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All Journal ProBank: Jurnal Ekonomi dan Perbankan Management Studies and Entrepreneurship Journal (MSEJ) Economics and Digital Business Review Jurnal Kewarganegaraan Jurnal Akuntansi dan Keuangan (JAK) International Journal of Education, Social Studies, And Management (IJESSM) Journal of Accounting Management Business and International Research Jurnal Mutiara Ilmu Akuntansi Peradaban Journal of Law and Society Paradoks : Jurnal Ilmu Ekonomi Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi IIJSE Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi InJEBA : International Journal of Economics, Business and Accounting Ekonomi Keuangan Syariah dan Akuntansi Pajak International Journal of Economics, Commerce, and Management International Journal of Economics, Management and Accounting Digital Innovation : International Journal Of Management Harmony Management: International Journal of Management Science and Business Journal of Multidisciplinary Academic and Practice Studies International Journal of Economics and Management Research
SARING SUHENDRO
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Religion Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Pengaruh Pengendalian Internal, Moralitas Individu, dan Kepuasan Kerja Terhadap Kecenderungan Kecurangan Pegawai (Studi Empiris Perusahaan Industri di Lampung Tengah) Mayasari, Rizka; Suhendro, Saring; Azhar, Rialdi
Economics and Digital Business Review Vol. 5 No. 2 (2024): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i2.1412

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengendalian internal, moralitas individu dan kepuasan kerja terhadap kecenderungan kecurangan pegawai. Penelitian menggunakan metode kuantitatif. Data dikumpulkan dengan cara penyebaran kuesioner ke sampel penelitian sebanyak 50 pegawai di lima perusahaan industri kabupaten Lampung Tengah. Sampel pegawai dipilih menggunakan teknik purposive sampling. Data diolah menggunakan pengujian SPSS versi 25. Berdasarkan hasil uji F, pengendalian internal, moralitas individu, dan kepuasan kerja secara simultan berpengaruh terhadap kecenderungan kecurangan pegawai. Berdasarkan hasil uji t: 1.) dengan nilai signifikan 0,108 > 0,05, pengendalian internal tidak berpengaruh secara signifikan terhadap kecenderungan kecurangan pegawai, 2.) dengan nilai signifikan 0,001 < 0,05, moralitas individu berpengaruh negatif dan signifikan terhadap kecenderungan kecurangan pegawai, dan 3.) dengan nilai signifikan 0,000 < 0,05, kepuasan kerja kerja berpengaruh negatif dan signifikan terhadap kecenderungan kecurangan pegawai.
The Influence of Human Resources Competence, Internal Control and Supervision on the Quality of Regional Financial Reports with Fraud Control Plans as Moderating Variables Evi Ratnawati Setyaningsih; Saring Suhendro; Liza Alvia
Harmony Management: International Journal of Management Science and Business Vol. 2 No. 2 (2025): International Journal of Management Science and Business
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonymanagement.v2i2.238

Abstract

This research uses the Fraud Control Plan (FCP) as a moderating variable to explore how human resource competency, internal control systems, and internal supervision affect regional government financial reporting. Due to financial reporting transparency and accountability issues, public sector corruption remains rampant, prompting the study. A quantitative approach was used using moderated regression analysis. Lampung Province's Regional Financial and Asset Management Agency (BPKAD) accounting and reporting workers received questionnaires to gather data. The results show that human resource competency, internal control mechanisms, and internal supervision improve financial reporting. The Fraud Control Plan strongly moderates the correlations between human resource competency, internal supervision, and financial reporting quality, but not the internal control system. These findings imply that improving human resource competences, internal supervision, and fraud control may significantly enhance regional government financial reporting openness and accountability.
The Influence of State Capital Participation, Company Size, Environmental Costs, and Company Ownership Structure on The Financial Performance of BUMN in 2019-2023 Pyara Tri Amanda; Saring Suhendro
International Journal of Economics, Management and Accounting Vol. 2 No. 3 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i3.685

Abstract

This study aims to provide empirical evidence of the influence of state capital participation, company size, environmental costs, and company ownership structure on the financial performance of state-owned enterprises. This test uses a statistical tool, namely IBM SPSS version 25. The population in this study were all state-owned companies or BUMN, namely 113 companies and the sample selection used the purposive sampling method so that 31 companies were selected. The analysis methods used were descriptive statistical analysis, classical assumption test, multiple linear regression analysis, coefficient of determination, F test, and t test. The coefficient of determination of 0.58 indicates the ability of the independent variable to explain the dependent variable by 58%.
Analysis of the Effect of Regional Original Revenue Contributions and Balanced Funds on the Level of Regional Financial Independence of Provinces in Indonesia in 2019-2023 Fania Anjani Suharjo; Saring Suhendro
International Journal of Economics, Management and Accounting Vol. 2 No. 3 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i3.727

