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All Journal ProBank: Jurnal Ekonomi dan Perbankan Management Studies and Entrepreneurship Journal (MSEJ) 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 Journal of Artificial Intelligence and Digital Business 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 Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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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): : 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 Efektivitas Pajak Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Kabupaten/Kota Se-Provinsi Lampung Tahun 2020-2024 Purta, Riski Fasha Juniansyah; Suhendro, Saring
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.v5i1.7666

Abstract

Pendapatan Asli Daerah (PAD) merupakan indikator utama dalam menilai tingkat kemandirian fiskal suatu daerah. Besarnya PAD sangat dipengaruhi oleh kemampuan pemerintah daerah dalam mengoptimalkan sumber penerimaan, terutama dari pajak dan retribusi daerah. Namun, pada kabupaten/kota di Provinsi Lampung masih ditemukan ketidaksesuaian antara tingkat efektivitas penerimaan dengan realisasi PAD yang diperoleh. Hal ini menunjukkan bahwa potensi penerimaan daerah belum dimanfaatkan secara optimal. Penelitian ini bertujuan untuk menganalisis pengaruh efektivitas pajak daerah dan efektivitas retribusi daerah terhadap PAD. Metode yang digunakan adalah pendekatan kuantitatif dengan teknik sensus sampling. Data yang dianalisis berasal dari Laporan Keuangan Pemerintah Daerah (LKPD) kabupaten/kota se-Provinsi Lampung selama periode 2020–2024. Analisis dilakukan menggunakan uji statistik guna mengukur hubungan dan pengaruh antar variabel. Hasil penelitian menunjukkan bahwa efektivitas pajak daerah memiliki pengaruh positif dan signifikan terhadap PAD. Artinya, semakin tinggi tingkat keberhasilan pemerintah daerah dalam merealisasikan target pajak, maka semakin besar kontribusinya terhadap peningkatan pendapatan daerah. Sebaliknya, efektivitas retribusi daerah tidak menunjukkan pengaruh yang signifikan terhadap PAD, yang mengindikasikan bahwa pengelolaan retribusi masih belum optimal dan belum memberikan kontribusi maksimal. Temuan ini menegaskan bahwa peningkatan kinerja pengelolaan pajak daerah perlu menjadi prioritas utama, disertai dengan perbaikan sistem pengelolaan retribusi. Dengan demikian, pemerintah daerah dapat meningkatkan kemandirian fiskal secara berkelanjutan dan mengoptimalkan seluruh potensi pendapatan yang dimiliki.
Co-Authors Amelia, Yunia Ardiles, M. Dhini Permatasari Elizabet Desi Astuti Evi Ratnawati Setyaningsih Fania Anjani Suharjo Komalasari, Agrianti Liza Alvia Mega Metalia, Mega Muhamad Dimas Pangestu Nabella Ariantika Nisfiarani, Rizka Rifki Nurakhmadi, Dito Arief Pranadi, Wempy Bayu Prasteyo, Tri Joko Purta, Riski Fasha Juniansyah Pyara Tri Amanda Ratnasari, Dewi Pamungkas Rialdi Azhar Rindu Rika Gamayuni Rismiana, Eka Safira Nada Sabila Sherlianti, Meysa Sitohang, Putri Sudrajat Sudrajat Syaipudin, Usep Triya Indra Rahmawan Veni Marisa Aniza Wangi, Bunga Mega Wibowo, Rendi Yuliansyah Yuliansyah