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All Journal JAKPI Owner : Riset dan Jurnal Akuntansi Widya Balina :Jurnal Ilmu Pendidikan dan Ekonomi FINANCIAL : JURNAL AKUNTANSI Jurnal Manajemen Bisnis Eka Prasetya Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian kepada Masyarakat Nusantara Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Tax Literacy and Leadership Agility: Indigenous Peoples Awareness in Paying Taxes Jurnal Eksplorasi Akuntansi (JEA) Transekonomika : Akuntansi, Bisnis dan Keuangan International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal BILAL: Bisnis Ekonomi Halal AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Media Riset Akuntansi Auditing & Informasi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Economic, Technology and Social Sciences (Injects) INOVASI: Jurnal Politik dan Kebijakan IIJSE Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Economit Journal
Azizul Kholis, Azizul
Akuntansi, Universitas Negeri Medan
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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THE INFLUENCE OF RISK MANAGEMENT, HR QUALITY AND WORKLOAD ON THE ABILITY TO DETECT FRAUD IN LOCAL GOVERNMENT INSPECTORATES IN NORTH SUMATRA Annisa Ramadhani; Erlina; Azizul Kholis
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 5 (2023): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i5.1155

Abstract

This study intends to test and analyze whether the variables of Implementation of Risk Management, Quality of Human Resources, and Workload affect the Auditor's Ability to Detect Fraud either partially or simultaneously. The population of this study are internal auditors in provinces, districts and cities in North Sumatra. The method used is a survey method by distributing questionnaires using the Google form and is a causality study. Respondents amounted to 184 Auditor Functional Officers who worked at the North Sumatra Regional Government Inspectorate. Determination of the sample using a simple random technique. The research design built is multiple linear regression analysis. The data collected by the researchers was processed using the PLS and SPSS applications. The results of the study show that the implementation of risk management variables, The quality of human resources and workload have an effect on the auditor's ability to detect fraud, both partially and simultaneously, have a simultaneous effect on the ability to detect fraud. Partially, the implementation of risk management and quality of human resources has a unidirectional (positive) relationship and has a significant effect on the auditor's ability to detect fraud, while workload has a negative and insignificant relationship.
The Effect of Tax Avoidance on Company Value With Managerial Ownership as a Moderation Variable in Manufacturing Companies Aisyah Amini; Azizul Kholis; Arfan Ikhsan
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 2 (2024): Dinasti International Journal of Economics, Finance & Accounting (May - June 20
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i2.2725

Abstract

This study aims to determine and analyze the effect of tax avoidance on company value, as well as analyze whether managerial ownership can be a moderation variable in the relationship of tax avoidance to company value in manufacturing companies on the Indonesia Stock Exchange (IDX). This research is a comparative casual research with a quantitative approach. The sample in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. The population in this study amounted to 228 companies. Sample selection using purposive sampling techniques and obtained samples from 32 companies with 5 years of observation so that 160 research data were obtained. The method of testing the hypothesis in this study uses a panel data regression model with a Fixed Effect Model approach and for testing moderation variables using a Moderated Regression Analysis (MRA) model. Data analysis of both models used version 12 of the Eviews program. The results showed that 1) tax avoidance has a positive and significant effect on company value, 2) managerial ownership is unable to moderate (weaken) the effect of tax avoidance on company value.
Strengthening the Governance of the Toba Caldera Geosite Through Adaptive Governance: Opportunities and Challenges Hajar, Siti; Kholik, Kholilul; Kholis, Azizul
Iapa Proceedings Conference 2025: IAPA 2025 Hybrid Annual Conference & Congress INDIGESNOUS PUBLIC ADMINISTRATION
Publisher : Indonesian Association for Public Administration (IAPA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30589/proceedings.2025.1341

Abstract

The adaptive governance approach is an important instrument in realizing sustainable tourism, thus the importance of managing Geopark areas that are not only oriented towards economic aspects, but also emphasize social, cultural, and environmental dimensions. The purpose of this study is to analyze the opportunities and challenges in strengthening the governance of the Toba Caldera Geosite in Samosir Regency. The method used is a qualitative case study. The results show that strengthening geosite governance has the opportunity to develop, because it is supported by UNESCO geopark regulations and has a GreenCard, local community involvement, although not optimal, and the potential for a creative economy based on Batak culture. However, the main challenges faced are limited inter-institutional coordination, low human resource capacity, and poor integration of cross-sectoral policies.
The Impact of Sustainability Reporting and Corporate Social Responsibility Implementation on Financial Performance with Corporate Governance as an Intervening Variable in Infrastructure Sector Companies on the Indonesia Stock Exchange in 2021–2024 Moulinda Dora; Andri Zainal; Azizul Kholis
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.8438

