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All Journal IJBE (Integrated Journal of Business and Economics) JEM: JURNAL EKONOMI DAN MANAJEMEN Enrichment : Journal of Management Equity: Jurnal Ekonomi Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Pengabdian kepada Masyarakat Asian Management and Business Review Jurnal Abdimas Ekonomi Dan Bisnis (JAMEB) Accounting and Finance Studies Journal of Comprehensive Science SENTRI: Jurnal Riset Ilmiah JURNAL ECONOMINA Mulia Pratama Jurnal Ekonomi dan Bisnis Jurnal Bisnis dan Ekonomi Jurnal Manajemen, Akuntansi dan Logistik (JUMATI) Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Riset Ilmiah Maneggio Journal of Economics and Economic Policy Jurnal Greenation Ilmu Akuntansi Fibonacci : Jurnal Ilmu Ekonomi, Manajemen dan Keuangan Orasi: Jurnal Ilmu Politik dan Sosial Orbit : Jurnal Ilmu Multidisiplin Nusantara Maneggio
Idel Eprianto
Fakultas Ekonomi Dan Bisnis, Universitas Bhayangkara Jakarta Raya
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Literature Review Pengaruh Pemahaman Peraturan Perpajakan Umkm Dan Penurunan Tarif Pajak Terhadap Kepatuhan Wajib Pajak Umkm Irham, Ananta; Pramukty, Rachmat; Eprianto, Idel
Journal of Comprehensive Science Vol. 2 No. 1 (2023): Journal of Comprehensive Science (JCS)
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v2i1.184

Abstract

Artikel Literature Review Pengaruh Pemahaman Peraturan Perpajakan UMKM dan Penurunan Tarif Pajak Terhadap Kepatuhan Wajib Pajak UMKM adalah artikel ilmiah yang bertujuan untuk membangun hipotesis riset pengaruh antar variabel yang akan digunakan pada riset selanjutnya. Metode penulisan artikel literature Review ini adalah dengan metode library research, yang bersumber dari media online seperti Google Scholar, Mendeley, dan media online akademik lainnya. Hasil artikel literature review ini adalah: 1) pemahaman peraturan perpajakan UMKM berpengaruh terhadap kepatuhan wajib pajak UMKM; 2) penurunan tarif pajak berpengaruh terhadap kepatuhan wajib pajak UMKM.
THE INFLUENCE OF BUREAUCRATIC REFORM, HUMAN RESOURCE STRENGTHENING, AND DIGITALIZATION ON EXCELLENT CIVIL SERVANTS THROUGH EMPLOYEE MOTIVATION AS A MEDIATING VARIABLE Prayogo, Sulung Anom; Hendayana, Yayan; Hidayat, Wastam Wahyu; Renwarin, Joseph M J; Eprianto, Idel
Journal of Economic and Economic Policy Vol. 2 No. 4 (2025): Journal of Economics and Economic Policy
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v2i4.85

Abstract

Objective:  This study aims to analyze the influence of bureaucratic and governance reforms, human resource (HR) strengthening, and digitization and information technology on the realization of a superior Civil Service (ASN), with employee motivation as a mediating variable. Method: The study was conducted within the Directorate General of Budget (DJA) of the Ministry of Finance, using a quantitative approach with the Structural Equation Modeling based on Partial Least Squares (SEM-PLS) method. Data was collected through a questionnaire administered to 344 DJA employees. Results: The results of the hypothesis testing indicate that bureaucratic reform and governance (β = 0.178; t = 2.326), HR strengthening (β = 0.394; t = 4.704), and digitalization (β = 0.164; t = 1.948) have a significant positive effect on employee motivation. Employee motivation also significantly influences high-quality civil service human resources (β = 0.372; t = 7.278). Additionally, employee motivation significantly mediates the relationship between the three independent variables and high-quality civil service human resources, although the indirect effect of digitalization is relatively smaller (β = 0.061; t = 1.870). Novelty: These findings confirm that the success of bureaucratic transformation is not only determined by technical policies but also by psychological aspects such as work motivation. This study contributes to the development of public sector human resource management policies based on strengthening employees' intrinsic and extrinsic motivation.
The effect of Covid-19 pandemic on regional financial performance in Indonesia: Meta-analysis Altin, Darus; Vebtasvili, Vebtasvili; Eprianto, Idel
Asian Management and Business Review Volume 3 Issue 1, 2023
Publisher : Master of Management, Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/AMBR.vol3.iss1.art4