Abstract

This study shows that the contribution of Regional Original Income (PAD) has a significant positive effect on the level of financial independence of provincial regions in Indonesia in 2019-2023. This means that the greater the contribution of PAD, the higher the level of regional financial independence. On the other hand, the General Allocation Fund (DAU) and the Special Allocation Fund (DAK) have a significant negative effect on regional financial independence, indicating that dependence on transfer funds from the central government can hinder regional efforts to increase their fiscal independence. Meanwhile, the Revenue Sharing Fund (DBH) does not show a significant effect on the level of regional financial independence, indicating that although this fund is important, it does not directly contribute to increasing regional financial independence.
Effect of Village Government HR Competence and IT use on Accountability of Village Fund Management in Pringsewu Nabella Ariantika; Saring Suhendro
Digital Innovation : International Journal of Management Vol. 2 No. 3 (2025): Digital Innovation : International Journal of Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/digitalinnovation.v2i3.380

Abstract

This study investigates the influence of village government human resource (HR) competence and information technology (IT) utilization on the accountability of village fund management, with empirical evidence drawn from villages in Pringsewu Regency, Indonesia. The research addresses critical concerns about the underperformance and misuse of village funds, often linked to weak HR capabilities and limited IT adoption. The primary objective is to examine how HR competence and IT usage affect financial accountability in village fund management. Utilizing a quantitative approach, this study surveyed 91 village officials across 13 villages using a structured questionnaire, applying multiple linear regression analysis for hypothesis testing. Findings reveal that both HR competence and IT utilization significantly and positively influence accountability, suggesting that skilled personnel and effective use of digital systems enhance transparency and financial governance. The results support the Technology Acceptance Model (TAM) and stewardship theory, emphasizing the importance of reliable personnel and technological systems in public financial management. The study concludes that strengthening human resource capacity and advancing IT infrastructure are critical steps in ensuring accountable village fund management, especially in rapidly developing regions such as Pringsewu Regency.
The Effect of Corporate Governance on Profitability as A Moderating Variable Wangi, Bunga Mega; Komalasari, Agrianti; Suhendro, Saring
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 3 (2025): May - July
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i3.1353

Abstract

This study investigates the impact of corporate governance on profitability, with Corporate Social Responsibility (CSR) serving as a moderating variable, focusing on chemical, pharmaceutical, and traditional medicine companies listed on the Indonesia Stock Exchange (IDX) between 2018 and 2023. Using panel data regression with a fixed effect model, the research finds that both independent commissioners and audit committees have a significant positive influence on profitability. The moderated regression analysis further reveals that CSR positively moderates the relationship between independent commissioners and profitability, while it negatively moderates the effect of audit committees on profitability. The findings suggest that enhanced corporate governance mechanisms, particularly the roles of independent commissioners and audit committees, contribute significantly to improved profitability. However, the varying moderating effects of CSR highlight the complexity of corporate governance dynamics. The study is limited by its five-year scope, industry-specific focus, and reliance on secondary data, suggesting that future research should expand the observation period, incorporate other sectors, explore additional moderating variables, and integrate primary data. These findings contribute valuable insights into the corporate governance practices within Indonesia's pharmaceutical sector.
Pengaruh Laporan Keberlanjutan dan Akuntansi Hijau Terhadap Kinerja Keuangan ada Perusahaan Manufaktur Sektor Aneka Industri Yang Terdaftar di BEI Veni Marisa Aniza; Saring Suhendro
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 3 (2025): September : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i3.1721

Abstract

This study aims to examine the effect of sustainability reports, proxied by corporate social responsibility, and green accounting, proxied by the PROPER index, on financial performance, with company size as a control variable. The population in this study were manufacturing companies in various industrial sectors listed on the Indonesia Stock Exchange for the 2020-2024 period. A purposive sampling method was used to obtain the research sample. The company's official website, the Indonesia Stock Exchange, and the Ministry of Environment and Forestry were used to obtain sustainability reports and green accounting data. The analysis technique used was multiple linear regression. The results showed that sustainability reports had a significant positive effect on financial performance. Meanwhile, green accounting and company size had a positive but insignificant effect on financial performance
Pengaruh Tingkat Implementasi IPSAS Berbasis Akrual Terhadap Transparansi Fiskal Pemerintah Pusat : Studi Komparatif Negara OECD, Non-OECD, BRICS Muhamad Dimas Pangestu; Saring Suhendro
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 2 No. 3 (2025): Ekonomi Keuangan Syariah dan Akuntansi Pajak (EKSAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v2i3.1430

