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All Journal AKUNTABILITAS PERMANA Jurnal Maneksi (Management Ekonomi Dan Akuntansi) JURNAL MANAJEMEN MOTIVASI CAPITAL: JURNAL EKONOMI DAN MANAJEMEN Jambura Economic Education Journal Jurnal STIE Semarang (Edisi Elektronik) Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Wacana Ekonomi Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi JABKO: Jurnal Akuntansi dan Bisnis Kontemporer Kohesi: Jurnal Sains dan Teknologi Jurnal Ilmiah Research Student Jurnal Ekonomi Bisnis Digital Jurnal Akuntansi Atestasi : Jurnal Ilmiah Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Teguh Budi Raharjo
Universitas Pancasakti Tegal
Religion Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Mathematics Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

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Pengaruh Self Assesment System, Penagihan Pajak, Pemeriksaan Pajak dan Jumlah Pengusaha Kena Pajak Terhadap Penerimaan Pajak Pertambahan Nilai Istimemonda, Ginarti; Yunita, Eva Anggra; Raharjo, Teguh Budi; Sujarwo, Makmur
JABKO: Jurnal Akuntansi dan Bisnis Kontemporer Vol. 3 No. 2 (2023): Mei
Publisher : Majors Accounting, Faculty of Economics and Business, Universitas Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/jabko.v13i2.42

Abstract

Penelitian ini bertujuan untuk menguji dan meng­ana­li­sis Pengaruh self assesment system, penagihan pajak, peme­rik­saan pajak dan jumlah pengusaha kena pajak terhadap penerimaan pajak pertambahan nilai. Pada penelitian ini menggunakan jenis penelitian kuantitatif deskriptif. Data yang digunakan adalah data sekunder. Populasi sebanyak 48 dan teknik pengambilan sampel menggunakan sampel jenuh yaitu seluruh populasi dijadikan sampel. Analisis yang digunakan untuk memecahkan masalah penelitian ini adalah analisis statistik deskriptif, asumsi klasik, analisis reg­re­si linier berganda, uji hipotesis (Uji F dan Uji t) dan Koefisien Determinasi. Berdasarkan hasil analisis dite­mu­kan bahwa self assesment system tidak berpengaruh ter­ha­dap Pene­ri­ma­an pajak pertambahn nilai secara parsial. Se­dang­kan pena­gihan pajak, penerimaan pajak dan jumlah pengusaha kena pajak berpengaruh terhadap Penerimaan Pajak Per­tam­ba­han.. Dari hasil penelitian ini dapat ditarik kesim­pu­lan bah­wa self assessment system tidak berpengaruh terhadap pene­ri­maan pajak pertambahan nilai, sedangjan penagihan pajak, penerimaan pajak dan jumlah pkp berpengaruh terhadap penerimaan pajak pertambahan nilai.
Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), dan Sisa Lebih Pembiayaan Anggaran (SILPA) terhadap Alokasi Belanja Modal di Provinsi Jawa Tengah Ayunita, Refany; Raharjo, Teguh Budi
JABKO: Jurnal Akuntansi dan Bisnis Kontemporer Vol. 5 No. 1 (2024): November
Publisher : Majors Accounting, Faculty of Economics and Business, Universitas Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/jabko.v5i1.89

Abstract

Tujuan Dari penelitian ini adalah untuk mengetahui pengaruh pendapatan asli daerah, dana alokasi umum dan sisa lebih pembiayaan anggaran terhadap alokasi belanja modal. Peneliti menggunakan data sekunder. Pengumpulan data yang dibutuhkan peneliti menggunakan perantara website pemerintah yaitu pada www.djpk.kemenkeu.go.id. Variabel independen yang digunakan dalam penelitian ini adalah pendapatan asli daerah, dana alokasi umum,sisa lebih pembiayaan anggaran dan variabel dependennya yaitu alokasi belanja modal. Dalam Pengumpulan data peneliti menggunakan metode dokumentasi dan penelusuran data online. Teknik Sampling yang digunakan pada penelitian ini yaitu teknik sampling jenuh dengan jumlah populasi yang ada dijadikan sebagai sampel. Jumlah data yang terkumpul yaitu sebanyak 175 dengan periode tahun 2015-2019 pada pemerintah daerah di Provinsi Jawa Tengah. Hasil dari penelitian ini mengungkapkan bahwa pendapatan asli daerah dan dana alokasi umum berpengaruh secara positif terhadap alokasi belanja modal berbeda dengan sisa lebih pembiayaan anggaran yang tidak memiliki pengaruh secara positif terhadap alokasi belanja modal.
Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor Amaliyah, Fany Nurizza; Raharjo, Teguh Budi; Yunita, Eva Anggra
Jambura Economic Education Journal Vol 8, No 1 (2026): January 2026
Publisher : Gorontalo State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jeej.v8i1.33563

