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All Journal BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ekonomi Jurnal Info Sains : Informatika dan Sains International Journal of Economics, Social Science, Entrepreneurship and Technology (IJESET) SENTRI: Jurnal Riset Ilmiah JOEL: Journal of Educational and Language Research Journal of Economics and Business (JECOMBI) Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Ekonomi dan Akuntansi Riset Ilmu Manajemen Bisnis dan Akuntansi Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Bisnis dan Ekonomi Akuntansi: Jurnal Riset Ilmu Akuntansi Journal of Management and Innovation Entrepreneurship (JMIE) Baashima: Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Jurnal Greenation Ilmu Akuntansi Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia(JEAMI) Balance: Jurnal Akuntansi, Auditing, dan Keuangan Atestasi : Jurnal Ilmiah Akuntansi
Rely, Gilbert
Universitas Bhayangkara Jakarta Raya
Religion Aerospace Engineering Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Organizational Culture and Ethical Blind Spots in Managerial Accounting Rely, Gilbert
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 3 (2025): JIAKES Edisi Juni 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i3.3457

Abstract

In recent years, ethical concerns in managerial accounting have become more prominent, especially in light of corporate scandals. While traditional ethics frameworks emphasize individual responsibility and legal compliance, they often overlook how organizational culture shapes ethical decision-making. One crucial but often neglected factor is the presence of ethical blind spots, moral oversights influenced by cognitive biases and cultural norms within organizations. This study explores how such blind spots emerge and persist in managerial accounting, using a qualitative multiple-case approach. Interviews with managerial accountants and financial controllers from three mid-sized manufacturing firms revealed patterns of ethical reasoning shaped by internal culture. Findings suggest that organizations focused heavily on performance targets and rule compliance, while discouraging ethical dialogue, are especially prone to ethical blind spots. Concepts like ethical fading and organizational silence explain how unethical behavior can become normalized over time, even among well-meaning professionals. These moral lapses are not merely personal shortcomings but reflect deeper cultural dynamics. Addressing them requires more than strict rules; it involves cultivating a culture that promotes ethical reflection, open communication, and psychological safety. The study highlights the need for ethical culture assessments and calls for ethics training to be embedded in accounting education to foster long-term integrity and resilience within organizations.
Accountability and Transparency in Local Government Financial Reporting: An Empirical Study in Indonesia Badewin; Elizabeth, Roosganda; Rusmardiana, Ana; Rely, Gilbert; Judijanto, Loso
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3642

Abstract

Growing public demand for clean governance and fiscal responsibility has intensified the need for accountability and transparency in local government financial reporting in Indonesia, a decentralized nation facing challenges in ensuring timely and accurate disclosures. This study aims to investigate the level of accountability and transparency in local government financial reporting and identify institutional, regulatory, and technological factors influencing reporting quality. Using a quantitative approach, the research analyzes secondary data from 187 local government financial statements audited by the Indonesian Supreme Audit Board between 2018 and 2022, employing regression analysis to assess the impact of internal control effectiveness, audit opinions, electronic government systems, and financial management competencies. The findings reveal that robust internal control systems and favorable audit opinions significantly enhance reporting quality, while electronic government platforms improve both transparency and timeliness. The interaction between electronic government systems and financial management competencies further strengthens transparency, though disparities in technical capacity and leadership commitment create regional inconsistencies. This study concludes that institutional quality, digital innovation, and skilled human resources are vital for advancing financial accountability and transparency, offering actionable insights for policymakers to strengthen governance and rebuild public trust through credible reporting practices.
Analisis Profitabilitas, Solvabilitas dan Likuiditas terhadap Kinerja Perusahaan : (Emiten Property & Real Estate BEI Periode 2019-2023) Jihan Salsabilah; Wastam Wahyu Hidayat; Gilbert Rely
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 3 No. 2 (2025): April : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v3i2.3074

