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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Akuntansi Profesi The Indonesian Accounting Review Jurnal Penelitian Ekonomi dan Bisnis JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Proceeding SENDI_U Jurnal Maneksi (Management Ekonomi Dan Akuntansi) SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Jurnal Riset Ekonomi dan Bisnis JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Riset Akuntansi Politala Jurnal Ekonomi Dan Bisnis Dharma Raflesia : Jurnal Ilmiah Pengembangan dan Penerapan IPTEKS Jurnal Akuntansi dan Bisnis Krisnadwipayana JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Pena : Jurnal Ilmu Pengetahuan dan Teknologi SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) Jurnal Pengabdian kepada Masyarakat International Journal of Social Science Journal of Social Responsibility Projects by Higher Education Forum JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Empowerment: Jurnal Pengabdian Masyarakat JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Pengabdian Mandiri IJCOSIN : Indonesian Journal of Community Service and Innovation International Journal of Tourism and Hospitality in Asia Pasific Jurnal Pengabdian Masyarakat Waradin Jurnal Manajemen dan Dinamika Bisnis PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Journal of Consumer Study and Applied Marketing Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam International Journal of Economics and Management Sciences International Journal of Economics, Management and Accounting Jurnal Karya untuk Masyarakat (JKuM) E-Amal: Jurnal Pengabdian Kepada Masyarakat Jurnal Dinamika Akuntansi Jurnal Akuntansi International Journal of Accounting, Management, and Economics Research : Ijamer Proceeding of The International Conference on Management, Entrepreneurship, and Business Brilliant International Journal of Management and Tourism
Imang Dapit Pamungkas
Univeritas Dian Nuswantoro
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The Influence Of Leverage, Tax Planning, And Good Corporate Governance On Earning Management Fathimah Fathimah; Retno Indah Hernawati; Imang Dapit Pamungkas; Lilis Setyowati
Jurnal Telekomunikasi dan Informatika Lbh. 2 Àir. 1 (2024): June : International Journal Of Accounting, Management, And Economics Research
Publisher : Fakultas Ekonomi dan Bisnis Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/ijamer.v1i2.19

Abstract

Profit is a crucial indicator in assessing the financial performance of a company. One method that can be utilized to manipulate a company’s proft is through earning management. The objective of this study is to investigate and analyze how leverage, tax planning, and effective corporate governance impact earnings management. the study’s sample is chosen through purposive sampling, with a specific focus on state-owned enterprises (BUMN) . Employing a quantitive approach, regression analysis is utilized as the analytical method, and a total of 74 sample are included in this study. Statistical data analysis to test hypotheses is conducted using SPSS 24 software. The research results reveal that only one variable accepted, namely institutional ownership, which has a negative influence on earnings management. On the other hand, the hypotheses regarding leverage, tax planning, managerial ownership, and audit committee are rejected.
Optimalisasi Administrasi Pajak Penghasilan: Edukasi dan Pendampingan untuk Yayasan Alpha Indonesia Jawa Tengah Ratnawati, Juli; Pamungkas, Imang Dapit; Setiawanta, Yulita; Mardjono, Enny Susilowati; Setiawan, Aries
DHARMA RAFLESIA Vol 23 No 1 (2025): JUNI (ACCREDITED SINTA 5)
Publisher : Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/dr.v23i1.40911

Abstract

Sosialisasi perpajakan bagi badan nirlaba, terutama pada Yayasan Alpha Indonesia Jawa Tengah, memiliki peran krusial dalam meningkatkan kepatuhan terhadap regulasi perpajakan. Sebagai organisasi sosial yang fokus pada kegiatan kemanusiaan, Yayasan Alpha Indonesia Jawa Tengah masih menghadapi berbagai kendala dalam memahami dan mengimplementasikan kewajiban perpajakan, terutama terkait dengan regulasi pajak penghasilan yang harus dipatuhi oleh yayasan tersebut. Program pengabdian masyarakat ini bertujuan untuk meningkatkan pemahaman pengurus yayasan mengenai regulasi perpajakan melalui sosialisasi, pelatihan, dan pendampingan teknis. Metode yang digunakan meliputi pertemuan edukatif, pelatihan pencatatan keuangan berbasis teknologi, serta simulasi pelaporan pajak. Hasil kegiatan menunjukkan adanya peningkatan pemahaman dan kesadaran terhadap 15 pengurus inti yayasan terhadap kewajiban perpajakan. Selain itu, implementasi sistem pencatatan keuangan digital selama dua hari mampu membantu yayasan dalam mempermudah proses pelaporan pajak secara akurat. Namun, masih ditemukan beberapa kendala, seperti keterbatasan sumber daya manusia dalam bidang keuangan dan perpajakan. Pendampingan dan edukasi sangat diperlukan untuk memastikan keberlanjutan kepatuhan yayasan terhadap kewajiban pajak sehingga yayasan mampu secara mandiri mengelola kewajiban perpajakannya.
Detecting fraudulent financial reporting: Heptagon fraud model Pamungkas, Imang Dapit; Irwandi, Soni Agus
The Indonesian Accounting Review Vol. 14 No. 2 (2024): July - December 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v14i2.4523

