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All Journal Infestasi Journal of Accounting and Investment Prosiding Seminar Nasional INDOCOMPAC Jurnal Terapan Abdimas Jurnal Ilmu Ekonomi dan Pembangunan Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara JRB-Jurnal Riset Bisnis Owner : Riset dan Jurnal Akuntansi International Journal of Economics, Business and Accounting Research (IJEBAR) Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Al-Kharaj: Journal of Islamic Economic and Business Jurnal Ilmiah Akuntansi Kesatuan BASKARA: Journal of Business and Entrepreneurship Jurnal Ilmiah Manajemen Ubhara Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Akuntansi dan Governance Journal of Applied Management and Business (JAMB) International Journal of Economics, Business, and Entrepreneurship (IJEBE) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) JURNAL ABDIKARYASAKTI Journal of Governance Risk Management Compliance and Sustainability Journal of Artificial Intelligence and Digital Business Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Innovative: Journal Of Social Science Research Jurnal Akuntansi Manado (JAIM) Jurnal Bisnis, Manajemen, dan Keuangan International Journal of Pertapsi Jurnal Akuntansi
Eva Herianti
Universitas Muhammadiyah Jakarta
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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The Role of Village Fund Allocation (ADD) in Improving Community Welfare Through Village Potential Herianti, Eva; Litdia, Litdia
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 8 No. 1 (2022): JTAKEN Vol. 8 No. 1 June 2022
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v8i1.752

Abstract

Corruption in village fund allocation involving village officials has become a grave concern for the government. This condition will undoubtedly reduce the community's welfare, given that village fund allocation is used to satisfy personal gains instead of fulfilling the primary needs of the community. Therefore, this study aims to examine and analyze the effect of village fund allocation on community welfare through village potential. The sample of this study comprises provincial governments using the purposive sampling method, which reports village financial data from 2017 to 2019. The panel data regression method was used in this study to test the hypothesis with the help of Eviews version 11. This study revealed that the allocation of village funds had a positive and significant effect on community welfare. However, village potential cannot strengthen the influence of village fund allocation on community welfare. This study also discovered that the level of community welfare was high due to the village revenue effectiveness. However, no significant difference was found under the category of village spending efficiency on community welfare. In other words, village fund allocation that is spent optimally by the village government for its various strategic programs will positively impact community welfare. This study aims to address the gap found in previous literature by formulating the measurement of the variable allocation of village funds and village potential, which is still limited by using secondary data.
The role of obedience pressure and self-monitoring in public procurement fraud: An experimental analysis Marundha, Amor; Herianti, Eva; Anggraini, Dahlia Tri
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 10 No. 1 (2024): JTAKEN Vol. 10 No. 1 June 2024
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v10i1.1592

Abstract

Fraud in public procurement is a critical issue; it erodes public trust and disrupts service delivery. Understanding the factors behind procurement fraud is vital for creating effective prevention strategies. While previous studies have linked obedience pressure to unethical behavior, they have not fully examined the role of self-monitoring. This study addresses this gap by investigating the impact of obedience pressure on fraudulent procurement behaviors, with self-monitoring as a moderating factor. Using an experimental method and a 2x2 factorial design, the study involved accounting students from the University of Muhammadiyah Jakarta. Findings indicate that self-monitoring significantly influences the relationship between obedience pressure and fraud: high self-monitoring individuals do not reduce fraudulent behavior under obedience pressure, unlike their low self-monitoring counterparts. Conversely, highly self-monitoring individuals exhibit less fraud when not under obedience pressure compared to those who experience such pressure. The study concludes that regardless of self-monitoring levels, subordinates tend to follow superior orders, underscoring the need for strict supervision to curb unethical practices. This research enhances attribution theory by highlighting that obedience pressure from superiors is a key factor driving fraud in the procurement process.
The Moderating Role of Institutional Ownership on the Relationship between Financial Determinants and Tax Aggressiveness Herlita, Addhea; Herianti, Eva
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8637

