Articles
<![CDATA[Affective and Normative Commitment as Intervening Variables of the Links between Ethical Leadership, Religiosity, and Fraud ]]>
<![CDATA[Andrey Hasiholan Pulungan]]>;
<![CDATA[Purwaka Adhitama]]>;
<![CDATA[Albert Hasudungan]]>;
<![CDATA[Basid Hasibuan]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 7, No 2 (2020): September 2020 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v7i2.16983
<![CDATA[This study aims to examine the mediating effect of affective and normative commitments in the relationship between ethical leadership, religiosity, and fraud in Indonesia government institutions. Using the cluster sampling method, data was collected through surveys with respondents were employees of government agencies in Indonesia. The survey obtained 111 responses and the data were analyzed using path analysis. The findings revealed that ethical leadership and intrinsic religiosity have a direct negative effect on employees’ legal fraud engagement. However, only ethical leadership that indirectly and negatively affects employees’ legal fraud through affective commitment. The normative commitment does not mediate the effect of intrinsic religiosity to legal fraud engagement. Hence, this study provides evidence on the importance of the control environment as well as the presence of ethical leaders in government institutions.]]>
<![CDATA[DO BUSINESS CHARACTERISTICS AND ECONOMIC FACTORS AFFECT EFFECTIVE TAX RATE? AN EVIDENCE FROM SOUTHEAST ASIA ]]>
<![CDATA[Andrey Hasiholan Pulungan]]>;
<![CDATA[Kenny Fernando]]>;
<![CDATA[Erma Mei Safa]]>;
<![CDATA[Annisa Adelia Mahardika]]>
<![CDATA[ JRAK Vol 15 No 1 (2023): April Edition ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia ]]>
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DOI: 10.23969/jrak.v15i1.5452
<![CDATA[The corporate tax burden is known to have a substantial impact on company management and the formation of national policy. One of the ways to measure the tax burden is by using effective tax rate (ETR). Prior research suggests that each region‘s characteristics may influence ETR within the region to varying degrees. Thus, the purpose of this study is to assess the impact of business characteristics and economic factors on ETR in Southeast Asia. There are 852 Southeast Asia companies used as samples in this study. The data is taken from S&P Capital over five periods from 2015-2019 and examined using a random effect regression model by STATA. The findings indicate that business characteristics and economic factors have a limited impact on ETR. By highlighting the factors that affect ETR in Southeast Asia, companies and policymakers can make better tax plans and policies.]]>
<![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): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan 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. Abstrak Tujuan 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[Machiavellianism, Corporate Ethical Values, and Accountants’ Ethical Decision Making ]]>
<![CDATA[Andrey Hasiholan Pulungan]]>;
<![CDATA[Andriati Fitriningrum]]>
<![CDATA[ Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 4 No. 1 (2019): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Malang ]]>
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<![CDATA[This study aims to evaluate 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. Abstrak Penelitian ini bertujuan untuk mengevaluasi lingkungan etika dapat memoderasi efek negatif Machiavellianism terhadap pengambilan keputusan etis akuntan. Kuesioner dibagikan kepada akuntan yang bekerja di berbagai perusahaan di Jakarta. Studi ini menemukan akuntan dengan Mach yang tinggi lebih cenderung untuk mengambil tindakan tidak etis, sedangkan nilai-nilai etika perusahaan dapat mendorong akuntan untuk bertindak lebih etis. Namun, nilai-nilai etika perusahaan tidak dapat mengurangi efek negatif Machiavellianism terhadap pengambilan keputusan etis akuntan.]]>
<![CDATA[Perceived Seriousness Of Wrongdoing And Peer Reporting Intention: The Moderating Role Of Wrongdoer’s Status ]]>
<![CDATA[Andrey Hasiholan Pulungan]]>;
<![CDATA[Audrey Azzahra]]>;
<![CDATA[Kenny Fernando]]>;
<![CDATA[Budi Kurniawan]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 15, No 1 (2023): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2023 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v15i1.51855
<![CDATA[Main Purpose - This study intends to evaluate the moderating effect of wrongdoer status (close friends or acquaintances) on the link between perceived wrongdoing seriousness and intention to report academic misconductMethod - This research used a 1x2 experimental design between subjects. One hundred eleven participants from three universities were involved in the experiments. Participants were selected using a method of purposive sampling. However, only 106 responses can be analyzed using SMART PLS 4 due to insufficient responses from some participants.Main Findings - The findings indicate that students are more likely to report academic misconduct when they consider it to be more severe. However, if the perpetrator is a close friend, the likelihood of a student reporting academic misconduct is significantly reduced.Theory and Practical Implications – This study has consequences for how colleges respond when students report their friends for academic dishonesty. Students fear that if they report the inappropriate activity of their close friends, they would be left by their friends. Educating students and faculty members on the need of recognizing and reporting academic dishonesty could contribute to the creation of an ethical university culture.Novelty – Prior research has often been descriptive and qualitative, meanwhile, this study applies path analysis to provide empirical evidence specifically in the Indonesian context about the impact of friendship on students' willingness to report academic misconduct. ]]>
<![CDATA[THE INFLUENCE OF PRESENCE OF FEMALE IN BOARD OF DIRECTORS AND AUDIT COMMITTEE TOWARDS FINANCIAL PERFORMANCE: EVIDENCE FROM INDONESIAN PUBLIC COMPANIES ]]>
<![CDATA[Devana Alyaa Purnomo Putri]]>;
<![CDATA[Budi Kurniawan, Kurniawan]]>;
<![CDATA[Andrey Hasiholan Pulungan]]>
<![CDATA[ Jurnal Akuntansi Bisnis Vol 17, No 2 (2024): Jurnal Akuntansi Bisnis ]]>