Abstract

This meta-analysis aims to analyze the impact of the Covid-19 pandemic on regional financial performance in Indonesia. The research method used by reviewing, summarizing data and analyzing some research results that have been published on google scholar and the ministry of education and culture's Sinta page with the keywords Covid-19 and regional financial performance. From the 45 articles collected, 18 articles were selected for further analysis according to this research topic. This type of research is a meta-analysis research where the steps taken include: data collection, coding, calculation of improving problem-solving ability and identifying the presence or absence of average differences, and drawing conclusions. Our findings show that Covid-19 pandemic in Indonesia has been shown to have an impact on regional financial performance in Indonesia. Although there are several provinces in Indonesia, it does not have an impact on its financial performance. Financial performance is measured from the regional financial independence, the ratio of local tax to paid allowance, the ratio of operational solvency of local governments, the ratio of pad effectiveness and capital expenditure. There is a budget policy from the central government to focus on handling the Covid-19 pandemic so that it impacts regional financial performance. Future research contributions are expected to be an opportunity for the development of research methodologies, especially in the aspect of data collection through questionnaires and data analysis techniques using PLS (Partial Least Square), Data Panel Analysis and Symbolic Interaction methods.
PENGARUH PERGANTIAN MANAJEMEN, FINANCIAL DISTRESS DAN OPINI AUDIT TERHADAP PUBLIC ACCOUNTANT SWITCHING DENGAN VARIABEL PEMODERASI UKURAN PERUSAHAAN (EMITEN BASIC MATERIALS DI BURSA EFEK INDONESIA PERIODE 2021-2023) Wijayanti, Yulia; Mukti, Aloysius Harry; Eprianto, Idel
SINERGI : Jurnal Riset Ilmiah Vol. 2 No. 2 (2025): SINERGI : Jurnal Riset Ilmiah, February 2025
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v2i2.942

Abstract

This study aims to test and analyze the Effect of Management Change, Financial Distress and Audit Opinion on Public Accountant Switching with the Moderating Variable of Company Size. The population in this study is the Basic Materials Issuers of the Indonesia Stock Exchange for the 2021-2023 Period. The sampling technique used is the purposive sampling method and obtained 61 company samples. The analysis methods used are Descriptive Statistical Analysis, Logistic Regression Analysis, Hypothesis Testing and Moderation Regression Analysis. The results of this study indicate that partially Management Change has a positive effect on Public Accountant Switching and the variables Financial Distress and Audit Opinion do not affect Public Accountant Switching. The results of the study for the moderating variable, namely Company Size, are able to moderate (weaken) the positive effect of Management Change on Public Accountant Switching and Company Size is unable to moderate Financial Distress and Audit Opinion.
PENGARUH INVESTMENT OPPORTUNITY SET, AUDIT TENURE DAN REPUTASI KAP TERHADAP AUDIT REPORT LAG (EMITEN BASIC MATERIALS BURSA EFEK INDONESIA PERIODE 2021-2023) Putri, Syafina Amira; Mukti, Aloysius Harry; Eprianto, Idel
SINERGI : Jurnal Riset Ilmiah Vol. 2 No. 2 (2025): SINERGI : Jurnal Riset Ilmiah, February 2025
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v2i2.943