Abstract

Purpose: This study examines the influence of profitability, thin capitalization, and capital intensity on corporate tax aggressiveness, with institutional ownership as a moderating variable, in mining companies listed on the Indonesia Stock Exchange during 2020–2024. Methodology: This study adopts a quantitative approach using secondary data from the financial statements of 34 mining firms listed on the Indonesia Stock Exchange (2020–2024), selected through purposive sampling. Panel data regression was performed using Stata version 17, and model specification tests confirmed the random effect model as the most appropriate method, capturing firm-level variations while accounting for unobserved heterogeneity. Findings: The results reveal that profitability (ROA), thin capitalization (DER), and capital intensity (CAPIN) significantly affect tax aggressiveness. Profitability and thin capitalization exhibit a negative relationship, implying that higher profitability and leverage reduce aggressive tax practices. Conversely, capital intensity shows a positive relationship, suggesting firms with larger fixed assets utilize depreciation for tax minimization. Institutional ownership (INS) does not significantly moderate these relationships, indicating limited monitoring effectiveness. Implication: The findings imply that regulators should enhance oversight of profitable and capital-intensive firms to prevent excessive tax aggressiveness, while managers must balance tax efficiency with ethical responsibility. Strengthening institutional investor involvement in monitoring corporate tax behavior can also promote transparency and long-term fiscal sustainability. Originality: This study enriches the literature by identifying institutional ownership as a moderator of homologization in the relationship between financial characteristics and tax aggressiveness, highlighting the conditional nature of governance mechanisms in emerging markets. This study also incorporates empirical case phenomena related to PT Aneka Tambang (Antam) taxes to contextualize corporate tax behavior, while using Stata version 17 for robust panel data analysis.
Kualitas Audit sebagai Pemoderasi: Pengaruh Pengungkapan ESG terhadap Kinerja Keuangan Perusahaan Migas di ASEAN Ulvy, Zatalini; Herianti, Eva
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2950

Abstract

This study examines the impact of ESG disclosures on the financial performance of ASEAN oil and gas companies, with audit quality as a moderating variable, using 130 firm-year observations from ASEAN Xchange-listed firms during 2020–2024 and panel data regression. Addressing the limited empirical evidence on the moderating role of audit quality in the ESG–financial performance relationship within environmentally sensitive industries in emerging ASEAN markets, this study fills an important research gap. The results show that environmental disclosure has a significant negative effect on ROE due to short-term cost burdens, while social and governance disclosures exhibit positive but insignificant effects. Audit quality, measured by multidimensional measurement, using Big4 affiliation, auditor tenure, and auditor opinion, positively moderates the relationship between environmental disclosure and financial performance, but shows no moderating effect for social or governance disclosures. Theoretically, this study contributes to legitimacy and stakeholder theory by demonstrating that the financial consequences of ESG disclosure depend on both disclosure content and the credibility of corporate reporting mechanisms. Practically, the findings suggest that ASEAN oil and gas companies should manage ESG disclosures strategically to avoid short-term cost burdens, while high audit quality enhances credibility, strengthens market trust, especially for environmental disclosures, and can support financing access and long-term financial performance.
Pengaruh Pajak Karbon dan Ketidakpastian Lingkungan terhadap Penerimaan Pajak dengan Environment, Social dan Governance (ESG) sebagai Variabel Mediasi Atmadja, Zahra Syafitri; Herianti, Eva
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.6164

