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All Journal Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma The International Journal of Accounting and Business Society Arthavidya Jurnal Ilmiah Ekonomi PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat Jurnal ABM Mengabdi Journal of Artificial Intelligence and Digital Business Center of Economic Students Journal (CSEJ) Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Akie Rusaktiva Rustam
Fakultas Ekonomi Dan Bisnis Universitas Brawijaya
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Penerimaan Pembelajaran Audit Digital Berbasis Website Eduakksa Dengan Pendekatan Technology Acceptance Model (TAM) Berlianti, Sefiama Dila; Rustam, Akie Rusaktiva
Center of Economic Students Journal Vol. 8 No. 4 (2025): October-December (2025)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/2jbw4e74

Abstract

Penelitian ini memiliki tujuan untuk menganalisis pengaruh penerimaan pembelajaran audit digital berbasis website EduAkksa dengan menggunakan pendekatan Technology Acceptance Model (TAM). Penelitian ini menggunakan 6 variabel yakni self efficacy, complexity, perceived usefulness, perceived ease of use, behavioral intention to use, actual technology use. Populasi yang digunakan pada penelitian ini 170 responden yang diambil menggunakan metode purposive sampling dengan kriteria mahasiswa studi akuntansi yang telah menggunakan sistem pembelajaran website EduAkksa. Data penelitian dikumpulkan melalui kuesioner dan dianalisis dengan teknik analisis berupa Structural Equation Modeling (SEM) dengan bantuan aplikasi SmartPLS versi 4.1.1.4. Hasil penelitian menunjukan bahwa self efficacy berpengaruh signifikan terhadap perceived usefulness dan perceived ease of use. Variabel complexity berpengaruh signifikan terhadap variabel perceived ease of use. Selanjutnya perceived usefulness berpengaruh signifikan terhadap behavioral intention to use. Variabel perceived ease of use berpengaruh signifikan terhadap perceived usefulness dan behavioral intention to use. Dan variabel behavioral intention to use berpengaruh signifikan terhadap actual technology use. Namun, variabel complexity tidak berpengaruh signifikan terhadap variabel perceived usefulness.
The Impact of Audit Fees and Institutional Ownership on Tax Avoidance: The Moderating Role of Good Corporate Governance" Meol, Adelina Manuela; Andayani, Wuryan; Rustam, Akie Rusaktiva
The International Journal of Accounting and Business Society Vol. 33 No. 3 (2025): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2025.33.3.902

Abstract

Purpose — This study aims to examine the extent to which corporate governance influences the relationship between audit fees, institutional ownership, and tax avoidance. It seeks to determine whether corporate governance mechanisms act as deterrents or facilitators in tax avoidance. Design/methodology/approach — This study aims to examine the impact of audit fees and institutional ownership on tax avoidance with good corporate governance as a moderating variable in the mining sector of Indonesia. The main focus is to understand how the implementation of tax policies and internal supervision can reduce tax avoidance practices. This study aims to provide insights into the effectiveness of fiscal policies and tax transparency in publicly listed companies in Indonesia in 2020-2023. Finding —  This study uses a quantitative approach with multiple regression analysis. The data used are secondary data obtained from the annual reports and financial statements of mining sector companies listed on the Indonesia Stock Exchange for the period 2020–2023. Tax avoidance is measured using accounting-based methods, and good corporate governance will be tested as a moderating variable affecting the relationship between audit fees, institutional ownership, and tax avoidance. Practical Implication — This study can contribute to reducing tax avoidance practices, which, although legal, still harm government revenue. The findings of this study can serve as recommendations for company management and shareholders to be more compliant in fulfilling their tax obligations and reducing tax avoidance practices that impact the country. This study also provides insights to improve oversight related to tax avoidance practices in the context of fiscal policy. Originality/value — This study examines how audit fees and institutional ownership influence tax avoidance, with good corporate governance moderating the relationship, particularly in high-risk industries like mining in Indonesia.
Analisis Implementasi Siskeudes dalam Mendukung Value for Money Pengelolaan APBDes Desa Legetan Putri, Intan Vania Ananya; Rustam, Akie Rusaktiva
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.v5i1.6583

