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All Journal (JRAMB) Jurnal Riset Akuntansi Mercu Buana Online Learning in Educational Research Journal of International Conference Proceedings Unisia Jurnal Akuntansi Dan Manajemen Jurnal Ekonomi dan Bisnis
Rusmawan Wahyu Anggoro
STIE YKPN Yogyakarta
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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Evaluation of the Use of Intrinsic Religiosity as Moderating Variable on the Effect of Self-Assessment System, Gender, and the Period as Taxpayer toward Tax Evasion Maulia Regita Belananda; Rusmawan Wahyu Anggoro
Journal of International Conference Proceedings (JICP) Vol 5, No 3 (2022): 2022 BICAB International Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i3.1795

Abstract

The importance of this research was due to the greater dependence on the government budget (APBN) sourced from taxes. Tax avoidance is an action that has a negative effect on state revenues became a major concern for most countries to mitigate. This study aimed to evaluate the moderating role of intrinsic religiosity on the effect of the self-assessment system, gender, and the period as a taxpayer toward tax evasion.  Evaluation of factors that can minimize tax avoidance, such as religiosity, is expected to provide important information for the tax authorities to optimize tax revenue. The purposive sampling method was used to select a sample of taxpayers. The research data and hypothesis were analyzed and tested using moderated regression analysis (MRA). The results of this study indicate that the self-assessment system has a negative effect on tax evasion. While gender and the period as the taxpayer has no significant effect on tax evasion, and this study failed to support intrinsic religiosity as a moderating variable toward tax evasion.
The Effect of Audit Partner’s Perceptions of Locus of Control, Organizational Commitmnet and Audit Fee on Audit Quality Rusmawan Wahyu Anggoro
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 8, No 2: November 2022
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v8i2.2393

Abstract

This study examines the effect of locus of control, organizational commitment and audit fees on audit quality from the audit partner's point of view. Attribution theory and agency theory are used to develop hypotheses and analyze the effect of each variable on audit quality. Data collection in this study used purposive sampling with the criteria of KAP partner participants registered with the Indonesian Institute of Certified Public Accountants (IAPI). 246 participants from 477 partners registered in the IAPI directory obtained, 195 of them met the requirements of the study. Smart partial least square (Smart-PLS) was used to analyze the data. Additional testing using SPSS was carried out to see the consistency of the results and increase confidence in the results of the analysis. The results of this study indicate that audit quality is influenced by locus of control, while organizational commitment and audit fees are not. Discussion and elaboration using the IAPI code of ethics and auditing standards enrich the explanation of the research results.
THE INFLUENCE OF FINANCIAL DISTRESS, GOING CONCERN OPINION, PROFITABILITY, MANAGEMENT CHANGES, AND COMPANY GROWTH ON AUDITOR SWITCHING Suyatni Utami; Rusmawan Wahyu Anggoro
Jurnal Ekonomi Dan Bisnis Vol 17 No 2 (2023): JEB Vol 17 No 2 Juli 2023
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jeb.v17i2.52

Abstract

This study aims to determine whether there is an effect offinancial distress, going concern opinion, profitability, management changes, and company growth on auditor switching ofproperty and real estate sector companies listed on the Indonesia Stock Exchange from 2014 to 2020. Purposive sampling was usedto select the sample, 79 companies were selected and 24 met the criteria.The selected samplewas tested (24 companies or 168 observations)and analyzedusingLogistic Regression Analysis(LRA) techniques.The results indicatethat financial distress and profitability have no effecton voluntary auditor switching whilegoing concern opinion,company growth,and management changesinfluencedvoluntary auditor switching.Based on this research limitation, further research shoulduse another sector, addingnewvariables and usingbetter techniquesfor detecting auditor switchingto increase the power of the tests.
AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA, TRANSPARANSI, PARTISIPASI MASYARAKAT, KELEMBAGAAN DAN KEBIJAKAN DESA TERHADAP KESEJAHTERAAN Ernawan Septia Putri Ussholehah; Anggoro, Rusmawan Wahyu
Jurnal Akuntansi Dan Manajemen Vol 35 No 2 (2024): JAM Vol 35 No 2 Agustus 2024
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v35i2.136

Abstract

Village Fund Allocation (ADD) is a fund sourced from the central and regional financial balance funds with proportional distribution distributed by the Regency/City Government for Villages. The village fund allocation program, if carried out properly, has a very large and effective influence on the welfare of the community. This study aims to determine the influence of accountability, transparency, institutions, policies and community participation in ADD on welfare. Thi quantitative research using primary data obtained through the distribution of questionnaires with a total of 181 respondents. Data analysis uses multiple linear regression processed with the SPSS program. The results of the study show that the variables of ADD management accountability and transparency have no effect on community welfare. The welfare of village communities is influenced by institutions, village policies and community participation.
THE INFLUENCE OF PSYCHOLOGICAL COST, RELIGIOSITY, LOVE OF MONEY, EDUCATION LEVEL AND TAX SOCIALIZATION ON INDIVIDUAL TAXPAYER COMPLIANCE Tiara Aulia Elsa Pradina; Anggoro, Rusmawan Wahyu
Jurnal Akuntansi Dan Manajemen Vol 35 No 3 (2024): JAM Vol 35 No 3 Desember 2024
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v35i3.144

