Articles
<![CDATA[Pengaruh Religiusitas dan Insentif Keuangan terhadap Intensi Melakukan Whistleblowing pada Faith-Based Organization ]]>
<![CDATA[Pulungan, Andrey Hasiholan]]>
<![CDATA[ Ekonomi dan Bisnis Vol 5, No 1 (2018): Ekonomi dan Bisnis ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta ]]>
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DOI: 10.35590/jeb.v5i1.682
<![CDATA[Whistleblowing, nowadays, is a common practice many organizations to detect fraud. This research aims to analyze the extent of the effect of financial incentives on employees’ intentions in faith-based organizations (FBO) to do whistleblowing. Individuals who works in FBO have different characteristics from individuals who work in profit-oriented companies. One of the characteristic uniqueness of employees who work in FBO is their motivation to work is more driven by religious values rather than financial incentives. Using the between-group subjects design, the results shows that religious and financial incentives affect the intentions of FBO employees to report fraud.]]>
<![CDATA[Machiavellianism and Corporate Ethical Values as Determinants of Accountants’ Ethical Decision Making ]]>
<![CDATA[Pulungan, Andrey Hasiholan]]>;
<![CDATA[Fitriningrum, Andriati]]>
<![CDATA[ Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 4, No 1 (2019) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Malang ]]>
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<![CDATA[This study aims to evaluate the extent to which ethical environment may moderate the negative effect of Machiavellianism towards accountants? ethical decision making. Questionnaires are distributed to accountants work in various company in Jakarta. The study finds accountants with High Machs are more likely to take unethical actions, while corporate ethical values (CEV) may encourage accountant to act more ethically. However, CEV does not reduce the negative effect of Machiavellianism towards accountants? ethical decision making. This study contributes to accounting literature by providing evidence on how weak ethical environment may trigger accountants to act unethically. ]]>
<![CDATA[Persepsi Mahasiswa Terhadap IFRS dan Kompetensi Mahasiswa dalam Memahami dan Mengaplikasikan IFRS ]]>
<![CDATA[Hasiholan Pulungan, Andrey]]>
<![CDATA[ Akuntansi dan Manajemen Vol. 8 No. 1 (2013): Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Padang ]]>
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DOI: 10.30630/jam.v8i1.126
<![CDATA[Globalization, ASEAN Free Trade started in 2015, and IFRS implementation in Indonesia require universities to produce competent accounting graduates, specifically in IFRS. The purpose of this research is to analyze students’ perceptions on IFRS and their competence in IFRS. The respondents are 81 students from three private universities in Jakarta, Banten, and West Java. The students must be taking or must have taken Advance Accounting subject. The results show that students realize that IFRS is important for working as accountant and IFRS has been also integrated in their learning process in campus. However, students perceive that they do not have good competency in understanding applying IFRS. Most respondents state that they are difficult to learn IFRS due to unclear explanation from lecturer, text book in English, and lack of facilities to learn IFRS.]]>
<![CDATA[Authentic Leadership and Whistleblowing: The Mediating Roles of Trust and Moral Courage ]]>
<![CDATA[Andrey Hasiholan Pulungan]]>;
<![CDATA[Kadek Jenitha Ayunda Tirtaning Sari]]>;
<![CDATA[Sri Maharsi]]>;
<![CDATA[Albert Hasudungan]]>
<![CDATA[ Jurnal Kajian Akuntansi Vol 5, No 2 (2021): DESEMBER 2021 ]]>
Publisher : <![CDATA[Universitas Swadaya Gunung Jati ]]>
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DOI: 10.33603/jka.v5i2.5424
