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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
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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DOES AFFECTIVE COMMITMENT MEDIATE THE IMPACT OF WORK-LIFE BALANCE AND JOB SATISFACTION ON TURNOVER INTENTION IN THE ACCOUNTING PROFESSION? Asriningrum, Amalia; Pulungan, Andrey Hasiholan; Hasibuan, Ahmad Basid
Jurnal Aplikasi Akuntansi Vol 10 No 1 (2025): Jurnal Aplikasi Akuntansi, October 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i1.674

Abstract

The high turnover rate of professional accountants has become a major concern for industries since it may expose companies' income. Understanding possible factors that may affect professional accountants' decisions to leave organizations may help companies to develop better retention strategies. By applying the Social Exchange and Organizational Commitment Theories,  this study examines the effect of work-life balance and job satisfaction on turnover intention, with affective commitment as a mediating variable in the accounting profession in Indonesia. This study uses a quantitative approach. The selection of respondents used a purposive sampling method where data collection was carried out online from March to May 2025, through a questionnaire to 280 accountants and auditors. Of these, 197 responses (70.4%) were usable for analysis using SMART PLS 4.1.1.2. The results partially support our hypotheses. Work-life balance is the only factor that has a direct negative effect on turnover intention, while affective commitment mediates only the relationship between job satisfaction and turnover intention. This study contributes to practice so companies can develop appropriate strategies to retain accountants/auditors. As for the contribution to the literature, this study highlights the mediating role of affective commitment in turnover intention in the accounting profession.
Enhancing Cash Management and Financial Literacy in Small Coffee Shop Banda Aceh Fitriningrum, Andriati; Ramadhan, Rizki; Pulungan , Andrey Hasiholan
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 6 No. 1 (2025): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v6i1.4164

Abstract

Purpose: This community service initiative aims to assist Warung Kopi Pak Haji, a small-to medium-sized coffee establishment in Banda Aceh, by improving its cash management strategies and financial literacy competencies.  Methodology: Project case assignments, mentoring, and lectures were chosen to allow participants to feel that they were part of the decision-making process for their day-to-day operations. Additionally, it allows participants to gain and enhance their understanding of handling cash and finances. Results: The coffee shop's unique characteristic, financial unpredictability, necessitates the development of skills in cash management and strategic planning to ensure daily operations and reduce uncertainties. Cocnclusion: This community service program demonstrates that enhancing financial literacy and cash management skills is crucial for the sustainability of small and medium-sized enterprises. Through training, mentoring, and project-based learning, the coffee shop staff and owner gained practical knowledge of managing daily operations, planning future investments, and reducing financial uncertainty. These outcomes highlight the importance of continuous capacity building to strengthen SMEs’ resilience and promote long-term growth. Limitations: Long business hours, participants’ work schedules, and capabilities make constant participation in training exceedingly difficult for all employees. Contribution: This community service supports the financial capacity, entrepreneurship, and skills of small and medium-sized businesses, particularly focusing on enhancing cash management effectiveness and financial literacy in a small-to-medium coffee shop in Banda Aceh. Managing finances effectively for daily operations is essential for the success of SMEs.
Examining the Impact of Board of Directors on Sustainability Performance: The Role of Board Size and Meetings Septian, Erlang Dwi; Pulungan, Andrey Hasiholan; Nurcholifah, Selfi
Jurnal Dinamika Akuntansi dan Bisnis Vol 12, No 2 (2025): September 2025 In press
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v12i2.48175

Abstract

Sustainability performance is increasingly critical in Indonesia, highlighting the need for effective corporate governance through board size and meeting practices. This study examines the impact of board size and meeting frequency on sustainability performance. The population consists of energy sector companies listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023. The sample comprises 77 companies, yielding 198 observations. Using multiple linear regression analysis, the results reveal that only board meeting frequency has a significant positive effect on sustainability performance, whereas board size has no significant influence. These findings are consistent with Resource Dependence Theory, suggesting that active and frequent board engagement enhances sustainability outcomes and strengthens shareholder trust.
The Impact of Trust on the Relations between Ethical Leadership and Internal Whistleblowing Intention Fitriningrum, Andriati; Pulungan, Andrey Hasiholan; Dewi, Ni Made Ayu Diah Pradnya; Imani, Nadya Nurul
Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 2 (2022): September 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v9i2.26819

Abstract

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.
Affective and Normative Commitment as Intervening Variables of the Links between Ethical Leadership, Religiosity, and Fraud Pulungan, Andrey Hasiholan; Adhitama, Purwaka; Hasudungan, Albert; Hasibuan, Basid
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 | 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.
THE INFLUENCE OF PRESENCE OF FEMALE IN BOARD OF DIRECTORS AND AUDIT COMMITTEE TOWARDS FINANCIAL PERFORMANCE: EVIDENCE FROM INDONESIAN PUBLIC COMPANIES Putri, Devana Alyaa Purnomo; Kurniawan, Budi Kurniawan,; Pulungan, Andrey Hasiholan
Jurnal Akuntansi Bisnis Vol 17, No 2 (2024): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v17i2.6063

Abstract

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.
Authentic Leadership and Whistleblowing: The Mediating Roles of Trust and Moral Courage Pulungan, Andrey Hasiholan; Sari, Kadek Jenitha Ayunda Tirtaning; Maharsi, Sri; Hasudungan, Albert
Jurnal Kajian Akuntansi Vol 5 No 2 (2021): DESEMBER 2021
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v5i2.5424

Abstract

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.
Examining The Determinants of AI Misuse Among Students in Indonesia: An Analysis Through The Fraud Diamond Framework Pulungan, Andrey Hasiholan; Ramadhan, Rizki; Windiarti, Faris; Ariani, Meiliyah; Hasibuan, Ahmad Basid
Jurnal Kajian Akuntansi Vol 9 No 1 (2025): JUNI 2025: Article in Progress
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v9i1.10442

Abstract

The growing integration of artificial intelligence (AI) in academia raises ethical concerns, particularly among business and accounting students expected to uphold professional integrity. This study examines factors influencing the use of AI for academic misconduct among Indonesian business students, applying the Fraud Diamond Theory as a framework. An online survey conducted from August 2024 to January 2025 yielded 424 valid responses, analyzed using SmartPLS version 4.1.0.9. The findings reveal that students do not view opportunity as a significant determinant of AI-assisted misconduct. Instead, capability, rationalization, and motivation significantly affect students’ intentions to engage in such behavior. This study contributes to literature and practice by highlighting ethical challenges in AI adoption within education, especially in Indonesia. It emphasizes the need for ethical AI training, enhanced digital literacy, and clear institutional protocols to address ethical dilemmas. Understanding the key drivers of AI-assisted misconduct supports the development of effective prevention and detection strategies. Given its focus on Indonesian business and accounting students, the study calls for broader validation with diverse samples and objective measures. Future research should explore the long-term impact of AI use on professional ethics, educational integrity, and intervention effectiveness.
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