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pajak karbon dan ketidakpastian lingkungan terhadap penerimaan pajak dengan Environment, Social, and Governance (ESG) sebagai variabel mediasi. Studi ini menggunakan data sekunder yang diperoleh dari laporan tahunan, laporan keberlanjutan, serta data penerimaan pajak perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia selama periode 2021–2024. Sampel penelitian mencakup 30 perusahaan dengan total 120 observasi. Analisis data dilakukan menggunakan regresi data panel dan uji mediasi dengan bantuan perangkat lunak Stata versi 17. Hasil penelitian menunjukkan bahwa pajak karbon dan ketidakpastian lingkungan berpengaruh positif dan signifikan terhadap ESG, yang mengindikasikan bahwa tekanan regulasi dan dinamika lingkungan mendorong perusahaan untuk meningkatkan praktik keberlanjutan. Pajak karbon terbukti berpengaruh negatif dan signifikan terhadap penerimaan pajak, sedangkan ketidakpastian lingkungan tidak menunjukkan pengaruh yang signifikan terhadap penerimaan pajak. Sementara itu, ESG berpengaruh positif dan signifikan terhadap penerimaan pajak, serta mampu memediasi pengaruh pajak karbon terhadap penerimaan pajak. Namun, ESG tidak memediasi hubungan antara ketidakpastian lingkungan terhadap penerimaan pajak. Temuan ini menegaskan bahwa implementasi praktik keberlanjutan berperan penting dalam menjembatani kebijakan pajak karbon dengan kinerja fiskal perusahaan. Penelitian ini memberikan kontribusi empiris bagi pengembangan literatur perpajakan hijau dan keberlanjutan, serta menjadi dasar pertimbangan bagi pembuat kebijakan dalam merumuskan strategi perpajakan yang mendukung penerimaan negara secara berkelanjutan.
PRINCIPLES OF PRUDENTIAL IN IFRS FINANCIAL STATEMENTS AND ITS EFFECT ON EARNINGS RESPONSE COEFFICIENT AND PROFIT MANAGEMENT Suryani, Arna; Herianti, Eva
Jurnal Ilmu Ekonomi dan Pembangunan Vol 16, No 2 (2016): Jurnal Ilmu Ekonomi dan Pembangunan
Publisher : EP FEB UNS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (263.841 KB) | DOI: 10.20961/jiep.v16i2.2354

Abstract

The purpose of this study is to determine the effect of prudential principle of financial statements in IFRS on earnings response coefficients and profit management of manufakturing companies. This study uses analytical methods Partial Least Square (PLS) through analisys software called Smart PLS 2.0 M3. The object of this research is manufacturing companies in Indonesia with a total of 57 analysis unit manufacturing company during the period from 2013 to 2015.Based on the results of the study, it is obtained the following findings: the precautionary of financial principle is proven to have a significant positive effect on the earnings response coefficient. The prudential financial principle is proven to have significant harmful impact on earnings.Manajemen is proved to have significant positive effect on banking principles prudential reports. Then, precautionary principle financial statements have greater direct influence on earnings response coefficients.This study has implications both theoretically and manajerial. The theoretical implication, the study makes an important contribution in the development of the theory of the precautionary principle financial statements, earnings response coefficients and earnings management. Managerial implications, this research has implications for users of financial statements in taking decision that is not only based on accounting figures, but also need to look at the quality of earnings presented. The precautionary principle financial statements required to reduce opportunistic earnings management so as to improve the quality of earnings and designated by increased earnings response coefficients. Keywords: Principle of Prudence, Financial Statement, Earnings Response Coefficient, Profit Management
Enhancing MSME Competitiveness in Brunei through Halal Certification: Challenges and Training Opportunities Eva Herianti; Ahmad Yani; Ichwan Arifin; Liza Nora; Amor Marundha; Arna Suryani; Juita Tanjung; Adrian Muluk; Endang Rudiatin; Salahuddin Al Ayubi; Ranisyia dinda alfirani
BASKARA : Journal of Business and Entrepreneurship Vol. 7 No. 2 (2025): BASKARA: Journal of Business and Entrepreneurship
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54268/baskara.v7i2.26455

