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All Journal Journal of Applied Finance & Accounting Journal of Empowerment Community Jurnal Riset Akuntansi dan Auditing
Monika Budiman
Sekolah Tinggi Ilmu Ekonomi Y.A.I
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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FACTORS AFFECTING FRAUD PREVENTION AND ITS IMPLICATION TO THE QUALITY OF FINANCIAL STATEMENTS Monika Budiman; Choirul Anwar; Sudjono Sudjono
Journal of Applied Finance & Accounting Vol. 8 No. 1 (2021): Publish on June 2021
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v8i1.6858

Abstract

The study aims to determine the effect of internal control, internal audit, risk-based audit, audit committee, and whistleblowing system on fraud prevention and its implications to the quality of financial statements. The sample consisted of 7 companies from 12 populations of chemical sub-sector companies and 5 companies from 10 populations of pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange in 2018. Data were collected using questionnaires with 154 respondents. The analysis technique using Structural Equation Modeling (SEM) and processed with Lisrel 8.8. The results indicate that, partially, internal control, internal audit, risk-based audit, and audit committee have a positive and significant effect on fraud prevention, while the whistleblowing system partially has a negative and insignificant effect. However, simultaneously, the direct effect of internal control, internal audit, risk-based audit, audit committee, and whistleblowing system on fraud prevention have a positive and significant effect. The results also show partially internal control, internal audit, whistleblowing system, and fraud prevention have a positive and significant effect on the quality of financial statements while risk-based audit has a positive but not significant effect and the audit committee has a negative and insignificant effect on the quality of financial statements. However, simultaneously, the indirect effect of internal control, internal audit, risk-based audit, audit committee, whistleblowing system on the quality of financial statements through fraud prevention have a positive and significant effect.
Edukasi Artificial Intelligence Untuk Meningkatkan Literasi Digital Pelajar Monika Budiman; Marini Anggie Putri Siregar; Lydia Kurniawan; Swesti Mahardini; Aang Syahdina; Malik Hidayat
Journal of Empowerment Community Vol 8 No 1 (2026): Maret 2026
Publisher : Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jec.v8i1.2519

Abstract

The advancement of Artificial Intelligence (AI) technology presents significant opportunities in the field of education, particularly in enhancing the effectiveness of teaching and learning processes. However, many educators and students still lack understanding of how to utilize AI optimally and ethically. This community service program aimed to improve teachers’ and students’ knowledge and skills in using AI technologies, especially language-based models such as ChatGPT, as tools to support interactive learning. The implementation method included socialization, training sessions, and direct mentoring to help participants understand the basic concepts of AI and how to integrate them into learning activities. The results showed an increase in participants’ understanding of the functions and potential of AI in education, along with growing awareness of the importance of using this technology wisely and ethically. In conclusion, this program successfully enhanced digital literacy and encouraged the use of AI as an innovative learning approach aligned with the spirit of the Merdeka Belajar (Freedom to Learn) policy.
Understanding Land and Building Tax Compliance Through Tax Knowledge, Taxpayer Income, and Government Trust Monika Budiman; Marini Anggie Putri Siregar; Aang Syahdina; Malik Hidayat; Dhevia Pragatti
Jurnal Riset Akuntansi dan Auditing Vol 13 No 1 (2026): Jurnal Riset Akuntansi dan Auditing
Publisher : Sekolah Tingg Ilmu Ekonomi Y.A.I Jakarta - Indonesia

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Abstract

This study examines the effects of tax knowledge, taxpayer income, and trust in government on taxpayer compliance in paying land and building tax (PBB). The population consisted of 41,375 land and building tax objects in Koja District, North Jakarta. Using incidental sampling and the Slovin formula, a sample of 100 respondents was obtained, resulting in 100 observations analyzed in this study. Data were analyzed using smartPLS 4.0. The novelty of this research lies in investigating the combined effects of tax knowledge, taxpayer income, and trust in government on land and building tax compliance within a specific regional context using the smartPLS approach. The results indicate that tax knowledge and taxpayer income have a positive and significant effect on taxpayer compliance, whereas trust in government has no significant effect. The findings imply that the Directorate General of Taxes should strengthen taxpayer education through seminars, direct outreach programs, and accessible online campaigns. Compliance strategies may also be tailored to taxpayers’ income levels through educational support and incentives for lower-income groups, as well as stronger law enforcement for higher-income groups. Overall, efforts to improve compliance should emphasize educational and technical approaches rather than relying solely on enhancing the government's public image. Abstrak - Penelitian ini bertujuan untuk menguji pengaruh pengetahuan perpajakan, pendapatan wajib pajak, dan kepercayaan terhadap pemerintah terhadap kepatuhan wajib pajak dalam membayar pajak bumi dan bangunan (PBB). Populasi penelitian terdiri atas 41.375 objek pajak bumi dan bangunan di Kecamatan Koja, Jakarta Utara. Teknik pengambilan sampel menggunakan incidental sampling dengan rumus Slovin sehingga diperoleh 100 responden, dengan total 100 observasi yang dianalisis dalam penelitian ini. Analisis data dilakukan menggunakan smart-PLS 4.0. Kebaruan penelitian ini terletak pada pengujian secara simultan pengaruh pengetahuan perpajakan, pendapatan wajib pajak, dan kepercayaan terhadap pemerintah terhadap kepatuhan PBB dalam konteks wilayah tertentu dengan pendekatan smart-PLS. Hasil penelitian menunjukkan bahwa pengetahuan perpajakan dan pendapatan wajib pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak, sedangkan kepercayaan terhadap pemerintah tidak berpengaruh signifikan. Implikasi penelitian menunjukkan bahwa Direktorat Jenderal Pajak perlu memperkuat edukasi perpajakan melalui seminar, sosialisasi langsung, dan kampanye daring yang mudah diakses. Strategi peningkatan kepatuhan juga dapat disesuaikan dengan tingkat pendapatan wajib pajak melalui edukasi dan insentif bagi kelompok berpendapatan rendah serta penguatan penegakan hukum bagi kelompok berpendapatan tinggi. Secara keseluruhan, peningkatan kepatuhan wajib pajak perlu lebih difokuskan pada pendekatan edukatif dan teknis dibandingkan hanya pada peningkatan citra pemerintah.
Co-Authors Aang Syahdina Choirul Anwar Dhevia Pragatti Lydia Kurniawan Malik Hidayat Marini Anggie Putri Siregar Sudjono Sudjono Swesti Mahardini