Publisher : <![CDATA[Universitas Bunda Mulia ]]>
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DOI: 10.30813/jab.v17i2.6063
<![CDATA[Background: Diversity on corporate boards and strong audit committees are essential for good corporate governance, and promoting gender diversity, particularly increasing the number of women on boards, has been proven to enhance overall business performance.Objective: This study aims to investigate whether the presence of women in the board of directors and audit committee affects the financial performance of Indonesian public companies listed on the Indonesia Stock Exchange (IDX). The study uses a purposive sampling method to select 670 companies from financial statements listed on IDX from 2019 to 2021, excluding the financial industry.Research Method: The study employed multiple linear regression analysis with a fixed effect model and an ordinary least square (OLS) model to assess ROA and PER. Recognizing the presence of heteroskedasticity and autocorrelation issues, the regression was adjusted using Robust Standard Error for standardization.Research Result: This study shows that having women on the board of directors positively influences Return on Assets (ROA) and negatively influences Price-to-Earnings Ratio (PER). Although the study did not find a significant influence of women on the audit committee, it suggests that the presence of women on boards of directors can potentially improve companies' financial performance.Research Originality/Novelty: The authors emphasize that their study fills a gap in the literature by examining the impact of female presence in board of directors and audit committees on financial performance in Indonesian public companies.]]>
<![CDATA[The Impact of Parental Financial Teaching on University Students’ Financial Attitudes: The Mediating Role of Self-Control ]]>
<![CDATA[Andrey Hasiholan Pulungan]]>;
<![CDATA[Dhiya Aufa Abdurrahman]]>;
<![CDATA[Billian Canara]]>;
<![CDATA[Rizki Ramadhan]]>
<![CDATA[ JPBM (Jurnal Pendidikan Bisnis dan Manajemen) Vol 10, No 1: July 2024 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.17977/um003v10i12024p043
<![CDATA[Most university students, who are in the process of transitioning from adolescence to adulthood, face difficulties managing their finances independently. To overcome these obstacles, students must have a positive financial attitude. This research aims to investigate both the direct and indirect impacts of parental financial teaching on students’ financial attitudes. In particular, the study examines the mediating effect of self-control on the relationship between financial education by parents and financial behaviors among accounting students. A survey was employed online to 219 accounting students in four different universities in October – December 2023. The data was then analyzed by applying SMART-PLS 4. The results of the analysis indicate that parental financial education tends to improve students’ behaviors in managing their finances. Furthermore, students who receive parental financial teaching are more likely to have positive self-control, which then positively affects their financial behaviors. This study enhances the existing finance literature and practice by demonstrating that improved parent-child communication can lead to the development of strong self-control in students when it comes to managing their finances. Keywords: Parental financial teaching, Financial attitude, Self-control, University students]]>
<![CDATA[Capacity Building on BSB Organic Development Center ]]>
<![CDATA[Winarko, Hilarius Bambang]]>;
<![CDATA[Fitriningrum, Andriati]]>;
<![CDATA[Wahyuni, Maria Josef Retno Budi]]>;
<![CDATA[Pulungan, Andrey Hasiholan]]>
<![CDATA[ Journal of Community Services: Sustainability and Empowerment Vol. 1 No. 02 (2021): September 2021 ]]>
Publisher : <![CDATA[Center for Research and Community Service of Sampoerna University ]]>
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DOI: 10.35806/jcsse.v1i2.226
<![CDATA[This community service project was aimed to scale up Bina Sarana Bhakti (BSB) organic development center’s management with two-day workshops. BSB needs to improve its managerial skills and knowledge in-order able to transform its business in a more profitable way. Agile leadership with good communication approach and human capital plays important role in-order BSB able to keep in the right track and sustainable in facing fierced market competitions and future uncertainty.]]>
<![CDATA[Developing entrepreneurial mindset through financial literacy training for educators and parents at adventure school ]]>
<![CDATA[Andriati Fitriningrum]]>;
<![CDATA[Andrey Hasiholan Pulungan]]>;
<![CDATA[Ni Ketut Cahya Deta Saraswati]]>;
<![CDATA[Samuel Reza Surjadi]]>
<![CDATA[ Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Vol. 9 No. 2 (2024): May 2024 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/abdimas.v9i2.12511
<![CDATA[Financial literacy is a key focus at Sekolah Alam Kebun Tumbuh in Sawangan, Depok, Indonesia. The school integrates environmental engagement into its teaching and learning processes, aiming to achieve educational goals through positive role models and values. Recognizing the community’s limited financial knowledge, a primary community development initiative was established to address this gap. This program aims to enhance financial literacy among educators and parents, thereby fostering an entrepreneurial mindset in students. The program begins with the planning and execution of modules, which involve brainstorming and preliminary investigation. The initial phase included an introduction to entrepreneurship, followed by in-depth instruction on fundamental financial concepts and budgeting. Each training session included a pre-test to assess participants' initial skill levels and a post-test to measure progress. Additionally, participants gave presentations to evaluate their understanding post-training. The results indicate a significant improvement in participants' abilities to create financial models. Evaluations show enhanced financial and entrepreneurial skills among the participants. Feedback highlights the need for longer-term program sustainability and greater community involvement. ]]>
<![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.]]>