Abstract

This research aims to find out whether profitability, solvency and liquidity influence company performance. The population in this research is property & real estate companies listed on the Indonesia Stock Exchange. The sampling technique used in this research is the purposive sampling method. The samples used in this research were property & real estate issuers, totaling 75 samples. This research uses secondary data obtained from the official website of the Indonesian Stock Exchange, namely www.idx.co. The analysis method used used the Statistical Package for Social Science (SPSS) software version 25. The research hypothesis was tested using descriptive statistical analysis, classical assumption tests, multiple linear regression analysis tests and hypothesis testing. The results obtained in this research indicate that (1) profitability has a significant effect on company performance (2) solvency has a significant effect on company performance (3) liquidity has no effect on company performance.
PENGARUH CAPITAL INTENSITY, LEVERAGE DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP MANAJEMEN PERPAJAKAN Imaniar, Nur Inayah; Rely, Gilbert; Prayogo, Bambang
SENTRI: Jurnal Riset Ilmiah Vol. 3 No. 2 (2024): SENTRI : Jurnal Riset Ilmiah, February 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v3i2.2343

Abstract

Penelitian bertujuan menguji dan menganalisis Pengaruh Capital Intensity, Leverage, dan Corporate Social Responsibility Terhadap Manajemen Perpajakan. Penelitian bertujuan menguji dan menganalisis  pengaruh Capital Intensity, Leverage dan Corporate Social Responsibility terhadap Manajemen Perpajakan. Metode penelitian ini menggunakan metode kuantitatif, dengan jenis dan sumber data sekunder yang diperoleh dari laporan keuangan, annual report dan sustainability report perusahaan. Sampel penelitian menggunakan Emiten Manufaktur Sektor Barang Konsumsi pada Bursa Efek Indonesia periode 2019-2022. Teknik pengambilan sampel yaitu teknik purposive sampling dan menggunakan menghasilkan sebanyak 108 sampel data diolah yang telah memenuhi kriteria. Metode analisis yang digunakan adalah uji statistik deskriptif, estimasi model data panel, uji pemilihan model regresi data panel, uji asumsi klasik, uji persamaan regresi data panel  dan uji hipotesis. Hasil penelitian menyimpulkan bahwa capital intensity dan corporate social responsibility tidak berpengaruh signifikan terhadap manajemen perpajakan, sedangkan leverage berpengaruh signifikan terhadap manajemen perpajakan. Secara simultan capital intensity, leverage dan corporate social responsibility berpengaruh terhadap manajemen perpajakan.
The Impact of Tax Policy on Investment Decisions: A Case Study in the Manufacturing Industry Rely, Gilbert
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2022): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i2.813

Abstract

This research delves into the intricate relationship between tax policy and investment decisions within the manufacturing industry. Through a comprehensive literature review, the study aims to elucidate the impact of tax incentives on investment behavior, particularly focusing on their effectiveness in stimulating innovation and competitiveness among manufacturing firms. Employing qualitative research methodology, the selection of literature involves identifying and analyzing scholarly articles, books, and reports that provide insights into the research topic. Data collection entails systematic gathering of information from selected sources, while data analysis involves identifying themes, patterns, and relationships within the literature. The findings underscore the pivotal role of tax incentives, such as investment tax credits, accelerated depreciation, and research and development (R&D) deductions, in shaping investment decisions within the manufacturing sector. Moreover, the differential effects of tax policy reforms on firms of different sizes, the influence of global dynamics including international tax competition and trade liberalization, and the implications for future research are discussed. The study contributes to a deeper understanding of the mechanisms through which tax policy influences investment decisions, offering insights for policymakers and businesses to navigate the complexities of the global economy more effectively.
Pengaruh Transparansi, Akuntabilitas Organisasi Dan Kualitas Laporan Keuangan Terhadap Nilai Capaian Kinerja Pelaksanaan Anggaran Pada Kementerian : (Studi Empiris Kementerian / Lembaga di Lingkungan Kantor Pelayanan Perbendaharaan Negara Jakarta IV Periode 2020 - 2022) Ratnasari, Dewi; Sastrodiharjo, Istianingsih; Rely, Gilbert
Jurnal Bisnis dan Ekonomi Vol 2 No 3 (2024): Jurnal Bisnis dan Ekonomi
Publisher : OGZ Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61597/jbe-ogzrp.v2i3.43

