Article Per Year (5 Year)
p-Index From 2021 - 2026
3.662
P-Index
This Author published in this journals
All Journal JAM Jurnal Pendidikan dan Pemberdayaan Masyarakat JPBM (Jurnal Pendidikan Bisnis dan Manajemen) Jurnal Kajian Akuntansi Jurnal Akuntansi Aktual Jurnal ASET (Akuntansi Riset) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Ekonomi dan Bisnis Jurnal Bisnis dan Akuntansi Jurnal Aplikasi Akuntansi Journal of Business and Applied Management Jurnal Akuntansi Bisnis Jurnal Riset Akuntansi Kontemporer Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Yumary: Jurnal Pengabdian kepada Masyarakat Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Journal of Community Services: Sustainability and Empowerment
Andrey Hasiholan Pulungan
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 28 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 28 Documents
Search

 1   2   3 
Affective and Normative Commitment as Intervening Variables of the Links between Ethical Leadership, Religiosity, and Fraud Andrey Hasiholan Pulungan; Purwaka Adhitama; Albert Hasudungan; Basid Hasibuan
Jurnal Dinamika Akuntansi dan Bisnis Vol 7, No 2 (2020): September 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (636.478 KB) | DOI: 10.24815/jdab.v7i2.16983

Abstract

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.
DO BUSINESS CHARACTERISTICS AND ECONOMIC FACTORS AFFECT EFFECTIVE TAX RATE? AN EVIDENCE FROM SOUTHEAST ASIA Andrey Hasiholan Pulungan; Kenny Fernando; Erma Mei Safa; Annisa Adelia Mahardika
JRAK Vol 15 No 1 (2023): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v15i1.5452

Abstract

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.
Postal Services Liberalization Policy of the State Owned Enterprise Andriati Fitriningrum; Andrey Hasiholan Pulungan
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 5 No. 1 (2021): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (288.479 KB) | DOI: 10.33795/jraam.v5i1.002

Abstract

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.
Machiavellianism, Corporate Ethical Values, and Accountants’ Ethical Decision Making Andrey Hasiholan Pulungan; Andriati Fitriningrum
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 4 No. 1 (2019): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (513.488 KB)

Abstract

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.
Perceived Seriousness Of Wrongdoing And Peer Reporting Intention: The Moderating Role Of Wrongdoer’s Status Andrey Hasiholan Pulungan; Audrey Azzahra; Kenny Fernando; Budi Kurniawan
Jurnal ASET (Akuntansi Riset) Vol 15, No 1 (2023): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2023
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v15i1.51855

Abstract

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. 
The Impact of Parental Financial Teaching on University Students’ Financial Attitudes: The Mediating Role of Self-Control Andrey Hasiholan Pulungan; Dhiya Aufa Abdurrahman; Billian Canara; Rizki Ramadhan
JPBM (Jurnal Pendidikan Bisnis dan Manajemen) Vol 10, No 1: July 2024
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um003v10i12024p043

Abstract

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
Capacity Building on BSB Organic Development Center Winarko, Hilarius Bambang; Fitriningrum, Andriati; Wahyuni, Maria Josef Retno Budi; Pulungan, Andrey Hasiholan
Journal of Community Services: Sustainability and Empowerment Vol. 1 No. 02 (2021): September 2021
Publisher : Center for Research and Community Service of Sampoerna University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35806/jcsse.v1i2.226

Abstract

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.
Developing entrepreneurial mindset through financial literacy training for educators and parents at adventure school Andriati Fitriningrum; Andrey Hasiholan Pulungan; Ni Ketut Cahya Deta Saraswati; Samuel Reza Surjadi
Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Vol. 9 No. 2 (2024): May 2024
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/abdimas.v9i2.12511

Abstract

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. 
DOES EMOTION MEDIATE THE EFFECT OF ETHICAL AWARENESS AND PERCEIVED SERIOUSNESS OF WRONGDOING ON THE PEER REPORTING INTENTION? Dhiannisa Wahyu Putri; Andrey Hasiholan Pulungan; Meiliyah Ariani
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 2 (2025): April
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i2.468