<![CDATA[AbstractStudies have shown that internal whistleblowing is an effective way to reduce unethical behavior and fraud risk in organizations. This study aims to empirically examine the mediating effects of affective trust and moral courage on the relationship between authentic leadership and employees internal whistleblowing intention. A convenience sampling method was utilized because the respondents were specific and there was no available public information about them. The survey was sent online to respondents who worked in a private company in Indonesia that applied a whistleblowing policy. One hundred sixty-three responses were analyzed by using SMART PLS 3. The findings suggest that both affective trust and moral courage improve the effects of authentic leadership on their employees intention to report fraud through internal channels. A leader with authentic attributes promotes employees' trust in their leader and improves their moral courage so they are more willing to report fraud to internal parties, including their leaders. Hence, this research demonstrates the significance of a good control environment in companies.Keywords: Affective trust; Authentic leadership; Internal whistleblowing intentions; Moral courage.Abstrak Studi telah menunjukkan bahwa pelaporan pelanggaran secara internal merupakan cara yang efektif untuk mengurangi perilaku tidak etis dan risiko kecurangan di dalam organasisasi. Penelitian ini bertujuan untuk menguji secara empiris pengaruh mediasi kepercayaan afektif dan keberanian moral terhadap hubungan antara kepemimpinan otentik dengan intensi pegawai melakukan pelaporan pelanggaran secara internal. Metode sampel convenience digunakan oleh karena responden yang spesifik dan ketiadaan informasi publik mengenai mereka. Survei dikirimkan secara online kepada responden yang bekerja di sebuah perusahaan swasta di Indonesia yang telah menerapkan kebijakan pelaporan pelanggaran. Seratus enam puluh tiga respon dianalisa dengan menggunakan SMART PLS 3. Hasil penelitian menunjukkan bahwa baik kepercayaan afektif maupun keberanian moral meningkatkan pengaruh kepemimpinan otentik terhadap untensi pegawai melaporkan kecurangan melalui jalur internal. Seorang pemimpin yang memiliki atribut otentik meningkatkan kepercayaan pegawai kepada pimpinan dan keberanian moral pegawai sehingga pegawai lebih mau melaporkan kecurangan kepada pihak-pihak internal, termasuk pimpinan mereka. Oleh sebab itu, penelitian menunjukkan pentingnya lingkungan pengendalian yang baik di dalam perusahaan.Katakunci: Intensi pelaporan pelanggaran secara internal; keberanian moral; kepercayaan afektif; kepemimpinan otentik.]]>
<![CDATA[Apakah insentif keuangan dan persepsi keseriusan berpengaruh terhadap keputusan aparatur sipil negara melakukan whistleblowing? ]]>
<![CDATA[Andrey Hasiholan Pulungan]]>;
<![CDATA[Indri Afriani]]>;
<![CDATA[Albert Hasudungan]]>
<![CDATA[ Jurnal Akuntansi Aktual VOLUME 7, NOMOR 1, FEBRUARI 2020 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.17977/um004v7i12020p1
<![CDATA[Abstract: This study aims to examine the influence of perception of seriousness and financial incentives on public officers’ decisions to conduct whistleblowing to external parties. Two independent variables in this study, perception of seriousness and financial incentives, are based on extrinsic-intrinsic motivation theory. This research used the experimental between-subject method so there were two types of questionnaire distributed to public officers in three different public institutions, selected by using the convenience sampling method. The ancova test results show that public officers’ decisions to report violations is influenced by the seriousness of the violation. Meanwhile, the impact of financial incentives on whistleblowing intentions is insignificant. The interaction between perceptions of seriousness and financial incentives also indicates that regardless of the existence of monetary rewards, the more serious a violation is, the greater the intention of public officers to report violations. This study contributes to academic literature and policymakers. It extends fraud detection literature and provides evidence to policymakers about the impact of perception of seriousness and financial incentives on public officers’ intention to report fraud. Abstrak: Penelitian ini bertujuan untuk menguji pengaruh persepsi keseriusan dan insentif keuangan terhadap keputusan aparatur sipil negara (ASN) melakukan whistleblowing kepada pihak eksternal. Kedua variabel independent yang diuji di dalam penelitian ini, yaitu persepsi keseriusan dan insentif keuangan, didasarkan pada teori motivasi ekstrinsik-intrinsik. Penelitian ini menggunakan metode experimental between-subject sehingga ada dua jenis kuesioner disebarkan ke ASN di tiga institusi yang berbeda. Responden hanya diperbolehkan mengisi