Abstract

Abstrak : Penelitian ini memberikan pemahaman tentang pengaruh transparansi, akuntabilitas organisasi, dan kualitas laporan keuangan terhadap nilai capaian kinerja pelaksanaan anggaran pada kementerian/lembaga di lingkungan Kantor Pelayanan Perbendaharaan Negara Jakarta IV periode 2020-2022.   Tujuan : Penelitian ini bertujuan mengevaluasi pengaruh transparansi, akuntabilitas organisasi, dan kualitas laporan keuangan terhadap nilai capaian kinerja pelaksanaan anggaran pada kementerian/lembaga di lingkungan Kantor Pelayanan Perbendaharaan Negara Jakarta IV periode 2020-2022.   Metodologi : Metode yang digunakan adalah pengumpulan data secara dokumentasi dan olah data menggunakan analisis regresi linear berganda.   Hasil penelitian : asilnya menunjukkan bahwa transparansi dan akuntabilitas berpengaruh signifikan terhadap capaian nilai kinerja anggaran, sedangkan kualitas laporan keuangan tidak berpengaruh signifikan.
Pengaruh Beban Pajak Profitabilitas Dan Leverage Terhadap Keputusan Transfer Pricing Dengan Mekanisme Bonus Sebagai Variabel Intervening Baiti, Nurul; Sastrodiharjo, Istianingsih; Rely, Gilbert
Jurnal Bisnis dan Ekonomi Vol 2 No 3 (2024): Jurnal Bisnis dan Ekonomi
Publisher : OGZ Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61597/jbe-ogzrp.v2i3.49

Abstract

Tujuan : Tujuan dari penelitian ini adalah untuk mengkaji pengaruh tiga variabel eksogen (Tax Expute, Profitability, Leverage), satu variabel endogen (Transfer Pricing), dan satu variabel mediasi (Bonus Mechanism) pada perusahaan pertambangan yang diperdagangkan secara publik di Bursa Efek Indonesia (BEI) dalam jangka waktu 2018-2022.   Metodologi : Metodologi penelitian yang diterapkan dalam penelitian ini melibatkan pemanfaatan Analisis Jalur melalui perangkat lunak SPSS versi 25.0.   Hasil penelitian : Biaya Pajak tidak mempengaruhi keputusan terkait dengan transfer pricing dan mekanisme bonus, sedangkan Profitabilitas menunjukkan pengaruh yang menguntungkan pada Mekanisme Bonus tetapi tidak mempengaruhi transfer pricing. Selain itu, Leverage menunjukkan korelasi positif dengan Mekanisme Bonus tetapi tidak mempengaruhi harga transfer. Selain itu, Mekanisme Bonus ditemukan tidak berpengaruh pada transfer pricing. Disimpulkan bahwa mekanisme bonus tidak secara signifikan mempengaruhi harga transfer dalam perusahaan manufaktur. Temuan ini mengusulkan bahwa dampak mekanisme bonus dapat bervariasi berdasarkan konteks spesifik dan atribut perusahaan.
Financial Management Practices of Coastal Fishermen Cooperatives in Supporting Blue Economy Growth Adi, Roni; Wijaya, Erric; Rely, Gilbert; Samuel, Indah Elychia
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 6 (2026): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i6.5831

Abstract

The growth of the blue economy in Indonesia is inseparable from the role of coastal communities, especially fishermen's cooperatives, which are the main forum in the management of fisheries businesses and the distribution of marine products. However, financial management practices in fishermen's cooperatives still face various challenges, such as low financial literacy of management, weak transparency of records, and limited access to formal capital institutions. This study aims to evaluate the financial management practices of coastal fisher cooperatives and examine their contribution in supporting blue economic growth. The research method uses a mixed approach, with the collection of quantitative data from the financial statements of fisher cooperatives and qualitative data through in-depth interviews with administrators and members. A total of 12 fishermen's cooperatives in the coastal areas of Central Java and South Sulawesi were selected purposively with the 2020–2023 observation period. The results of the study show that cooperatives that have a neater financial recording system, a savings and loan mechanism run well, and are able to access revolving funds from the government and Islamic financial institutions have succeeded in increasing working capital, expanding environmentally friendly fishing and aquaculture businesses, and contributing to marine resource conservation. In contrast, cooperatives with traditional financial management and dependence on member dues often experience limited liquidity, internal conflicts, and difficulty adapting to blue economy programs that demand efficiency and sustainability. These findings confirm that strengthening financial management practices through financial literacy education, the use of digital accounting technology, and regulatory support can strengthen the role of fishermen's cooperatives as key actors in supporting an inclusive and sustainable blue economy.
The Effect of Professional Ethics in Tax Decision-Making by Accountants in Multinational Companies Khoiriawati, Novi; Heru; Muhsin; Harahap, Subur; Rely, Gilbert
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4251