Abstract

This study aims to determine the influence of psychological costs, religiosity, love of money, education level and tax socialization on the compliance of individual taxpayers. The data collection of this research uses an e-questionnaire (google form). Hypothesis testing uses multiple linear regression analysis. The SPSS program is used to process and test research data. The results of the study show that religiosity, tax socialization, and education level have a significant effect on the compliance of individual taxpayers. This study was unable to find evidence that supports the influence of psychological costs, love of money. Tax socialization has the highest influence on taxpayer compliance, followed by religiosity and education level. The dominance of respondents among employees who receive income tafter taxes deduction as one of the limitations of this article.
PENGARUH MENTAL ACCOUNTING, LITERASI PERPAJAKAN, DIGITALISASI PERPAJAKAN, DAN MEDIA SOSIAL TERHADAP KEPATUHAN PAJAK ORANG PRIBADI Abdullah Ulmi Zuhdhan Fanani; Anggoro, Rusmawan Wahyu
Jurnal Akuntansi Dan Manajemen Vol 36 No 1 (2025): JAM Vol 36 No 1 April 2025
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v36i1.157

Abstract

Taxpayer compliance is one of the key aspects of the success of state financial management. However, the level of taxpayer compliance that has not met the target remains a challenge. This study aims to examine the influence of mental accounting, tax literacy, tax service digitalization, and social media on the intention of individual taxpayer compliance. The research adopts a quantitative approach and is analyzed using multiple linear regression analysis. The population of this study consists of individual taxpayers, with a sample size of 153 determined using the purposive sampling method. The results indicate that mental accounting, tax service digitalization, and social media positively affect the intention of individual taxpayer compliance, while tax literacy has no effect on the intention of individual taxpayer compliance.
Accountability in QS al-Fātiḥah (1:4): A Theological Framework for Ethical Conduct and Public Sector Muslikun, Muslikun; Trisanti, Theresia; Umar, A.; Anggoro, Rusmawan Wahyu; Giri, Efraim Ferdinan; Kholil, Asyhar
Unisia Vol. 43 No. 2 (2025)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/unisia.vol43.iss2.art20

Abstract

This study examines the concept of accountability in QS al-Fātiḥah (1:4) to clarify how the verse māliki yawmid-dīn shapes moral agency, ethical consciousness, and responsible human conduct. Using a qualitative design grounded in library research, the study analyzes classical and contemporary tafsīr through the tafsīr tahlili method and synthesizes supporting scholarly literature from Islamic ethics and moral psychology. The results show that accountability in this verse reflects a comprehensive moral framework rooted in divine sovereignty and the certainty of judgment, generating values such as self-awareness, time consciousness, moral courage, and stewardship. These values influence individual behavior, guide ethical decision-making, and reinforce social and institutional responsibility. The discussion highlights convergence between classical and modern interpretations while noting empirical gaps in understanding how accountability functions in lived contexts. Overall, the study demonstrates that Qur’anic accountability is a holistic ethical structure capable of informing personal morality, educational practice, and governance. Its findings underscore the contemporary relevance of Qur’anic ethics and call for interdisciplinary empirical research to strengthen applications of accountability in diverse social settings.
Digital Governance-Informed Instructional Design Framework for Madrasah Education: A Systematic Literature Review Muslikun Muslikun; Theresia Trisanti; Rusmawan Wahyu Anggoro; Efraim Ferdinan Giri; A. Umar
Online Learning In Educational Research (OLER) Vol. 6 No. 1 (2026): Online Learning in Educational Research
Publisher : CV FOUNDAE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58524/oler.v6i1.1027

Abstract

The current era of modern Madrasah (Islamic schools) mandates their capacity to show not only effective learning outcomes but also their performance in public accountability aligned with digital governance. Nevertheless, the process of administrative digitization and instructional processes are conducted separately, leaving performance management scattered across these two areas. The present study intends to come up with an integrated conceptual framework that can effectively combine the concepts of Digital Governance (DG) and Instruction Design (ID). Using a Systematic Literature Review methodology (from 2015 to 2025) and Conceptual Design-Based Research approach, the study made use of a Boolean search string containing key terms like (”Digital Governance" or ”Public Accountability") and (”Instructional Design" or ”Data-Driven Learning") and "Madrasah". In total, out of 1,450 identified literature, a PRISMA-based screening technique yielded 55 studies after applying certain inclusion criteria such as peer-reviewed English language articles. In this way, DG-ID Integration Framework is designed by developing four major pillars consisting of data governance in relation to accountability; digital infrastructure and its alignment to policy; ID-informed pedagogical modalities; and stakeholders’ e-participation.
Co-Authors A. Umar Abdullah Ulmi Zuhdhan Fanani Efraim Ferdinan Giri Efraim Ferdinan Giri Ernawan Septia Putri Ussholehah Kholil, Asyhar Maulia Regita Belananda Muslikun Muslikun Muslikun, Muslikun Suyatni Utami Theresia Trisanti Tiara Aulia Elsa Pradina Umar, A.