Abstract

This study analyzes the Effect of the Implementation of Sustainability Reporting and Corporate Social Responsibility on Financial Performance with Corporate Governance as an Intervening Variable in Infrastructure Sector Companies on the Indonesia Stock Exchange in 2021-2024. The research sample is infrastructure companies listed on the IDX for the 2021-2024 period, totaling 45 companies with 180 observations. The data analysis technique uses panel data regression equations with path analysis. This study obtains several empirical evidences, namely, first, sustainability reporting directly has a negative and significant effect on financial performance. Second, corporate social responsibility directly provides a positive and significant influence on financial performance. This result can be interpreted based on stakeholder theory that companies that pay attention to CSR disclosure and already have corporate social responsibility reporting standards can increase stakeholder trust. Third, corporate governance does not moderate the relationship between sustainability reporting and financial performance. A large percentage of management ownership, and it is estimated that there will be an increase in management performance by creating innovation, new ideas obtained from employee resource skills and knowledge, and managerial ownership follows its control rights more than alignment of interests. Fourth, corporate governance moderates the influence of corporate social responsibility on financial performance. The results of this study are based on resource-based theory, that the existence of concern for the environment owned by the company is supported by the company's good intellectual ability, proving that the company is able to manage its intellectual resources effectively and efficiently, and indicates increasingly high financial performance and gets a positive response from investors.
Policy Model Corporate Social Responsibility during The Covid-19 Pandemic: (Empirical Finding of State Own Enterprises in North Sumatra Province, Indonesia) Azizul Kholis; Lukitaningsih; Sulaiman Lubis
Economit Journal: Scientific Journal of Accountancy, Management and Finance Vol 1 No 3 (2021): Economit Journal: Scientific Journal of Accountancy, Management and Finance: (Aug
Publisher : Britain International for Academic Research (BIAR-Publisher)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/economit.v1i3.491

Abstract

This study aims to examine the company's Corporate Social Responsibility (CSR) fund management policy model, namely both internal factors and external factors. The test was carried out on State Owned Enterprise in North Sumatra Province, Indonesia during the Covid 19 pandemic so that it could be seen what CSR policies were taken by companies in helping the government funding with the Covid 19 pandemic in Indonesian. The sample are 48 state-owned enterprise in this province. The data collection technique is distributing questionnaires through google form, email and other social media. Based on stakeholder theory and corporate social responsibility concept, two variables that influence the company's CSR policies are tested, namely Internal factors with indicators of planning strategies and human corporate culture while External factors support government and public pressure. The novelty of this research is disaster contingency as part of variable Which have effect to CSR Policy. Its means disaster contingency can become important thing to support CSR policy. The results of hypothesis testing with multiple regression indicate that CSR policies are significantly influenced by both internal and external variables. The limitation of the study is that the sample is only one province with small amount of sample and is recommended for a wider research area. The implication of the research is that the government should issue regulations to regulate CSR activities, especially those oriented to handling Covid 19 so that CSR can be more useful.
Pengaruh Profesionalisme, Independensi, dan Komitmen Organisasi Apartur Sipil Negara Terhadap Kualitas Laporan Keuangan Pada Badan Keuangan dan Aset Daerah Provinsi Sumatera Utara Tiffany Aprilia; Azizul Kholis; Nasirwan; OK Sofyan Hidayat; Tapi Rumondang Sari Siregar
Widya Balina Vol. 11 No. 1 (2026): Widya Balina - Jurnal Ilmu Pendidikan dan Ekonomi
Publisher : widya balina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/wb.v11i1.948

Abstract

Penelitian ini bertujuan untuk menguji pengaruh profesionalisme ASN, independensi ASN, dan komitmen organisasi ASN terhadap kualitas laporan keuangan daerah pada Badan Keuangan dan Aset Daerah (BKAD) Provinsi Sumatera Utara. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis data primer yang diperoleh melalui penyebaran kuesioner kepada 45 responden. Populasi dalam penelitian ini adalah ASN pada BKAD Provinsi Sumatera Utara, dengan teknik pengambilan sampel menggunakan purposive sampling. Hasil penelitian menunjukkan bahwa profesionalisme ASN dan independensi ASN berpengaruh positif dan signifikan terhadap kualitas laporan keuangan daerah. Sementara itu, komitmen organisasi ASN berpengaruh positif tetapi tidak signifikan terhadap kualitas laporan keuangan daerah. Secara simultan, profesionalisme ASN, independensi ASN, dan komitmen organisasi ASN berpengaruh positif dan signifikan terhadap kualitas laporan keuangan daerah pada BKAD Provinsi Sumatera Utara.
Co-Authors Agus Firmansyah Aisyah Amini Andri Zainal Anjas Pramana Annisa Ramadhani Arfan Ikhsan Arfan Ikhsan, Arfan Arifa Devi Fitriani Arthur Simanjuntak AW, Jumaidi Dedy Husrizal Syah, Dedy Husrizal Dodi Pramana Eko Wahyu Nugrahadi ERLINA Esa Setiana Gaffar Hafiz Sagala Haryadi - hasyim, hasyim Hidayat, OK Sofyan Iskandar Muda Jufri Darma Jumaidi AW khafi puddin Kholik, Kholilul Lukita Ningsih Lukitaningsih M. Arsyadi Ridha Moulinda Dora Muhammad Ridha Habibi Z MUHAMMAD YUSUF Nasirwan Nasirwan Nuri Angelina Saragih2 Nusyirwan Nusyirwan Panjaitan, Eurica Imannuela Elfri br. Pramana, Anjas Putra, Bintang Wiratama Ramadhana, M. Fitri Sanjani, Ahmad Saragih2, Nuri Angelina Sibarani, Choms Choms Gary Ganda Tua Silalahi, Tauada Siregar, Tapi Rumondanag Sari Siti Hajar Situngkir, Gomgom Sulaiman Lubis Sutrisno, Sutrisno Syafrizal Helmi, Syafrizal Syaharman Syaharman Tapi Rumondang Sari Siregar Taufik Hidayat Tiffany Aprilia Wati, Rini Indah Yuni Shara Zahri Fadli