Abstract

The research aims to examine the Investment Opportunity Set, Audit Tenure and KAP Reputation on Audit Report Lag. The research population is all issuers in the Basic Materials Sector of the Indonesian Stock Exchange for the period 2021-2023. The research variable Audit Report Lag is the dependent variable and Investment Opportunity Set, Audit Tenure and KAP Reputation are the independent variables. The sampling technique used a purposive sampling method and a sample of 192 issuers was obtained. Descriptive Statistical Analysis Methods, Classical Assumption Tests, Correlation Tests, Multiple Linear Regression Tests, and Hypothesis Testing. The research results show that Investment Opportunity Set, Audit Tenure and KAP Reputation have a negative effect on Audit Report Lag.
PENGARUH PENGUNGKAPAN LAPORAN BERKELANJUTAN TERHADAP KINERJA KEUANGAN DENGAN VARIABEL PEMODERASI UKURAN PERUSAHAAN (EMITEN ENERGY BURSA EFEK INDONESIA PERIODE 2021-2023) Adisti, Aprilia Zahra; Mukti, Aloysius Harry; Eprianto, Idel
SINERGI : Jurnal Riset Ilmiah Vol. 2 No. 2 (2025): SINERGI : Jurnal Riset Ilmiah, February 2025
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v2i2.944

Abstract

The research aims to examine the effect of Sustainability Report Disclosure on Financial Performance with the moderating variable Company size. The research population is all energy issuers on the Indonesian Stock Exchange for the 2021-2023 period. The variable used is Financial Performance as the dependent variable, Sustainability Report Disclosure as an independent variable, and Company Size as a moderation variable. The sampling technique used was the purposive sampling method, and a total of 44 samples of issuers were obtained. The analytical methods used are descriptive statistical analysis, classical assumptions, multiple linear analysis, moderated regression analysis, and hypothesis testing. The results of this research show that partial Sustainability Report Disclosure has a negative effect on Financial Performance and Company Size has a positive effect on Financial Performance. The results of this research for the moderating variable, namely Company Size, are able to moderate (strengthen) the negative influence of Sustainable Report Disclosure on Financial Performance.
PENGARUH LEVERAGE & INTENSITAS MODAL TERHADAP MANAJEMEN PAJAK DI MODERASI OLEH UKURAN PERUSAHAAN(Emiten Consumer-Non Cyclicals Bursa Efek Indonesia Periode 2021 - 2023). Adrian, Muhammad Rivki; Mukti, Aloysius Harry; Eprianto, Idel
SINERGI : Jurnal Riset Ilmiah Vol. 2 No. 2 (2025): SINERGI : Jurnal Riset Ilmiah, February 2025
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v2i2.945

Abstract

The study aims to examine the Effect of Leverage and Capital Intensity on Tax Management Moderated by Company Size. Population of Consumer-Non Cyclical Issuers of the Indonesia Stock Exchange for the 2021-2023 Period. The variables used in this study are Tax Management as the dependent variable; Leverage and Capital Intensity as independent variables; and Company Size as the Moderation variable. The sampling technique used was the purposive sampling method and obtained 74 Company samples. The analysis methods used were Descriptive Statistical Analysis, Classical Assumptions, Multiple Linear Analysis, Hypothesis Testing and Moderation Regression Analysis. The results of this study indicate that partially Leverage has a negative effect on Tax Management and Capital Intensity has no effect on Tax Management. The results of this study for the moderating variable, namely Company Size, are able to moderate (strengthen) the negative influence of Leverage on Tax Management and Company Size is not able to moderate Capital Intensity on Tax Management.
PENGARUH MEKANISME TATA KELOLA PERUSAHAAN TERHADAP AUDIT REPORT LAG DENGAN VARIABEL MODERASI UKURAN PERUSAHAAN (EMITEN BASIC MATERIALS BURSA EFEK INDONESIA PERIODE 2021-2023) Nurmaulida, Amanda; Mukti, Aloysius Harry; Eprianto, Idel
SINERGI : Jurnal Riset Ilmiah Vol. 2 No. 2 (2025): SINERGI : Jurnal Riset Ilmiah, February 2025
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v2i2.946

