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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ekonomi Modernisasi Jurnal Riset Mahasiswa Akuntansi (JRMA) E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal SOLMA Al-Kharaj: Journal of Islamic Economic and Business SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) Jurnal Ekonomi Prosiding Konferensi Nasional PKM-CSR Jurnal Manajemen Perbankan Keuangan Nitro eProceedings of Management Community Service Seminar and Community Engagement (COSECANT)
Koenta Adji Koerniawan
Universitas Telkom
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Materials Science & Nanotechnology Nursing Public Health Social Sciences Other

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Assessing Fraud Deterrence In Private Health Clinics: Policy Implications From West Java Koenta Adji Koerniawan; Galuh Tresna Murti; Rr Sri Saraswati; Hilda Hilda
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 2 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i2.32903

Abstract

Purpose: Investigate whether the application of the Fraud Deterrence Propeller (FDP) protocol to assess the entity's maturity level in deterring fraud in privately owned health clinics can be applied, and investigate how the West Java provincial health service regulations relate to preventing fraud in health clinic providers. Methodology/approach: Using a qualitative case study approach with post-positivism philosophy. In-depth interviews with 10 key informants, as well as field observations and literature reviews, were conducted. Data is processed with QDA Miner. Findings: The FDP protocol can be applied to health clinics in Bandung to assess an entity's fraud deterrence maturity level. The dimensions of the FDP concept are used in fraud deterrence policies in the health environment of West Java Province, but are mandatory only in government-owned clinics, and do not apply to private clinics. Practical implications: Private health clinic providers understand the urgency of implementing the FDP protocol to assess fraud prevention maturity. The West Java provincial health service is considering expanding fraud deterrence regulations for private health clinics, especially the implementation of an internal control system and Fraud Control Plan (FCP) and Whistle-Blowing System. Originality/value: The novelty of this research is the use of the Fraud Deterrence Propeller (FDP) protocol in private health clinic providers.
PENINGKATAN KOMPETENSI EMKM DAN BUMDES: PELATIHAN DAN PENDAMPINGAN AKUNTANSI KEUANGAN DI WILAYAH CIGANITRI, KABUPATEN BANDUNG Koerniawan, Koenta Adji; Mahardika, Dewa Putra Krishna; Fahlevi, Ali Riza
Prosiding Konferensi Nasional Pengabdian Kepada Masyarakat dan Corporate Social Responsibility (PKM-CSR) Vol 6 (2023): INOVASI PERGURUAN TINGGI & PERAN DUNIA INDUSTRI DALAM PENGUATAN EKOSISTEM DIGITAL & EK
Publisher : Asosiasi Sinergi Pengabdi dan Pemberdaya Indonesia (ASPPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37695/pkmcsr.v6i0.1872

Abstract

The empirical fact that is currently happening is that EMKM and BUMDES entrepreneurs in the Ciganitri area do not understand what and how financial reports are presented according to standards. The implication is that they cannot give financial reports, so the financial position of the business cannot be determined accurately, as a result, the assessment of financial performance fails, and tax reporting cannot be determined precisely. Increasing competence in financial accounting through training and mentoring is an urgent solution. This activity was attended by 25 participants from various EMKM and BUMDES business units. This abdimas aims to help EMKM and BUMDES entities understand basic finance and introduce the use of the Si Apik and SIABDES accounting applications for preparing financial reports according to EMKM financial accounting standards (SAK). The methods used in Community Service include problem identification, field surveys, training, post-training assistance, and assessments, to measure the achievement of community service outcomes. The results obtained show an increase in the understanding of the Community Service participants. They are starting to be interested in applying the Si Apik accounting application or SIABDES for the purpose of presenting financial reports according to standards so that their obligations in realizing transparency and accountability can be helped to be realized.
Faktor-Faktor yang Mempengaruhi Kualitas Audit: Peran Etika Profesi, Kompetensi Auditor, dan Professional Skepticism pada KAP Jawa Barat Rinaldi, Salma Kharisa; Koenta Adji Koerniawan
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 8 No. 1 (2025): Volume 8, Nomor 1, Januari 2025
Publisher : LP2M IBK Nitro