salah satu kuesioner. Pemilihan responden dilakukan dengan menggunakan metode convenience sampling. Hasil uji ancova memperlihatkan bahwa keputusan aparatur sipil negara dalam melaporkan pelanggaran dipengaruhi oleh seberapa serius pelanggaran tersebut (persepsi keseriusan). Dampak insentif keuangan terhadap intensi whistleblowing tidak signifkan. Interaksi antara persepsi keseriuan dan insentif keuangan mengindikasikan bahwa terlepas dari keberadaan imbalan moneter, semakin serius suatu pelanggaran, semakin besar pula intensi ASN melaporkan pelanggaran. Studi ini berkontribusi pada literatur akademis dan pembuat kebijakan. Penelitian ini memperdalam literatur mengenai pendeteksian kecurangan dan memberikan bukti kepada pembuat kebijakan mengenai dampak persepsi keseriusan dan insentif keuangan terhadap intensi aparatur sipil negara untuk melaporkan kecurangan.]]>
<![CDATA[Pengaruh Religiusitas dan Insentif Keuangan terhadap Intensi Melakukan Whistleblowing pada Faith-Based Organization ]]>
<![CDATA[Andrey Hasiholan Pulungan]]>
<![CDATA[ Ekonomi dan Bisnis Vol 5, No 1 (2018): Ekonomi dan Bisnis ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta ]]>
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Full PDF (881.429 KB)
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DOI: 10.35590/jeb.v5i1.682
<![CDATA[Whistleblowing, nowadays, is a common practice many organizations to detect fraud. This research aims to analyze the extent of the effect of financial incentives on employees’ intentions in faith-based organizations (FBO) to do whistleblowing. Individuals who works in FBO have different characteristics from individuals who work in profit-oriented companies. One of the characteristic uniqueness of employees who work in FBO is their motivation to work is more driven by religious values rather than financial incentives. Using the between-group subjects design, the results shows that religious and financial incentives affect the intentions of FBO employees to report fraud.]]>
<![CDATA[Does Tax Amnesty Program Reduce Cross-Border Tax Evasion? A Case Study in Indonesia ]]>
<![CDATA[Arnaldo Purba]]>;
<![CDATA[Darmawan Mangkan]]>;
<![CDATA[Andrey Hasiholan Pulungan]]>
<![CDATA[ Journal of Business & Applied Management Vol 15, No 1 (2022): Journal of Business & Applied Management ]]>
Publisher : <![CDATA[Universitas Bunda Mulia ]]>
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DOI: 10.30813/jbam.v15i1.3263
<![CDATA[Prior to the implementation of automatic exchange of information (AEOI), Indonesian government introduced tax amnesty program in 2016 by providing taxpayers with an opportunity to correct their annual tax returns that were previously reported not based on actual condition. This paper attempts to empirically measure the impact of the tax amnesty program on cross-border tax evasion in Indonesia by using changes in deposits owned by Indonesian residents kept in banks located in offshore jurisdictions, or known as cross-border deposits, to proxy for cross-border evasion. Quarterly data on cross-border deposits was obtained from Bank for International Settlement (BIS) Locational Banking Statistics (LBS) from third quarter 2016 until fourth quarter 2017. Using difference-in-difference analysis, our study finds insufficient evidence to suggest that cross-border tax evasion in Indonesia is impacted by the amnesty program. The results also indicate that the government may need to more effectively use the AEOI data received from its partners to investigate whether the taxpayers still commit cross-border tax evasion by hiding their financial assets in offshore financial institutions. This study contributes to academic literature by extending tax literature, specifically about tax evasion and tax amnesty. It also provides insights to regulator about the relationship between tax amnesty and cross-border tax evasion.]]>
<![CDATA[Postal Services Liberalization Policy of the State Owned Enterprise ]]>
<![CDATA[Andriati Fitriningrum]]>;
<![CDATA[Andrey Hasiholan Pulungan]]>
<![CDATA[ Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 5, No 1 (2021) ]]>
Publisher : <![CDATA[Jur. Akuntansi, Politeknik Negeri Malang ]]>
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DOI: 10.33795/jraam.v5i1.002
