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All Journal Ilomata International Journal of Tax and Accounting International Journal of Management Science and Information Technology (IJMSIT) Jurnal Ilmiah Multidisiplin (JUKIM) Jurnal Abdi Masyarakat Multidisiplin International Journal Multidisciplinary Science International Journal of Economics, Business Management and Accounting
Hidayat Darwis
Universitas Teknologi Muhammadiyah Jakarta
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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PENGARUH E-SYSTEM TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PEMAHAMAN INTERNET SEBAGAI MODERASI Supriatiningsih Supriatiningsih; Hidayat Darwis; Rawidjo Rawidjo; Tita Puspita
Jurnal Ilmiah Multidisiplin Vol. 2 No. 01 (2023): Januari : Jurnal Ilmiah Multidisiplin
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jukim.v2i01.458

Abstract

Penelitian ini bertujuan untuk menguji pengaruh e-spt dan e-filling terhadap kepatuhan wajib pajak orang pribadi dengan pemahaman internet sebagai moderasi. Penelitian ini difokuskan pada wajib pajak orang pribadi yang terdaftar di Univertas Teknologi Muhammadiyah Jakarta periode 2020. Jumlah responden sebanyak 114 sampel penelitian.Teknik analisis data mengunakan regresi linier berganda. Hasil analisis menunjukkan bahwa e-spt dan e-filling berpengaruh positif signifikan terhadap kepatuhan wajib pajak orang pribadi. Pemahaman internet berpengaruh positif namun tidak signifikan terhadap kepatuhan wajib pajak orang pribadi. Sedangkan pemahaman internet tidak memoderasi e-spt dan e-filling terhadap kepatuhan wajib pajak orang pribadi.
PENGARUH PENERAPAN APLIKASI E-REKON&LK DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PUBLIK Supriatiningsih Supriatiningsih; Hidayat Darwis; Usep muhamad saeful bahri
Jurnal Ilmiah Multidisiplin Vol. 1 No. 05 (2022): September: Jurnal Ilmiah Multidisiplin
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jukim.v1i05.478

Abstract

Penelitian ini bertujuan untuk menguji pengaruh aplikasi e-Rekon&LK dan kompetensi sumber dayamanusia terhadap kualitas laporan keuangan pemerintah. Populasi penelitian ini yaitu operator penggunaaplikasi e-Rekon&LK tahun satuan kerja lingkup KPPN Jakarta I anggaran 2020, pengumpulan datamelalui kuesioner berjumlah 118 orang, data diolah menggunakan SPSS versi 20. Hasil penelitianmenunjukkan bahwa kompetensi sumberdaya manusia dan aplikasi E-Rekon&LK sama-samaberpengaruh terhadap kualitas laporan keuangan. Untuk memastikan bahwa laporan keuangan yang baik,pemerintah harus memenuhi karakteristik kualitatif tertentu yang disebut dalam Peraturan 71 tahun 2010dengan didukung sumber daya manusia yang kompeten. Pemerintah dituntut untuk membuat laporankeuangan yang baik agar masyarakat (stakeholder) yang menggunakan laporan keuangan dapatmemahami informasi yang terkadung dalam laporan tersebut.
THE INFLUENCE OF MONEY ETHICS AND INFORMATION TECHNOLOGY TAXATION TO EMBEZZLEMENT TAX (TAX EVASION) MODERATED WITH RELIGIOSITY Supriatiningsih Supriatiningsih; Azra Aneska; Lady Karlinah; Hidayat Darwis; Samukri Samukri
International Journal Multidisciplinary Science Vol. 3 No. 3 (2024): October: International Journal Multidisciplinary Science
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v3i3.1665

Abstract

This study aiming to examine the effect of money ethics and tax information technology on tax evasion moderated by religiosity. The population of this study were individual taxpayers located in the areas of Jakarta, Bogor, Depok, Tangerang, Bekasi. This study uses a causal design. The number of individuals taxpayers who were sampled in this study were 145 respondents. The data were processed and analyzed using the Structural Modeling Equating (SEM) technique operated by SmartPLS 4.0 software. Based on the results of the analysis, it shows that money ethics has an effect on tax evasion, tax information technology has no effect on tax evasion, religiosity has note been able to moderate money ethics on tax evasion and religiosity are able to moderate tax information technology on tax evasion.
Digitalisasi UMKM Melalui Pelatihan Pemasaran Online di PCA Matraman Supriatiningsih Supriatiningsih; Hidayat Darwis; Imam Santoso; Bono Prambudi; Taufan Setia Nusantara
 Jurnal Abdi Masyarakat Multidisiplin Vol. 5 No. 01 (2026): April: JURNAL ABDI MASYARAKAT MULTIDISIPLIN
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jammu.v5i01.2646

