bad things and prioritizing straight and aligned actions with tax law in Indonesia.Penelitian ini bertujuan untuk mendeskripsikan dan menganalisis upaya penegakan integritas dan profesionalisme konsultan pajak dalam pemeriksaan pajak. Metode penelitian yang digunakan peneliti yaitu kualitatif deskriptif untuk mendapatkan hasil yang valid. Wawancara dan dokumentasi merupakan teknik pengumpulan data dalam penelitian ini. Sehingga peneliti dapat mengolah, menyimpulkan dan menganalisis seluruh hasil penelitian. Sumber data dalam penelitian adalah data primer. Hasil penelitian ini menunjukkan bahwa dalam melakukan pemeriksaan pajak yang biasanya dilakukan oleh seorang konsultan pajak ketika mendampingi kliennya dengan pihak fiskus hal pertama yang dilakukan tentu saja memberikan pengarahan, kesiapan dokumen penting yang akan diperiksa dan pengawasan yang tetap mengacu pada kode etik konsultan pajak dan undang-undang perpajakan yang berlaku. Peran konsultan pajak dalam membantu proses kegiatan pemeriksaan pajak sangatlah penting. Integritas pada konsultan pajak dalam menjalankan tugasnya tidak hanya jujur saja tetapi segala aspek, seperti menghindari penyimpangan terhadap kode etik dengan menerima gratifikasi dan melakukan negosiasi yang tidak terpuji untuk kepentingan pribadi maupun golongan. Kemudian mengenai profesionalisme, seorang konsultan pajak yang profesional akan selalu meng-upgrade dirinya, dapat mengklasifikasikan saat melakukan tugas mana hal baik  buruk serta mengedepankan tindakan yang lurus dan selaras dengan hukum perpajakan di Indonesia.
Praktik Transfer Pricing di Perusahaan Multinasional: Pendekatan Fenomenologi Maria Immaculata Oletha Serafin; Heru Tjaraka
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 1. April 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.8732

Abstract

Globalisasi yang semakin luas telah membuka peluang bagi perusahaan multinasional untuk melakukan transaksi bisnis tanpa batasan wilayah. Fenomena ini mendorong peningkatan praktik transfer pricing, dimana perusahaan multinasional memindahkan keuntungan antar anak perusahaan untuk meminimalisasi kewajiban pajak. Penelitian ini merupakan penelitian kualitatif dengan pendekatan fenomenologi transendental untuk memahami kompleksitas praktik transfer pricing dari sudut pandang para praktisi perpajakan yang terlibat. Teori atribusi digunakan untuk menganalisis faktor internal dan eksternal yang memengaruhi perilaku Perusahaan multinasional tentang transfer pricing. Penelitian ini memberikan kontribusi dengan menawarkan pengetahuan yang lebih kaya tentang praktik transfer pricing. Temuan penelitian ini dapat membantu otoritas pajak dalam mengembangkan kebijakan dan strategi yang lebih efektif untuk mengawasi praktik transfer pricing.  
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

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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.
Co-Authors Abd Rohim Abdiyah, Yuni Khoirotul Ahmad Suud Alfa Rahmiati, Alfa Alifiah Wulansari Mustofa Ana Ni’matul Laila Andriyana, Hendra Anggraini Winata, Delicia Devi Anisa, Elisa Husnul Anisa, Elisa Husnul Ardianto, Riki Ardilla Ayu Kirana Ary Zalaza Ceradhina Rahmadhani 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 I Gusti Dimas Prasetyawan Ranuh I Made Narsa Isnalita Izzato Millati Khoirunisa, Ulil Elma Khuluqy, Hilmi Kurniawati, Ika Atma Lidia Sari Christina Lilik Suroya Maria Immaculata Oletha Serafin Maulidia, Baiq Ridha Rahayu Mila Hiswatus Sholihah Mirza Maulinarhadi Ranatarisza Muhaimin Muhaimin Muhammad Azis Muhammad Nur Miftakhul Ivanda Mujennah Mujennah Muslich Anshori Mustikasari, Elia Natalia Kartika Nisy Kenaya Ginting, Anastasia Noorlailie Soewarno Pitaloka, Raci Pratama, Chandra Adi Pratama, Nesza Qurrotul Aini Ratna Wardani Rinda Septiani Riza Perdana, Riza 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 Sukamto, Ika Sumiyarsi Tahlila, Siti Najwa Dena Taskurun sumaila Wati, Emiliya Rahma Wati, Eny Gangga Wiwik Supratiwi yanuar nugroho Zainal Fanani Zalsabilla, Vanyda Zielma, Ariel