Abstract

The study aims to test the size of the Board of Commissioners, the size of the Audit Committee, and the number of Audit Committee Meetings on Audit Report Lag with the moderating variable of company size. The study population is all Basic Materials Issuers on the Indonesia Stock Exchange for the 2021-2023 period. The sampling technique used is the purposive sampling method, and 63 issuer samples were obtained. The analysis methods used are descriptive statistical analysis, multiple linear regression analysis, hypothesis testing, and moderation regression analysis. The results of this study indicate that partially the size of the Board of Commissioners has a negative effect on Audit Report Lag, the size of the Audit Committee has a positive effect on Audit Report Lag, and the variable number of Audit Committee meetings has no effect on Audit Report Lag. The results of the study for the moderating variable, namely Company Size, are able to moderate (weaken) the negative effect of the Size of the Board of Commissioners on Audit Report Lag, and Company Size is unable to moderate the Size of the Audit Committee and the Number of Audit Committee Meetings.
Strategi Percepatan Penyerapan Anggaran Pemerintah Daerah di Indonesia : Review Literatur dan Rekomendasi Idel Eprianto; Pramukty, Rachmat
Jurnal Greenation Ilmu Akuntansi Vol. 3 No. 4 (2025): (JGIA) Jurnal Greenation Ilmu Akuntansi (November 2025 - Januari 2026)
Publisher : Greenation Publisher & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jgia.v3i4.597

Abstract

Penyerapan Anggaran Pendapatan dan Belanja Daerah (APBD) kerap tidak merata sepanjang tahun, dengan realisasi rendah pada triwulan awal dan menumpuk pada triwulan akhir, yang berisiko menurunkan kualitas belanja karena pekerjaan dikejar waktu. Kajian ini bertujuan memetakan faktor penghambat penyerapan anggaran pemerintah daerah di Indonesia, mengelompokkan strategi percepatan yang paling sering direkomendasikan, serta merumuskan rekomendasi kebijakan yang feasible tanpa mengorbankan akuntabilitas dan kualitas output. Metode yang digunakan adalah review literatur terstruktur berorientasi systematic literature review sederhana, dengan pelaporan proses seleksi mengikuti prinsip PRISMA, serta sintesis temuan menggunakan narrative synthesis dan thematic analysis. Hasil sintesis menunjukkan hambatan utama bersifat end-to-end, meliputi perencanaan dan penganggaran yang belum siap eksekusi, pengadaan sebagai bottleneck terbesar, keterbatasan dan instabilitas SDM, proses administrasi berlapis, serta pengendalian risiko yang belum kuat. Strategi percepatan yang paling feasible menekankan penguncian kesiapan paket sejak awal, penguatan pengadaan melalui RUP dan pengaturan jadwal, pemanfaatan tender dini dengan rambu kepatuhan, monitoring berbasis data, serta penguatan peran APIP dan manajemen risiko dalam koridor regulasi terkait.  
Pengaruh Keamanan Data Pribadi Terhadap Kepercayaan Pengguna di Era Tranformasi Digital: Studi Kasus pada Aplikasi Mobile Banking Permana, Khansa Khalisha; Eprianto, Idel; Fauzi, Achmad; Minarny, Tania; Widyarora, Sabrina; Fajriansyah, Dhiemas Nur
Orbit: Jurnal Ilmu Multidisiplin Nusantara Vol. 1 No. 1 (2024): Orbit: Jurnal Ilmu Multidisiplin Nusantara
Publisher : Inovan Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63217/orbit.v1i2.84

