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All Journal ProBank: Jurnal Ekonomi dan Perbankan SEIKO : Journal of Management & Business Management Studies and Entrepreneurship Journal (MSEJ) Economics and Digital Business Review 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 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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Analysis of Factors That Influence Delays in Submitting Financial Reports and Their Impact on Market Reactions: A Literature Review Nisfiarani, Rizka Rifki; Prasteyo, Tri Joko; Suhendro, Saring
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 3 No. 3 (2023): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v3i3.187

Abstract

This research aims to analyze the influence of company size, profitability, leverage, and liquidity in influencing the timeliness of reporting and analyze market reactions to delays. The literature review method has used databases such as Sinta and Scopus for the last ten years. The research results show that company size can influence delays. The findings suggest that the relationship between firm size and delay is contextual. Good financial performance speeds up reporting, while leverage and solvency play a significant role. Delays hurt market reactions, triggering declines in stock prices and investor confidence. This research contributes to understanding factors that influence the timeliness of reporting, providing insight for management and investors for better decision-making.
PENGARUH EFEKTIVITAS DAN EFISIENSI PENGELOLAAN KEUANGAN DAERAH SERTA SISTEM PENGENDALIAN INTERN TERHADAP KEANDALAN LAPORAN KEUANGAN PEMERINTAH DAERAH Suhendro, Saring
Jurnal Akuntansi dan Keuangan (JAK) Vol 29 No 2 (2024): JAK Volume 29 No 2 Tahun 2024
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v29i2.2574

Abstract

The research aims to obtain empirical evidence that the effectiveness and efficiency of local financial management, as well as the internal control system of local governments, influence the reliability of local government financial reports. This research utilizes secondary data in the form of financial reports from districts/cities throughout Indonesia, with a total population and sample size of 524 district/city governments. The data used is cross-sectional data for the year 2022. The results of the testing indicate that the effectiveness of local financial management has a significant positive effect on the reliability of local government financial reports, and the internal control system measured by weaknesses in the internal control system has a significant negative effect on the reliability of local government financial reports. However, efficiency does not have a significant effect on the reliability of local government financial reports.
Heptagon Fraud : Detecting Financial Statement Fraud in Indonesia’s Consumer Goods Manufacturing Industry Dhini Permatasari; Saring Suhendro
International Journal of Economics and Management Research Vol. 4 No. 1 (2025): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i1.313

Abstract

This study aims to identify the effectiveness of the heptagon fraud model in detecting fraudulent financial reporting within consumer goods sector companies listed on the Indonesia Stock Exchange (IDX). A quantitative research approach is employed, utilizing secondary data sourced from IDX-listed companies. The research population comprises consumer goods manufacturing firms listed on the IDX between 2019 and 2023. Based on specific selection criteria, 41 companies were chosen as the study sample. The data analysis involves various techniques, including descriptive statistics, the Overall Model Fit Test, the Hosmer and Lemeshow goodness-of-fit test, the coefficient of determination (Nagelkerke’s R-square), the Omnibus Test of Model Coefficients (F-test), and the Wald Chi-Squared Test (WALD). The findings reveal that the pressure has a significant positive impact on financial statement fraud. Meanwhile, arrogance is found to have a significant negative impact on the occurrence of financial statement fraud. In contrast, other factors, opportunity, rationalization, capability, ignorance, and greed do not exhibit a significant influence on fraudulent financial reporting.
Pengaruh Persepsi Kegunaan (Perceived Of Usefullnes), Kualitas Sistem, Dan Kualitas Informasi Terhadap Tingkat Kepuasan Penggunaan Cloud Accounting (Studi Empiris Pada UMKM Di Bandar Lampung) Putri, Dhea Regitha; Suhendro, Saring
SEIKO : Journal of Management & Business Vol 9, No 1
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v9i1.11191

