Article Per Year (5 Year)
p-Index From 2020 - 2025
5.187
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 : 26 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 26 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 | 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.
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 (in progress)
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.
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.
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 Devana Alyaa Purnomo Putri 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 Indri Afriani Kadek Jenitha Ayunda Tirtaning Sari Kenny Fernando Kenny Fernando Kenny Fernando 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 Rizki Ramadhan Rizki Ramadhan Samuel Reza Surjadi Septian, Erlang Dwi Sri Maharsi Victoria Del Gracia Matahelumual Vinka Noviani Wijayanto, Gilang Fajar Yolanda Rian Wiratam