Abstract

This study aims to examine the role of corporate governance mechanisms in detecting fraudulent financial reporting (FFR) based on the fraud heptagon model. Quantitative method is used to analyze secondary data obtained from annual reports of State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange for the period of 2019-2022. Sampling is carried out using purposive sampling method. This study uses 80 samples which are processed using WarpPLS 8.0 with the logistic regression analysis method. The results show that pressure and rationalization have an effect on fraudulent financial reporting. In contrast, other elements such as opportunity, capabilities, arrogance, ignorance, and greed do not have a significant effect on fraudulent financial reporting. Corporate governance mechanisms only moderate the effect of arrogance and ignorance on fraudulent financial reporting. It is expected that regulatory authorities in State-Owned Enterprises understand the reliability of the fraud heptagon model in detecting financial reporting fraud and provide guidance on fraud detection priorities. The novelty of this study is that it places corporate governance mechanisms as a moderating variable in the effect of fraud heptagon model on financial reporting fraud in State-Owned Enterprises in Indonesia.
Enhancing Hospitality Service Management and Financial Literacy for Sustainable Tourism Development : Evidence from Malaysia’s Local Destination Operators Pamungkas, Imang Dapit; Rahayu, Emik; Izza Ulumuddin Ahmad Asshofi; Noviastuti, Nina; Ibrahim, Mohd Hairulnizam
Brilliant International Journal Of Management And Tourism Vol. 5 No. 2 (2025): June : Brilliant International Journal Of Management And Tourism
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v5i2.4961

Abstract

In the increasingly competitive tourism landscape, many local operators in Malaysia face challenges in maintaining service quality and managing their businesses sustainably. The objective of this study is to investigate how training in hospitality service management and financial literacy can enhance the long-term sustainability of local tourism businesses. This study aims to examine the impact of hospitality service management and financial literacy training on the business sustainability of local tourism operators. Using a quantitative approach, data were collected from 120 small-scale tourism entrepreneurs in East Malaysia through structured questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that both hospitality service management and financial literacy have a positive and significant effect on business sustainability. Moreover, the integrated implementation of both trainings produces a stronger impact than each intervention individually. These findings support the SERVQUAL Model, Human Capital Theory, and Empowerment Theory, highlighting that knowledge-based capacity building is crucial for improving operational performance and economic resilience in the tourism sector. The study recommends that policymakers and universities adopt integrated training modules that combine service and financial competencies to empower tourism-based microenterprises and foster inclusive, sustainable development.
Pengaruh Price Earning Ratio, Debt to Equity Ratio, Return on Asset dan Net Profit Margin terhadap Harga Saham pada Perusahaan Manufaktur yang Terdaftar di BEI 2020-2022 Anatasia, Ajeng; Septriana , Ira; Pamungkas , Imang Dapit
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 1 (2024): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i1.2006

Abstract

This relselarch aims to find out whelthelr Relgional Taxels, Relgional Lelviels and othelr lelgitimatel PAD havel an elffelct on thel relcelipt of Original Relgional Incomel. This relselarch is a quantitativel delscriptivel relselarch using selcondary data. Baseld on thel relsults of data analysis using SPSS 20, it is known that thel coelfficielnt of deltelrmination multiplel (R2) or R Squarel is 0.864 or 86.4%, this shows that relgional taxels, relgional lelviels and othelr lelgitimatel PAD arel simultanelously ablel to elxplain thel risel and fall in PAD of welstelrn Selram district, Maluku Provincel by 86.4%, whilel thel relmaining 13.6% was influelnceld by othelr factors outsidel this relselarch. whilel partially only lelviels havel a significant elffelct on thel PAD of welstelrn Selram district with a significancel valuel of 0.018. Melanwhilel, taxels and othelr lelgal PAD partially havel no elffelct on thel PAD of Welst Selram Relgelncy duel to thel lack of taxpayelr compliancel in paying taxels and also thel delclinel in elconomic activity in thel tourism selctor in 2020 due to the COVID-19 pandemic. Keywords: Regional Tax, Regional Levy, Original Regional Income
PENGARUH CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI TAHUN 2018-2021) Sulastri, Anis; Pamungkas, Imang Dapit
Jurnal Riset Akuntansi Politala Vol 7 No 1 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i1.271