Abstract

Transformasi digital telah meningkatkan penggunaan aplikasi mobile banking, tetapi juga menimbulkan tantangan baru terkait keamanan data pribadi. Tujuan dari penelitian ini adalah untuk menguji bagaimana kepercayaan pengguna terhadap aplikasi mobile banking dipengaruhi oleh persepsi keamanan data pribadi. Tiga puluh responden yang dipilih secara acak menyelesaikan survei sebagai bagian dari metodologi penelitian kuantitatif. Kuesioner skala Likert digunakan untuk mengumpulkan data, dan regresi linier dasar digunakan untuk analisis. Temuan ini menunjukkan korelasi positif yang kuat antara kepercayaan pengguna dan persepsi keamanan data pribadi.Sistem verifikasi berbasis teknologi, seperti OTP dan biometrik, memiliki dampak terbesar terhadap persepsi keamanan, sementara transparansi kebijakan privasi menjadi perhatian utama pengguna. Penelitian ini menyimpulkan bahwa peningkatan fitur keamanan dan komunikasi kebijakan privasi secara transparan dapat meningkatkan kepercayaan pengguna terhadap aplikasi mobile banking.
Co-Authors Achmad Fauzi Achmad Fauzi Adam Maulana Sidiq Adawiyah, Rofiana Adisti, Aprilia Zahra Adler Haymans Manurung Adrian, Muhammad Rivki Afifah Muannis Hanifah Agustina Yohana Simbolon Agustina, Irene Ainurohimah, Putri Alfitiara Fitriana Shiddiq Amelia, Mita Ananda, Bulan Fitri Andika Dwi Hertanto Anggi Kirana Septiani Anggitarahma, Pingka Pamulia Arista, Dhea Ayu, Cindy Mahesa Azhara, Naqinni Azizah Nursophia Bulan Fitri Ananda Bunga Manggala Suci Bunga, Mekar Laksana Bungaran Saing, Bungaran Caroline, Evline Chaerunnisa Sayidaturrachmah Chindy Novayanti Rismauli Cindy Anggita N Cindy Mahesa Ayu Cris Kuntadi Dani Pramesti Setiowati Darus Altin Davina Putri Mardhatilla Dessy Ayu Wulandhari Dewi Pupaningtyas Feni Dhea Arista Djunaedi Djunaedi Dovina Navanti Ery Teguh Prasetyo Ery Teguh Prasetyo Evline Caroline Fachruzzaman Fachruzzaman Fadiyah, Najwa Fajriansyah, Dhiemas Nur Fanny Jie Kristin Fauziah, Azmiya Febriyani, Ratna Aulia Firmansyah Agung Pradana Gerson Gifari, Muhammad Fathul Aziz Al Hadita Hadita Hakim, Syalu Aulia Handayani, Atika Hapzi Ali Herdian, Boy Hertanto, Andika Dwi Ibrahim, Afif Maulana Irene Agustina Irham, Ananta Istianigsih Istianigsih Istianingsih Sastrodiharjo, Istianingsih Jhonni Sinaga Jocrien Renwarin, Joseph Martinio Kamaludin Kamaludin Khairana, Keisha Najwa Khairunnisa, Nabilah Rafifah Khoerunisa, Lia Kristin, Fanny Jie Limbong, Tania Elisabeth M. Jhonni Sinaga Magdalena, Nurindah Tri Maidani, Maidani Mangalindung, Giovani Huiser Mardhatilla, Davina Putri Marundha, Amor Minarny, Tania Mita Amelia Muhammad Difa Riza Mukti, Aloysius Harry Nabila, Asifa Nabilah Rafifah Khairunnisa Nilasari, Sekar Ningrum, Anggun Talia Novia Tatyana Salsabila Nurmaulida, Amanda Nyngrum, Kalika Waranggani Oktavilia Kristanti Permana, Khansa Khalisha Pingka Pamulia Anggitarahma Pradana, Firmansyah Agung Prayogo, Sulung Anom Putri Ainurohimah Putri, Syafina Amira Putri, Tiara Eka Rachmat Pramukty Rahmadhani, Sasikirana Azalia Ratna Aulia Febriyani Renwarin, Joseph M J Rianto, Muhammad Richo Rismauli, Chindy Novayanti Rofiana Adawiyah Rosma Titis Hapsari Saiful Saiful Salsabila, Novia Tatyana Salsadilla Salsadilla Salsadilla, Salsadilla Sangapan, Lukman Sangapan, Lukman Hakim Sayidaturrachmah, Chaerunnisa Sekar Nilasari Setiowati, Dani Pramesti Sidiq, Adam Maulana Sifa Ulfa Ziah Simbolon, Agustina Yohana Sinaga, Jhonni Siregar, Sinar Febrian Suci, Bunga Manggala Sumarno . Sumarno Sumarno Takim Mulyanto Tania Elisabeth Limbong Tiara Eka Putri Vanesa Azhara Vebtasvili Vebtasvili Wastam Wahyu Hidayat Wicaksono, Haikal Dwi Widyarora, Sabrina Wijayanti, Yulia Wirawan Widjanarko Wulandari, Vania Wulandhari, Dessy Ayu Yayan Hendayana Yoganingsih, Tutiek Yulaeli, Tri Yulianah Yulianah Yuniar Rahmawati Yuniar Rahmawati, Yuniar Yuniati, Triana Ziah, Sifa Ulfa