Abstract

Academic misconduct is a widespread issue that educational institutions encounter worldwide. The potential harm caused by academic misconduct encourages education-al institutions to attempt to prevent and eliminate it, for instance, through promoting peer reporting. This study investigates the role of emotions in mediating the relationship between ethical awareness and perceived seriousness of wrongdoing on the peer's intention to report academic misconduct. A survey was sent online to students at four universities in Indonesia and Hungary from December 2022 until February 2023. One hundred sixty-five responses were analyzed by using SMART PLS 4. Findings indicate that students who are ethically aware are likely to disclose academic misconduct committed by their friends (β = 0.443, p =.000).  Emotional responses also influenced students’ ethical awareness to report academic misconduct (β = 0.269, p = 0.009).  In contrast, our study found that students will not report academic mis-conduct, regardless of students' emotions despite the seriousness of wrongdoing (β = -0.046, p = 0.164). By acknowledging the impact of emotions on variable relation-ships, students can develop a better understanding of the cognitive and affective fac-tors involved in ethical decision-making. This understanding can then be leveraged by educational institutions to promote effective ways of fostering ethical behavior.
ETHICAL AWARENESS, PERCEIVED SERIOUSNESS OF WRONGDOING, RATIONALISATION, AND WHISTLEBLOWING INTENTION Fitriningrum, Andriati; Pulungan , Andrey Hasiholan; Ahmad , Dini Apti Nirbaya
Jurnal Bisnis dan Akuntansi Vol. 27 No. 1 (2025): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v27i1.2716

Abstract

This study examines the impacts of employees’ perceived seriousness of wrongdoing, ethical awareness, and rationalisation on whistleblowing intention. Early research emphasising the effect of outside variables, including opportunity, pressure, and incentive, on the intention to whistleblowing, serves as the driving force of this study. The individual’s internal elements, crucial in determining the intention to whistleblowing, were not disclosed in depth in these earlier studies. The internal employee characteristics that promote whistleblowing are measured by considering the rationalisation, ethical awareness, and perceived seriousness of wrongdoing. A quantitative approach using case scenario questionnaires is used to examine this study. Structural equation modelling (SEM) and partial least squares (PLS)4 assess data from 164 respondents from six government officers in Jakarta, Indonesia. This study indicates that employees’ intentions to report unethical situations and actions are not influenced by the perceived seriousness of the wrongdoing; however, when ethical awareness is present, it can be used to rationalise whistleblowing intentions and actions, thereby mitigating the negative effects of the unethical situation on businesses.
Co-Authors Adhitama, Purwaka Ahmad , Dini Apti Nirbaya Albert Hasudungan Andriati Fitriningrum Andriati Fitriningrum Annisa Adelia Mahardika Arnaldo Purba Asriningrum, Amalia Audrey Azzahra Basid Hasibuan Billian Canara Budi Kurniawan Budi Kurniawan Claudia Jessica Tunadi Darmawan Mangkan Dewi, Ni Made Ayu Diah Pradnya Dhiannisa Wahyu Putri Dhiya Aufa Abdurrahman Elfina Astrela Sambuaga Elfina Astrella Sambuaga Erma Mei Safa Fitriningrum, Andriati Fitriningrun, Andriati Frista Frista Hasibuan, Ahmad Basid Hasibuan, Basid Hilarius Bambang Winarko, Hilarius Bambang Imani, Nadya Nurul Indri Afriani Kadek Jenitha Ayunda Tirtaning Sari Kenny Fernando Kenny Fernando Kenny Fernando Kurniawan, Budi Kurniawan, Maria Josef Retno Budi Wahyuni Meiliyah Ariani, Meiliyah Nadya Nurul Imani Ni Ketut Cahya Deta Saraswati Ni Made Ayu Diah Pradnya Dewi Nurcholifah, Selfi Purwaka Adhitama Putri, Devana Alyaa Purnomo Rizki Ramadhan Rizki Ramadhan Samuel Reza Surjadi Sari, Kadek Jenitha Ayunda Tirtaning Septian, Erlang Dwi Sri Maharsi Sri Maharsi Victoria Del Gracia Matahelumual Vinka Noviani Wijayanto, Gilang Fajar Windiarti, Faris Yolanda Rian Wiratam