Abstract

This research aims to understand corporate governance's impact on financial distress with moderate profitability as a variable. The sample in this study is a property and real estate sector companies listed on the BEI in the 2018-2021 period. The data used in the research consists of secondary data of financial statements and annual reports. Data and hypothetical analysis tools are used with an 8.0 warppls program. The results showed that the board of commissioners, board of directors, does not affect financial distress, the auditing committee does not affect financial distress, and profitability is able to moderate the board of commissioners on financial distress. Nevertheless, profitability has been unable to modernize the board of directors and audit committees on financial distress
Impact of Corporate Social Responsibility between Green Accounting and Sustainable Development Goals Imang Dapit Pamungkas; Muhammad Rafi Raihan; Devina Putri Indra Satata; Anggelica Yufa Kristianto
Jurnal Dinamika Akuntansi Vol. 16 No. 1 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v16i1.4051

Abstract

Purposes: This study aims to test and analyze the impact of CSR on SDGs, Green Accounting's link with SDGs, and CSR's moderating effect on this relationship. Next, it will test and analyze company value as a mediating variable in the relationship between Green Accounting and CSR. Methods: This study uses a quantitative approach. The data included in this study comprises secondary sources, including annual reports and sustainability reports of energy transportation and logistics companies that were listed on the IDX and maintained on corporate websites between 2017 and 2021. This research uses WarpPLS 7.0 software for hypothesis testing and analyzing statistical data. The population of this research is companies that contribute the most significant greenhouse gas emissions in Indonesia. Purposive sampling resulted in a total of 380 samples. Data was collected from annual and sustainability reports from 76 energy, transportation, and logistics companies listed on the Indonesia Stock Exchange (BEI) in 2017-2021. Data were processed and analyzed using WarpPLS 7.0 software. Findings: The results of this study show that green accounting has a positive effect on SDGs, and CSR has a significantly positive impact on SDGs. Furthermore, CSR can strengthen the influence of green accounting on the SDGs, and company value can mediate the relationship between green accounting and CSR. Novelty: This research contributes to placing CSR as a moderating variable in the relationship between green accounting and SDGs and placing company value as a mediating variable in the relationship between green accounting and CSR in energy transportation and logistics sector companies in Indonesia.
Peran Green Banking sebagai pemoderasi pada Determinan Kinerja Keuangan Bank Umum Syariah Periode 2018-2022 Ai’ni Rahma Dewi, Siska; Pamungkas, Imang Dapit
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 6 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah (in Press)
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i6.1175

Abstract

This research examines and analyses the influence of solvency, profitability, and Murabaha financing on financial performance with green banking as moderation. Financial performance is measured using a combined SCnP model. The data is from a purposive sampling of all BUS registered in OJK during 2018-2022. Data were analyzed using SEM PLS via Warp PLS v 7.0. The research output shows that all of the independent variables, only solvency, have positively influenced financial performance. The moderating variable green banking can strengthen the influence of solvency and Murabaha financing on financial performance but cannot strengthen the influence of profitability on financial performance.
Pengaruh Pemahaman Standar Akuntansi Pemerintah, Pemanfaatan Sistem Informasi Akuntansi Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pada BPKAD Provinsi Jawa Tengah Yunitasari, Febby Ana; Setyowati, Lilis; Durya , Ngurah Pandji Mertha Agung; Pamungkas, Imang Dapit
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 10 No. 1 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2024
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v10i1.1715

Abstract

The purpose of this study is to determine how the quality of financial reporting in the Regional Financial and Asset Management Agency of Central Java Province (BPKAD) is affected by understanding accounting standards, using accounting information systems, and internal control systems. The research employed a quantitative methodology utilizing primary data. by means of a questionnaire survey that involved 58 of all 125 BPKAD employees in Central Java Province. Methods for data analysis, such as validity, reliability, classical acceptance testing, and multiple linear regression, were implemented using the program SPSS 24. The study's findings indicate that internal control systems, accounting knowledge, and the usage of accounting information systems all partially and simultaneously affect the quality of financial reporting, accounting for 57.9% of the sample. The remaining 42.1% is impacted by variables not taken into account in the study
Uncovering Fraudulent Financial Reporting: Fraud Hexagon and the Moderating Role of Information Technology Adoption Prasada Agra Swastyayana; Imang Dapit Pamungkas
International Journal of Economics and Management Sciences Vol. 1 No. 1 (2024): February : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v1i1.1049