Abstract

This research analyzes the implementation of the tax amnesty initiative, income levels of taxpayers, public service accountability, and taxpayer motivation influence motor vehicle tax compliance in Tegal City. The technique used for data analysis is multiple linear regression analysis utilizing SPSS version 22, and the approach utilized is simple random sampling. The Slovin formula was utilized for sampling, and data was gathered from 400 respondents. This study aimed to assess the impact of the tax amnesty program's implementation, taxpayer income levels, accountability in public service, and taxpayer motivation on compliance with motor vehicle tax in Tegal City. The study's findings indicated that the tax amnesty program, taxpayers' income levels, accountability in public services, and taxpayer motivation positively influenced motor vehicle tax compliance at the Samsat Office in Tegal City.
Fraudulent Financial Reporting: The Role of the Audit Committee in Mitigating Fraud Risk Factors Suciati Rahmadani; Dewi Indriasih; Teguh Budi Raharjo
JABKO: Jurnal Akuntansi dan Bisnis Kontemporer Vol. 6 No. 1 (2026): Juni
Publisher : Universitas Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/jabko.v6i1.94

Abstract

This study aims to analyze the influence of financial target, financial stability, total accrual, and ineffective monitoring on fraudulent financial reporting, as well as the role of the audit committee as a moderating variable. Secondary data was obtained from the financial statements of 53 companies in the subsector food and beverage listed on the IDX for the 2021–2025 period selected through purposive sampling. The analysis was conducted using descriptive statistics, tests of classical assumptions, multiple linear regression, Moderated Regression Analysis and hypothesis testing through SPSS 22. The study proves financial stability and total accrual has a positive effect on fraudulent financial reporting. The audit committee moderates the correlation of financial reporting between financial target and financial stability on fraudulent.
The Effect of Book Tax Gap, Cash Flow Volatility, Operating Cycle, and Financial Leverage on Earnings Persistence: The Moderating Role of Managerial Ownership Rodiyah Kusuma Dewi; Dewi Indriasih; Teguh Budi Raharjo
Jurnal Wacana Ekonomi Vol 25 No 3 (2026): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v25i3.43758

Abstract

The volatile nature of earnings within the consumer cyclicals industry often mirrors the sector's acute vulnerability to macroeconomic shifts, casting doubt on the long-term viability of corporate financial performance. Sparked by a persistent lack of consensus in prior literature regarding what truly drives profit durability, this inquiry delves into the underlying mechanics of earnings persistence. The research centers on evaluating the influence exerted by the book tax gap, operating cash flow variance, the duration of the operating cycle, and financial leverage. To provide a deeper layer of analysis, managerial ownership is introduced as a moderating force to determine whether internal governance can tilt the relationship between these factors and earnings stability for firms listed on the Indonesia Stock Exchange between 2021 and 2025. Drawing from a quantitative dataset of 260 observations across 52 entities, the application of Moderated Regression Analysis (MRA) brought several critical insights to light. The data reveals that the discrepancy between accounting and taxable income the book tax gap actually serves as a positive catalyst, reinforcing the persistence of earnings. Conversely, a protracted operating cycle acts as a primary bottleneck, significantly eroding the stability of reported profits. Interestingly, neither the fluctuations in cash flow nor the weight of financial debt played a meaningful role in shaping earnings trajectories during this period. The moderating impact of managerial ownership proved highly targeted; it functioned exclusively to buffer the negative repercussions of a lengthy operating cycle. Ultimately, this study underscores that maintaining a resilient financial profile depends less on debt structures and more on the strategic alignment of fiscal reporting and the aggressive pursuit of operational efficiency.
Pengaruh Literasi Keuangan, Financial Technology, dan Modal Minimal Investasi Terhadap Keputusan Investasi dengan Overconvidence Sebagai Variabel Moderasi (Studi Kasus Mahasiswa Akuntansi Wilayah Eks Karesidenan Pekalongan) Maida Beryl Lituhayu; Raharjo, Teguh Budi; Mubarok, Abdullah
JURNAL MANAJEMEN MOTIVASI Vol 22 No 1 (2026): Jurnal Manajemen Motivasi
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/jmm.v22i1.9010

Abstract

This study examines the influence of financial literacy, financial technology, and minimum investment capital on investment decisions, with overconfidence moderating these effects. This study employs a quantitative research method with 350 respondents, analyzed using SPSS. The results indicate that financial literacy and minimum investment capital have a positive effect on investment decisions, while financial technology has no effect on investment decisions, and overconfidence does not moderate the effects of financial literacy, financial technology, and minimum investment capital on investment decisions. Keywords: Financial Literacy; Financial Technology;  Minimum Invests Amount; Overconfidence; Investment Decisions
Model Kepuasan Kerja: Eksplorasi Peran Faktor Psikososial melalui Kinerja Pegawai pada Pengadilan Negeri Tegal, Slawi, dan Brebes Dwi Mei Diana Sintiyawati; Rahmatika, Dien Noviany; Raharjo, Teguh Budi
JURNAL MANAJEMEN MOTIVASI Vol 22 No 2 (2026): Jurnal Manajemen Motivasi
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/jmm.v22i2.9287