Abstract

The International Community Service held in Brunei Darussalam occurred at the Embassy of the Republic of Indonesia in Bandar Seri Begawan, targeting Indonesian micro, small, and medium enterprise (MSME) entrepreneurs residing there. This event was organized in collaboration with the Association of Indonesian Accounting Lecturers (ADAI), the Indonesian Community Association, and the Indonesian Muslim Entrepreneurs Association. The main objective was to unify perspectives on addressing pressing halal issues and enhancing MSME competitiveness through halal certification. Featuring knowledge-sharing sessions themed "Strategies for Enhancing MSME Competitiveness through Halal Certification: Challenges and Opportunities," the event occurred on September 18, 2024, and attracted 150 participants from 40 universities across Indonesia, both online and in person. The implementation method employed a Focus Group Discussion (FGD) approach and in-depth interviews, including training on strategies to improve MSME competitiveness through halal certification, obtaining halal certification, and identifying challenges and opportunities. Activities included preparing the team, introducing topics, summarizing discussions, analyzing data, and assessing the feasibility of qualifying MSMEs. The FGD and training materials cover the halal certification process, benefits, compliance with Islamic law, and strategies to improve MSME competitiveness at the international level and understand the differences in halal certification and product labelling between Indonesia and Brunei.
Can CEO overconfidence influence tax avoidance with thin capitalization as a moderating variable? Mustika Dewi; Eva Herianti; Djusmalinar
BASKARA : Journal of Business and Entrepreneurship Vol. 8 No. 2 (2026): BASKARA: Journal of Business and Entrepreneurship
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54268/baskara.v8i2.29917

Abstract

This study examines the effect of CEO overconfidence on tax avoidance, using thin capitalisation as a moderating variable. Tax avoidance remains a critical concern because differences in tax rates across countries create opportunities for companies to reduce tax liabilities. This study uses a quantitative approach using a population of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2020–2023. The study employed purposive sampling based on several specific criteria. Manufacturing companies were selected as research samples due to their high profit orientation, large tax burden, and the complexity of operational transactions. A panel data regression analysis approach was used in this study to test the hypotheses. The results indicate that CEO overconfidence has a positive and significant effect on tax avoidance. Furthermore, thin capitalisation amplifies the effect of CEO overconfidence on tax avoidance. Firms with higher levels of debt relative to equity and confident CEOs tend to implement tax avoidance strategies more effectively within legal constraints. This study sheds light on the interaction between managerial psychological factors and capital structure in influencing tax avoidance, thereby contributing to the existing literature on corporate governance and taxation. These findings offer guidance for corporate decision-makers in designing capital structure policies that balance operational financing needs and tax compliance, helping managers assess the risks associated with debt financing and tax strategies. Companies need to strengthen governance and oversight of CEO decisions and control debt structures. Regulators ought to strengthen regulations concerning thin capitalisation. Investors should consider CEO character when assessing risk. Future research should explore the inclusion of additional variables and expand the range of sectors examined to improve the generalisability of the findings.
Co-Authors Adrian Muluk Agung Dharmawan Buchdadi Agustine Dwianika Ahmad Yani Amor Marundha Anah Nurjanah Andini Marselina Andry Priharta Anggraini, Dahlia Tri Arifin, Ichwan Arna Suryani Arna Suryani Arna Suryani Arna Suryani, Arna Asmanah, Siti Atmadja, Zahra Syafitri Budi Kurniawan Devy Yekti Palupi Diana Frederica Diera Darmayani Djusmalinar Elinda Ritnawati Endang Rudiatin Fabian, Danu Fernando, Kenny Gian Anugerah Pratama Gian Handayani, Dwi Nita Hargiyanti, Dewi Haryanto Haryanto Herlita, Addhea Herninta, Tiwi Hidayanti Hidayanti Ichwan Arifin Juita Tanjung Lina Said Litdia Litdia Litdia, Litdia Liza Nora M. Irfan Tarmizi Marundha, Amor Miftahul Jannah Mitsalina Tantri Muhammad Irfan Tarmizi Muluk, Adrian Mustika Dewi Mutiah Mutiah Ni Putu Eka Widiastuti Nora, Liza Nur Anggraini Nuryati, Tutty Priharta, Andry Ranisyia dinda alfirani Reni Oktaviani Ridho Wicaksono Rudiatin, Endang Rusyad Nurdin Sabaruddin Salahuddin Al Ayubi Sapridin, Sapridin SARI, TINI DITA Septemberizal Setia Budi, Agung Siti Hamidah Rustiana Siti Salwah Slamet Wahyudi Sopia, Iklima Pila Sulhendri Susilawati, Susilawati Suwanti Tanjung, Juita Tarigan, Krisnawati Trinandari Prasetya Nugrahanti Ulvy, Zatalini Veny, Veny widiyanti, Ratna Nur