Abstract

Professional ethics are a fundamental aspect of tax accounting practice, especially for multinational companies that face the complexity of cross-border regulations as well as pressure on business interests. This study aims to analyze the influence of professional ethics on tax decision-making by accountants, taking into account tax compliance intentions as a mediating variable and management pressure as a moderation variable. The study used a quantitative approach through a survey of 236 accountants working in multinational companies in Indonesia. Data were collected using a structured questionnaire and analyzed using the SEM-PLS method. The results of the study show that professional ethics have a significant positive effect on the quality of tax decisions, both directly and through the mediating role of tax compliance intentions. However, management pressure weakens the relationship, which suggests an ethical dilemma for accountants when dealing with the company's profit orientation. These findings underscore the importance of implementing ethics training, strengthening corporate governance, and internal control policies that drive tax compliance. Theoretically, the study expands the literature on the relationship between professional ethics and tax behavior in a multinational context, while practically providing recommendations for companies and regulators to balance business interests with compliance with tax law.
TAX MANAGEMENT: Tax Compliance and Regulation in ASEAN Countries Manrejo, Sumarno; Rely, Gilbert; Prawesti, Endah; Fauzi, Achmad; Amalia, Alifia
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 2 (2025): JIMKES Edisi Maret 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i2.3242

Abstract

This study is a comparative study of tax treatment policies in ASEAN countries in an effort to improve tax compliance. Tax compliance is very important for the country because it will have a direct impact on increasing state revenues in an effort to ensure the smoothness of public spending. In addition, tax compliance is one indicator of public trust in the government in the taxation system implemented . Tax compliance in ASEAN shows significant variations between countries. In general, the tax ratio in Asia Pacific ranges from 7.8% to 18.7%, there is a very diverse gap between countries. The factors that influence compliance tax includes taxpayer income, tax rates, non-taxable income, government administration, commitments as well as coordination between related state institutions tax , level similarity perception about tax between must tax and fiscus , role owner business in collect , deposit as well as report tax . ASEAN countries can always implement all policies in terms of tax collection for corporations and individuals in supporting sustainable development policies, building community welfare and avoiding double taxation. This study aims to compare the treatment of tax policies in ASEAN countries and at the same time provide strategic recommendations in tax management efforts in an effort to increase tax compliance.
Co-Authors Achmad Fauzi Adi, Roni Agus Wijatmoko Alfito Rizky Apriliano Amalia, Alifia Aulia Pramesti Avista Yudha, Suchi Badewin Baiti, Nurul Bambang Prayogo Bambang Prayogo Bambang Prayogo, Bambang Beti Nurbaiti Desy Pri Cahaya Sibarani Dewi Ratnasari Diah Ayu Putri Rokhanah Dimas Aditia Dwi Kartika Elsa Natali Erric Wijaya, Erric Eva Yanis Lafione Fathiyah Alifah Fitriyani Harahap , Subur Harahap, Subur Hasioan Sianipar, Panata Bangar HERU Imaniar, Nur Inayah Inas Raihanah, Salma Istianingsih Sastrodiharjo, Istianingsih Jihan Salsabilah Judijanto, Loso Khoiriawati, Novi Maharani, Dea Manrejo, Sumarno Marjono Marjono Muhammad Esa Septian Muhsin MULYADI Nanin Pattingalloang Nila Sari, Pratiwi Nur Inayah Imaniar Nurhalisa, Icha Pangaribuan, David Pratiwi Nila Sari Prawesti, Endah Pujilestari, Khofidah Puspa Damayanti, Erika Putri Pratiwi, Oktaviani Rizka Amalia, Jihan ROOSGANDA ELIZABETH Rusmardiana, Ana Samuel, Indah Elychia Sari, Pratiwi Nila Sevtianti, Lola Serly Siahaan, Matdio Sudana , I Made Sumarno M, Sumarno M Tri Widyastuti Wastam Wahyu Hidayat Wastam Wahyu Hidayat