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Abstract

The aim of this research is to determine the influence of professional ethics, auditor competence, and professional skepticism on audit quality at Public Accounting Firms (KAP) in West Java. The data that will be used in this research is by distributing questionnaires to Public Accounting Firms in West Java. The research method used is a quantitative method. The type of research used is descriptive verification. The population used was 145 AP in 84 Public Accounting Firms in West Java and listed in the IAPI directory in 2023. The sample size was determined using the Taro Yamane formula, resulting in 62 partners as respondents. In this study, a non-probability sampling technique with a purposive sampling type was used. The data analysis technique uses descriptive, Structural Equation Modeling - Partial Least Square (PLS-SEM) analysis using SmartPLS 4.0 software, and hypothesis tests. The research results are based on the answers of respondents who are auditors at Public Accounting Firms in West Java, on average they agree that professional ethics, auditor competence and professional skepticism influence audit quality. The results of the analysis test show that (1) professional ethics has no effect on audit quality, it can be seen from the T-statistic value <1.96 and p-value >0.05, so H1 is rejected, (2) auditor competence has no effect on audit quality, It can be seen from the T-statistic value <1.96 and p-value >0.05 that H2 is rejected. (3) professional skepticism has a significant positive effect on audit quality, which can be seen from the T-statistic value >1.96 and p-value <0.05, so H3 is accepted. (4) Simultaneously professional ethics, auditor competence, and professional skepticism influence audit quality.
Exploring Tax Avoidance In Indonesian Energy Companies Between 2018-2022 Koerniawan, Koenta Adji; Zahrah, Delfira Mutia
Jurnal Ekonomi Vol. 13 No. 03 (2024): Jurnal Ekonomi, Edition July -September 2024
Publisher : SEAN Institute

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Abstract

Taxes are essential for national development, but they can also tempt companies to avoid paying their fair share. Although legal, aggressive tax avoidance raises concerns about declining tax income and hindered development. This study investigates the impact of transfer pricing, CEO tenure, and indications of fraudulent financial reporting on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange from 2018 to 2022. This research uses a combination of quantitative, verification and descriptive approaches to determine its effect by analyzing secondary data. Utilizing panel data regression analysis, the research explores the extent to which these variables influence tax avoidance practices. Samples were obtained from 27 companies with a total of 135 observation data using purposive sampling techniques, then analyzed using panel data regression with Eviews 12 software. Partially, the findings reveal that transfer pricing has a positive effect on tax avoidance, while CEO tenure and indications of fraudulent financial reporting have no effect on tax avoidance. Empirical findings indicate that transfer pricing has a significant impact on tax avoidance behavior, while CEO tenure and indicators of fraudulent financial reporting do not exhibit substantial effects. Specifically, the results suggest that companies employ transfer pricing strategies to avoid taxes and reduce their tax burden. Additionally, the length of a CEO's tenure and the presence or absence of indicators of fraudulent financial reporting do not consistently determine whether a company engages in tax avoidance. However, all three variables simultaneously influence tax avoidance. This study contributes to the broader understanding of tax avoidance dynamics within the energy sector, providing a foundation for future research and policy formulation.
Pelatihan Aparat SDM Kelurahan Situ Kabupaten Sumedang: Transparansi dan Tata Kelola Anggaran Kelurahan Koerniawan, Koenta Adji; Krisnawati, Astrie; Rizal, Nora Amelda
Jurnal SOLMA Vol. 14 No. 1 (2025)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v14i1.18152

Abstract

Pendahuluan: Kelurahan Situ menghadapi berbagai tantangan dalam pengelolaan anggaran pemerintahan yang transparan dan akuntabel, termasuk kurangnya pemahaman aparatur terhadap regulasi, minimnya keterlibatan masyarakat dalam pengambilan keputusan, serta terbatasnya akses pelatihan. Fenomena ini berdampak pada rendahnya kepercayaan masyarakat terhadap pemerintah lokal. Studi ini bertujuan untuk pemahaman dan keterampilan aparatur Kelurahan Situ dalam menerapkan prinsip transparansi dan tata kelola anggaran yang baik. Metode: Pelaksanaan pelatihan melibatkan tim PKM dari FEB Universitas Telkom, dan tim mitra dari aparatur Kelurahan Situ, dilaksanakan menggunakan pendekatan partisipatif dengan penyuluhan, simulasi kasus lokal, dan evaluasi pretest serta post-test untuk mengukur efektivitas. Hasil: Program pelatihan meningkatkan pemahaman dan keterampilan aparatur Kelurahan Situ dalam transparansi dan tata kelola anggaran dibuktikan dari nilai postest masing-masing 2 dan 3 poin (R² = 0,723, p = 0,000). Kesimpulan: Program ini berkontribusi positif terhadap penguatan transparansi dan tata kelola anggaran di Kelurahan Situ.
Revolutionizing the Governance of Village-Owned Enterprises (BUMDES): SIABDes Taxion Software to Increase Transparency Adji Koerniawan, Koenta; Tresna Murti, Galuh; Urip Wardoyo, Dwi
SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) Vol. 6 No. 1 (2025)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/spekta.v6i1.10703