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam perekonomian nasional, namun masih banyak pelaku UMKM yang belum memanfaatkan teknologi digital secara optimal, khususnya dalam pemasaran. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi dan keterampilan pemasaran online pelaku UMKM PCA Matraman melalui pelatihan dan pendampingan praktis. Metode yang digunakan meliputi ceramah interaktif, demonstrasi langsung, praktik hands-on, simulasi penjualan online, serta evaluasi kegiatan. Hasil kegiatan menunjukkan adanya peningkatan pemahaman dan kemampuan pelaku UMKM dalam memanfaatkan media sosial dan marketplace sebagai sarana pemasaran. Pelatihan ini berkontribusi dalam memperluas jangkauan pasar, meningkatkan daya saing UMKM, serta mendorong transformasi usaha menuju model bisnis yang lebih adaptif dan berkelanjutan di era digital.
POWER, EGO, AND POLITICAL EMBEDDEDNESS: EXPLAINING TAX AVOIDANCE IN INDONESIAN MINING COMPANIES Supriatiningsih Supriatiningsih; Nova Rini; Pandaya Pandaya; Hidayat Darwis; Luckman Ibrahim
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 8 No. 2 (2026): July 2026
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v8i2.3313

Abstract

This study examines the effect of opportunity and ego on tax avoidance and investigates the moderating role of collusion in mining companies in Indonesia within the framework of agency theory. The research population consists of 46 mining firms listed on the Indonesia Stock Exchange, using secondary data from annual reports accessed via the official exchange website (www.idx.co.id). Panel data regression is employed as the analytical technique, with data processed using Stata 17. The findings reveal that opportunity and ego do not exert a direct and significant influence on tax avoidance, suggesting that existing regulations, monitoring mechanisms, and corporate governance practices are effective in constraining opportunistic managerial behavior. However, collusion functions as a significant moderating variable: it weakens the relationship between opportunity and tax avoidance while simultaneously strengthening the effect of ego on tax avoidance. These results indicate that tax avoidance practices are more likely to emerge when individual psychological factors, particularly managerial ego, are reinforced by unethical collaborative arrangements that undermine the effectiveness of monitoring mechanisms between agents and principals.
Pentagon Fraud and Financial Statement Fraud in State-Owned Enterprises Listed on the Indonesia Stock Exchange During 2021–2025: The Moderating Role of the Audit Committee Hidayat Darwis; Supriatiningsih Supriatiningsih; Samukri Samukri
Ilomata International Journal of Tax and Accounting Vol. 7 No. 3 (2026): July 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i3.2547

Abstract

This study seeks to examine the impact of the Fraud Pentagon factors pressure, opportunity, rationalization, competence, and arrogance on financial statement fraud within Indonesian State-Owned Enterprises (SOEs), while also investigating the moderating influence of the audit committee on this relationship. The research used a quantitative methodology, analyzing panel data from 16 state owned enterprises listed on the IDX from 2021 to 2025, yielding 80 balanced panel observations. Panel regression analysis was performed, using the FEM as determined by the Chow and Hausman tests. Financial statement fraud was assessed using the F-Score model, while the audit committee was evaluated as a moderating variable via MRA. The findings indicate that pressure, opportunity, and arrogance positively and significantly influence financial statement fraud, whereas rationalization and competence do not. Regarding the moderating role of the audit committee, the results show that the audit committee significantly weakens the relationship between opportunity and financial statement fraud at the 5 percent significance level. Meanwhile, the moderating effects on the relationships between pressure and financial statement fraud and between arrogance and financial statement fraud are only marginally significant at the 10 percent significance level. No significant moderating effects were found for rationalization and competence. This study contributes to the development of Fraud Pentagon Theory and Agency Theory by emphasizing the importance of monitoring effectiveness in preventing fraudulent financial reporting in SOEs.
The Role of the Audit Committee in Moderating the Relationship between Financial Conditions and Profitability with Financial Statement Fraud Winda Firdiana; Hidayat Darwis
International Journal of Management Science and Information Technology Vol. 6 No. 2 (2026): July - December 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v6i2.7506

Abstract

This research investigates the influence of financial distress and profitability on financial statement fraud, while also assessing the role of the audit committee as a moderating factor in companies within the consumer non-cyclicals sector listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. Employing a causal approach, the study aims to establish the relationships among the variables involved. A purposive sampling method identified 39 companies after excluding outlier data. The analysis relies on secondary data obtained from the audited annual financial statements of each firm. Panel data regression serves as the analytical method. The findings reveal that financial distress positively correlates with financial statement fraud, whereas profitability does not demonstrate a significant relationship with fraud occurrences. Notably, the audit committee plays a crucial role in mitigating the positive impact of financial distress on fraudulent activities. However, it does not effectively moderate the link between profitability and financial statement fraud. Collectively, financial distress, profitability, and the audit committee exert influence on the prevalence of financial statement fraud.
Co-Authors Azra Aneska Bono Prambudi Imam Santoso Lady Karlinah Luckman Ibrahim Nova Rini Pandaya Pandaya Rawidjo Rawidjo Samukri Samukri Supriatiningsih, Supriatiningsih Taufan Setia Nusantara Tita Puspita Usep muhamad saeful bahri Winda Firdiana