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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL ECONOMIA JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI The Indonesian Accounting Review Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi Multiparadigma Infestasi Journal of Auditing, Finance, and Forensic Accounting Neo-Bis JURNAL AKUNTANSI UNIVERSITAS JEMBER Jurnal Akuntansi Aktual JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Scientific Journal of Reflection : Economic, Accounting, Management and Business JMM UNRAM (Jurnal Magister Manajemen Universitas Mataram) JISIP: Jurnal Ilmu Sosial dan Pendidikan EKUITAS (Jurnal Ekonomi dan Keuangan) (JRAMB) Jurnal Riset Akuntansi Mercu Buana Jurnal Aplikasi Akuntansi Jurnal Gema Ngabdi Valid Jurnal Ilmiah Jurnal Abdi Insani Prosiding Konferensi Nasional PKM-CSR IIJSE Jurnal Abdimas Independen E-Jurnal Akuntansi
Endar Pituringsih
Fakultas Ekonomi Dan Bisnis Universitas Mataram, Indonesia
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

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IMPLEMENTATION OF THE MONITORING CENTER FOR PREVENTION AS A MODERATING DETERMINANT OF FRAUD PREVENTION Pituringsih, Endar; Basuki, Prayitno; Akram; Selatan, Liga Ayun
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 3 (2025): September
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2025.v9.i3.7124

Abstract

This study examines the effect of Leadership Style, Ethical Management Culture, and Internal Control System on Fraud Prevention, moderated by the Monitoring Center for Prevention (MCP) in each Regency/City across Lombok Island. The population of this study consists of two thousand one hundred twenty-four employees. Then, the sample was selected using a non-probability purposive sampling technique, resulting in 100 respondents. The research data were analyzed using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method. Therefore, this study resulted that, partially, Ethical Management Culture and Internal Control System positively affect Fraud Prevention. Whereas this study found that Leadership Style has a negative effect. Furthermore, its finding indicates that implementing the Monitoring Center for Prevention (MCP) has not been able to moderate the determinants of Fraud Prevention within local governments in the Regencies and Cities across Lombok Island. So, the local governments throughout Lombok Island need to enhance their evaluation and supervision efforts.  The fraudulent acts can be prevented and minimized, thereby avoiding losses that could ultimately lead to a decline in the quality of public services.
Financial Volatility Paradox in Philanthropic Organizations: Evidence from Indonesian Religious and Secular Nonprofits Hermawan, Dedy; Fikri, Mohammad Ali; Pituringsih, Endar
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9569

Abstract

This study examines the relationship between revenue concentration and financial volatility in philanthropic organizations, challenging the conventional assumption that diversification leads to greater stability. Using longitudinal data from 10 Indonesian philanthropic organizations registered with Perhimpunan Filantropi Indonesia over a 10-year period (2015-2024), this research compares income volatility patterns between religious-based and secular nonprofits. The findings reveal a counterintuitive paradox: religious organizations with concentrated revenue sources (zakat, infaq, and sadaqah) demonstrate significantly lower volatility (16.4%) compared to secular organizations with more diversified funding (53.4%). Mann-Whitney U test confirms this difference is statistically significant (U = 2.000, Z = -2.193, p = 0.028). This study introduces the concept of 'normative income stability' where religious obligations create a baseline donation pattern that is more stable than voluntary giving, thereby extending Financial Vulnerability Theory by proposing that the nature of income source moderates the diversification-stability relationship. The implications suggest that nonprofit financial management strategies should consider institutional characteristics rather than pursuing universal diversification.
The Effect of Firm Characteristics on Tax Avoidance with Liquidity as a Moderating Variable in Indonesian Firms Hidayatul Akma; Putra, I Nyoman Nugraha Ardana; Pituringsih, Endar
Jurnal Reviu Akuntansi dan Keuangan Vol. 16 No. 1 (2026): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v16i1.43547

Abstract

Purpose: This study aims to analyze the effect of capital intensity, profitability, and leverage on tax avoidance, as well as to examine the role of liquidity as a moderating variable in non-financial companies listed on the Indonesia Stock Exchange during 2020–2024. Methodology/approach: The research employed a quantitative associative approach using panel data regression with the Moderated Regression Analysis (MRA) technique. The sample consists of 151 companies (755 firm-year observations) selected through purposive sampling. Data were analyzed using the Fixed Effect Model based on Chow, Hausman, and LM tests. Findings: The results showed that profitability had a significant positive effect on tax avoidance, while capital intensity and leverage did not. Liquidity proved to be a pure moderator, weakening the effect of capital intensity and leverage on tax avoidance, but it was unable to moderate the effect of profitability. Practical implications: The findings highlight the importance for regulators to consider firms’ liquidity conditions when designing tax enforcement policies, as financially strong firms tend to show higher voluntary compliance. Originality/value: This study contributes by incorporating liquidity as a moderating variable in the relationship between internal firm characteristics and tax avoidance an approach rarely examined in prior Indonesian tax compliance research
Co-Authors - Sadad Abdul Muis Abdul Syukur Abjadi, Khalid Ahmad Rifai Ajhar . Akma, Hidayatul Akram Akram . Akram, Akram Alamsyah Alamsyah Animah Animah Ayudia Sokarina Aziz Irwandi B. Busaini, B. Baiq Muslihan Hidni Biana Adha Inapty Biana Adha Inapty, Biana Adha Budi Santoso Budy Wiryawan Deddy Suhendra Martua Siburian Dedy Hermawan Dedy Hermawan Denny Cendra Bhakti Dwi Putra Buana Sakti Erfan Agusfiandifutra ERNA WIDIASTUTY Fauzi, Agus Khazin Fikri, Mohammad Ali Freddy Susanto Ginta Ginting Hailuddin Hermanto Hermanto Hery Susanto Hidayatul Akma Humaidi Humaidi I Made Adi Gunawan I Nyoman Nugraha Ardana Putra Ida Najati Ida Najati Kadek Budi Suryanata Kadek Dwiyanti Yussilasari Khalid Abjadi Khalid Abjadi Lalu Agus Sudrajat Lalu Hamdani Husnan Lalu Hamdani Husnan Lalu M. Furkan Layali Ihyani Lilik Handajani Lilik Handajani Lilik Handajani Luh Putu Resti Mega Artantri M Firmansyah M Irwan M Irwan M. Irwan M. Irwan, M. Irwan Miftahul Su’adah MOHAMMAD ALI FIKRI Muh Irwan Muhajir Irfani Muhammad Azlan Muhammad Idham Ni Ketut Surasni Ni Made Putri Utami Novita Susila Wardani Nur Fitriyah Nurlaili Fithriani Oktavia Komala Sari Pebruwardi Hidayat Prayitno Basuki, Prayitno Rahmatia Azzindani Roisatul Aminy Rr Titiek Herwanti Rr. Sri Pancawati Martiningsih Rukmana, Utami N. A. Samuel Christian Ara Sari, Khopipah Wandan Selatan, Liga Ayun Sholihin, Muhammad Khairus Siswadi Siswadi Siti Aisyah Hidayati Sri Indriani Subhan Purwadinata, Subhan Thatok Asmony Thatok Asmony Thatok Asmony Thatok Asmony, Thatok Titiek Herwanti Titiek Herwanti Ulfa, Pipit Rismayani Zaenal Abidin Zulfirman Switriansyah