Abstract

This research aims to examine the effect of the Fraud Hexagon dimensions on fraudulent financial reporting (FFR) in the banking sector in Indonesia, as well as analyze the moderating role of information technology (IT) adoption. Using a quantitative approach, this research using secondary data with purposive sampling technique to select 43 banks listed on the Indonesia Stock Exchange during the period 2020 to 2023. Financial reporting fraud is measured using the F-Score model, and the analysis technique used is PLS-SEM with WarpPLS 7.0 tools. The results showed that the opportunity (Ineffective Monitoring), and capability (CEO Change) had a positive effect in increasing the possibility of fraudulent financial reporting. Furthermore, IT adoption does not moderate the relationship between any of the Fraud Hexagon elements and FFR. These findings make an important contribution to the development of understanding of fraudulent financial reporting through fraud hexagon  framework and technological approaches. The results of this research provide insights for banking regulators, auditors, and corporate policy makers in designing more effective fraud detection and prevention strategies.
Co-Authors Afida Defi Maulida Agung Bagus Amlayasa, Anak Agung Prajanto Agung Prajanto Agustian, Adinda Ahmad Asshofi , Izza Ulumuddin Ahmad Bebin Najmuddin Ai’ni Rahma Dewi, Siska Aji Kusumah Ramdhani Amjad Ali Anatasia, Ajeng Anggelica Yufa Kristianto Anna Sumaryati Aryanto, Vincent Didiek Wiet Bagus Permana, Cahya Bambang Minarso, Bambang Chela Diva Aurellia Christina Kesthi Kumara Danudara, Ananta Budhi Devina Putri Indra Satata Devina Putri Indra Satata Dian Indriana Hapsari Durya , Ngurah Pandji Mertha Agung Durya, Ngurah Pandji Mertha Agung Dwi Sekar Arum Eka Putri Theresa Enny Susilowati Mardjono Entot Suhartono Fathimah Fathimah Guruh Taufan Hariyadi Guruh Taufan Hariyadi Haryadi Darmawan Hayu Wikan Kinasih Ibnu Utomo Wahyu Mulyono Ibnu Utomo Wahyu Mulyono Ibrahim, Mohd Hairulnizam Ira Septriana Ismuninggar Suci Izza Ulumuddin Ahmad Asshofi Joseph Aldo Irawan Juli Ratnawati Juli Ratnawati Juli Ratnawati Karis Widyatmoko Khotimah, Novi Kusuma, Sherawanti Permata Lilik Irawati LILIS SETYOWATI Listiana Laelisakdiyah, Ana Made Rustini, Ni Maulana Ischaq Melati Oktafiyani Muhammad Rafi Raihan Muhammad Rafi Raihan Mulyono, Ibnu Utomo Wahyu N. Nurjanah Nabila Jasmine, Adinda Nanda Adhi Purusa Nehayati, Nela Ngurah Pandji Mertha Agung Durya Ngurah Pandji Mertha Agung Durya Ngurah Pandji Pandji Noviastuti, Nina Nurjanah Nurjanah Oktavianasari, Ira Pauline Arum Diana Pramitasari, Ratih Prasada Agra Swastyayana Puji Purwatiningsih, Aris Purwantoro Rahayu, Emik Ramdhani , Aji Kusumah Ramdhani Rania Suksmaningtyas Retno Indah Hernawati Retno Indah Hernawati Ririh Dian Pratiwi Samsiah SANIA FATMAWATI SUKMA Sauwamah, Aswin Septriana , Ira Setiawan, Aries Sofi Angga Widiastuti Soni Agus Irwandi Sukmadi Sulastri, Anis Syah, Sultan Syamsul Arifin TARMIZI ACHMAD Triono, Hermawan Tsalatsa Rahma Salsabila Wahyu Mulyono , Ibnu Utomo Widyatmoko , Karis Widyatmoko Karis Wikan Kinasih, Hayu Wisit Rittiboonchai Yobel, Marshelino Putra Yohan Wismantoro Yulita Setiawanta Yulita Setiawanta Yunitasari, Febby Ana Zidane Bertand Arya