Abstract

Penelitian ini bertujuan untuk menganalisis peran Sistem Keuangan Desa (SISKEUDES) dalam pencapaian prinsip Value for Money (VfM) melalui studi kasus pengelolaan Dana Desa di Desa Legetan pada periode 2023–2024. Penelitian menggunakan pendekatan kualitatif deskriptif dengan desain studi kasus untuk memperoleh pemahaman mendalam mengenai praktik pengelolaan keuangan desa dan dinamika implementasi sistem digital tersebut. Data dikumpulkan melalui observasi lapangan, wawancara semi-terstruktur dengan Kepala Desa, Sekretaris Desa, dan Kaur Keuangan selaku operator SISKEUDES, serta analisis dokumen berupa APBDes, laporan realisasi anggaran, dan output sistem. Analisis dilakukan melalui tahapan reduksi data, kategorisasi berdasarkan dimensi ekonomi, efisiensi, dan efektivitas, serta penarikan kesimpulan secara induktif. Hasil penelitian menunjukkan bahwa implementasi SISKEUDES berfungsi efektif sebagai mekanisme pengendalian administratif dalam menjaga akurasi pencatatan, ketertiban prosedural, dan kualitas pelaporan keuangan desa. Kinerja ekonomi tergolong baik dengan rasio 90,33% pada tahun 2023 dan meningkat menjadi 98,53% pada tahun 2024, sementara efektivitas mencapai 100% pada kedua tahun tersebut. Namun, aspek efisiensi belum optimal, ditunjukkan oleh rasio 85,54% pada tahun 2023 yang berdampak pada SILPA sebesar Rp86.331.200 serta adanya ketidaksesuaian antara perencanaan dan pelaksanaan program. Permasalahan utama bukan terletak pada sistem SISKEUDES, melainkan pada keterbatasan kapasitas manajerial, koordinasi pelaksanaan kegiatan, serta kebijakan Dana Desa yang bersifat earmarked. Penelitian menyimpulkan bahwa digitalisasi keuangan desa mendukung ekonomi dan efektivitas, tetapi peningkatan efisiensi memerlukan penguatan kapasitas organisasi dan pemanfaatan data secara strategis dalam pengambilan keputusan berbasis kinerja.
The Effect of Going Concern Opinions on Stock Prices With Auditor Reputation as A Moderator Dewantoro, Wisnu Ari; Rustam, Akie Rusaktiva
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 3 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.3.430

Abstract

An important consideration for investors before making investment decisions is that going-concern audit opinion is a critical warning about the company's future viability. This research is a quantitative study with a causal study approach. As such, this research examines the effect of going-concern audit opinions on stock prices with auditor reputation as a moderating variable. The samples include 128 data from 32 manufacturing companies listed on the Indonesia Stock Exchange between 2019 and 2022, selected through purposive sampling. The purposive sampling method was used to obtain a representative sample meeting the testing criteria, ensuring that the analysis results could address the research problem. Furthermore, the results of the hypothesis testing using Linear Regression Analysis and Moderated Regression Analysis (MRA) exhibit that going-concern audit opinion negatively affects stock prices, and the auditor's reputation cannot moderate the effect of going-concern audit opinion on stock prices. Abstrak Opini audit going concern dapat menjadi pertimbangan penting bagi investor sebelum melakukan keputusan investasi karena opini audit going concern dapat menjadi peringatan penting mengenai kelangsungan hidup perusahaan di masa depan. Penelitian ini dilakukan untuk menguji pengaruh penerimaan opini audit going concern terhadap harga saham dengan reputasi auditor sebagai variabel pemoderasi. Penelitian ini menggunakan metode purposive sampling dengan total sampel 128 yang terdiri dari 32 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2019-2022. Hasil pengujian hipotesis menggunakan Analisis Regresi Linier Sederhana dan Moderated Regression Analysis (MRA) menunjukkan bahwa penerimaan opini audit going concern berpengaruh negatif terhadap harga saham. Sedangkan reputasi auditor sebagai variabel pemoderasi tidak mampu memoderasi pengaruh opini audit going concern terhadap harga saham.
Profitability Moderates Capital Intensity And Leverage Toward Tax Aggressiveness Raharjo, Naura Zalfa Prinda; Rustam, Akie Rusaktiva
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 4 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the effects of capital intensity and leverage on tax aggressiveness, with profitability serving as a moderating variable. It utilizes secondary data obtained from the official websites of IDX and respective companies. The population comprises manufacturing companies listed on the Indonesia Stock Exchange during the 2019–2023 period, from which a sample of 51 companies across five periods is selected using purposive sampling. To analyze the data, multiple linear regression test and moderated regression analysis (MRA) are employed. The results of this study indicate that capital intensity, as well as its interaction with profitability, may contribute to increased tax aggressiveness. In contrast, leverage is found to mitigate tax aggressiveness. However, the interaction between leverage and profitability does not appear to affect tax aggressiveness, suggesting that leverage, when moderated by profitability, does not increase tax aggressiveness.
Co-Authors Amanah, Desty Fitria Amanda Rendyaswara Wedhayanti Andro Maruli Mesakh Ardilli, Ninda Ayu Arum Puspita Sari Astri Corry Novita Dolok Saribu Berlianti, Sefiama Dila Brenda Tiffani Dewantoro, Wisnu Ari Dinda Adani Sarwanto Putri Ersanti, Anita Etha Yuny Agustina Butar Fadhila Imaniar Fauziah, Fresila Hana Febriyanti, Arin Grace Tamara Pretty Putri Fajar Haryanto, Fernando Ivan Lukmana I Made Narsa Intan Martinasari Ludviana Iqbal Zainul Abidin, Iqbal Zainul Irawan, Bobby Rizky Jatikusuma, Nalindra Prawira Karismawati, Indah Luthfi Ridhoul Aziz Mega Yunisa Putri Meol, Adelina Manuela Muh Sufyan Tsauri, Muh Sufyan Muhammad Aflah Prakoso, Fernandhi Dwi Pratama, Nabilla Putri Pratanca, Yesilia Pratanca, Yesilia Putri, Intan Vania Ananya Rachmat Sandy Ramadhan Rafel Victor Biu Raharjo, Naura Zalfa Prinda Rini, Wenny Puspita Tayu, Edward Ardian TITIK FARIDAH, TITIK Widiastutik, Rika Nur Wuryan Andayani