Abstract

Background: This community service initiative inspires a brighter future by enhancing governance and financial transparency of Village-Owned Enterprises (BUMDES) in Indonesia, specifically BUMDES Patandang Cangkuang Kulon. By fostering innovation and strengthening governance, it empowers rural communities to thrive through improved management practices and technology. Contribution: The project provides a replicable model for enhancing BUMDES governance through participatory training and digital financial tools. Method: A participatory approach was used, involving needs assessment, focus group discussions, training sessions, and implementation of the SIABDes Taxion software for accounting and PPh21 tax reporting. Results: The program involved 27 participants from four BUMDES. Post-training evaluation showed an average post-test score of 82.05% and a participant satisfaction rate of 100%, indicating increased capacity in financial governance and system adoption. Conclusion: The program addressed key challenges in BUMDES financial governance. Sustained mentoring and adequate resource support remain essential for long-term success.
Pengaruh Kompetensi Dan Independensi Terhadap Deteksi Fraud Pada Aktivitas Audit (Survei pada Auditor BPKP Provinsi Jawa Barat) Habibie, Fauzan; Farida, Ajeng Luthfiyatul; Koerniawan, Koenta Adji
eProceedings of Management Vol. 11 No. 6 (2024): Desember 2024
Publisher : eProceedings of Management

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Abstract

Deteksi Fraud merupakan suatu proses mengidentifikasi indikator-indikator kecurangan yang mengarah kedeteksi fraud sebagai salah satu kelakuan untuk mengetahui bahwa kecurangan terjadi siapa pelaku, siapakorban, dan apa yang menjadi penyebab terjadi fraud tersebut. Penelitian ini bertujuan untuk mengetahuipengaruh kompetensi dan independensi terhadap deteksi fraud pada aktivitas audit Perwakilan BPKPProvinsi Jawa Barat. Dalam pengumpulan data penelitian menggunakan data primer. Data primer padapenelitian ini diperoleh dari hasil penyebaran kuesioner kepada auditor di Perwakilan Badan PemeriksaKeuangan dan Pembangunan Provinsi Jawa Barat. Populasi penelitian ini adalah Auditor yang berada padaPerwakilan Badan Pemeriksa Keuangan dan Pembangunan Provinsi Jawa Barat. Teknik pengambilan sampelmenggunakan purposive sampling dengan kriteria pengalaman kerja minimal 2 tahun pernah melakukanauditing dan minimal pendidikan S1 atau D IV. Sampel auditor Perwakilan BPKP Provinsi Jawa Barat 136.Peneliti mengambil sampel sebanyak 38 orang pemeriksa berdasarkan kriteria yang telah ditentukan. Metodeanalisis dari penelitian ini yaitu analisis regresi linear berganda dengan menggunakan SPSS 25. Berdasarkanhasil dari penelitian, menunjukan bahwa kompetensi dan independensi secara simultan berpengaruh terhadapdeteksi fraud. Secara parsial, kompetensi berpengaruh positif terhadap pendeteksian kecurangan,independensi berpengaruh positif terhadap deteksi fraud. Kata Kunci-deteksi fraud, independensi, kompetensi,
The Influence of Transfer Pricing, Profitability, and Earnings Management, with Financial Statement Fraud (Beneish M-Score) as a Moderating Variable on Tax Avoidance: English Rizal Swan, Achmad; Koenta Adji Koerniawan
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 2 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i2.7361

Abstract

This study aims to analyze the effect of transfer pricing, profitability, and earnings management on tax avoidance, as well as to illuminate the role of Beneish M-Score as a moderating variable. The study was conducted on companies in the Oil, Gas and Coal Sector listed on the Indonesia Stock Exchange (IDX) for the period 2021–2023. The analysis method used is multiple linear regression with a panel data approach. The results of the study indicate that simultaneously, transfer pricing, profitability, and earnings management do not have a significant effect on tax avoidance. Partially, the three independent variables also do not show a significant relationship to tax avoidance. In addition, earnings management proxied through the Beneish M-Score does not have a significant effect on tax avoidance practices. This study also cannot empirically conclude the role of the Beneish M-Score as a moderating variable because no interaction testing was carried out. This finding indicates that tax avoidance is likely more influenced by other factors outside the model, such as ownership structure, corporate governance, or tax regulations. The implications of these results indicate the need for a more comprehensive development model and data-based tax supervision to minimize tax avoidance practices.
Co-Authors A Halim Ajeng Luthfiyatul Farida Ali Riza Fahlevi Anamur, Imelda Anwar Made Arfive Gandhi Asmi, Ifan Asmiati, Anggri Astrie Krisnawati Dedik Nur Triyanto Desy Anggraeni Dewa Putra Krishna Mahardika Dwi Indah Putrianingsih, Dwi Indah Eris Dianawati Farotami, Faeruca Nindi Fathan Hanif, Ahmad Fitriana, Helmi Galuh Tresna Murti Habibie, Fauzan Hilda Hilda Irma Irma Tyasari Lestiar, Dessy Ayunda Liahmad, Liahmad Nora Amelda Rizal Oktavina, Prawita R. Anastasia Endang Susilawati Rinaldi, Salma Kharisa RIRIN, KATARINA Rizal Swan, Achmad Rr Sri Saraswati Setiyowati, Lilik Tilamra, Tilamra Urip Wardoyo, Dwi Wibawa, Nerlin Zahrah, Delfira Mutia Zaky Eryana, Muhammad Auzan