Abstract

This study aims to analyze the effect of the level of implementation of accrual-based International Public Sector Accounting Standards (IPSAS) on the fiscal transparency of the central government. In addition, this study also examines the differences in the level of IPSAS implementation among OECD, non-OECD, and BRICS countries. The study sample consisted of 20 countries selected through a purposive sampling technique based on three main criteria: (1) the central government has used accrual-based financial reports, either partially or fully; (2) the country has implemented IPSAS for more than five years; and (3) the country is listed in the Open Budget Survey. This study uses panel data covering the years 2015, 2017, 2019, 2021, and 2023. The independent variable in this study is the level of implementation of accrual-based IPSAS as measured by three main indicators: commitment to accruals, accrual reporting, and accrual policies. Meanwhile, the dependent variable, fiscal transparency, is measured using the Open Budget Index score, which reflects the level of openness of the central government budget to the public. The analysis was conducted using panel data regression with a random effects model approach. The results show that the level of accrual-based IPSAS implementation has a positive effect on fiscal transparency, but this effect is not statistically significant. However, there are significant differences in the level of IPSAS implementation among OECD, non-OECD, and BRICS countries. This finding indicates that IPSAS implementation in various countries is influenced by different institutional factors and fiscal capacities, thus requiring strong institutional support to promote more effective fiscal openness.
Village Officials’ Perceptions of the Potential for Fraud in Village Fund Management with Moral Reasoning as a Moderating Variable Prayoga, Nanak Andrean; Suhendro, Saring; Alvia, Liza
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1: Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.8165

Abstract

This study aims to analyze the influence of collusion, ego, and fraud hexagon elements on the potential for fraud in village fund management, as well as the role of moral reasoning as a moderating variable. The results indicate that collusion and ego have a positive and significant effect on the potential for fraud, meaning that higher levels of collusion and ego among village officials increase the likelihood of fraud. Conversely, factors such as pressure, capability, opportunity, and rationalization do not have a significant impact on fraud potential. Further findings reveal that moral reasoning significantly weakens the influence of pressure, collusion, opportunity, rationalization, and ego on fraud potential. However, the capability element remains significant and cannot be moderated by moral reasoning. These results underscore the importance of strengthening moral reasoning through ethics and integrity training for village officials to reduce the potential for fraud in village fund management.
The effect of transfer pricing, thin capitalization, deferred tax, and inventory intensity on tax avoidance Ardiles, M.; Yuliansyah, Yuliansyah; Suhendro, Saring
Journal of Multidisciplinary Academic and Practice Studies Vol. 2 No. 2 (2024): May
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jomaps.v2i2.2137

Abstract

Purpose: This study aims to determine the effects of transfer pricing, thin capitalization, deferred tax, and inventory intensity on tax avoidance. Method: This study uses a quantitative approach with a sample of all companies listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022. A purposive sampling technique was used for sample selection, and a sample of 107 companies was selected. This study uses a panel data analysis. The results of the analysis show that thin capitalization and deferred taxes have a negative effect on tax avoidance, while transfer pricing and inventory intensity have no effect on tax avoidance. Results: The findings reveal that transfer pricing and inventory intensity have no significant effects on tax avoidance. Thin capitalization shows a negative and significant effect, suggesting that higher debt usage reduces tax avoidance due to creditor scrutiny and compliance pressure. Deferred tax also negatively affects tax avoidance, indicating that higher deferred tax expenses reflect greater compliance and lower avoidance. The model’s adjusted R² was 7%, implying that most variations in tax avoidance are explained by other unobserved factors. Conclusions: Deferred tax and thin capitalization serve as deterrents to tax avoidance, whereas transfer pricing and inventory intensity are not significant drivers. Limitations: This study relies on publicly available financial reports, limiting the measurement accuracy of hidden tax-avoidance practices. It also covers a period influenced by Covid-19 tax incentives and voluntary disclosure programs, which potentially affect behavior. Contribution: This study extends the literature by integrating inventory intensity into tax avoidance models and providing evidence from Indonesian firms, offering insights for policymakers and regulators to strengthen anti-avoidance measures.
Co-Authors Amelia, Yunia Ardiles, M. Azhar, Rialdi Dhini Permatasari Elizabet Desi Astuti Evi Ratnawati Setyaningsih Fania Anjani Suharjo Komalasari, Agrianti Liza Alvia Mayasari, Rizka Mega Metalia, Mega Muhamad Dimas Pangestu Nabella Ariantika Nisfiarani, Rizka Rifki Nurakhmadi, Dito Arief Pranadi, Wempy Bayu Prasteyo, Tri Joko Prayoga, Nanak Andrean Pyara Tri Amanda Ratnasari, Dewi Pamungkas Rialdi Azhar Rindu Rika Gamayuni Rismiana, Eka Safira Nada Sabila Sherlianti, Meysa Sitohang, Putri Sudrajat Sudrajat Syaipudin, Usep Tri Joko Prasetyo Triya Indra Rahmawan Veni Marisa Aniza Wangi, Bunga Mega Wibowo, Rendi Yuliansyah Yuliansyah