Abstract

Digitalisasi mendorong perubahan praktik akuntansi melalui penerapan cloud accounting pada Usaha Mikro, Kecil, dan Menengah (UMKM). Cloud accounting menawarkan kemudahan akses dan efisiensi, namun tingkat kepuasan pengguna dipengaruhi oleh beberapa faktor. Penelitian ini bertujuan menganalisis pengaruh persepsi kegunaan, kualitas sistem, dan kualitas informasi terhadap tingkat kepuasan penggunaan cloud accounting pada UMKM di Kota Bandar Lampung. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Data primer dikumpulkan melalui kuesioner terhadap 100 pelaku UMKM pengguna cloud accounting dan dianalisis menggunakan Partial Least Squares (PLS). Hasil penelitian menunjukkan bahwa persepsi kegunaan dan kualitas informasi berpengaruh positif dan signifikan terhadap kepuasan pengguna, sedangkan kualitas sistem tidak berpengaruh signifikan. Temuan ini menegaskan bahwa manfaat yang dirasakan dan kualitas informasi menjadi faktor utama dalam membentuk kepuasan pengguna cloud accounting pada UMKM. Kata Kunci: Cloud accounting, persepsi kegunaan, kualitas sistem, kualitas informasi, kepuasan pengguna, UMKM.
Analysis of Factors Influencing Local Taxpayers’ Compliance in Paying Rural and Urban Land and Building Tax (Pbb-P2): A Literature Review Werdoningsih, Tri Sari; Suhendro, Saring; Kesumaningrum, Ninuk Dewi
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 3 (2025): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v5i3.962

Abstract

The realization of Rural and Urban Land and Building Tax (PBB-P2) revenue faces significant challenges with arrears reaching 59.27% to 75% in various regions, indicating structural problems in taxpayer compliance. This research aims to identify and analyze factors affecting PBB-P2 taxpayer compliance and analyze the consistency of empirical findings across various contexts. A library research method was employed by analyzing ten journals from 2020-2025 through descriptive-qualitative content analysis techniques. The research results identify three hierarchical layers: core factors with high consistency (tax awareness, tax knowledge, taxpayer income), institutional factors with moderate consistency (service quality), and contextual factors with high inconsistency (tax sanctions, socialization). The determinant contribution of variables ranges from 22.5%-63.7%. The research concludes the need to prioritize strengthening tax awareness and literacy, taxpayer satisfaction-oriented administrative reform, nuanced approaches in sanction implementation, and exploration of emerging factors such as digitalization and institutional trust to develop comprehensive compliance prediction models.
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.
Analysis of Factors Affecting Financial Performance in Local Governments with Community Participation as a Moderating Variable Yerriandha, Yogga; Gamayuni, Rindu Rika; Suhendro, Saring
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 6 No. 1 (2026): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v6i1.1005

Abstract

This research seeks to provide empirical evidence regarding the influence of local own-source revenue and capital expenditure on the financial performance of local governments, as well as to analyze the moderating role of community participation in these relationships. The study population comprises all regency and municipal governments in Indonesia for the fiscal years 2022–2023. A census (total sampling) approach was employed by utilizing all available observations, yielding 1,016 data points from regency and city governments over the two-year period. The data were sourced from Budget Realization Reports and Operational Reports as presented in the Local Government Financial Statements. The empirical results indicate that local own-source revenue exerts a positive and statistically significant effect on local government financial performance. Likewise, capital expenditure is found to have a positive and significant impact on financial performance. Community participation is shown to significantly weaken the relationship between local own-source revenue and financial performance. Conversely, community participation strengthens the effect of capital expenditure on financial performance; however, this moderating effect is not statistically significant.
Co-Authors Amelia, Yunia Ardiles, M. Azhar, Rialdi Dhini Permatasari Elizabet Desi Astuti Evi Ratnawati Setyaningsih Fania Anjani Suharjo Gamayuni, Rindu Rika Kesumaningrum, Ninuk Dewi 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 Putri, Dhea Regitha 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 Werdoningsih, Tri Sari Wibowo, Rendi Yerriandha, Yogga Yuliansyah Yuliansyah