Abstract

A fundamental debate in human resource management questions the causal direction between job satisfaction and employee performance. Drawing on Expectancy Theory and Achievement Motivation Theory, this study positions performance as a mediator between psychosocial work conditions and job satisfaction. Using a quantitative census of 124 civil servants at the Tegal, Slawi, and Brebes District Courts (109 usable responses), data were analyzed with PLS-SEM. Work-life balance and the work environment positively affect performance, while work overload has a negative effect. Only the work environment directly affects satisfaction; employee performance fully mediates the effects of work-life balance and work overload.
PENGARUH FINANCIAL SLACK, FREE CASH FLOW, DAN FIRM SIZE TERHADAP CSR EXPENDITURE DENGAN LEVERAGE SEBAGAI MODERASI : (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE 2021-2025) Irma Lusiana; Dien Noviany Rahmatika; Teguh Budi Raharjo
Jurnal Maneksi Vol. 15 No. 3 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i3.4007

Abstract

Introduction: CSR Expenditure is a concrete indicator of acompany‘s commitment to social responsibility, yet the extent of such expenditure remains shaped by internal financial conditions that have received limited empirical attention in Indonesia's food and beverage manufacturing sector. This study examines the effect of Financial Slack, Free Cash Flow, and Firm Size on CSR Expenditure, and the moderating role of Leverage.Methods: “A descriptive quantitative approach was applied using secondary data from annual reports and sustainability reports of food and beverage manufacturing companies listed on the Indonesia Stock Exchange for the 2021-2025 period. Through purposive sampling, 43 companies met the criteria and were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) after classical assumption testing with SPSS version 22” Results: “The results indicate that financial slack has a negative but insignificant effect, while free cash flow has a positive but insignificant effect on CSR expenditure. In contrast, firm size has a positive and significant effect on CSR expenditure. Leverage is found to strengthen the negative effect of financial slack, does not moderate the effect of free cash flow, and weakens the positive effect of firm size on CSR expenditure. These findings provide important insights that CSR allocation decisions in food and beverage manufacturing companies are more strongly determined by firm scale and capital structure than by the availability of short-term financial resources alone.” Keywords: CSR Expenditure, Financial Slack, Firm Size, Free Cash Flow, Leverage
Pengaruh Literasi Digital, Disiplin Kerja, dan Etos Kerja Terhadap Kepatuhan Satuan Kerja dalam Penerbitan Laporan Surat Perintah Pencairan Dana (SP2D) di KPPN Tegal Tahun 2020-2024 Sendy Eko Syahputra; Teguh Budi Raharjo; Aminul Fajri
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 2 (2026): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v6i2.7218

Abstract

This study aims to analyze the influence of digital literacy, work discipline, and work ethic on the compliance of work units (Satker) in issuing reports for the Fund Disbursement Order (SP2D) at the State Treasury Service Office (KPPN) Tegal during the period 2020–2024. The background of this research is based on the importance of Satker compliance in supporting accountable, transparent, and timely state financial management. The problem addressed is the recurring SP2D returns and administrative errors, indicating ongoing challenges in implementing disbursement procedures. This study adopts a quantitative approach by utilizing secondary data such as SP2D reports and related indicators from official KPPN Tegal archives. Data analysis was carried out using SPSS software to examine the relationships between variables. The results show that digital literacy, work discipline, and work ethic have a positive and significant influence on Satker compliance in the SP2D issuance process. These findings indicate that strong digital skills, high levels of discipline, and strong work ethics can enhance the accuracy and timeliness of financial reporting while reducing the risk of delays and administrative errors. The study concludes that improving human resource capacity in digital competence, discipline, and core work values is essential to promoting Satker administrative compliance and supporting the achievement of better state financial governance.
Co-Authors Abdullah Mubarok Abdulloh Mubarok Ahkmad Yani Aldina Putri Veronika Alfi Aulia Amaliyah, Fany Nurizza Aminul Fajri Amirah Amirah Arini Novandalina Ayunita, Refany Bilbina, Arzet Budi Susetyo Dewi Apriani Fr Dewi Indriasih Dien Noviany Rahmatika Dwi Mei Diana Sintiyawati Fahmi Firmansyah Inayah Adi Sari Irma Lusiana Irwan Prasetyo Istimemonda, Ginarti Kemuning, Linggar Sekar Kristina, Liris Maida Beryl Lituhayu Maulida Dwi Kartikasari Nasrun Kadir Nisa, Fanny Kholifatul Nur Intan Fitriani Putri, Aulia Meiliani Refi Mariska Fitriani Risda Nur Khasanah Rodiyah Kusuma Dewi Rosyadi, Muhammad Safitri, Lili Sarmiah Sendy Eko Syahputra Setiawan, Ujang Suciati Rahmadani Sujarwo, Makmur Susilawati, Agnes Dwita Tabrani Tabrani, Tabrani Tiara Senja Larasati Veronika, Aldina Putri Yani, Akhmad Yanti Puji Astutie Yunita, Eva Anggra