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All Journal Jurnal Ilmiah Akuntansi Kesatuan JURNAL ECONOMINA
Haqi Fadillah
Universitas Trisakti
Economics, Econometrics & Finance

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PENGARUH PERTUMBUHAN BADAN USAHA MILIK DESA TERHADAP PERTUMBUHAN EKONOMI KABUPATEN BOGOR Haqi Fadillah
JURNAL ECONOMINA Vol. 2 No. 1 (2023): JURNAL ECONOMINA, Januari 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v2i1.271

Abstract

Penelitian ini bertujuan untuk menguji bagaimana pengaruh pertumbuhan Badan Usaha Milik Desa (Bumdes) dengan indikator yang terdiri dari Bumdes mandiri, Bumdes maju, Bumdes berkembang, dan Bumdes dasar terhadap pertumbuhan ekonomi Kabupaten Bogor. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan metode regresi linier berganda. Sumber data yang digunakan adalah data sekunder dengan jenis data runtun waktu (time series) selama tahun 2016—2022. Hasil penelitian menunjukan bahwa variabel pertumbuhan Bumdes (X1), Bumdes mandiri (X2), Bumdes maju (X3), dan Bumdes berkembang (X4) tidak memiliki pengaruh terhadap pertumbuhan ekonomi Kabupaten Bogor. Hasil ini memberikan kontribusi kepada pengelola Bumdes dan Pemerintah Kabupaten Bogor agar Bumdes dapat dikelola secara optimal untuk menjadi maju dan mandiri. Tujuannya agar berdirinya Bumdes dapat meningkatkan perekonomian di Kabupaten Bogor.
The Effectiveness Of Internal Governance In Controlling Tax Risk Haqi Fadillah; Khomsiyah Khomsiyah; Murtanto Murtanto
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 2 (2026): JIAKES Edisi April 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i2.3271

Abstract

Main Purpose – This study examine the effectiveness of Internal Governance, which includes Board Risk Oversight, Corporate Governance, and Internal Control Quality, in controlling Tax Risk, with Internal Information Quality as a moderating variable. Method – The analysis employs panel data regression, moderated regression analysis (MRA), and Robustness Test using 230 observations from 46 Financial Sector companies listed on the Indonesia Stock Exchange for the 2020-2024 period. Main Findings – The results show that Risk Oversight and Corporate Governance effectively control Tax Risk, while Internal Control Quality does not show significant effectiveness. Internal Information Quality also does not moderate the relationship among the main variables. Theory and Practiccal Implications – The findings strengthen Agency Theory and emphasize the importance of supervisory coordination to enhance tax compliance, while providing insights for regulators and financial institutions to reinforce internal governance. Novelty – This study develops a Board Risk Oversight model by adding three effectiveness dimensions, Board of Commissioners, Audit Committe, and Risk Monitoring Committe, which improve the model’s explanatory power for variations in Tax Risk.   Keywords: Board Risk Oversight; Corporate Governance; Internal Control Quality; Internal Information Quality; Tax Risk
Co-Authors KHOMSIYAH KHOMSIYAH MURTANTO MURTANTO