<![CDATA[The aims of this study are to examine the impacts of liberalization policy on the monopoly postal service market in developing countries like Indonesia. Liberalization policy has altered the business and way of State Owned Enterprise (SOE) to run its social welfare functions. Using the case of PT Pos Indonesia through quantitative methods to support qualitative analysis, this study reveals that liberalization is potential to promote the company’s financial and efficiency performance, unless the government clearly determines about its socio-economic function on SOE.AbstrakTujuan dari penelitian ini adalah menguji dampak kebijakan liberalisasi atas monopoli layanan pos di negara berkembang seperti Indonesia. Diterbitkannya kebijakan liberalisasi layanan pos berdampak pada proses bisnis dan operasi pada Badan Usaha Milik Negara (BUMN) dalam menjalankan fungsi kesejahteraan sosial. Melalui telaah kasus PT Pos Indonesia menggunakan metode kuantitatif untuk mendukung analisis kualitatif, penelitian ini mengindikasikan bahwa kebijakan liberalisasi dapat berpotensi memperbaiki kinerja keuangan dan efisiensi perusahaan, hanya jika pemerintah secara jelas menentukan fungsi sosio-ekonomi yang dijalankan oleh BUMN.]]>
<![CDATA[Financial Literacy Training for Mushrooms Business Development in Sitio Tamale, The Philippines ]]>
<![CDATA[Kenny Fernando]]>;
<![CDATA[Andrey Hasiholan Pulungan]]>;
<![CDATA[Budi Kurniawan]]>;
<![CDATA[Elfina Astrela Sambuaga]]>;
<![CDATA[Victoria Del Gracia Matahelumual]]>;
<![CDATA[Yolanda Rian Wiratam]]>;
<![CDATA[Claudia Jessica Tunadi]]>
<![CDATA[ JPPM (Jurnal Pendidikan dan Pemberdayaan Masyarakat) Vol 9, No 2 (2022): November 2022 ]]>
Publisher : <![CDATA[Departement of Nonformal Education, Graduate Scholl of Universitas Negeri Yogyakarta ]]>
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DOI: 10.21831/jppm.v9i2.51454
<![CDATA[A business really needs adequate records to evaluate business operational activities and also determine future improvement steps. 30 Youths in Sitio Tamale, The Philippines have developed a Mushroom Business business which took place in October 2021. The Research Team was entrusted with providing training virtually to answer the need for mushroom Business development in the village. This study aims to describe how virtual training could be effectively conducted by employing modules and virtual presentation. We used SPSS 22.0 to statistically analyze and to describe its percentages based on LikertScale (1-5) questionnaires about topic relevance, modules quality, duration, and understanding. The results shows that 66.67% agree this financial feasibility is relevant. The printed modules are considered as the best way for 53.55% as they strongly agree. However, the one-day training is not sufficient as only 13.33% strongly agree. Lastly, the two-time translation during presentation made 60% participants do not comprehensively understand. ]]>
<![CDATA[The Impact of Trust on the Relations between Ethical Leadership and Internal Whistleblowing Intention ]]>
<![CDATA[Andriati Fitriningrum]]>;
<![CDATA[Andrey Hasiholan Pulungan]]>;
<![CDATA[Ni Made Ayu Diah Pradnya Dewi]]>;
<![CDATA[Nadya Nurul Imani]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 2 (2022): September 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v9i2.26819
<![CDATA[The aim of this study is to examine the impact of trust on the relationship between ethical leadership and internal whistleblowing intention. The study was motivated by the lack of willingness of organization members to blow the whistle on misconduct or unethical action internally compared to external whistleblowing. The willingness to blow the whistle internally is crucial, particularly to prevent negative impacts on the organization's performance and reputation. Using a quantitative method through a survey, this study examines 140 Indonesian public servants from one of the government directorates focused on perceptions of trust, ethical leadership, and internal whistleblowing intention. Using Structural Equation Modelling (SEM) and Partial Least Square (PLS), this study unveiled that the length of working periods determines the trust development. Meanwhile, feelings are key to an affective trust that influences ethical leadership to encourage the willingness of organization members to intentionally whistleblowing misconduct or unethical action internally.]]>
